Statutory Rules of Northern Ireland
Health And Personal Social Services
Public Service Pensions
Made
7th September 2023
Coming into operation - -
1st October 2023
The Department of Health makes the following Regulations in exercise of the powers conferred by sections 1(1) and (2)(e), 2(1) and 3(1), (2)(b) and (c) of and paragraph 5 of Schedule 2 to the Public Service Pensions Act (Northern Ireland) 2014 (“the 2014 Act”)(1) and sections 5(1), (5) and 6(a), 6(1), 7(3), 8, 10(1), 11(1) and (5), 12(1) and (3), 18(1) to (3), (5), (6) and (8), 19(1), (4) and (5), 20(1), (2), (4) and (5)(a) and (b), 21 (1)(a), (b) and (e), and (2) to (5), 22(1), (2) (c), (d), (e), (i) and (j) and (6), 23(1), 24(1),25 (1) and (4), 26(1) and (2)(a) to (c), 29(1), (7) and (8), 31(2) and (3) and 37(2) of the Public Service Pensions and Judicial Offices Act 2022(2) (“PSPJOA 2022”).
In accordance with section 3(5) of the 2014 Act, these Regulations are made with the consent of the Department of Finance.
In accordance with section 21(1) of the 2014 Act(3), the Department of Health has consulted such persons or the representatives of such persons as appear to the Department likely to be affected by these Regulations.
In accordance with section 27(1) of PSPJOA 2022, the powers conferred by sections 18 to 26 of that Act are exercised in accordance with Department of Finance directions(4).
1. These Regulations may be cited as the Health and Social Care Pension Schemes (Remediable Service) Regulations (Northern Ireland) 2023 and come into operation on 1st October 2023.
Commencement Information
I1Reg. 1 in operation at 1.10.2023, see reg. 1
2.—(1) In these Regulations—
“PSPJOA 2022” means the Public Service Pensions and Judicial Offices Act 2022(5);
“2004 Act” means the Finance Act 2004(6);
“the 1995 Regulations” means The Health and Personal Social Service (Superannuation) Regulations (Northern Ireland) 1995(7);
“the 1995 Section” means the section of the legacy scheme set out in the 1995 Regulations;
“the 2008 Regulations” means The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (8);
“the 2008 Section” means the section of the legacy scheme set out in the 2008 Regulations;
“the 2015 Regulations” means The Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015 (9);
“2015 scheme” means The Health and Social Care Pension Scheme Regulations (Northern Ireland) set out in the 2015 Regulations;
“2015 scheme contributions” means contributions under regulation 37(10) of the 2015 Regulations (Members’ contributions: supplementary: medical practitioners and non-GP providers);
“the 2015 Transitional Regulations” means The Health and Social Care Pension Scheme (Transitional and Consequential Provisions) Regulations (Northern Ireland) 2015 (11);
“the 2023 Directions” means the Public Service Pensions (Exercise of Powers, Compensation and Information) Directions (Northern Ireland) 2023;
“active or deferred remedy member” means a member who—
on 30th September 2023 was an active member or deferred member in respect of remediable service in the legacy scheme or the 2015 scheme, and
is not a pensioner remedy member;
“deferred choice member” means a member with remediable service who is not an immediate choice member or a deceased member;
“deferred choice pension” means a pension the rate of which-
is not determined (by any extent) by reference to the member’s remediable service; and
is not affected by the coming into force of section 2(1) of PSPJOA 2022;
“designated person” has the meaning given in regulation 7(2);
“end of the deferred choice election period” means—
the end of the period of three months beginning with the day on which a remediable service statement is provided to the deferred choice member or, as the case may be, the designated person in accordance with regulation 6, or
such earlier or later time as specified in the remediable service statement as the scheme manager considers reasonable in all the circumstances of the case,
which also meets the requirements of regulation 12(8);
“end of the immediate choice election period” means—
the end of the period of one year beginning with the day on which a remediable service statement is provided to the immediate choice member or, as the case may be, the designated person in accordance with regulation 6, or
such—
later time as specified in the remediable service statement as the scheme manager considers reasonable in all the circumstances of the case; or
earlier time as agreed by the scheme manager with the immediate choice member or designated person;
“immediate choice member” means a member with remediable service who, immediately before 1 October 2023 was deceased or entitled to the present payment of a pension which—
is a pension under the legacy scheme or the 2015 scheme, and
is not a deferred choice pension;
“legacy scheme” means The Health and Social Care Pension Scheme for Northern Ireland set out in the 1995 Regulations and the 2008 Regulations;
“legacy scheme contributions” means contributions under paragraph 10(12) of Schedule 2 to the 1995 Regulations (practitioners and non-GP providers: contributions to the 1995 Section) or regulation 161 of the 2008 Regulations (Members’ contribution rate) (whichever is relevant);
“lump sum benefit” means any benefit payable under the legacy scheme or the 2015 scheme by way of a lump sum;
“medical practitioner” has the same meaning as in regulation 150 of the 2015 Regulations(13);
“non-GP provider” has the same meaning as in Schedule 13 to the 2015 Regulations;
“pension benefit” means any benefit payable under the legacy scheme or the 2015 scheme otherwise than by a lump sum;
“pensioner remedy member” means a member who on 30th September 2023 was entitled to a retirement pension in respect of—
remediable service in the legacy scheme or the 2015 scheme, or
pensionable service in the legacy scheme, where—
the member became entitled to the retirement pension on or after 1st April 2015, and
on 30th September 2023, the member was an active or deferred member in respect of remediable service in the 2015 scheme;
“relevant scheme year” means any of the seven scheme years beginning with 1st April 2015 to 31st March 2016 (both dates inclusive) and ending with 1st April 2021 to 31st March 2022 (both dates inclusive);
“remedy member” means a member who has pensionable service under the legacy scheme or the 2015 scheme that is remediable service(14);
“scheme administrator” means the regional Business Services Organisation (RBSO) (15);
“scheme manager” means the Department or, where the Department has made arrangements for any of the functions and responsibilities as scheme manager under the 2015 Regulations to be performed on the Department’s behalf by another person pursuant to regulation 3(2) of those Regulations, that other person.
(2) In these Regulations, “in writing” includes by electronic communication where such communication is approved by the scheme manager from time to time and “electronic communication” has the same meaning as in section 4(1) of the Electronic Communications Act (Northern Ireland) 2001(16).
(3) For the purposes of these Regulations, a reference in PSPJOA 2022 to section 2(1) of that Act coming into force is to be understood as a reference to that section coming into force in relation to members of the legacy scheme and the 2015 scheme.
(4) A term used in these Regulations which—
(a)is defined in, or for the purposes of, a provision in Chapter 1 of Part 1 of PSPJOA 2022; and
(b)is not defined differently in these Regulations,
has the meaning given in, or for the purposes of, that provision.
(5) The Interpretation Act (Northern Ireland) 1954(17) applies to these Regulations as it applies to an Act of the Assembly.
Commencement Information
I2Reg. 2 in operation at 1.10.2023, see reg. 1
3.—(1) This regulation applies in relation to a relevant member (“M”) who has remediable service under the legacy scheme that is pensionable service under that scheme by virtue of section 2(1) of PSPJOA 2022 (“M’s remediable service”) in the circumstances described in paragraph (2).
(2) The circumstances are that—
(a)the paid contributions amount in relation to M exceeds
(b)the adjusted contributions amount in relation to M.
(3) In these circumstances, the scheme manager must, as soon as reasonably practicable after 1st October 2023, pay an amount of compensation equal to the difference to the appropriate person in accordance with paragraph (4).
(4) The amount of compensation paid to the appropriate person must be reduced by tax relief amounts calculated in accordance with paragraphs (5) to (8) and, if relevant, (11) and (12) of direction 4 of the 2023 Directions (powers to reduce or waive liabilities).
(5) M may waive M’s right to the compensation payment otherwise due under this regulation in accordance with the 2023 Directions, but, if M or, as the case may be, the designated person does not make an election under regulation 12 (election for 2015 scheme benefits:, deferred choice members and deceased members) before the end of the deferred choice election period—
(a)that waiver is void; and
(b)on the payment of M’s 1995 Section or 2008 Section benefits in respect of M’s remediable service, compensation again becomes payable under this regulation.
(6) For the purposes of paragraph (5), a waiver must be given to the scheme manager by notice in writing and in such form as the scheme manager determines.
(7) The scheme manager must send a notice in writing to M of M’s right to claim an amount of compensation under this regulation or to waive M’s right to compensation in accordance with paragraph (5).
(8) The notice must be sent to M before 1st October 2024 or such later time as the scheme manager considers reasonable in all the circumstances of the case.
(9) In this regulation—
“adjusted contributions amount” means the aggregate of the contributions M would have paid in respect of M’s remediable service in the relevant scheme years if M had been required to pay legacy scheme contributions;
“appropriate person” means—
M, or
if M is deceased, M’s personal representatives;
“paid contributions amount” means the aggregate of the pension contributions paid by M under regulation 37 of the 2015 Regulations in the relevant scheme years in respect of M’s remediable service;
“relevant member” means a member who is—
a deferred choice member, and
a medical practitioner or non-GP provider who paid contributions in respect of their certified or final pensionable earnings uprated according to the formula in paragraph (3)(a) of regulation 37 of the 2015 Regulations in respect of any scheme year falling within the period of their remediable service.
(10) Where this regulation applies, section 16 of PSPJOA 2022 (pension contributions: active and deferred members (immediate correction)) does not apply.
Commencement Information
I3Reg. 3 in operation at 1.10.2023, see reg. 1
4.—(1) This regulation applies in relation to a relevant member (“M”) who has remediable service under the legacy scheme that is pensionable service under that scheme whether or not by virtue of section 2(1) of PSPJOA 2022 (Remediable service treated as pensionable under Chapter 1 legacy schemes (“M’s remediable service”) in the circumstances described in paragraph (2)(a) or (b).
(2) The circumstances are that, at the operative time—
(a)the paid contributions amount in relation to M exceeds the adjusted contributions amount in relation to M; or
(b)the paid contributions amount in relation to M is less than the adjusted contributions amount in relation to M.
(3) In the circumstances described in paragraph (2)(a), the scheme manager must pay an amount of compensation equal to the difference to the appropriate person adjusted in accordance with paragraph (4).
(4) The amount of compensation paid to the appropriate person must be reduced by tax relief amounts calculated in accordance with paragraphs (5) to (8) and, if relevant, (11) and (12) of direction 4 of the 2023 Directions (powers to reduce or waive liabilities).
(5) In the circumstances described in paragraph (2)(b), the appropriate person must pay contributions equal to the difference to the scheme adjusted in accordance with paragraph (6).
(6) The contributions owed to the scheme by the appropriate person must be reduced by tax relief amounts calculated in accordance with paragraphs (5) to (8) and, if relevant, (11) and (12) of direction 4 of the 2023 Directions.
(7) In this regulation—
“adjusted contributions amount” means—
if an election under regulation 9 is made in relation to M’s remediable service, the aggregate of the contributions M would have paid in respect of M’s remediable service in the relevant scheme years if M had been required to pay 2015 scheme contributions in respect of that service,
otherwise, the aggregate of M’s legacy scheme contributions in respect of M’s remediable service in the relevant scheme years;
“appropriate person” means—
M, or
if M is deceased, M’s personal representatives;
“operative time” means—
if an election under regulation 9 is made in relation to M’s remediable service, the time the election is made;
otherwise, the end of the immediate choice election period in relation to M;
“paid contributions amount” means—
the aggregate of the legacy scheme contributions, or
the aggregate of the 2015 scheme contributions;
paid by M in relation to M’s remediable service in the relevant scheme years;
“relevant member” means a member other than an immediate detriment remedy member who—
either—
is an immediate choice member, or
died before 1st October 2023, and
is or was a medical practitioner or non-GP provider who paid or would have paid contributions in respect of any scheme year falling within the period of their remediable service in respect of M’s certified or final pensionable earnings in accordance with—
paragraph 10 of Schedule 2 to the 1995 Regulations;
regulation 161 of the 2008 Regulations; or
regulation 37(3)(a) of the 2015 Regulations.
(8) Where this regulation applies, section 15 of PSPJOA 2022 (Pension contributions: pensioner and deceased members) does not apply.
Commencement Information
I4Reg. 4 in operation at 1.10.2023, see reg. 1
5.—(1) This regulation applies in relation to a relevant member (“M”) who has remediable service under the legacy scheme that is pensionable service under that scheme whether or not by virtue of section 2(1) of PSPJOA 2022 (“M’s remediable service”) in the circumstances described in paragraph (2).
(2) The circumstances are that, at the operative time—
(a)the paid contributions amount in relation to M is less than
(b)the adjusted contributions amount in relation to M.
(3) In these circumstances, the appropriate person must pay an amount equal to the difference to the scheme adjusted in accordance with paragraph (5).
(4) Paragraph (3) does not apply where M has waived M’s right to the compensation payment otherwise due under regulation 3 (see regulation 3(5)) unless that waiver is void.
(5) The contributions owed to the scheme by the appropriate person must be reduced by tax relief amounts calculated in accordance with paragraphs (5) to (8) and, if relevant, (11) and (12) of direction 4 of the 2023 Directions (powers to reduce or waive liabilities).
(6) In this regulation—
“adjusted contributions amount” means—
if an election under regulation 12 is made in relation to M’s remediable service, the aggregate of the contributions M would have paid in respect of M’s remediable service in the relevant scheme years if M had been required to pay 2015 scheme contributions in respect of that service; or
otherwise, the aggregate of M’s legacy scheme contributions in respect of M’s remediable service in the relevant scheme years;
“appropriate person” means—
M, or
if M is deceased, M’s personal representatives;
“operative time” means—
if an election under regulation 12 is made in relation to M’s remediable service, the time the election is made, or
otherwise, the end of the deferred choice election period in relation to M;
“paid contributions amount” means the aggregate of—
the legacy scheme contributions, or
the 2015 scheme contributions,
paid by M in relation to M’s remediable service in the relevant scheme years;
“relevant member” means a member who is—
a deferred choice member, and
a medical practitioner or non-GP provider who paid or would have paid contributions in respect of any scheme year falling within the period of their remediable service in respect of their certified or final pensionable earnings in accordance with—
paragraph 10 of Schedule 2 to the 1995 Regulations;
regulation 161 of the 2008 Regulations; or
regulation 37(3)(a) of the 2015 Regulations.
(7) Where this regulation applies, section 17 of PSPJOA 2022 (pension contributions: active and deferred members (deferred correction)) does not apply.
Commencement Information
I5Reg. 5 in operation at 1.10.2023, see reg. 1
6.—(1) The scheme manager must provide a remediable service statement in accordance with section 29 of PSPJOA 2022(18), direction 20 of the 2023 Directions and this regulation to each remedy member or, as the case may be, designated person who has not made an election in respect of that service pursuant to—
(a)regulation 9; or
(b)regulation 12.
(2) The scheme manager must provide the statement to each such remedy member or designated person on or before the relevant date(19).
(3) The scheme manager must provide a further remediable service statement—
(a)where the remedy member has remediable service in an employment or office in relation to which the member is for the time being an active member, at least once in each year ending with the anniversary of the relevant date;
(b)where the remedy member has remediable service in an employment or office in relation to which the member is for the time being a deferred member, on request and within three months beginning with the day of that request.
Commencement Information
I6Reg. 6 in operation at 1.10.2023, see reg. 1
7.—(1) This regulation applies where for the purposes of regulation 8, 9 or 12 a designated person may make an election on behalf of a remedy member.
(2) Where this regulation applies, the designated person is—
(a)in the circumstances described in regulation 8(2)(b)(i), 9(2)(b)(i) or 12(2)(b)(i)—
(i)a person who is capable and—
(aa)entitled to a surviving partner pension in relation to that member under regulations 23 to 31H of the 1995 Regulations;
(bb)entitled to a surviving adult dependant pension in relation to that member under regulation 67 or 194 of the 2008 Regulations; or
(cc)entitled to a surviving adult dependant pension in relation to that member under regulation 112 of the 2015 Regulations; or
(ii)where there is no such person (capable or otherwise), a person who on the date of issue of a remediable service statement in relation to that member (see regulation 6) is aged 18 or over, capable and—
(aa)entitled as the sole dependent child of that member to pension benefits in relation to that member under regulations 32 to 38 of the 1995 Regulations(20) (child allowance);
(bb)entitled as the sole dependent child of that member to pension benefits in relation to that member under Chapter 5 of Part 2 (benefits for officers: death benefits) or Chapter 5 of Part 3 (benefits for practitioners etc: death benefits) of the 2008 Regulations(21); or
(cc)entitled as the sole eligible child of that member to pension benefits in relation to that member under Chapter 2 of Part 6 of the 2015 Regulations(22) (survivor benefits: child survivor);
(iii)otherwise, the scheme manager or a person appointed by the scheme manager;
(b)in the circumstances described in regulation 8(2)(b)(ii), 9(2)(b)(ii), 9(2)(b)(iii)(aa) or 12(2)(b)(ii), a personal representative, of the remedy member;
(c)in the circumstances described in regulation 8(2)(b)(iii), 9(2)(b)(iii)(bb) or 12(2)(b)(iii), the scheme manager or a person appointed by the scheme manager.
(3) For the purposes of paragraph (2)—
(a)a person is capable unless, in the opinion of the scheme manager, that person is, by reason of illness or mental disorder or otherwise, unable to look after their own affairs;
(b)the person appointed by the scheme manager (see paragraph (2)(a)(iii) and (c)) may include, in particular—
(i)the personal representatives of the remedy member;
(ii)the parent or guardian of a dependent or eligible child; or
(iii)a dependent or eligible child.
Commencement Information
I7Reg. 7 in operation at 1.10.2023, see reg. 1
8.—(1) A person mentioned in paragraph (2) may make an election in relation to relevant opted-out service(23) of a member of the legacy scheme or the 2015 scheme (“an opted-out service election”) in accordance with this regulation.
(2) That person is—
(a)a member (“M”) who has a period or periods of service in an employment or office that would have been pensionable and remediable service under the legacy scheme or the 2015 scheme had M not opted out of that scheme for that period, or those periods (“relevant opted-out service”); or
(b)a designated person or such a person as would be a designated person were the relevant opted-out service considered remediable service) where—
(i)M is deceased and was not at the time of their death entitled to a retirement pension in respect of pensionable service under the legacy scheme or the 2015 scheme;
(ii)M is deceased and was at the time of their death entitled to such a retirement pension; or
(iii)M is, in the opinion of the scheme manager, by reason of illness or mental disorder or otherwise unable to look after their own affairs.
(3) An opted-out service election may only be made if an application by or on behalf of M is made in a form and within a period determined, and accompanied by such information as the scheme manager may require.
(4) The scheme manager—
(a)may refuse the application if the condition in paragraph (5) is not met;
(b)must, within six months of receiving the application, send to the person who made the application notice about its outcome;
(c)must, if the scheme manager accepts the application, include with that notice a remediable service statement in accordance with section 29 of PSPJOA 2022 and direction 20 of the 2023 Directions.
(5) The condition referred to in paragraph (4)(a) is that the scheme manager is satisfied that it is more likely than not that, but for an actual or anticipated relevant breach of a non-discrimination rule(24), M would not, during the period of M’s remediable service, have made the decision to opt out of the legacy scheme or the 2015 scheme between 1st April 2015 and 31st March 2022 (both dates inclusive).
(6) That condition is met where M informed the scheme manager at any time between 1st October 2014 and 31st March 2022 (those dates included) of the decision by virtue of which M’s service became relevant opted-out service.
(7) Where the scheme manager has accepted an application made under paragraph (3), the person mentioned in paragraph (2) may make an opted-out service election which must be—
(a)made after a remediable service statement has been provided in accordance with paragraph (4)(c);
(b)in a form determined, and accompanied by such information as is required, by the scheme manager.
Commencement Information
I8Reg. 8 in operation at 1.10.2023, see reg. 1
9.—(1) A person mentioned in paragraph (2) may make an election for the benefits paid to or in respect of a remedy member with regard to that member’s remediable service to be determined as if the service to which those benefits relate were pensionable service under the 2015 scheme (an “immediate choice election”) in accordance with this regulation.
(2) That person is—
(a)an immediate choice member; or
(b)a designated person (see regulation 7) where—
(i)the remedy member died before 1st October 2023 and was not at the time of their death entitled to a retirement pension in respect of their remediable service;
(ii)the remedy member died before that date and was at the time of their death entitled to a retirement pension in respect of their remediable service; or
(iii)the immediate choice member—
(aa)died on or after 1st October 2023, or
(bb)is, in the opinion of the scheme manager, by reason of illness or mental disorder or otherwise unable to look after their own affairs.
(3) For the purposes of this regulation, an immediate choice election must—
(a)contain such information as the scheme manager requires;
(b)be made by the immediate choice member or designated person in writing and in such form as the scheme manager determines; and
(c)be received by the scheme manager before the end of the immediate choice election period.
(4) Where the scheme manager accepts an immediate choice election made by an immediate choice remedy member or designated person in accordance with this regulation or treats such an election as having been made in accordance with paragraph (6), that election is—
(a)treated as having effect—
(i)immediately before the member became a pensioner member(25) of the legacy scheme or the 2015 scheme, or
(ii)immediately before the remedy member’s death if the member died before becoming a pensioner member; and
(b)irrevocable.
(5) From the date on which the election is treated as having effect, the benefits due in respect of the remedy member’s remediable service, in place of the benefits being paid for that service, are such benefits as the scheme manager determines should be paid to or in respect of that member, after having regard to all the circumstances of the case and treating that service as if for all purposes it were pensionable service under the 2015 scheme.
(6) The scheme manager may treat an immediate choice election as having been made under this regulation immediately before the end of the immediate choice election period if paragraph (7) applies.
(7) This paragraph applies if the scheme manager—
(a)does not receive an immediate choice election before the end of the immediate choice election period, and
(b)determines, after having regard to all the circumstances of the case and the advice of the scheme actuary, that it would be more beneficial if the benefits to be paid in respect of the remedy member’s remediable service are determined under the 2015 Regulations.
(8) Where this regulation applies, the reference in section 6(4)(a) of PSPJOA 2022 (immediate choice to receive new scheme benefits) to “the end of the section 6 election period” is to be read as a reference to the end of the immediate choice election period (see regulation 2(1)).
Commencement Information
I9Reg. 9 in operation at 1.10.2023, see reg. 1
10.—(1) This regulation applies in relation to a relevant member (“M”) who has remediable service under the legacy scheme that is pensionable service under that scheme whether or not by virtue of section 2(1) of PSPJOA 2022 (“M’s remediable service”).
(2) Where, at the operative time—
(a)the aggregate of the pension benefits that (after taking into account the effect, if any, of section 3(2) of PSPJOA 2022 (benefits already paid)) have been paid under the scheme to any person (“the beneficiary”) in respect of, or associated with, M’s remediable service exceeds
(b)the aggregate of the pension benefits to which the beneficiary is entitled under the scheme in respect of, or associated with, the service after taking into account the effect, if any, of—
(i)section 2(1) of PSPJOA 2022 and regulation 9 in relation to the pension benefits to which the beneficiary is entitled in respect of the service, and
(ii)Parts 4 (voluntary contributions) and 6 (transfers) in relation to the pension benefits to which the beneficiary is entitled that are associated with the service,
the appropriate person must pay an amount equal to the difference to the scheme.
(3) Where, at the operative time—
(a)the amount mentioned in paragraph (2)(a) is less than
(b)the amount mentioned in paragraph (2)(b),
the scheme manager must pay an amount equal to the difference to the appropriate person.
(4) Where, at the operative time—
(a)the aggregate of the lump sum benefits that (after taking into account the effect, if any, of section 3(2) of PSPJOA 2022) have been paid under the scheme to any person (“the beneficiary”) in respect of, or associated with, M’s remediable service exceeds
(b)the aggregate of the lump sum benefits to which the beneficiary is entitled under the scheme in respect of, or associated with, the service after taking into account the effect, if any, of—
(i)section 2(1) and regulation 9 in relation to the lump sum benefits to which the beneficiary is entitled in respect of the service, and
(ii)Parts 4 (voluntary contributions) and 6 (transfers) in relation to the lump sum benefits to which the beneficiary is entitled that are associated with the service,
the appropriate person must pay an amount equal to the difference to the scheme.
(5) Where, at the operative time—
(a)the amount mentioned in paragraph (4)(a) is less than
(b)the amount mentioned in paragraph (4)(b),
the scheme manager must pay an amount equal to the difference to the appropriate person.
(6) For the purposes of paragraphs (2) and (4), pension benefits and lump sum benefits are associated with M’s remediable service if those benefits are, or are derived from, one or more of the following—
(a)additional pension payable to or in respect of M where one or more of the circumstances described in regulation 19(1)(c) (treatment of additional contributions made under the legacy scheme: immediate choice members and deceased members) apply in relation to that pension;
(b)pension payable to or in respect of M where one or both of the circumstances described in regulation 21(1)(c) (treatment of additional contributions made under the 2015 scheme: immediate choice members and deceased members) apply in relation to that pension;
(c)buy-out contributions paid by or in respect of M where the circumstance described in regulation 22(1)(c) (treatment of buy-out contributions made under 2015 regulation 47: immediate choice members and deceased members) applies in relation to those contributions; and
(d)the acceptance by the scheme manager of a transfer payment or transfer value payment—
(i)under the circumstances described in regulation 38(2)(b) (treatment of transfer and transfer value payments made to the 1995 Section or the 2008 Section that are not made under public sector transfer arrangements);
(ii)under the circumstances described in regulation 41(1)(c)(iii) (transfer and transfer value payments made to the 2015 scheme treated as if they have been accepted under the legacy scheme: immediate choice members and deceased members); or
(iii)in accordance with regulation 53(1) (application and interpretation of regulations 54 to 56: remediable transfer value payments and remediable club transfer value payments).
(7) In this regulation—
“appropriate person” means—
in paragraphs (2) and (3), the beneficiary referred to in paragraph (2) or, if the beneficiary is deceased, that beneficiary’s personal representatives;
in paragraphs (4) and (5), the beneficiary referred to in paragraph (4) or, if the beneficiary is deceased, that beneficiary’s personal representatives;
“operative time” means—
if an immediate choice election by virtue of regulation 9 is made in relation to M’s remediable service, the time when the election is made;
otherwise, the end of the immediate choice election period in relation to M;
“relevant member” means a member other than an immediate detriment remedy member who—
is an immediate choice member, or
died before 1st October 2023.
(8) Where this regulation applies, section 14 of PSPJOA 2022 (pension benefits and lump sum benefits: pensioner and deceased members) does not apply.
Commencement Information
I10Reg. 10 in operation at 1.10.2023, see reg. 1
11.—(1) This regulation applies in relation to a relevant child of a remedy member where—
(a)a designated person is eligible to make an election on behalf of the member —
(i)under regulation 9(1) (see regulation 9(2)(b)), or
(ii)under regulation 12(1) (see regulation 12(2)(b); and
(b)on the relevant date, that child is not living in the same household as that designated person.
(2) Paragraph (4) applies if the scheme manager determines that as a result of the acceptance of such an election made by the designated person, the pension being paid to or in respect of a relevant child will reduce.
(3) Paragraph (5) applies if the scheme manager determines that as a result of a designated person not making such an election—
(a)before the end of the immediate choice election period, where paragraph (1)(a)(i) applies; or
(b)before the end of the deferred choice election period, where paragraph (1)(a)(ii) applies,
the pension being paid to or in respect of a relevant child will reduce.
(4) Where this paragraph applies (see paragraph (2)), the scheme manager may treat the election as if it applied only to pension benefits in respect of remediable service other than the pension being paid for that service to or in respect of a relevant child.
(5) Where this paragraph applies (see paragraph (3)), the scheme manager may treat the pension being paid for remediable service to or in respect of a relevant child as if the election had been made in respect of that service.
(6) In this regulation—
“relevant child” means a child who on after 30th September 2023 was—
entitled as a dependent child of a remedy member to pension benefits in relation to that member under regulations 32 to 38 of the 1995 Regulations (dependent child);
entitled as a dependent child of a remedy member to pension benefits in relation to that member under Chapter 5 of Part 2 or Chapter 5 of Part 3 of the 2008 Regulations (Death benefits); or
entitled as an eligible child of a remedy member to pension benefits in relation to that member under Chapter 2 of Part 6 of the 2015 Regulations (Survivor benefits: child survivor);
“relevant date” means—
where paragraph (1)(a)(i) applies—
the day on which the scheme manager accepts an immediate choice election made in accordance with regulation 9 by the designated person mentioned in regulation 9(2)(b), or
if that designated person does not make such an election, the end of the immediate choice election period, or
where paragraph (1)(a)(ii) applies—
the day on which the scheme manager accepts a deferred choice election made in accordance with regulation 12 by the designated person mentioned in regulation 12(2)(b), or
if that designated person does not make such an election, the end of the deferred choice election period.
Commencement Information
I11Reg. 11 in operation at 1.10.2023, see reg. 1
12.—(1) A person mentioned in paragraph (2) may make an election for the benefits paid to or in respect of a remedy member with regard to that member’s remediable service to be determined as if the service to which those benefits relate were pensionable service for the purposes of the 2015 Regulations (a “deferred choice election”) in accordance with this regulation.
(2) That person is—
(a)a deferred choice member; or
(b)a designated person where—
(i)the remedy member dies on or after 1st October 2023 and was not at the time of their death entitled to a retirement pension in respect of their remediable service;
(ii)the remedy member becomes entitled to a retirement pension in respect of their remediable service, and dies, on or after that date; or
(iii)the deferred choice member is, in the opinion of the scheme manager, by reason of illness or mental disorder or otherwise unable to look after their own affairs.
(3) For the purposes of this regulation, a deferred choice election must—
(a)contain such information as the scheme manager requires;
(b)be made by a deferred choice member or a designated person in writing and in such form as the scheme manager determines; and
(c)be received by the scheme manager before the end of the deferred choice election period.
(4) Where the scheme manager accepts a deferred choice election made in accordance with this regulation or treats such an election as having been made in accordance with paragraph (6), that election is—
(a)treated as having effect—
(i)immediately before the deferred choice member becomes a pensioner member in respect of their remediable service, or
(ii)immediately before the remedy member’s death; and
(b)irrevocable.
(5) From the date on which the election is treated as having effect, the benefits due in respect of the remedy member’s remediable service are such benefits as the scheme manager determines should be paid to or in respect of that member, after having regard to all the circumstances of the case and treating that service as if for all purposes it were pensionable service under the 2015 scheme.
(6) The scheme manager may treat a deferred choice election as having been made under this regulation immediately before the end of the deferred choice election period if paragraph (7) applies.
(7) This paragraph applies if the scheme manager—
(a)does not receive a deferred choice election before the end of the deferred choice election period, and
(b)determines, after having regard to all the circumstances of the case and the advice of the scheme actuary, that it would be more beneficial if the benefits to be paid in respect of the remedy member’s remediable service are determined in accordance with the provisions of the 2015 Regulations.
(8) The end of the deferred choice election period must not be more than one year before the day on which it is reasonably expected that, if a deferred choice election were made, benefits under the 2015 scheme would become payable to or in respect of the deferred choice member.
Commencement Information
I12Reg. 12 in operation at 1.10.2023, see reg. 1
13.—(1) This regulation applies in relation to a relevant member (“M”) who has remediable service under the legacy scheme that is pensionable service under that scheme whether or not by virtue of section 2(1) of PSPJOA 2022 (“M’s remediable service”).
(2) Where, at the operative time—
(a)the aggregate of the pension benefits that (after taking into account the effect, if any, of section 3(2) of PSPJOA 2022 (benefits already paid)) have been paid under the scheme to any person (“the beneficiary”) in respect of, or associated with, M’s remediable service exceeds
(b)the aggregate of the pension benefits to which the beneficiary is entitled under the scheme in respect of, or associated with, the service after taking into account the effect, if any, of—
(i)section 2(1) of PSPJOA 2022 and regulation 12 in relation to the pension benefits to which the beneficiary is entitled in respect of the service, and
(ii)Parts 4 (voluntary contributions) and 6 (transfers) in relation to the pension benefits to which the beneficiary is entitled that are associated with the service,
the appropriate person must pay to the scheme an amount equal to the difference.
(3) Where, at the operative time—
(a)the amount mentioned in paragraph (2)(a) is less than
(b)the amount mentioned in paragraph (2)(b),
the scheme manager must pay to the appropriate person an amount equal to the difference.
(4) Where, at the operative time—
(a)the aggregate of the lump sum benefits that (after taking into account the effect, if any, of section 3(2) of PSPJOA 2022) have been paid under the scheme to any person (“the beneficiary”) in respect of, or associated with, M’s remediable service exceeds
(b)the aggregate of the lump sum benefits to which the beneficiary is entitled under the scheme in respect of, or associated with, the service after taking into account the effect, if any, of—
(i)section 2(1) of that Act and regulation 12 in relation to the lump sum benefits to which the beneficiary is entitled in respect of the service, and
(ii)Parts 4 (voluntary contributions) and 6 (transfers) in relation to the lump sum benefits to which the beneficiary is entitled that are associated with the service,
the appropriate person must pay an amount equal to the difference to the scheme.
(5) Where, at the operative time—
(a)the amount mentioned in paragraph (4)(a) is less than
(b)the amount mentioned in paragraph (4)(b),
the scheme manager must pay an amount equal to the difference to the appropriate person.
(6) For the purposes of paragraphs (2) and (4), pension benefits and lump sum benefits are associated with M’s remediable service if those benefits are, or are derived from, one or more of the following—
(a)additional pension payable to or in respect of M where one or more of the circumstances described in regulation 19(1)(c) (treatment of additional contributions made under the legacy scheme: deferred choice members) apply in relation to that pension;
(b)additional pension payable to or in respect of M where one or both of the circumstances described in paragraph (2) of regulation 17 (treatment of a corresponding option exercised in accordance with regulation 15 on the making of a deferred choice election for 2015 scheme benefits under regulation 12) apply in relation to that pension;
(c)buy-out contributions paid by or in respect of M where the circumstance described in regulation 18(1)(c) (treatment of buy-out contributions made under 2015 regulation 47: deferred choice members) applies in relation to those contributions; and
(d)the acceptance by the scheme manager of a transfer payment or transfer value payment under one or more of—
(i)under the circumstance described in regulation 38(2)(b) (treatment of transfer and transfer value payments made to the 1995 Section or the 2008 Section that are not made under public sector transfer arrangements);
(ii)under the circumstance described in regulation 39(1)(c) (transfer value payments made to the 2015 scheme that are not made under public sector transfer arrangements: where they must be treated as transfer payments under the 1995 Section or transfer value payments under the 2008 Section: deferred choice members);
(iii)under the circumstance described in regulation 40(1) (transfer value payments in accordance with regulation 39: variation of the member’s rights on the making of a deferred choice election); or
(iv)in accordance with regulation 53(1) (application and interpretation of regulations 54 to 56: remediable transfer value payments and remediable club transfer value payments).
(7) In this regulation—
“appropriate person” means—
in paragraphs (2) and (3), the beneficiary referred to in paragraph (2) or, if the beneficiary is deceased, that beneficiary’s personal representatives;
in paragraphs (4) and (5), the beneficiary referred to in paragraph (4) or, if the beneficiary is deceased, that beneficiary’s personal representatives.
“operative time” means—
if a deferred choice election by virtue of regulation 12 is made in relation to M’s remediable service, the time when the election is made;
otherwise, the end of the deferred choice election period in relation to M;
“relevant member” means a deferred choice member or a remedy member who dies on or after 1st October 2023;
Commencement Information
I13Reg. 13 in operation at 1.10.2023, see reg. 1
14. In this Part—
“1995 regulation 73A” means regulation 73A of the 1995 Regulations(26) (Option to pay additional periodical contributions to purchase additional pension);
“1995 regulation 73C” means regulation 73C of the 1995 Regulations (Members option to pay lump sum contributions to purchase additional pension);
“1995 regulation 73D” means regulation 73D of the 1995 Regulations (Payment of additional lump sum contributions by employing authority);
“2008 regulation 34” means regulation 34 of the 2008 Regulations(27) (Member’s option to pay additional periodical contributions to purchase additional pension);
“2008 regulation 36” means regulation 36 of the 2008 Regulations (Member’s option to pay lump sum contribution to purchase additional pension);
“2008 regulation 37” means regulation 37 of the 2008 Regulations (Payment of additional lump sum contributions by employing authority);
“2008 regulation 165” means regulation 165 of the 2008 Regulations(28) (Member’s option to pay additional periodical contributions to purchase additional pension);
“2008 regulation 167” means regulation 167 of the 2008 Regulations (Member’s option to pay lump sum contribution to purchase additional pension);
“2008 regulation 168” means regulation 168 of the 2008 Regulations (Payment of additional lump sum contributions by employing authority);
“2015 regulation 47” means regulation 47 of the 2015 Regulations (Payment of buy-out contributions);
“2015 regulation 58” means regulation 58 of the 2015 Regulations (Accepting an additional pension election);
“2015 regulation 61” means regulation 61 of the 2015 Regulations (Lump sum contributions: payment of contributions and credit of additional pension);
“2015 regulation 63” means regulation 63 of the 2015 Regulations (Periodic contributions);
“2015 transitional regulation 25” means regulation 25 of the 2015 Transitional Regulations(29) (Decoupling of benefits derived from additional contributions);
“actuarial increase” means a late payment actuarial increase under paragraph 2 of Schedule 11 to the 2015 Regulations (Calculation of pension: late payment of pension with actuarial increase) where the calculation of that increase must take account of any buy-out election in accordance with sub-paragraph (4) of that paragraph;
“actuarial reduction” has the meaning given in paragraph 9 of Schedule 7 to the 2015 Regulations (Pension accounts);
“corresponding option” means—
where pursuant to section 2(1) of PSPJOA 2022, the remedy member’s remediable service is treated as being pensionable service under the 1995 Regulations—
an option under 1995 regulation 73A if the member paid contributions in respect of an additional pension election in accordance with 2015 regulation 63;
an option under 1995 regulation 73C if the member paid the lump sum contribution referred to in 2015 regulation 61; or
an option under 1995 regulation 73D if the member’s employing authority paid the lump sum contribution referred to in 2015 regulation 61; or
where pursuant to section 2(1) of PSPJOA 2022, the remedy member’s remediable service is treated as being pensionable service under the 2008 Regulations—
an option under 2008 regulation 34 or 2008 regulation 165 if the member paid contributions in respect of an additional pension election in accordance with 2015 regulation 63;
an option under 2008 regulation 36 or 2008 regulation 167 if the member paid the lump sum contribution referred to in 2015 regulation 61; or
an option under 2008 regulation 37 or 2008 regulation 168 if the member’s employing authority paid the lump sum contribution referred to in 2015 regulation 61.
“relevant contributions” means contributions that were paid by the remedy member—
on or after the member’s 60th birthday if the member’s contributions are to be treated as if they had been paid under a corresponding option exercised under the 1995 Regulations, or
on or after the member’s 65th birthday if the member’s contributions are to be treated as if they had been paid under a corresponding option exercised under the 2008 Regulations;
“remedy period” means the period from 1st April 2015 to 31st March 2022 (both dates inclusive).
Commencement Information
I14Reg. 14 in operation at 1.10.2023, see reg. 1
15.—(1) This regulation applies to a deferred choice member where, during the remedy period, one or both of the following occurred—
(a)the member’s additional pension account was credited with an amount of additional pension in accordance with 2015 regulation 61;
(b)the member paid contributions in respect of an additional pension election in accordance with 2015 regulation 63.
(2) Where this regulation applies—
(a)all the member’s rights secured by the credit or payment of contributions mentioned in paragraph (1) are extinguished; and
(b)those contributions must be treated as if they had been paid in the relevant scheme year in which they were paid under a corresponding option exercised under the 1995 Regulations or the 2008 Regulations.
(3) For the purposes of this regulation, the reference to “£5,000” in paragraph (7) of 1995 regulation 73A, 2008 regulation 34 and 2008 regulation 165 is to be read as if it were a reference to “£12,079”.
(4) Paragraph (5) applies where the member’s contributions are treated as if they had been paid under a corresponding option in accordance with paragraph (2)(b).
(5) Where this paragraph applies, the scheme manager must, after having regard to the advice of the scheme actuary, take those contributions into account when making one or both of the determinations mentioned in paragraph (6).
(6) For the purposes of paragraph (5), the determinations are—
(a)whether the scheme manager is prohibited from accepting an election from a member under regulation 54(2) of the 2015 Regulations (election to pay contributions for additional pension) in so far as the effect of accepting it would be to provide the member with one or more pensions which exceeds, or in aggregate exceed, the overall limit that applies to such provision under regulation 60 of those Regulations (overall limit on extra pension) for providing additional pensions; and
(b)whether the scheme manager is prohibited from accepting an election from a member under regulation 42(1) of the 2015 Regulations (eligibility to make buy-out election) because the value of the actuarial reduction bought out exceeds the greater of the first and second amounts in regulation 45(3) of those Regulations (overall limit on extra pension).
Commencement Information
I15Reg. 15 in operation at 1.10.2023, see reg. 1
16.—(1) This regulation applies to a remedy member to whom regulation 15(1) applies where, during the remedy period, the member paid contributions in respect of an additional pension election in accordance with 2015 regulation 63 (see regulation 15(1)(b)) and those contributions are treated as having been paid under a corresponding option exercised under the 1995 Regulations or the 2008 Regulations in accordance with regulation 15(2)(b).
(2) Where this regulation applies, regulation 23 of the 2015 Transitional Regulations (existing additional pension contracts) and paragraph (3) apply to the remedy member in respect of that corresponding option unless the member makes an election in accordance with paragraph (5).
(3) The scheme manager must pay to a remedy member an amount of compensation calculated in accordance with paragraph (4) in respect of any relevant contributions.
(4) The amount of compensation must be equal to the relevant contributions paid by the member reduced by tax relief amounts calculated in accordance with paragraphs (5) to (8) of direction 5 of the 2023 Directions and, if relevant, paragraphs (11) and (12) of that direction.
(5) A remedy member may make an election to cancel the corresponding option with effect from (and including) 1st April 2022 which must—
(a)be made by the member by notice in writing;
(b)be received by the scheme manager within a period of three months beginning with the day after the scheme manager sends the notice referred to in paragraphs (6) and (7); and
(c)contain such information as the scheme manager requires.
(6) The scheme manager must send a notice in writing to the remedy member of the member’s right to make such an election.
(7) The notice must be sent to the member before 1st July 2024 or such later date as the scheme manager considers reasonable in all the circumstances of the case and must specify—
(a)the annual amount of additional pension for which the remedy member is paying additional contributions determined by the scheme manager in respect of the corresponding option that applies to the member under regulation 15(2)(b);
(b)the annual amount of additional pension for which the remedy member will be paying contributions under the 2015 Regulations if the member makes an election under this regulation; and
(c)the date by which an election under this regulation must be received by the scheme manager.
(8) Where the scheme manager accepts such an election—
(a)the remedy member must be treated as if the scheme manager had accepted a new election to pay contributions under 2015 regulation 58 in respect of such contributions made by the member after 31st March 2022; and
(b)the scheme manager must determine the amount of the annual rate of additional pension being purchased in respect of that election by reference to the actuarial tables that applied for that purpose on the day the member’s election to pay contributions in accordance with 2015 regulation 63 (see regulation 15(1)(b)) was accepted under 2015 regulation 58.
Commencement Information
I16Reg. 16 in operation at 1.10.2023, see reg. 1
17.—(1) This regulation applies to a relevant remedy member who—
(a)has elected to cancel their corresponding option exercised under—
(i)1995 regulation 73A,
(ii)2008 regulation 34, or
(iii)2008 regulation 165,
with effect from (and including) 1st April 2022 in accordance with regulation 16(5); or
(b)is treated as if contributions made by the member or, on the member’s behalf, by the member’s employing authority by lump sum had, for all purposes, been made pursuant to a corresponding option exercised under—
(i)1995 regulation 73C or 1995 regulation 73D,
(ii)2008 regulation 36 or 2008 regulation 37, or
(iii)2008 regulation 167 or 2008 regulation 168.
(2) Where this regulation applies, if the member makes a deferred choice election for 2015 scheme benefits under regulation 12—
(a)paragraph (3)(a) applies in respect of the member’s rights to additional pension secured by the payment of additional contributions made before 1st April 2022 under a corresponding option exercised under—
(i)1995 regulation 73A,
(ii)2008 regulation 34, or
(iii)2008 regulation 165;
(b)paragraph (3)(b) applies in respect of the member’s rights to additional pension secured by the payment of contributions made under a corresponding option exercised under—
(i)1995 regulation 73C or 1995 regulation 73D,
(ii)2008 regulation 36 or 2008 regulation 37, or
(iii)2008 regulation 167 or 2008 regulation 168.
(3) The scheme manager must, after having regard to the advice of the scheme actuary, vary the member’s rights to the additional pension purchased under the corresponding options referred to in paragraph (2) so that those rights are of an equivalent value to the additional pension rights the member would have secured if the contributions had been made in the relevant scheme year in which they were paid—
(a)in respect of an election under 2015 regulation 63, where paragraph (2)(a) applies to the member; and
(b)in respect of an election under 2015 regulation 61, where paragraph (2)(b) applies to the member.
(4) In this regulation, “relevant remedy member” means a remedy member other than one to whom payment of part of a pension has been made pursuant to paragraph (2) of 2015 transitional regulation 25 in respect of additional pension resulting from an option under 1995 regulation 73A or 1995 regulation 73C.
Commencement Information
I17Reg. 17 in operation at 1.10.2023, see reg. 1
18.—(1) This regulation applies to a remedy member—
(a)who has pensionable service under the legacy scheme by virtue of section 2(1) of PSPJOA 2022;
(b)who is a deferred choice member; and
(c)who paid buy-out contributions in accordance with 2015 regulation 47 during the remedy period (including where any such contributions were paid by the member’s employing authority in place of the member during that period under paragraph (3) of that regulation (“employer buy-out contributions”)).
(2) Where this regulation applies—
(a)all the member’s rights secured by the payment of buy-out contributions mentioned in paragraph (1)(c) are extinguished;
(b)in respect of any buy-out contributions paid during the remedy period by a member (excluding employer buy-out contributions), the member is entitled to an amount of compensation determined in accordance with paragraph (13) unless the member waives the member’s right to compensation in accordance with paragraph (3); and
(c)paragraph (8) applies in relation to employer buy-out contributions made in respect of a member who makes an election under regulation 12 (election for 2015 scheme benefits: deferred choice members and deceased members).
(3) A member may give the scheme manager a notice in writing that the member waives the member’s right to compensation under this regulation (“compensation waiver”).
(4) A compensation waiver ceases to have effect when the member becomes eligible to make an election under regulation 12, and
(a)paragraph (5) applies to a member who does not make an election under regulation 12 before the end of the deferred choice election period;
(b)paragraph (6) applies to a member who does make such an election, where the scheme manager determines that, as a consequence of treating the member’s remediable service as if for all purposes it were pensionable service under the 2015 scheme in accordance with regulation 12(5), neither an actuarial reduction nor an actuarial increase will be applied to the annual rate of pension due in respect of that service;
(c)paragraph (8) applies to a member who does make such an election, where the scheme manager determines that, as a consequence of treating the member’s remediable service as if for all purposes it were pensionable service under the 2015 scheme in accordance with regulation 12(5), an actuarial reduction or an actuarial increase will be applied to the annual rate of pension due in respect of that service.
(5) On the payment of the member’s 1995 Section or 2008 Section benefits in respect of the member’s remediable service, the member must claim by notice in writing—
(a)the compensation due under this regulation; or
(b)rights that are of an equivalent value to the additional pension rights the member would have secured if the contributions referred to in paragraph (1)(c) had been made in the relevant scheme year in which they were paid under—
(i)an option under 1995 regulation 73A on the payment of the member’s 1995 Section benefits in respect of the member’s remediable service, or
(ii)an option under 2008 regulation 34 or 2008 regulation 165 on the payment of the member’s benefits under the 2008 Section in respect of the member’s remediable service.
(6) On the payment of the member’s 1995 Section or 2008 Section benefits in respect of the member’s remediable service, compensation again becomes payable under this regulation.
(7) At the same time as the member makes the election, the member must claim by notice in writing—
(a)the compensation due under this regulation; or
(b)rights under the 1995 Section or the 2008 Section (whichever is relevant) that, after having regard to the advice of the scheme actuary, the scheme manager has determined are of an equivalent value to the member’s rights that were extinguished under paragraph (2)(a).
(8) Where the scheme manager determines that, as a consequence of treating the member’s remediable service as if for all purposes it were pensionable service under the 2015 scheme in accordance with regulation 12(5), an actuarial reduction or an actuarial increase will be applied to the annual rate of pension due in respect of that service, the member is entitled to the rights set out in paragraph (9) in respect of employer buy-out contributions.
(9) Where this paragraph applies, the member is entitled to rights under the 1995 Section or the 2008 Section (whichever is relevant) that, after having regard to the advice of the scheme actuary, the scheme manager has determined are of an equivalent value to the member’s rights that were extinguished under paragraph (2)(a) in so far as those rights relate to employer buy-out contributions.
(10) The scheme manager must—
(a)send a notice in writing to the remedy member of the member’s right to claim an amount of compensation under this regulation or to give the scheme manager a compensation waiver in accordance with paragraph (3); or
(b)if the member is deceased, pay to the member’s personal representatives an amount of compensation determined in accordance with paragraph (13).
(11) The notice must be sent to the member before 31st March 2024 or such later date as the scheme manager considers reasonable in all the circumstances of the case and must specify—
(a)the amount of compensation the member is entitled to claim under this regulation;
(b)the dates by which the member’s claim for compensation in accordance with paragraph (7)(a) (if made) and compensation waiver in accordance with paragraph (3) (if given) must be received by the scheme manager;
(c)the member’s options under paragraphs (5) and (7) if the member gives the scheme manager a compensation waiver in accordance with paragraph (3).
(12) The following must be provided in such form and must include such information as the scheme manager requires—
(a)a compensation waiver in accordance with paragraph (3);
(b)a claim for compensation in accordance with paragraph (5)(a) or (7)(a);
(c)a claim for rights in accordance with paragraph (5)(b) or (7)(b).
(13) For the purposes of paragraphs (2)(b) and (10), the amount of compensation must be equal to the buy-out contributions paid during the remedy period by the member reduced by tax relief amounts calculated in accordance with paragraphs (5) to (8) of direction 5 of the 2023 Directions and, if relevant, paragraphs (11) and (12) of that direction.
Commencement Information
I18Reg. 18 in operation at 1.10.2023, see reg. 1
19.—(1) This regulation applies to a member—
(a)who is a deferred choice member;
(b)who is not a member to whom payment of part of a pension has been made pursuant to paragraph (2) of 2015 transitional regulation 25 in respect of additional pension resulting from an option under 1995 regulation 73A or 1995 regulation 73C;
(c)where, during the remedy period one or more of the following occurred—
(i)the contribution option period began in relation to the member’s option to pay additional periodical contributions under 1995 regulation 73A, 2008 regulation 34 or 2008 regulation 165;
(ii)the member’s employing authority paid to the Department the single lump sum contribution in relation to the member’s option under 1995 regulation 73C, 2008 regulation 36 or 2008 regulation 167;
(iii)the member’s employing authority paid to the Department the single lump sum contribution in relation to that authority’s option under 1995 regulation 73D, 2008 regulation 37 or 2008 regulation 168 in respect of the member; and
(d)in respect of whom a deferred choice election has been accepted by the scheme manager or treated by the scheme manager as having been made in accordance with regulation 12 (election for 2015 scheme benefits: deferred choice members and deceased members).
(2) Where this regulation applies and the scheme manager determines that the benefits to be paid to or in respect of the remedy member for the member’s remediable service are to be determined in accordance with the 2015 Regulations, the scheme manager must, after having regard to the advice of the scheme actuary, vary the member’s rights to the additional pension purchased in respect of the options referred to in paragraph (1)(c) so that those rights are of an equivalent value to the additional pension rights the member would have secured if the contributions had been made in the relevant scheme year in which they were paid—
(a)in respect of an election under 2015 regulation 63 where paragraph (1)(c)(i) applies to or in respect of the member; and
(b)in respect of an election under 2015 regulation 61, where paragraph (1)(c)(ii) or (iii) applies to or in respect of the member.
Commencement Information
I19Reg. 19 in operation at 1.10.2023, see reg. 1
20.—(1) This regulation applies to or in respect of a remedy member—
(a)who on 30th September 2023;—
(i)was a pensioner member with regard to benefits paid in respect of remediable service under the legacy scheme; or
(ii)was deceased;
(b)who is not a member to whom payment of part of a pension has been made pursuant to paragraph (2) of 2015 transitional regulation 25 in respect of additional pension resulting from an option under 1995 regulation 73A or 1995 regulation 73C;
(c)where, during the remedy period one or more of the following occurred—
(i)the contribution option period began in relation to the member’s option to pay additional periodical contributions under 1995 regulation 73A, 2008 regulation 34 or 2008 regulation 165;
(ii)the member’s employing authority paid to the Department the single lump sum contribution in relation to the member’s option under 1995 regulation 73C, 2008 regulation 36 or 2008 regulation 167;
(iii)the member’s employing authority paid to the Department the single lump sum contribution in relation to that authority’s option under 1995 regulation 73D, 2008 regulation 37 or 2008 regulation 168 in respect of the member; and
(d)in respect of whom an immediate choice election has been accepted by the scheme manager or treated by the scheme manager as having been made in accordance with regulation 9 (election for 2015 scheme benefits: immediate choice members and deceased members).
(2) Where this regulation applies and the scheme manager determines that the benefits to be paid to or in respect of the remedy member for the member’s remediable service are to be determined in accordance with the 2015 Regulations, the scheme manager must, after having regard to the advice of the scheme actuary, vary the member’s rights to the additional benefits purchased in respect of the options referred to in paragraph (1)(c) so that those rights are of an equivalent value to the additional pension rights the member would have secured if the contributions had been made in the relevant scheme year in which they were paid—
(a)in respect of an election under 2015 regulation 63, where paragraph (1)(c)(i) applies to or in respect of the member, and
(b)in respect of an election under 2015 regulation 61, where paragraph (1)(c)(ii) or (iii) applies to or in respect of the member.
(3) In this regulation, “pensioner member” means a person entitled to a pension, including a partial retirement pension under regulation 49 or 180 of the 2008 Regulations(30) (Partial retirement (members aged at least 55)), where—
(a)the person became entitled to that pension on or after 1st April 2015; and
(b)at the same time as the person became entitled to that pension, the person also became entitled to the immediate payment of additional pension in accordance with regulation 49(5)(c) or 180(4)(c) of the 2008 Regulations.
Commencement Information
I20Reg. 20 in operation at 1.10.2023, see reg. 1
21.—(1) This regulation applies to or in respect of a remedy member—
(a)who has pensionable service under the legacy scheme by virtue of section 2(1) of PSPJOA 2022;
(b)who—
(i)is a relevant immediate choice member on 1st October 2023, or
(ii)is a member who died before that date.
(c)where, during the remedy period, one or both of the following occurred—
(i)the member’s additional pension account was credited with an amount of additional pension in accordance with 2015 regulation 61;
(ii)the member paid contributions in respect of an additional pension election in accordance with 2015 regulation 63.
(2) Where this regulation applies—
(a)all the remedy member’s rights secured by the credit or payment of contributions mentioned in paragraph (1)(c) are extinguished;
(b)as soon as reasonably practicable, the scheme manager must—
(i)treat the contributions (other than any relevant contributions) as if they had been paid in the relevant scheme year in which they were paid under a corresponding option exercised under the 1995 Regulations or the 2008 Regulations, and
(ii)pay to the remedy member or, if the member is deceased, to the member’s personal representatives an amount of compensation calculated in accordance with paragraph (4) in respect of any relevant contributions;
(c)from (and including) 1st October 2023 until the date on which the scheme manager completes the steps set out in sub-paragraph (b), any additional benefits paid to or in respect of the remedy member in relation to that credit or election must be paid from the relevant section of the legacy scheme; and
(d)paragraph (3) applies to a remedy member in respect of whom an immediate choice election has been accepted by the scheme manager or treated by the scheme manager as having been made in accordance with regulation 9.
(3) The scheme manager must, after having regard to the advice of the scheme actuary, vary the member’s rights to the additional benefits purchased by contributions paid under the corresponding options referred to in paragraph (2)(b) so that those rights are of an equivalent value to the additional pension rights the member would have secured if the contributions had been made in the relevant scheme year in which they were paid—
(a)in respect of an election under 2015 regulation 61, where paragraph (1)(c)(i) applies to or in respect of the member, and
(b)in respect of an election under 2015 regulation 63, where paragraph (1)(c)(ii) applies to or in respect of the member.
(4) For the purposes of paragraph (2)(b)(ii), the amount of compensation must be equal to the relevant contributions paid by the member reduced by tax relief amounts calculated in accordance with paragraphs (5) to (8) of direction 5 of the 2023 Directions and, if relevant, paragraphs (11) and (12) of that direction.
(5) In this regulation—
“relevant immediate choice member” means an immediate choice member other than a member entitled to a partial retirement pension under regulation 85 of the 2015 Regulations (effect of the election) where the member did not also become entitled to the immediate payment of additional pension under paragraph (2)(c) of that regulation at the same time as the member became entitled to the partial retirement pension;
“relevant section of the legacy scheme” means—
the 1995 Section if, pursuant to section 2(1) of PSPJOA 2022, the remedy member’s remediable service is treated as being pensionable service under the 1995 Regulations, or
the 2008 Section if, pursuant to section 2(1) of PSPJOA 2022, the remedy member’s remediable service is treated as being pensionable service under the 2008 Regulations.
(6) For the purposes of this regulation, the reference to “£5,000” in paragraph (7) of 1995 regulation 73A, 2008 regulation 34 and 2008 regulation 165 is to be read as if it were a reference to “£12,079”.
Commencement Information
I21Reg. 21 in operation at 1.10.2023, see reg. 1
22.—(1) This regulation applies to or in respect of a remedy member—
(a)who has pensionable service under the legacy scheme by virtue of section 2(1) of PSPJOA 2022;
(b)who—
(i)is an immediate choice member; or
(ii)is a member who died before 1st October 2023; and
(c)who paid buy-out contributions in accordance with 2015 regulation 47 during the remedy period (including where any such contributions were paid by the member’s employing authority in place of the member during that period under paragraph (3) of that regulation (“employer buy-out contributions”)).
(2) Where this regulation applies—
(a)all the member’s rights secured by the payment of buy-out contributions mentioned in paragraph (1)(c) are extinguished, and
(b)unless paragraph (3) or (4) applies to or in respect of that member, the scheme manager must pay to the member or, if the member is deceased to the member’s personal representatives an amount of compensation determined in accordance with paragraph (9) in respect of any buy-out contributions paid during the remedy period by a member (excluding any employer buy-out contributions).
(3) This paragraph applies to or in respect of a member where—
(a)an immediate choice election has been accepted by the scheme manager or treated by the scheme manager as having been made in accordance with regulation 9;
(b)an annual pension to which an actuarial reduction or an actuarial increase was applied under the 2015 Regulations is being paid to the member or, if the member is deceased, was paid to the member before the member’s death; and
(c)the scheme manager accepts a claim made by a member or designated person in accordance with paragraph (5) for rights under the 1995 Section or the 2008 Section (whichever is relevant) that, after having regard to the advice of the scheme actuary, the scheme manager has determined are of an equivalent value to the member’s rights that were extinguished under paragraph (2)(a).
(4) This paragraph applies to or in respect of a member where—
(a)an immediate choice election has not been accepted by the scheme manager or treated by the scheme manager as having been made in accordance with regulation 9; and
(b)the scheme manager accepts a claim made by a member or designated person in accordance with paragraph (6) for rights that are of an equivalent value to the additional pension rights the member would have secured if the contributions referred to in paragraph (1)(c) had been made in the relevant scheme year in which they were paid under—
(i)an option under 1995 regulation 73A on the payment of the member’s 1995 Section benefits in respect of the member’s remediable service, or
(ii)an option under 2008 regulation 34 or 2008 regulation 165 on the payment of the member’s benefits under the 2008 Section in respect of the member’s remediable service.
(5) For the purposes of paragraph (3)(c), the member or designated person must make the claim—
(a)by notice in writing, in such form and including such further information as the scheme manager requires; and
(b)at the same time as an election under regulation 9 is made.
(6) For the purposes of paragraph (4)(b), the member or designated person must make the claim—
(a)by notice in writing, in such form and including such further information as the scheme manager requires; and
(b)before the end of the immediate choice election period in relation to the member.
(7) The scheme manager must send a notice in writing to the member or designated person—
(a)of the amount of compensation (if any) to which the member is entitled under this regulation;
(b)if paragraph (3) applies to or in respect of the member, of the member’s or designated person’s right to make a claim in accordance with paragraph (5); and
(c)if paragraph (4) applies to or in respect of the member, of the member’s or designated person’s right to make a claim in accordance with paragraph (6).
(8) The scheme manager must send any notice referred to in paragraph (7) to the member or designated person when the scheme manager provides the first remediable service statement in respect of the member under regulation 6 (remediable service statements).
(9) For the purposes of paragraph (2)(b), the amount of compensation must be equal to the buy-out contributions paid during the remedy period by the member reduced by tax relief amounts calculated in accordance with paragraphs (5) to (8) of direction 5 of the 2023 Directions and, if relevant, paragraphs (11) and (12) of that direction.
Commencement Information
I22Reg. 22 in operation at 1.10.2023, see reg. 1
23.—(1) This regulation applies to a remedy member (“M”) who is not a deceased member.
(2) M may elect to enter into an arrangement (a “remedial arrangement”) to pay contributions for additional pension under the legacy scheme in accordance with this regulation and—
(a)1995 regulation 73A or 1995 regulation 73C, or
(b)2008 regulation 34, 2008 regulation 36, 2008 regulation 165 or 2008 regulation 167.
(3) M may only enter into a remedial arrangement—
(a)in respect of a period of M’s remediable service;
(b)if the scheme manager is satisfied that it is more likely than not that, but for an actual or anticipated relevant breach of a non-discrimination rule(31), M would, during that period, have entered into the same or a similar arrangement;
(c)before—
(i)the end of the period of one year beginning with the day on which a remediable service statement is first provided in respect of M, or
(ii)such later time as the scheme manager considers reasonable in all the circumstances of the case; and
(d)after making an application in accordance with paragraph (4).
(4) An application is made in accordance with this paragraph where—
(a)it is in writing and in such form as the scheme manager determines;
(b)it is accompanied by any information the scheme manager reasonably requires to be provided for the purposes of—
(i)determining the matters mentioned in paragraph (3)(b);
(ii)complying with any requirement imposed by 1995 regulation 73E, 2008 regulation 41 or 2008 regulation 169 in connection with exercising an option to make contributions for additional pension; and
(c)it is received by the scheme manager before—
(i)the end of the period of six months beginning with the day on which a remediable service statement is first provided in respect of M, or
(ii)such later time as the scheme manager considers reasonable in all the circumstances of the case.
(5) The scheme manager may treat an application made in accordance with paragraph (4) as if it were a notice under paragraph (1) of 1995 regulation 73E, 2008 regulation 38 or 2008 regulation 169.
(6) Where M enters into a remedial arrangement, M owes to the scheme manager an amount equal to—
(a)the aggregate of the voluntary contributions which M would have owed had M entered into the remedial arrangement at the time M would have entered into the same or a similar arrangement but for a relevant breach of a non-discrimination rule, less
(b)tax relief amounts (if any) calculated in accordance with paragraphs (2) to (6) and, if relevant, (9) and (10) of direction 12 of the 2023 Directions.
(7) In this regulation—
“1995 regulation 73E” means regulation 73E of the 1995 Regulations(32) (Exercise of options under regulations 73A, 73C and 73D);
“2008 regulation 38” means regulation 38 of the 2008 Regulations (Exercise of options under regulations 34, 36 and 37);
“2008 regulation 169” means regulation 169 of the 2008 Regulations (Exercise of options under regulations 165, 167 and 168).
Commencement Information
I23Reg. 23 in operation at 1.10.2023, see reg. 1
24.—(1) This regulation applies to a remedy member (“M”) who has cancelled—
(a)an arrangement to pay for additional years of service by regular additional contributions under 1995 regulation 72;
(b)an option to purchase additional pension by the making of additional periodical contributions under 1995 regulation 73A; or
(c)an option to purchase additional pension by the making of additional periodical contributions under 2008 regulation 34 or 2008 regulation 165.
(2) M may revoke the cancellation of an arrangement or option referred to in paragraph (1) with the effect that it is treated as if it had never been cancelled.
(3) The revocation referred to in paragraph (2) may only be made—
(a)if the scheme manager is satisfied that it is more likely than not that, but for an actual or anticipated relevant breach of a non-discrimination rule, M would not have made the decision to cancel the arrangement or option (whether or not by virtue of opting out of the legacy scheme or the 2015 scheme);
(b)before—
(i)the end of the period of one year beginning with the day on which a remediable service statement is first provided in respect of M, or
(ii)such later time as the scheme manager considers reasonable in all the circumstances of the case; and
(c)after making an application in accordance with paragraph (5).
(4) The scheme manager must determine that the condition in respect of which the scheme manager is required to be satisfied under paragraph (3)(a) has been met where M cancelled an arrangement or option referred to in paragraph (1) at any time between 1st October 2014 and 31st March 2022 (those dates inclusive).
(5) An application is made in accordance with this paragraph where—
(a)it is in writing and in such form as the scheme manager determines;
(b)it is accompanied by any information the scheme manager reasonably requires to be provided for the purpose of determining the matters mentioned in paragraph (3)(a);
(c)it is received by the scheme manager before—
(i)the end of the period of six months beginning with the day on which a remediable service statement is first provided in respect of M, or
(ii)such later time as the scheme manager considers reasonable in all the circumstances of the case.
(6) Where M revokes the cancellation of an arrangement or option referred to in paragraph (1), M must pay to the scheme an amount equal to—
(a)the outstanding balance of voluntary contributions owed plus interest in accordance with regulation 63, less
(b)amounts representing tax relief calculated in accordance with direction 12(2) to (7) of the 2023 Directions, as if the arrangement or option were a new remedial voluntary contributions arrangement made by virtue of section 25(1) of PSPJOA 2022.
(7) Where the scheme manager makes a determination in accordance with direction 12(6) of the 2023 Directions, direction 12(8) (provision of explanation) and (9) and (10) (appeals) apply.
(8) In this regulation, “1995 regulation 72” means regulation 72 of the 1995 Regulations(33) (paying for additional service or unreduced retirement lump sum by regular additional contributions).
Commencement Information
I24Reg. 24 in operation at 1.10.2023, see reg. 1
25. In this Part—
“the 1999 Order” means the Welfare Reform and Pensions (Northern Ireland) Order 1999(34);
“the 2000 Regulations” means the Pensions on Divorce etc. (Provision of Information) (Northern Ireland) Regulations 2000(35);
“appropriate amount” means the appropriate amount for the purposes of paragraph (1) of article 26 of the 1999 Order (Creation of pension debits and credits) determined in accordance with—
article 26(2) of the 1999 Order, or
article 26(3) of the 1999 Order but with the amount specified to be transferred converted into a percentage using the formula—
(A x 100) / B
Where—
“A” is the amount specified to be transferred, and
“B” is the valuation of pension benefits at the valuation day provided by the scheme manager;
“operative time” means—
if an election under regulation 9 is made in relation to a corresponding pension debit member’s remediable service, the time the election is made or otherwise the end of the immediate choice election period;
if an election under regulation 12 is made in relation to a corresponding pension debit member’s remediable service, the time the election is made or otherwise the end of the deferred choice election period;
“” means the shareable rights of the remedy member obtained by virtue of the remedy member’s remediable service during the period beginning with 1st April 2015 and ending with the earlier of—
the day before the transfer day, and
the last day of the member’s remediable service;
“” has the meaning given in article 24(2) of the 1999 Order (scope of mechanism);
“transfer day” has the meaning given in article 26(8) of the 1999 Order;
“valuation day” has the meaning given in article 26(7) of the 1999 Order.
Commencement Information
I25Reg. 25 in operation at 1.10.2023, see reg. 1
26.—(1) This regulation applies to a corresponding pension debit member(36) (“DM”) where—
(a)DM is a deferred choice member who has pensionable service under the legacy scheme by virtue of section 2(1) of PSPJOA 2022;
(b)before 1st October 2023, the scheme manager provided a valuation of benefits, in respect of remediable service shareable rights, under regulation 3 of the 2000 Regulations(37) (Information about pensions on divorce or dissolution of a civil partnership: valuation of pension benefits); and
(c)on or after 1st April 2015, DM’s remediable service shareable rights became subject to a debit of the appropriate amount under the 2015 scheme.
(2) Where this regulation applies, all DM’s remediable service shareable rights subject to a debit of the appropriate amount under the 2015 scheme—
(a)become a debit of the appropriate amount in the legacy scheme; and
(b)must be adjusted by the scheme manager to a debit of equivalent value to a debit of the appropriate amount that DM would have had in the legacy scheme on the transfer day.
(3) The scheme manager must make the adjustment referred to in paragraph (2)—
(a)where the scheme manager discharged their liability under article 30(1) of the 1999 Order(38) (time for discharge of liability in respect of a pension credit) before 1st October 2023—
(i)before 1st July 2024, or
(ii)on such later date as the scheme manager considers reasonable in all the circumstances of the case, or
(b)as soon as reasonably practicable after the day on which the scheme manager discharges their liability under that section where the scheme manager does so after 30th September 2023.
(4) Where paragraph (3)(a) applies, the scheme manager must send a notice in writing to DM specifying the adjusted debit of the appropriate amount under the legacy scheme.
(5) The scheme manager must send the notice to DM within one month of making the adjustment under paragraph (2)(b).
Commencement Information
I26Reg. 26 in operation at 1.10.2023, see reg. 1
27.—(1) This regulation applies to a corresponding pension debit member (“DM”) where—
(a)DM is an immediate choice member or a remedy member who died before 1st October 2023 , and
(b)before that date, the scheme manager provided a valuation of benefits, in respect of remediable service shareable rights, under regulation 3 of the 2000 Regulations (information about pensions on divorce or dissolution of a civil partnership: valuation of pension benefits).
(2) Paragraph (3) applies where—
(a)DM or, where DM has died after the transfer day, the designated person makes an immediate choice election for 2015 scheme benefits under regulation 9 (election for 2015 scheme benefits: immediate choice members and deceased members) or such an election is treated by the scheme manager as having been made in accordance with regulation 9(6);
(b)DM has remediable service under the legacy scheme that is not pensionable service by virtue of section 2(1) of the PSPJOA 2022; and
(c)DM is subject to a debit of the appropriate amount under the legacy scheme, in respect of remediable service shareable rights—
(i)at or before the operative time, or
(ii)after the operative time.
(3) Where this paragraph applies, the scheme manager must adjust all DM’s debit of the appropriate amount in the legacy scheme in respect of remediable service shareable rights to a debit of equivalent value to a debit of the appropriate amount that DM would have had under the 2015 scheme on the transfer day.
(4) Paragraph (5) applies where—
(a)DM or, where DM has died after the transfer day, the designated person makes an immediate choice election for 2015 scheme benefits under regulation 9 or such an election is treated by the scheme manager as having been made in accordance with regulation 9(6);
(b)DM has remediable service under the legacy scheme that is pensionable service by virtue of section 2(1) of PSPJOA 2022; and
(c)DM is subject to a debit of the appropriate amount in the 2015 scheme, in respect of remediable service shareable rights, determined under article 26(2) of the 1999 Order—
(i)at or before the operative time, or
(ii)after the operative time.
(5) Where this paragraph applies, all DM’s debit of the appropriate amount under the 2015 scheme in respect of remediable service shareable rights—
(a)becomes a debit of the appropriate amount under the legacy scheme, and
(b)must be treated by the scheme manager as a debit of equivalent value to a debit of the appropriate amount that DM would have had under the 2015 scheme on the transfer day.
(6) Paragraphs (3) and (5) have effect—
(a)where paragraph (2)(c)(i) or (4)(c)(i) applies, at the operative time;
(b)where paragraph (2)(c)(ii) or (4)(c)(ii) applies, immediately after DM is subject to a debit of the appropriate amount, in respect of remediable service shareable rights, determined under article 26(2) of the 1999 Order; or
(c)on such later date as the scheme manager considers reasonable in all the circumstances of the case.
(7) Where paragraph (2)(c)(ii) or 4(c)(ii) applies, the scheme manager must send a notice to DM or, as the case may be, the designated person specifying the equivalent debit of the appropriate amount, in respect of remediable service shareable rights, under the legacy scheme that DM would have had under the 2015 scheme on the transfer day.
(8) The scheme manager must send the notice mentioned in paragraph (7) within one month beginning with the day after paragraph (3) or (5) (whichever is relevant) has effect in accordance with paragraph (6)(b) or (c).
Commencement Information
I27Reg. 27 in operation at 1.10.2023, see reg. 1
28.—(1) This regulation applies to a corresponding pension debit member (“DM”) where—
(a)DM is an immediate choice member or a remedy member who died before 1st October 2023 , and
(b)before that date, the scheme manager provided a valuation of benefits, in respect of remediable service shareable rights, under regulation 3 of the 2000 Regulations (information about pensions and divorce and dissolution of a civil partnership: valuation of pension benefits).
(2) Paragraph (3) applies where—
(a)DM or, where DM has died after the transfer day, the designated person does not make an immediate choice election for 2015 scheme benefits under regulation 9 before the end of the immediate choice election period and such an election is not treated by the scheme manager as having been made in accordance with regulation 9(6);
(b)DM has remediable service in the legacy scheme that is pensionable service by virtue of section 2(1) of PSPJOA 2022; and
(c)DM is subject to a debit of the appropriate amount under the 2015 scheme, in respect of remediable service shareable rights determined under article 26(2) of the 1999 Order—
(i)at or before the operative time, or
(ii)after the operative time,
(3) Where this paragraph applies, all DM’s debit of the appropriate amount under the 2015 scheme in respect of remediable service shareable rights—
(a)becomes a debit of the appropriate amount under the legacy scheme; and
(b)is adjusted to a debit of equivalent value to a debit of the appropriate amount that DM would have had under the legacy scheme on the transfer day.
(4) Paragraph (3) has effect—
(a)at the operative time, where paragraph (2)(c)(i) applies; or
(b)on such later date as the scheme manager considers reasonable in all the circumstances of the case.
(5) Where paragraph (2)(c)(ii) applies, the scheme manager must send a notice to DM or, as the case may be, the designated person specifying the equivalent debit of the appropriate amount, in respect of remediable service shareable rights, under the legacy scheme that DM would have had under the legacy scheme on the transfer day.
(6) The scheme manager must send the notice mentioned in paragraph (5) within one month beginning with the day after paragraph (3) has effect in accordance with paragraph (4)(b).
Commencement Information
I28Reg. 28 in operation at 1.10.2023, see reg. 1
29.—(1) This regulation applies to a corresponding pension debit member (“DM”) where—
(a)DM is a deferred choice member who has remediable service under the legacy scheme that is pensionable service under that scheme whether or not by virtue of section 2(1) of PSPJOA 2022;
(b)under regulation 12, DM or, where DM has died after the transfer day, the designated person makes a deferred choice election for 2015 scheme benefits or such an election is treated by the scheme manager as having been made in accordance with regulation 12(6); and
(c)DM is subject to—
(i)an adjustment to a debit of equivalent value to a debit of the appropriate amount that DM would have had under the legacy scheme on the transfer day under regulation 26(2);
(ii)a debit of the appropriate amount under the legacy scheme, in respect of remediable service shareable rights, determined under article 26(2) of the 1999 Order at or before the operative time; or
(iii)a debit of the appropriate amount under the legacy scheme, in respect of remediable service shareable rights after the operative time.
(2) Where this regulation applies, the scheme manager must adjust all DM’s debit of the appropriate amount under the legacy scheme in respect of remediable service shareable rights to an equivalent value to the debit of the appropriate amount that DM would have had under the 2015 scheme on the transfer day.
(3) Paragraph (2) has effect—
(a)where paragraph (1)(c)(i) or (ii) applies, at the operative time;
(b)where paragraph (1)(c)(iii) applies, immediately after DM is subject to a debit of the appropriate amount, in respect of remediable service shareable rights, determined under article 26(2) of the 1999 Order; or
(c)on such later date as the scheme manager considers reasonable in all the circumstances of the case.
(4) Where paragraph (1)(c)(ii) applies, the scheme manager must send a notice to DM or, as the case may be, the designated person specifying the equivalent debit of the appropriate amount, in respect of remediable service shareable rights, under the legacy scheme that DM would have had under the 2015 scheme on the transfer day.
(5) The scheme manager must send the notice mentioned in paragraph (4) to DM within one month beginning with the day after paragraph (2) has effect in accordance with paragraph (3)((b) or (c).
Commencement Information
I29Reg. 29 in operation at 1.10.2023, see reg. 1
30.—(1) This regulation applies to a remedy member (“M”) where—
(a)M is a deferred choice member or an immediate choice member; and
(b)on or after 1st October 2023, the scheme manager receives a request in writing for a valuation of pension benefits, under regulation 2 of the 2000 Regulations(39) (basic information about pensions and divorce or dissolution of a civil partnership), in respect of M’s remediable service shareable rights.
(2) Paragraph (3) applies where on the valuation day—
(a)the scheme manager has not received an immediate choice election under regulation 9 or a deferred choice election under regulation 12 in respect of those rights; and
(b)the immediate choice election period or the deferred choice election period has not ended.
(3) The scheme manager must determine—
(a)an aggregated legacy scheme valuation of pension benefits in respect of—
(i)non-remediable service shareable rights, and
(ii)remediable service shareable rights; and
(b)where relevant, a 2015 scheme valuation of pension benefits in respect of non-remediable service shareable rights.
(4) For the purposes of paragraph (3)(a)(ii), the scheme manager must determine the legacy scheme valuation of pensions benefits as if M’s remediable service on the valuation day were service under—
(a)the legacy scheme;
(b)the 2015 scheme.
(5) The scheme manager must provide—
(a)an aggregated legacy scheme valuation of pension benefits determined under paragraph (3)(a) using the higher of the two valuations determined under paragraph (4); and
(b)where relevant, a 2015 scheme valuation of pension benefits determined under paragraph (3)(b),
in accordance with regulation 2 of the 2000 Regulations.
(6) Paragraph (7) applies where on the valuation day—
(a)the scheme manager has received an immediate choice election under regulation 9 or a deferred choice election under regulation 12 in respect of those rights; or
(b)no such election has been received and the immediate choice election period or the deferred choice election period has ended.
(7) The scheme manager must determine the legacy scheme valuation of pension benefits in paragraph (3)(a)(ii), as if the M’s remediable service on the valuation day were service under—
(a)the legacy scheme, where—
(i)the scheme manager has not received an immediate choice election for 2015 scheme benefits under regulation 9 or a deferred choice election for 2015 scheme benefits under regulation 12 by the end of the immediate choice election period or the deferred choice election period (whichever is relevant), and
(ii)such an election is not treated as having been made in accordance with regulation 9(6) or regulation 12(6) (whichever is relevant); or
(b)the 2015 scheme, where—
(i)the scheme manager has received an immediate choice election for 2015 scheme benefits under regulation 9 or a deferred choice election under regulation 12 (whichever is relevant), or
(ii)such an election is treated by the scheme manager as having been made in accordance with regulation 9((6) or 12(6) (whichever is relevant).
(8) In this regulation, “” means the shareable rights of a remedy member that are not remediable service shareable rights on the day before the transfer day.
Commencement Information
I30Reg. 30 in operation at 1.10.2023, see reg. 1
31.—(1) This regulation applies to a corresponding pension debit member (“DM”) where—
(a)DM is an immediate choice member; and
(b)on or after 1st October 2023, the scheme manager provides an aggregated legacy scheme valuation of pension benefits determined under regulation 30(3)(a) taking into account the higher of the two valuations determined under regulation 30(4).
(2) Paragraph (3) applies where—
(a)DM or, where DM has died after the transfer day, the designated person makes an immediate choice election for 2015 scheme benefits under regulation 9 (election for 2015 scheme benefits: immediate choice members and deceased members) or such a choice is treated by the scheme manager as having been made in accordance with regulation 9(6); and
(b)DM is subject to a debit of the appropriate amount under the legacy scheme, in respect of remediable service shareable rights, determined under article 26(2) of the 1999 Order (creation of pension debits and credits)—
(i)at or before the operative time, or
(ii)after the operative time.
(3) Where this paragraph applies, the scheme manager must adjust all DM’s debit of the appropriate amount under the legacy scheme in respect of remediable service shareable rights to a debit of equivalent value to a debit of the appropriate amount that DM would have had under the 2015 scheme on the transfer day.
(4) Paragraph (3) has effect—
(a)where paragraph (2)(b)(i) applies, at the operative time;
(b)where paragraph (2)(b)(ii) applies, immediately after DM is subject to a debit of the appropriate amount, in respect of remediable service shareable rights, determined under article 26(2) of the 1999 Order; or
(c)on such later date as the scheme manager considers reasonable in all the circumstances of the case.
(5) Where paragraph (2)(b)(ii) applies, the scheme manager must send a notice to DM or, as the case may be, the designated person specifying the equivalent debit of the appropriate amount, in respect of remediable service shareable rights, under the legacy scheme, that DM would have had under the 2015 scheme on the transfer day.
(6) The scheme manager must send the notice mentioned in paragraph (5) within one month beginning with the day after paragraph (3) has effect in accordance with paragraph (4)(b) or (c).
Commencement Information
I31Reg. 31 in operation at 1.10.2023, see reg. 1
32.—(1) This regulation applies to a corresponding pension debit member (“DM”) where—
(a)DM is an immediate choice member; and
(b)on or after 1st October 2023, the scheme manager provides an aggregated legacy scheme valuation of pension benefits determined under regulation 30(3)(a) taking into account the higher of the two valuations determined under regulation 30(4).
(2) Paragraph (3) applies where—
(a)DM or, where DM has died after the transfer day, the designated person does not make an immediate choice election for 2015 scheme benefits under regulation 9 (election for 2015 scheme benefits: immediate choice members and deceased members) before the end of the immediate choice election period and such an election is not treated by the scheme manager as having been made in accordance with regulation 9(6); and
(b)DM is subject to a debit of the appropriate amount under the legacy scheme, in respect of remediable service shareable rights, determined under article 26(2) of the 1999 Order (creation of pension debits and credits)—
(i)at or before the operative time, or
(ii)after the operative time.
(3) Where this paragraph applies, the scheme manager must adjust all DM’s debit of the appropriate amount under the legacy scheme in respect of remediable service shareable rights to a debit of equivalent value to a debit of the appropriate amount that DM would have had under the legacy scheme on the transfer day.
(4) Paragraph (3) has effect—
(a)where paragraph (2)(b)(i) applies, at the operative time;
(b)where paragraph (2)(b)(ii) applies, immediately after DM is subject to a debit of the appropriate amount, in respect of remediable service shareable rights, determined under article 26(2) of the 1999 Order; or
(c)on such later date as the scheme manager considers reasonable in all the circumstances of the case.
(5) Where paragraph (2)(b)(ii) applies, the scheme manager must send a notice to DM or, as the case may be, the designated person specifying the equivalent debit of the appropriate amount, in respect of remediable service shareable rights, under the legacy scheme, that DM would have had under the legacy scheme on the transfer day.
(6) The scheme manager must send the notice mentioned in paragraph (5) within one month beginning with the day after paragraph (3) has effect in accordance with paragraph (4)(b) or (c).
Commencement Information
I32Reg. 32 in operation at 1.10.2023, see reg. 1
33.—(1) This regulation applies to a relevant pension credit member(40) (“CM”) where—
(a)before 1st October 2023, the scheme manager provided a valuation of benefits, in respect of remediable service (shareable rights of the corresponding pension debit member (“DM”), under regulation 3 of the 2000 Regulations(basic information about pensions and divorce or dissolution of a civil partnership); and
(b)in respect of DM’s remediable service shareable rights, CM has a pension credit(41) solely under—
(i)the legacy scheme, or
(ii)the 2015 scheme.
(2) Paragraphs (3) and (4) apply where CM has a pension credit, in respect of DM’s remediable service shareable rights, under the legacy scheme.
(3) Where this paragraph applies, the scheme manager, after having regard to the advice of the scheme actuary, must determine a valuation, in respect of DM’s remediable service shareable rights, as though DM’s remediable service the day before the transfer day had been under the 2015 scheme.
(4) Where—
(a)the valuation of pension benefits determined under paragraph (3) is greater than
(b)the valuation of pension benefits, in respect of DM’s remediable service shareable rights under the 2015 scheme before the transfer day,
the scheme manager, after having regard to the advice of the scheme actuary, must adjust CM’s legacy scheme pension credit to take account of the difference between the valuations referred to in sub-paragraphs (a) and (b).
(5) Paragraphs (6) and (7) apply where CM has a pension credit, in respect of DM’s remediable service shareable rights in the 2015 scheme but does not have a pension credit, in respect of DM’s remediable service shareable rights, under the legacy scheme.
(6) Where this paragraph applies, the scheme manager, after having regard to the advice of the scheme actuary, must determine a valuation of pension benefits, in respect of DM’s remediable service shareable rights, as though DM’s remediable service the day before the transfer day had been under the legacy scheme.
(7) Where—
(a)the valuation of pension benefits determined under paragraph (6) is greater than
(b)the valuation of pension benefits, in respect of DM’s remediable service shareable rights under the legacy scheme before the transfer day,
the scheme manager, after having regard to the advice of the scheme actuary, must adjust CM’s 2015 scheme pension credit to take account of the difference between the valuations referred to in sub-paragraphs (a) and (b).
(8) An adjustment made under paragraph (4) or (7) has effect as though it had been made on the transfer day.
(9) The scheme manager must make the adjustment referred to in paragraph (4) or (7) (whichever is relevant)—
(a)where the scheme manager discharged their liability under article 30(1) of the 1999 Order (time for discharge of liability in respect of a pension credit) before 1st October 2023—
(i)before 1st October 2024, or
(ii)on such later date as the scheme manager considers reasonable in all the circumstances of the case; or
(b)as soon as reasonably practicable after the day on which the scheme manager discharges their liability under that article, where the scheme manager does so after 30th September 2023.
(10) Where paragraph (9) applies, the scheme manager must send a notice in writing to CM specifying—
(a)the adjusted pension credit; and
(b)in which scheme the adjusted pension credit is retained.
(11) The scheme manager must send the notice referred to in paragraph (10) to CM within one month beginning with the day after the day on which the scheme manager made the adjustment under paragraph (4) or (7).
Commencement Information
I33Reg. 33 in operation at 1.10.2023, see reg. 1
34.—(1) This regulation applies to a relevant pension credit member (“CM”) where—
(a)before 1st October 2023, the scheme manager provided a valuation of benefits, in respect of remediable service shareable rights of the corresponding pension debit member (“DM”), under regulation 3 of the 2000 Regulations(42) (basic information about pensions on divorce or dissolution of a civil partnership),; and
(b)in respect of DM’s remediable service shareable rights, CM has a pension credit under the legacy scheme and the 2015 scheme.
(2) Where this regulation applies, CM’s pension credit in respect of DM’s remediable service shareable rights must, by virtue of section 19(5) of PSPJOA 2022, be retained solely under the legacy scheme or solely under the 2015 scheme.
(3) The scheme manager must, after having regard to the advice of the scheme actuary, determine—
(a)a valuation of pension benefits, in respect of DM’s remediable service shareable rights and the legacy scheme corresponding pension credit, under article 26(1) of the 1999 Order (creation of pension debits and credits), as though all DM’s remediable service before the transfer day were pensionable service under the legacy scheme; and
(b)a valuation of pension benefits, in respect of DM’s remediable service shareable rights, and the 2015 scheme corresponding pension credit, under article 26(1) of the 1999 Order, as though all DM’s remediable service before the transfer day were pensionable service under the 2015 scheme.
(4) CM must make an election to identify clearly one of the pension credits, in respect of DM’s remediable service shareable rights, determined under paragraph (3).
(5) The election referred to in paragraph (4) must—
(a)be made by CM in writing;
(b)be received by the scheme manager within a period—
(i)of three months, beginning with the day after the scheme manager provides the notice referred to in paragraph (6), or
(ii)that the scheme manager considers reasonable in all the circumstances of the case; and
(c)contain such information as the scheme manager requires.
(6) The scheme manager must inform CM of the right to make an election under paragraph (5) in a notice in writing to CM—
(a)where the scheme manager discharged their liability under article 30(1) of the 1999 Order (time for discharge of liability in respect of a pension credit) before 1st October 2023—
(i)before 1st October 2024, or
(ii)on such later date as the scheme manager considers reasonable in all the circumstances of the case; or
(b)as soon as reasonably practicable after the day on which the scheme manager discharges their liability under that article, where the scheme manager does so after 30th September 2023.
(7) The notice referred to in paragraph (6) must specify—
(a)the valuation of pension benefits and corresponding pension credits calculated by the scheme manager, determined under paragraph (3);
(b)the date by which an election under this regulation must be received by the scheme manager; and
(c)that the election is irrevocable.
(8) Where the scheme manager accepts such an election—
(a)the adjusted pension credit, in respect of DM’s remediable service shareable rights, is retained under whichever of the legacy scheme and the 2015 scheme CM identified in the election; and
(b)any pension credit, in respect of DM’s remediable service shareable rights, is extinguished under whichever of the legacy scheme and the 2015 scheme CM did not identify in the election.
(9) The pension credit—
(a)retained under paragraph (8)(a) has effect as though it had been retained under that scheme on the transfer day;
(b)extinguished under paragraph (8)(b) has effect as though it had been extinguished under that scheme on the transfer day.
(10) The personal representatives of CM may make an election under paragraph (4) where CM dies before making such an election.
(11) Where the scheme manager does not receive an election within the period specified in paragraph (5)(b), the adjusted pension credit, in respect of DM’s remediable service shareable rights, must be retained under whichever of the legacy scheme or the 2015 scheme the scheme manager, after having regard to the advice of the scheme actuary, deems would be most beneficial to CM.
(12) Where paragraph (8) or (11) applies, the scheme manager must send a notice in writing to CM or, as the case may be, CM’s personal representatives specifying—
(a)the adjusted pension credit, in respect of DM’s remediable service shareable rights;
(b)in which scheme that adjusted pension credit is retained;
(c)details of the pension credit that is extinguished under paragraph (9)(b).
(13) The scheme manager must send the notice mentioned in paragraph (12) within one month beginning with the day after the day on which the scheme manager accepts an election under paragraph (8).
Commencement Information
I34Reg. 34 in operation at 1.10.2023, see reg. 1
35.—(1) This regulation applies where the relevant pension credit member (“CM”)—
(a)was entitled to a pension derived from the member’s pension credit rights before—
(i)the adjustment is made under regulation 33(4) or (7), or
(ii)receiving the notice sent by the scheme manager under regulation 34(6); or
(b)is a deceased member, where the personal representatives of CM make an election under regulation 34(10).
(2) Where this regulation applies, subsections (3) to (8) of section 14 of PSPJOA 2022 apply in relation to CM as they apply in relation to a relevant member (“M”) described in subsection (1) of that section with the following modifications—
(a)the references to “M’s remediable service in the employment or office” in subsections (3)(a) and (5)(a) are to be read as references to CM’s pension credit;
(b)the references to “sections 2(1) and 6(4) and (5)” in subsections (3)(b) and (5)(b) are to be read as regulation 35 of the Health and Social Care Pension Schemes (Remediable Service) Regulations (Northern Ireland) 2023;
(c)the references to “the service” in subsections (3)(b) and (5)(b) are to be read as references to CM’s pension credit; and
(d)the term “the operative time” is to be read as meaning the time at which—
(i)the adjustment mentioned in regulation 33(4) or 33(7) of the Health and Social Care Pension Schemes (Remediable Service) Regulations (Northern Ireland) 2023 has effect, or
(ii)the pension credit mentioned in regulation 34(8)(a) of the Health and Social Care Pension Schemes (Remediable Service) Regulations (Northern Ireland) 2023 has effect.
Commencement Information
I35Reg. 35 in operation at 1.10.2023, see reg. 1
36.—(1) This regulation applies to a relevant pension credit member(a) (“CM”) where—
(a)on or after 1st October 2023, the scheme manager provided an aggregated legacy scheme valuation of pension benefits, determined under regulation 30(3)(a) and taking into account the higher of the two valuations determined under regulation 30(4); and
(b)the corresponding pension debit member (“DM”) is subject to a debit under the legacy scheme of the appropriate amount in respect of remediable service shareable rights).
(2) Where this regulation applies the scheme manager, having regard to the advice of the scheme actuary, must determine the corresponding pension credit under the legacy scheme in accordance with article 26(1) of the 1999 Act, by means of the aggregated legacy scheme valuation referred to in paragraph (1)(a), which is recalculated to the day before the transfer day.
(3) Where paragraph (2) applies, the scheme manager must send a notice in writing to CM specifying the legacy scheme pension credit.
(4) The scheme manager must send the notice mentioned in paragraph (3) to CM as soon as reasonably practicable after the day on which the scheme manager discharges their liability under article 30(1) of the 1999 Order (time for discharge of liability in respect of a pension credit).
Commencement Information
I36Reg. 36 in operation at 1.10.2023, see reg. 1
37.—(1) In this Part—
“1995 regulation 60” means regulation 60 of the 1995 Regulations(43) (Member’s right to transfer accrued rights to benefits to this Section of the scheme);
“1995 regulation 62” means regulation 62 of the 1995 Regulations(44) (Transfers that are not made under the Public Sector Transfer Arrangements);
“2008 regulation 101” means regulation 101 of the 2008 Regulations(45)(Procedure for applications under regulation 100);
“2008 regulation 103” means regulation 103 of the 2008 Regulations(46) (Calculation of transferred–in pensionable service);“2008 regulation 228” means regulation 228 of the 2008 Regulations(47)(Procedure for applications under regulation 227);
“2008 regulation 230” means regulation 230 of the 2008 Regulations(48) (Calculation of increase to pensionable earnings as the result of a transfer–in);
“2015 regulation 142” means regulation 142 of the 2015 Regulations (Acceptance of transfer value payment);
“2015 scheme joining date” means the date on which the member became eligible to be an active member of the 2015 scheme for the purpose of regulation 141(1)(c)(i) of the 2015 Regulations (Application procedure);
“legacy scheme remediable cash equivalent”, in relation to a member, means the cash equivalent of rights in the legacy scheme used by the scheme manager to acquire rights in the 2015 scheme under—
so far as the cash equivalent relates to the member’s remediable rights;
“receiving scheme”, in relation to a remediable value, means the scheme to which the remediable value was, or is to be, paid;
“reformed public service pension scheme” means—
a Chapter 1 scheme(51);
a judicial scheme within the meaning of section 70(1) of PSPJOA 2022;
a local government scheme within the meaning of section 86(1) of PSPJOA 2022;
“remediable benefits” means the benefits payable to or in respect of a member in relation to that member’s remediable service;
“remediable club transfer value”, in relation to a member, means the payment or acceptance by the scheme manager of—
a transfer value payment under Part VI of the 1995 Regulations in accordance with the public sector transfer arrangements (within the meaning given to that term by regulation 2 of those Regulations);
a transfer value payment under Part 2 Chapter 6 of the 2008 Regulations (Transfers) in accordance with the public sector transfer arrangements (within the meaning given to that term by regulation 6 of those Regulations);
a transfer value payment under Part 3 Chapter 6 of the 2008 Regulations (Transfers) under the public sector transfer arrangements (within the meaning given to that term by regulation 137 of those Regulations);
a club transfer value under Part 7 of the 2015 Regulations (Transfers) (within the meaning given to that term by regulation 131 of those Regulations)
so far as the transfer value payment or transfer value relates to the member’s remediable rights;
“remediable rights”, in relation to a member, means the member’s rights to benefits under a reformed public service pension scheme secured by virtue of the member’s remediable service;
“remediable transfer value”, in relation to a member, means the payment or acceptance by the scheme manager of a transfer value or transfer value payment other than—
a legacy scheme remediable cash equivalent, or
a remediable club transfer value,
so far as the transfer value payment or transfer value relates to the member’s remediable rights;
“remediable value” means a remediable club transfer value or a remediable transfer value;
“sending scheme”, in relation to a remediable value, means the scheme which paid, or is to pay, the remediable value.
(2) Where a provision of this Part requires the scheme manager to calculate a transfer value (including a remediable value or a remediable transfer value) in relation to rights secured in the legacy scheme or the 2015 scheme, that value must be calculated in accordance with—
(a)the provisions of the legacy scheme or the 2015 scheme which apply to the calculation of values of that type; and
(b)the guidance and tables provided for the purpose of calculating such values that were, or are, in use on the date used for the original calculation.
Commencement Information
I37Reg. 37 in operation at 1.10.2023, see reg. 1
38.—(1) This regulation applies to a relevant transfer member who has remediable service under the legacy scheme where one of the following has occurred in relation to that member—
(a)an immediate choice election has been accepted by the scheme manager or treated by the scheme manager as having been made in accordance with regulation 9 (election for 2015 scheme benefits: immediate choice members and deceased members); or
(b)a deferred choice election has been accepted by the scheme manager or treated by the scheme manager as having been made in accordance of regulation 12 (Deferred choice election for 2015 scheme benefits: active, deferred and deceased members).
(2) For the purposes of paragraph (1), a member is a relevant transfer member if—
(a)the scheme manager has accepted—
(i)a transfer payment and in respect of that payment—
(aa)the member is credited with a period of pensionable service calculated in accordance with 1995 regulation 62, or
(bb)the member is entitled to an increase in the member’s pensionable earnings in accordance with paragraph 18 of Schedule 2 to the 1995 Regulations(52) (medical and dental practitioners: transfers from other pension arrangements), or
(ii)a transfer value payment and in respect of that payment—
(aa)the member is entitled to an additional period of pensionable service calculated in accordance with paragraphs (1) to (4) of 2008 regulation 103, or
(bb)the member is entitled to count an increase in the member’s pensionable earnings calculated in accordance with paragraphs (1) to (4) of 2008 regulation 230; and
(b)the member’s legacy scheme joining date in relation to the transfer payment or transfer value payment referred to in sub-paragraph (a) falls within the period of that member’s remediable service.
(3) Where this regulation applies and the scheme manager determines that the benefits payable in respect of the member’s remediable service are 2015 scheme benefits, the scheme manager must, after having regard to the advice of the scheme actuary, vary the member’s rights to benefits in respect of the additional period of pensionable service or increase in pensionable earnings referred to in paragraph (2) so that those rights are of an equivalent value to the rights the member would have secured if the transfer payment or transfer value payment (whichever is relevant) had been accepted for the purposes of 2015 regulation 142.
(4) In this regulation, “legacy scheme joining date” means—
(a)the date on which the member joined the 1995 Section for the purposes of paragraph (1) of 1995 regulation 60; or
(b)the date on which the member became eligible to be an active member of the 2008 Section for the purposes of paragraph (1)(c)(i) of 2008 regulation 101 or paragraph (1)(c)(i) or 2008 regulation 228.
Commencement Information
I38Reg. 38 in operation at 1.10.2023, see reg. 1
39.—(1) This regulation applies to a deferred choice member who has remediable service in the legacy scheme that is pensionable service under that scheme by virtue of section 2(1) of PSPJOA 2022, where—
(a)the scheme manager has accepted a transfer value payment in relation to the member that is a non-club transfer (53) for the purposes of 2015 regulation 142;
(b)in respect of that payment, the member is entitled to an increase in the member’s pensionable earnings and has been credited with a period of pensionable service under paragraph (2) of that regulation; and
(c)the member’s 2015 scheme joining date in relation to the transfer value payment referred to in sub-paragraph (a) falls within the period of that member’s remediable service.
(2) Where this regulation applies—
(a)all the remedy member’s rights secured by the transfer value payment mentioned in paragraph (1) are extinguished;
(b)the scheme manager must treat the payment as if it had been accepted for the purposes of—
(i)1995 regulation 62 where, pursuant to section 2(1) of PSPJOA 2022, the remedy member’s remediable service is treated as being pensionable service under the 1995 Section, or
(ii)2008 regulation 103 or 2008 regulation 230 (whichever is relevant) where, pursuant to section 2(1) of PSPJOA 2022, the remedy member’s remediable service is treated as being pensionable service under the 2008 Section; and
(c)in respect of the payment, the member is entitled to count the additional period of pensionable service or the increase in pensionable earnings set out in paragraph (3) or (4) (whichever is relevant).
(3) If the scheme manager treats the transfer value payment as if it had been accepted for the purposes of the 1995 Regulations, in respect of the payment the member is entitled to—
(a)an additional period of pensionable service calculated in accordance with 1995 regulation 62; or
(b)count an increase in the member’s pensionable earnings calculated in accordance with paragraph 18 of Schedule 2 to the 1995 Regulations (medical and dental practitioners: transfers from other pension arrangements).
(4) If the scheme manager treats the transfer value payment as if it had been accepted for the purposes of the 2008 Regulations, in respect of the payment the member is entitled to—
(a)an additional period of pensionable service calculated in accordance with paragraphs (1) to (4) of 2008 regulation 103; or
(b)count an increase in the member’s pensionable earnings calculated in accordance with paragraphs (1) to (4) of 2008 regulation 230.
(5) The scheme manager must send a notice in writing to the remedy member specifying the additional period of pensionable service or the increase in pensionable earnings that the member is entitled to count as set out in paragraph (3) or (4) (whichever is relevant).
(6) The notice must be sent to the remedy member before 1st October 2024 or such later date as the scheme manager determines, after having regard to all the circumstances of the case.
Commencement Information
I39Reg. 39 in operation at 1.10.2023, see reg. 1
40.—(1) This regulation applies to a remedy member where—
(a)the member is entitled to an additional period of pensionable service or an increase in pensionable earnings in the 1995 Section under paragraph (3), or in the 2008 Section under paragraph (4), of regulation 39; and
(b)a deferred choice election has been accepted by the scheme manager or treated as having been made in accordance with 12 (election for 2015 scheme benefits: deferred choice members and deceased members).
(2) Where this regulation applies and the scheme manager determines that the benefits to be paid to or in respect of the remedy member for the member’s remediable service are to be determined in accordance with the 2015 Regulations, the scheme manager must, after having regard to the advice of the scheme actuary, vary the member’s rights to benefits in respect of the additional period of pensionable service or increase in pensionable earnings referred to in paragraph (1) so that those rights are of an equivalent value to the rights the member would have secured if the transfer payment or transfer value payment (whichever is relevant) had been accepted for the purposes of 2015 regulation 142.
Commencement Information
I40Reg. 40 in operation at 1.10.2023, see reg. 1
41.—(1) This regulation applies to a remedy member—
(a)who has pensionable service under the legacy scheme by virtue of section 2(1) of PSPJOA 2022;
(b)who—
(i)is an immediate choice member, or
(ii)is a member who died before 1st October 2023;
(c)in respect of whom—
(i)an immediate choice election may be made or treated by the scheme manager as having been made in accordance with regulation 9;
(ii)the scheme manager has accepted a transfer value payment in relation to the member that is a non-club transfer for the purposes of 2015 regulation 142 and, in respect of that payment, the member is entitled to an increase in the member’s pensionable earnings and has been credited with a period of pensionable service under paragraph (2) of that regulation; and
(iii)the 2015 scheme joining date in relation to the transfer value payment referred to in paragraph (ii) falls within the period of that member’s remediable service.
(2) Where this regulation applies, on the acceptance of an election referred to in paragraph (1)(c)(i) in respect of a member or at the end of the immediate choice election period if no such election is accepted—
(a)all the remedy member’s rights secured by the transfer value payment mentioned in paragraph (1)(c)(ii) are extinguished;
(b)the scheme manager must treat the payment as if it had been accepted for the purposes of—
(i)1995 regulation 62 where, pursuant to section 2(1) of PSPJOA 2022, the remedy member’s remediable service is treated as being pensionable service under the 1995 Section, or
(ii)2008 regulation 103 or 2008 regulation 230 (whichever is relevant) where, pursuant to section 2(1) of PSPJOA 2022, the remedy member’s remediable service is treated as being pensionable service under the 2008 Section;
(c)in respect of the payment, the member is entitled to count the additional period of pensionable service or the increase in pensionable earnings set out in paragraph (3) or (4) (whichever is relevant); and
(d)paragraph (5) applies if the scheme manager determines that the benefits payable in respect of the member’s remediable service are 2015 scheme benefits.
(3) If the scheme manager treats the transfer value payment as if it had been accepted for the purposes of the 1995 Regulations, in respect of the payment the member is entitled to—
(a)an additional period of pensionable service calculated in accordance with 1995 regulation 62; or
(b)count an increase in the member’s pensionable earnings in respect of the payment calculated in accordance with paragraph 18 of Schedule 2 to the 1995 Regulations.
(4) If the scheme manager treats the transfer value payment as if it had been accepted for the purposes of the 2008 Regulations, in respect of the payment the member is entitled to—
(a)an additional period of pensionable service calculated in accordance with paragraphs (1) to (4) of 2008 regulation 103; or
(b)count an increase in the member’s pensionable earnings in respect of the payment calculated in accordance with paragraphs (1) to (4) of 2008 regulation 230.
(5) Where this paragraph applies (see paragraph (2)(d)), the scheme manager must, after having regard to the advice of the scheme actuary, vary the member’s rights to benefits in respect of the additional period of pensionable service or increase in pensionable earnings referred to in paragraph (3) or (4) (whichever is relevant) so that those rights are of an equivalent value to the rights the member would have secured if the transfer payment or transfer value payment (whichever is relevant) had been accepted for the purposes of 2015 regulation 142.
Commencement Information
I41Reg. 41 in operation at 1.10.2023, see reg. 1
42.—(1) This regulation applies to a member who—
(a)is credited with a period of pensionable service (together with the rights attaching to that service) in accordance with regulation 81(2) or (6) of the 1995 Regulations (former members of health service schemes) in respect of a transfer payment made by a health service scheme;
(b)is entitled to count a period of pensionable service in accordance with paragraph (6) of 2008 regulation 103 or entitled to count an increase in pensionable earnings in accordance with paragraph (6) of 2008 regulation 230 in respect of a transfer value payment made by a corresponding 2008 scheme; or
(c)is entitled to count an increase in pensionable earnings in accordance with regulation 143(5) of the 2015 Regulations (calculation of increase to pensionable earnings) in respect of a transfer value statement accepted from a corresponding scheme.
(2) Where this regulation applies and the scheme manager determines that the payment or transfer value statement referred to in paragraph (1) represents any rights in respect of a period of pensionable service that is remediable service under another health service scheme, a corresponding 2008 scheme or a corresponding scheme, the scheme manager must treat that period of pensionable service as a period of pensionable service that is remediable service under the 1995 Section, the 2008 Section or the 2015 scheme (whichever is relevant).
(3) In this regulation—
“corresponding 2008 scheme” means a scheme as so defined in regulation 6(1) and regulation 137(1) of the 2008 Regulations;
“corresponding scheme” means a scheme as so defined in Schedule 13 to the 2015 Regulations 2015;
“health service scheme” means a scheme as so defined in regulation 81(1) of the 1995 Regulations.
Commencement Information
I42Reg. 42 in operation at 1.10.2023, see reg. 1
43. Where a remedy member has transferred any rights in respect of remediable service out of the legacy scheme or the 2015 scheme, the scheme manager must provide a transferred out remediable service statement in accordance with direction 6(2) to (4) of the 2023 Directions (transfers) (and direction 6(4) applies as if the reference to “any provision made by virtue of section 29(1) of PSPJOA 2022” were a reference to regulation 6).
Commencement Information
I43Reg. 43 in operation at 1.10.2023, see reg. 1
44.—(1) This regulation applies in relation to a member (“M”) in respect of whom the scheme manager paid a remediable transfer value before 1st October 2023.
(2) Where this regulation applies, the scheme manager must, after having regard to the advice of the scheme actuary, calculate the transfer value of M’s remediable rights as if they had been secured in—
(a)the 1995 Section or the 2008 Section (whichever is relevant);
(b)the 2015 scheme.
(3) The scheme manager must notify the receiving scheme of the results of the calculations mentioned in paragraph (2).
(4) Where—
(a)the greater of the amounts calculated under paragraph (2) (“x”) is greater than
(b)the amount of the remediable transfer value (“y”),
the scheme manager must take reasonable steps to pay the receiving scheme an amount equal to x – y (“top-up transfer value payment”).
(5) Where the greater of the amounts calculated under paragraph (2) (“x”) is less than the amount of the remediable transfer value (“y”), the scheme manager must waive any overpayment.
(6) A top-up transfer value payment made under paragraph (4) is subject to the same conditions as the remediable transfer value.
(7) Where a receiving scheme, other than a reformed public service scheme, cannot accept the top-up transfer value payment, the scheme manager may—
(a)pay the top-up transfer value payment to another nominated registered pension scheme; or
(b)pay an amount of compensation to M reduced (where relevant) in accordance with direction 6(5) of the 2023 Directions.
(8) Where, if the amount of compensation under paragraph (7)(b) had been paid immediately after the requirement to pay it arose, the payment—
(a)would have been a payment described in regulation 6 of the Registered Pension Schemes (Authorised Payments) Regulations 2009(54) (“the 2009 Regulations”) (payment after relevant accretion) read as if paragraph (1)(a) of that regulation had been omitted, the amount of compensation must be reduced by the amount equal to the income tax that would be chargeable on it as if regulation 3(b) of the 2009 Regulations applied to it;
(b)would not have been a payment so described, the amount of compensation must be reduced by an amount equal to the income tax that would be charged on the amount at M’s marginal tax rate under The Income Tax Acts(55).
(9) In this regulation, a “nominated registered pension scheme” means a pension scheme registered under Chapter 2 of Part 4 of the 2004 Act, that—
(a)is chosen by M;
(b)agrees to accept the top-up transfer value payment; and
(c)meets such other conditions as the scheme manager may require.
Commencement Information
I44Reg. 44 in operation at 1.10.2023, see reg. 1
45.—(1) This regulation applies in relation to a member (“M”) in respect of whom the scheme manager makes a remediable transfer value payment on or after 1st October 2023.
(2) Where this regulation applies. the scheme manager must, after having regard to the advice of the scheme actuary, calculate the transfer value of M’s remediable rights as if they had been secured in—
(a)the 1995 Section or the 2008 Section (whichever is relevant);
(b)the 2015 scheme.
(3) The amount of the remediable transfer value is the greater of the amounts calculated under paragraph (2).
Commencement Information
I45Reg. 45 in operation at 1.10.2023, see reg. 1
46.—(1) This regulation applies in relation to a member (“M”) in respect of whom the scheme manager has used a legacy scheme remediable cash equivalent to acquire rights in the 2015 scheme before 1st October 2023.
(2) Where this regulation applies, the scheme manager must, after having regard to the advice of the scheme actuary, recalculate the cash equivalent of M’s remediable rights as if they had been secured in—
(a)the 1995 Section or the 2008 Section (whichever is relevant);
(b)the 2015 scheme.
(3) Where—
(a)the greater of the amounts calculated under paragraph (2) (“x”) is greater than
(b)the legacy scheme remediable cash equivalent (“y”),
the scheme manager must, after having regard to the advice of the scheme actuary, use an amount equal to x – y to acquire further rights in the 2015 scheme in respect of M on the same terms as applied when M’s legacy scheme remediable cash equivalent was used to acquire rights in the 2015 scheme.
Commencement Information
I46Reg. 46 in operation at 1.10.2023, see reg. 1
47.—(1) This regulation applies in relation to a member (“M”) in respect of whom the scheme manager uses a legacy scheme remediable cash equivalent to acquire rights in the 2015 scheme on or after 1st October 2023.
(2) Where this regulation applies, the scheme manager must, after having regard to the advice of the scheme actuary, calculate the cash equivalent of M’s remediable rights as if they had been secured in—
(a)the 1995 Section or the 2008 Section (whichever is relevant);
(b)the 2015 scheme.
(3) The amount of the legacy scheme remediable cash equivalent used to acquire rights in the 2015 scheme in respect of M is the greater of the amounts calculated under paragraph (2).
Commencement Information
I47Reg. 47 in operation at 1.10.2023, see reg. 1
48.—(1) This regulation applies in relation to each payment of a remediable transfer value accepted the by the scheme manager in respect of a member (“M”).
(2) Where this regulation applies, the scheme manager must, after having regard to the advice of the scheme actuary, determine M’s remediable benefits if the transfer value payment or transfer value, together with any adjustment payment accepted under paragraph (3), is applied in respect of rights in—
(a)the 1995 Section or the 2008 Section (whichever is relevant);
(b)the 2015 scheme.
(3) Where the remediable transfer value payment was accepted by the scheme manager before 1st October 2023 and the sending scheme is a reformed public service pension scheme, the scheme manager may accept an adjustment in the value of a remediable transfer value—
(a)in respect of the remediable rights to which the remediable transfer value payment relates; and
(b)which is made by the sending scheme pursuant to, or to provision made under, PSPJOA 2022.
(4) An adjustment payment accepted under paragraph (3) must be used for the purpose of determining M’s benefits under the legacy scheme or the 2015 scheme on the same terms as the remediable transfer value.
Commencement Information
I48Reg. 48 in operation at 1.10.2023, see reg. 1
49.—(1) This regulation applies in relation to each member (“M”) in respect of whom the scheme manager paid a remediable club transfer value before 1st October 2023.
(2) Where this regulation applies, the scheme manager must calculate the transfer value of M’s remediable rights as if they had been secured in—
(a)the 1995 Section or the 2008 Section (whichever is relevant);
(b)the 2015 scheme.
(3) The scheme manager must provide to the receiving scheme—
(a)the result of the calculations mentioned in paragraph (2); and
(b)such further information as the receiving scheme may require in relation to M’s remediable rights.
(4) Where the receiving scheme is a local government pension scheme (within the meaning of section 86(1) of PSPJOA 2022), and—
(a)the greater of the amounts calculated under paragraph (2) (“x”) is greater than
(b)the amount of the remediable club transfer value (“y”),
the scheme manager must pay the receiving scheme an amount equal to x – y.
(5) A payment made under paragraph (4) is subject to the same conditions as the remediable club transfer value.
Commencement Information
I49Reg. 49 in operation at 1.10.2023, see reg. 1
50.—(1) This regulation applies in relation to a member (“M”) in respect of whom the scheme manager is to make a remediable club transfer value payment on or after 1st October 2023.
(2) Where this regulation applies, the scheme manager must calculate the transfer value of M’s remediable rights as if they had been secured in—
(a)the 1995 Section or the 2008 Section (whichever is relevant);
(b)the 2015 scheme.
(3) The amount of the remediable club transfer value is the greater of the amounts calculated under paragraph (2).
(4) The scheme manager must provide to the receiving scheme—
(a)the result of the calculations mentioned in paragraph (2); and
(b)such further information as the receiving scheme may require in relation to M’s remediable rights.
Commencement Information
I50Reg. 50 in operation at 1.10.2023, see reg. 1
51.—(1) This regulation applies in relation to a member (“M”) in respect of whom the scheme manager accepts a remediable club transfer value payment before 1st October 2023.
(2) Where this regulation applies and the sending scheme is a local government pension scheme (within the meaning of section 86(1) of PSPJOA 2022), the scheme manager may accept an adjustment in the value of a remediable club transfer value—
(a)in respect of the remediable rights to which the remediable club transfer value payment relates; and
(b)which is made by the sending scheme pursuant to, or to provision made under, PSPJOA 2022.
(3) The scheme manager must determine M’s remediable benefits if the transfer value, together with any payment adjustment accepted under paragraph (2), were applied in respect of rights secured in—
(a)the 1995 Section or the 2008 Section (whichever is relevant);
(b)the 2015 scheme.
Commencement Information
I51Reg. 51 in operation at 1.10.2023, see reg. 1
52.—(1) This regulation applies in relation to a member (“M”) in respect of whom the scheme manager has accepted a remediable club transfer value payment on or after 1st October 2023.
(2) Where this regulation applies, the scheme manager must determine M’s remediable benefits as if the remediable club transfer value payments were applied in respect of rights secured in—
(a)the 1995 Section or the 2008 Section (whichever is relevant);
(b)the 2015 scheme.
Commencement Information
I52Reg. 52 in operation at 1.10.2023, see reg. 1
53.—(1) Regulations 54 to 56 apply in relation to a member (“M”) in respect of whom the scheme manager has accepted either or both of the following—
(a)a remediable transfer value payment, together with any adjustment payment accepted under regulation 48(3);
(b)a remediable club transfer value payment, together with any adjustment payment accepted under regulation 51(2).
(2) In regulations 54 to 56—
“relevant Section of the legacy scheme” means—
the 1995 Section if M has pensionable service under that Section;
the 2008 Section if M has pensionable service under that Section;
otherwise, the 2008 Section;
“transferred in remediable rights” means M’s remediable rights in the legacy scheme or the 2015 scheme secured by virtue of a remediable value together with any payment or, as the case may be, adjustment under regulation 48(3) or regulation 51(2).
Commencement Information
I53Reg. 53 in operation at 1.10.2023, see reg. 1
54.—(1) Where this regulation applies (see regulation 53) and the transferred in remediable rights of a member (“M”) would, apart from this regulation, be rights to benefits under the 2015 scheme, the rights—
(a)are not, and are treated as never having been, rights under the 2015 scheme; and
(b)are treated as being, and as always having been, rights under the relevant Section of the legacy scheme.
(2) Paragraph (1) has effect—
(a)for the purposes of determining which Section of the legacy scheme is (or at any time was) required to pay benefits to or in respect of M’s transferred in remediable rights; and
(b)subject to regulation 56, for all other purposes.
Commencement Information
I54Reg. 54 in operation at 1.10.2023, see reg. 1
55.—(1) Where this regulation applies (see regulation 53) and—
(a)a member is a deferred choice member; and
(b)the member’s transferred in remediable rights are treated as rights to benefits under the relevant Section of the legacy scheme by virtue of regulation 54,
the scheme manager must vary the value of those rights so that they are of an equivalent value to rights the member would have secured under the relevant Section of the legacy scheme if the rights had been transferred into that Section.
(2) A variation under paragraph (1) is to be treated as having taken effect on 1st October 2023.
(3) Where this regulation applies and—
(a)a member is an immediate choice member or a remedy member who died before 1st October 2023;
(b)the end of the immediate choice election period has passed in relation to the member and no election has been made (or treated by the scheme manager as having been made) under regulation 9 in relation to the member’s remediable service; and
(c)the member’s transferred in remediable rights are treated as rights to benefits under the relevant Section of the legacy scheme by virtue of regulation 54,
the scheme manager must vary the value of those rights so that they are of an equivalent value to the rights the member would have secured under the relevant Section of the legacy scheme if the rights had been transferred into that Section.
(4) A variation under paragraph (3) is to be treated as having taken effect at the end of the immediate choice election period.
(5) Where this regulation applies and—
(a)the benefits payable to or in respect of the member’s remediable service are 2015 scheme benefits by virtue of an immediate choice election under regulation 9 or a deferred choice election under regulation 12 (including such an election which the scheme manger treats as having been made under either of those regulations); and
(b)the benefits payable in relation to the member’s transferred in remediable rights would otherwise be benefits in the relevant Section of the legacy scheme,
the scheme manager must vary the value of those rights so that they are of an equivalent value to rights the member would have secured under the 2015 scheme if the rights had been transferred into that scheme.
(6) Where the scheme manager is required to vary the value of any rights under this regulation so that they are equivalent to rights that would have been secured in another scheme (“the alternative scheme”), the scheme manager must, after having regard to the advice of the scheme actuary, calculate the value of the varied rights as if the remediable transfer value which originally secured the rights had been paid to the alternative scheme or Section of the scheme in the scheme year the payment was received by the scheme manager.
(7) In paragraph (6), “scheme year” means a period of one year beginning on 1st April and ending with 31st March.
Commencement Information
I55Reg. 55 in operation at 1.10.2023, see reg. 1
56.—(1) Where this regulation applies (see regulation 53), paragraph (2) applies in relation to any benefits (“the paid benefits”) that have at any time been paid to a person (“P”) from the 2015 scheme so far as—
(a)they are calculated by reference to P’s, or any other person’s, transferred in remediable rights; and
(b)they are benefits that, as a result of regulation 54(1)(a), P was not entitled to receive from the 2015 scheme.
(2) The paid benefits are to be treated for all purposes—
(a)as not having been paid to P by the 2015 scheme; but
(b)as having been paid to P instead by the relevant Section of the legacy scheme.
Commencement Information
I56Reg. 56 in operation at 1.10.2023, see reg. 1
57. In this Part—
“2023 Regulations” means The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023(56);
“annual allowance charge” has the same meaning as in section 227(1) of the 2004 Act (annual allowance charge)(57);
“relevant rectification provision” has the same meaning as in regulation 2(1) of the 2023 Regulations.
Commencement Information
I57Reg. 57 in operation at 1.10.2023, see reg. 1
58.—(1) This regulation applies in the circumstances described in paragraph (2) in relation to a remedy member (“M”) who—
(a)has remediable service in the legacy scheme that is pensionable service under that scheme whether or not by virtue of section 2(1) of PSPJOA 2022; and
(b)is an immediate choice member or a remedy member who died before 1st October 2023.
(2) The circumstances are that—
(a)before 1st October 2023, a benefit crystallisation event in accordance with section 216 of the 2004 Act(58) (benefit crystallisation events and amounts crystallised) occurred in connection with M’s entitlement to any benefits under the legacy scheme or the 2015 scheme;
(b)a later benefit crystallisation event (“later BCE”) occurs in relation to M’s entitlement to any benefits under a pension scheme that is not a pension scheme for persons in public service (“private sector scheme”);
(c)a lifetime allowance charge, or any part of such a charge, is charged in connection with the later BCE that is attributable to a relevant rectification provision; and
(d)the scheme administrator of the private sector scheme makes a successful application under section 267 of the 2004 Act (application for discharge of scheme administrator’s liability for lifetime allowance charge) in respect of their liability for the lifetime allowance charge, or part of such a charge.
(3) The scheme administrator is jointly and severally liable in accordance with regulation 36(3) of the 2023 Regulations (public service scheme to be liable where private sector scheme discharged) for the lifetime allowance charge or part of such a charge mentioned in paragraph (2)(d).
(4) M’s present and future benefits must be reduced by an amount that fully reflects the amount of the lifetime allowance charge, or part of such a charge, paid by the scheme administrator and is to be calculated by reference to advice provided by the scheme actuary for that purpose.
(5) In this regulation—
“lifetime allowance charge” has the same meaning as in section 214 of the 2004 Act (lifetime allowance charge);
“persons in public service” means the persons listed in section 1(2) of the Public Service Pensions Act(Northern Ireland) 2014(59).
Commencement Information
I58Reg. 58 in operation at 1.10.2023, see reg. 1
59.—(1) This regulation applies in relation to a remedy member (“M”)—
(a)who is not a deceased member;
(b)who has remediable service under the legacy scheme that is pensionable under that scheme whether or not by virtue of section 2(1) of PSPJOA 2022;
(c)who has an annual allowance charge in one or more of the tax years 2019-20 to 2022-23 attributable to a relevant rectification provision; and
(d)in respect of whom the time limit referred to in section 237BA of the 2004 Act(60) (time limit for notices under section 237B) has ended.
(2) M may give notice in writing to the scheme administrator requesting that the scheme administrator pay the annual allowance charge on behalf of the member.
(3) Upon receipt of the notice mentioned in paragraph (2), the scheme administrator must pay the annual allowance charge arising in that tax year.
(4) M’s present or future benefits in respect of which that charge arises must be adjusted in accordance with section 237E of the 2004 Act(61) (consequential benefit adjustments to be reasonable etc) and must be calculated by reference to advice provided by the scheme actuary for that purpose.
(5) The scheme administrator must provide information to M in relation to the process for making a request under paragraph (2) and the consequences of such a request.
Commencement Information
I59Reg. 59 in operation at 1.10.2023, see reg. 1
60.—(1) Where paragraph (2) applies, the scheme manager may pay an amount by way of compensation under section 23(1) of PSPJOA 2022 and in accordance with direction 8 of the 2023 Directions, or an increase to benefits by way of indirect compensation under regulation 61.
(2) This paragraph applies where—
(a)an application is made in accordance with direction 18(1) and (2) of the 2023 Directions;
(b)the application is accompanied by such information as the scheme manager may by written notice require a person to provide in relation to the compensation which is—
(i)information within the person’s possession, or
(ii)information which the person may reasonably be expected to obtain; and
(c)the scheme manager makes a determination in accordance with direction 18(3) of the 2023 Directions.
(3) The following apply in relation to a determination under direction 18(3) of the 2023 Directions—
(a)direction 18(4) (provision of explanation); and
(b)direction 18(5) and (6) (appeals).
Commencement Information
I60Reg. 60 in operation at 1.10.2023, see reg. 1
61.—(1) This regulation applies where pursuant to an application under regulation 60 the scheme manager determines that a person has incurred a compensatable loss under section 23 of PSPJOA 2022 that is a Part 4 tax loss as defined in subsection (9) of that section (“relevant loss”) and the relevant loss is a reduction of benefit.
(2) The relevant loss must not be paid by way of compensation under section 23 of PSPJOA 2022.
(3) Instead, the amount of benefits payable under the legacy scheme must be increased to reflect the amount of the relevant loss in such manner as is determined by the scheme manager in accordance with direction 10(2) to (4) of the 2023 Directions.
Commencement Information
I61Reg. 61 in operation at 1.10.2023, see reg. 1
62.—(1) This Part applies in respect of relevant amounts (and any interest on them) payable by a person to the legacy scheme or by that scheme to a person under or by virtue of Chapter 1 of Part 1 of PSPJOA 2022.
(2) In this Part, a reference to a direction is a reference to that direction in the 2023 Directions.
Commencement Information
I62Reg. 62 in operation at 1.10.2023, see reg. 1
63.—(1) The scheme manager must calculate interest on any amount described in direction 14 (interest: rates), 15 (interest: periods) or 16 (interest: other) in accordance with the provisions of whichever of those 2023 Directions is relevant to that amount.
(2) Where an amount is described in paragraph (4), (5), (6), (7) or (8), the scheme manager must calculate interest on it in accordance with that paragraph (whichever is relevant).
(3) Direction 14(6) applies where the rate of interest has varied during a period for which interest is to be calculated.
(4) Where amounts are owed under regulation 3, interest must be calculated and applied in accordance with the 2023 Directions as if those amounts were owed under section 16 of PSPJOA 2022 (pension contributions: active and deferred members (immediate correction)).
(5) Where amounts are owed under regulation 4, interest must be calculated and applied in accordance with the 2023 Directions as if those amounts were owed under section 15 of PSPJOA 2022 (pension contributions: pensioner and deceased members).
(6) Where amounts are owed under regulation 5, interest must be calculated and applied in accordance with the 2023 Directions as if those amounts were owed under section 17 of PSPJOA 2022 (pension contributions: active and deferred members (deferred correction)).
(7) Where amounts are owed under regulation 10, 13 or 35, interest must be calculated and applied in accordance with the 2023 Directions as if those amounts were owed under section 14 of PSPJOA 2022 (pension benefits and lump sum benefits: pensioner and deceased members).
(8) Where compensation is owed under regulation 18, that liability is waived by virtue of regulation 18(3) and that waiver subsequently ceases to have effect, interest must be calculated in the form and applied at the rate specified—
(a)in direction 14(5) from the mid-point date described in direction 15(16) to the date 28 days after a remediable service statement is first issued; and
(b)in direction 14(4) from the date 29 days after a remediable service statement is first issued to the date of payment.
Commencement Information
I63Reg. 63 in operation at 1.10.2023, see reg. 1
64.—(1) This regulation applies in respect of any relevant amount payable by the legacy scheme to a person under or by virtue of Chapter 1 of Part 1 of PSPJOA 2022 where the scheme manager must calculate interest on that amount in accordance with regulation 63.
(2) Where this regulation applies, the scheme manager must treat the relevant amount as if—
(a)it is not a qualifying payment for the purposes of regulation 97(B) of the 1995 Regulations(62) (interest on late payment of benefits and refunds of contributions); or
(b)it is not an unpaid amount for the purposes of regulation 132 or regulation 256 of the 2008 Regulations(63) (interest on late payment of benefits and refunds of contributions),
where it would be such a qualifying payment or unpaid amount but for this regulation.
Commencement Information
I64Reg. 64 in operation at 1.10.2023, see reg. 1
65. The scheme manager may net off relevant amounts (and any interest owed on them) which are owed by the legacy scheme to a person or by a person to that scheme (as the case may be) in accordance with direction 19 (process: netting off).
Commencement Information
I65Reg. 65 in operation at 1.10.2023, see reg. 1
66.—(1) This regulation applies where a person (“P”) owes a net liability to the legacy scheme after taking into account regulation 65.
(2) The scheme manager must send a notice in writing to P that the net liability must be paid.
(3) P must pay the amount of the net liability to the scheme manager—
(a)on or before a date determined by the scheme manager as being reasonable after having regard to all the circumstances of the case; or
(b)in accordance with an agreement under paragraph (4).
(4) P and the scheme manager may agree that the net liability is paid in part or in full—
(a)by instalments;
(b)by way of deductions from any benefits (including a lump sum benefit) to which P is entitled under the legacy scheme or the 2015 scheme; or
(c)by a combination of (a) and (b).
(5) But where the net liability includes amounts owed as a consequence of an election under regulation 8(1) (election for retrospective provision to apply to opted-out service) and P is not a pensioner member, the scheme manager may not agree that the net liability is paid in part or in full in accordance with paragraph (4)(b) or (c).
(6) P and the scheme manager may agree to vary an agreement made in accordance with paragraph (4).
(7) Where P does not pay the amount that P is required to pay under paragraph (3), the scheme manager may, after providing notice in writing to P of such a period as the scheme manager considers reasonable in all the circumstances of the case, deduct such sums from benefits payable to P from the legacy scheme or the 2015 scheme as the scheme manager considers reasonable for the purpose of discharging P’s liability.
Commencement Information
I66Reg. 66 in operation at 1.10.2023, see reg. 1
67.—(1) This regulation applies where the legacy scheme owes a net liability to a person (“P”) after taking into account regulation 65.
(2) The scheme manager must pay the amount of the net liability to P as soon as reasonably practicable—
(a)after the scheme manager determines the amount of the net liability; or
(b)where the scheme manager requires P to make an application in accordance with paragraph (3), after receipt of that application.
(3) Before paying the amount of a net liability owed to P, the scheme manager may by notice in writing require P to make an application which is—
(a)in a form and manner determined by the scheme manager;
(b)accompanied by such information as the scheme manager may require—
(i)which is within P’s possession, or
(ii)which P may reasonably be expected to obtain; and
(c)received by the scheme manager—
(i)before the end of the period of six months beginning with the day after the day on which the scheme manager sends the notice, or
(ii)by such later time as the scheme manager considers reasonable in all the circumstances of the case.
Commencement Information
I67Reg. 67 in operation at 1.10.2023, see reg. 1
68.—(1) The scheme manager may reduce or waive an amount owed by a person to the legacy scheme under these Regulations.
(2) When, under paragraph (1), reducing or waiving an amount owed, the scheme manager must—
(a)have regard to the particular circumstances of the person;
(b)apply a presumption in favour of recovering the amount owed by the person unless it is uneconomic to recover it; and
(c)have regard to whether, instead of or in addition to reducing or waiving the liability, it is appropriate in the reasonable opinion of the scheme manager, to exercise any powers exercisable by virtue of regulation 66.
(3) In paragraph (2)(a), the particular circumstances that may be relevant include those set out in direction 4(3).
Commencement Information
I68Reg. 68 in operation at 1.10.2023, see reg. 1
69.—(1) This regulation applies to a remedy member (“M”) who has made an election under regulation 39 of the 2015 Transitional Regulations (Option for 1995 Section members to convert to 2008 Section membership).
(2) M may revoke the election referred to in paragraph (1) with the effect that M’s pensionable service for the purposes of the 1995 Section is treated as if it were never such service for the purposes of the 2008 Section.
(3) Where M may make an election under regulation 9 (election for 2015 scheme benefits: immediate choice members and deceased members)—
(a)the scheme manager must send a notice in writing to M of M’s right under paragraph (2) on or before the relevant date referred to in regulation 6(2);
(b)M must, if M decides to exercise that right, give the scheme manager notice in writing of that decision—
(i)within three months beginning with the day on which the scheme manager issued the notice referred to in sub-paragraph (a), or
(ii)by such later time as the scheme manager considers reasonable in all the circumstances of the case.
(4) Where M may make an election under regulation 12 (election for 2015 scheme benefits: deferred choice members and deceased members)—
(a)the scheme manager must send a notice in writing to M of M’s right under paragraph (2) before 1st April 2024;
(b)M must, if M decides to exercise that right, give the scheme manager notice in writing of that decision—
(i)within three months beginning with the day after the day on which the scheme manager issued the notice referred to in sub-paragraph (a); or
(ii)by such later time as the scheme manager considers reasonable in all the circumstances of the case.
Commencement Information
I69Reg. 69 in operation at 1.10.2023, see reg. 1
70.—(1) This regulation applies in relation to a relevant member (“M”) who has remediable service that is pensionable service under the legacy scheme whether or not by virtue of section 2(1) of PSPJOA 2022 (“M’s remediable service”).
(2) Where this regulation applies and the scheme manager accepts an immediate choice election made in accordance with regulation 9 or a deferred choice election made in accordance with regulation 12 and, as a result of that election, the additional contribution due from the employing authority increases, the scheme manager must waive that increase.
(3) In paragraph (2), the additional contribution due from the employing authority is the amount the scheme manager determines is required to meet the cost of providing the pension in the 1995 Section or 2008 Section (whichever is relevant).
(4) In this regulation, “relevant member” means a member whose employment has been or is terminated by M’s employing authority in accordance with—
(a)regulation 14A of the 1995 Regulations(64) (early retirement pension (termination of employment by employing authority));
(b)or regulation 55 of the 2008 Regulations(65) (early retirement on termination of employment by employing authority).
Commencement Information
I70Reg. 70 in operation at 1.10.2023, see reg. 1
71.—(1) This regulation applies in relation to a relevant remedy member (“M”) where M’s employing authority has made or makes a contribution to the scheme manager in accordance with—
(a)regulation 11 of the 1995 Regulations(66) (Contributions by employing authorities);
(b)regulation 32 of the 2008 Regulations(67) (Contributions by employing authorities: members becoming entitled to pensions under regulation 55); or
(c)regulation 34 of the 2015 Regulations (Employing authority contributions: redundancy).
(2) Paragraphs (3) and (4) apply if the cost of any benefits on termination in respect of M increase as a result of—
(a)the scheme manager accepting—
(i)an immediate choice election made by or in respect of M in accordance with regulation 9, or
(ii)a deferred choice election made by or in respect of M in accordance with regulation 12; or
(b)an election referred to in sub-paragraph (a) not being made by or in respect of M before the end of the immediate choice election period or the end of the deferred choice election period (whichever election period applies in respect of M).
(3) M may pay all or part of the additional contribution as the scheme manager, after having regard to the advice of the scheme actuary, determines will be sufficient to meet the increased cost of the benefits insofar as that cost—
(a)is not met by the contribution referred to in paragraph (1); and
(b)exceeds the cost in respect of which M was entitled to make an additional contribution on becoming entitled to any benefits on termination.
(4) If M elects not to pay any additional contribution in accordance with paragraph (3), the scheme manager must reduce the amount of pension by the amount which the revised cost exceeds the original payment.
(5) Subject to paragraph (6), if the member is not entitled to make an additional contribution to meet the increase in costs referred to in paragraph (2) and that increase is to be met by M’s employing authority in accordance with the terms and conditions relevant to M’s employment, the scheme manager must waive the element of the further contribution due from the employing authority that relates to the increase.
(6) Where M has received a relevant employing authority payment and that payment must be reduced as a consequence of the increase in costs referred to in paragraph (5), the amount that must be waived under that paragraph must also be reduced by the same amount.
(7) Paragraph (8) applies if the cost of any benefits on termination in respect of M decrease as a result of—
(a)the scheme manager accepting—
(i)an immediate choice election made by or in respect of M in accordance with regulation 9, or
(ii)a deferred choice election made by or in respect of M in accordance with regulation 12; or
(b)an election referred to in sub-paragraph (a) not being made by or in respect of M before the end of the immediate choice election period or the end of the deferred choice election period (whichever election period applies in respect of M).
(8) The scheme manager must send a notice in writing to M or the designated person of the amount by which the cost of any benefits on termination in respect of M have decreased.
(9) In this regulation—
“benefits on termination” means benefits under—
regulations 14A Early retirement pension (termination of employment by employing authority), 17 (lump sum on retirement) and 17A (general option to exchange part of pension for lump sum) of the 1995 Regulations(68);
regulation 58 (general option to exchange part of pension for lump sum) of the 2008 Regulations(69); or
regulations 76 (conversion of part of pension into lump sum) and 81 (premature retirement on grounds of redundancy) of the 2015 Regulations.
“relevant remedy member” means a member who, in respect of the termination of M’s employment by M’s employing authority, is entitled to the payment of any benefits on termination;
“relevant employing authority payment” means a payment made to M by M’s employing authority in respect of the cessation of M’s employment referred to in (whichever is relevant)—
regulation 14A (5)(a) of the 1995 Regulations;
regulation 55 (6)(a) of the 2008 Regulations; or
paragraph 7(2)(a) of Schedule 11 to the 2015 Regulations.
Commencement Information
I71Reg. 71 in operation at 1.10.2023, see reg. 1
72.—(1) This regulation applies to an immediate choice member (“M”) who—
(a)is entitled to a pension under—
(i)regulation 49 or 180 of the 2008 Regulations(70) (Partial retirement (members aged at least 55)); or
(ii)regulation 83 of the 2015 Regulations (Election for partial retirement (members over normal minimum pension age)), and
(b)either—
(i)has remediable service in the 2008 Section that is pensionable service under that Section by virtue of section 2(1) of PSPJOA 2022 and does not make an immediate choice election under regulation 9 in respect of that service, or
(ii)has remediable service in the 2008 Section that is pensionable service under that Section other than by virtue of section 2(1) of PSPJOA 2022 and makes an immediate choice election under regulation 9 in respect of that service.
(2) M may elect to adjust the specified percentage of M’s pension (excluding any additional pension) in respect of which M has claimed immediate payment by an amount determined by the scheme manager as being necessary to maintain the amount of M’s annual partial retirement pension in payment at—
(a)the end of the immediate choice election period where paragraph (1)(b)(i) applies to M; and
(b)the date the member makes an immediate choice election under regulation 9 where paragraph (1)(b)(ii) applies to M.
(3) Where this regulation applies—
(a)the scheme manager must send a notice in writing to M of M’s right under paragraph (2) on or before the relevant date referred to in regulation 6(2);
(b)M must, if M decides to exercise that right, give the scheme manager notice in writing of that decision—
(i)within three months beginning with the day after the day on which the scheme manager sends the notice referred to in sub-paragraph (a), or
(ii)by such later time as the scheme manager considers reasonable in all the circumstances of the case.
(4) In this regulation, “specified percentage” in relation to M’s pension has the meaning given in regulation 49(4)(a) of the 2008 Regulations, 180(3)(a) of the 2008 Regulations or regulation 83(3)(a) of the 2015 Regulations (whichever is relevant).
Commencement Information
I72Reg. 72 in operation at 1.10.2023, see reg. 1
73.—(1) This regulation applies to a deferred choice member (“M”) who, at the operative time, is entitled to a pension under—
[F1(za)regulation 16A of the 1995 Regulations (partial retirement pension);]
(a)regulation 49 or 180 of the 2008 Regulations (partial retirement (members aged at least 55)); or
(b)regulation 83 of the 2015 Regulations (election for partial retirement (members over normal minimum pension age)).
(2) M may make an election to substitute the specified percentage of M’s pension (excluding any additional pension) in respect of which M has claimed immediate payment with a different specified percentage (“a substitute percentage election”).
(3) The scheme manager must send a notice in writing to M of M’s right to make a substitute percentage election under paragraph (2) on or before the relevant date referred to in regulation 6(2).
(4) A substitute percentage election must—
(a)be made by M by notice in writing;
(b)be received by the scheme manager—
(i)within a period of three months beginning with the day after the scheme manager sends the notice referred to in paragraph (3), or
(ii)by such later time as the scheme manager considers reasonable in all the circumstances of the case;
(c)contain such information as the scheme manager requires;
(d)take effect from the day on which the member became entitled to the pension referred to in paragraph (1) (whichever is relevant); and
(e)be disregarded for the purposes of determining whether the member may make a further election for partial retirement under the regulation referred to in paragraph (1) (whichever is relevant).
(5) In this regulation—
“operative time” means if a deferred choice election by virtue of regulation 12 is made in relation to M’s remediable service, the time when the election is made; otherwise, the end of the deferred choice election period in relation to M;
“specified percentage” in relation to M’s pension has the meaning given in [F2regulation 16A(4)(a) of the 1995 Regulations,] regulation 49(4)(a) of the 2008 Regulations, regulation 180(3)(a) of the 2008 Regulations or regulation 83(3)(a) of the 2015 Regulations (whichever is relevant).
Textual Amendments
F1Reg. 73(1)(za) inserted (1.4.2024) by The Health and Social Care Pension Schemes (Partial Retirement etc.) Regulations (Northern Ireland) 2024 (S.R. 2024/50), regs. 1, 43(1)
F2Words in reg. 73(5) inserted (1.4.2024) by The Health and Social Care Pension Schemes (Partial Retirement etc.) Regulations (Northern Ireland) 2024 (S.R. 2024/50), regs. 1, 43(2)
Commencement Information
I73Reg. 73 in operation at 1.10.2023, see reg. 1
74.—(1) This regulation applies to a remedy member (“M”)—
(a)who ceased to be employed in HSC employment during the period of M’s remediable service; and
(b)whose application for an ill-health pension in relation to that service (“M’s application”) has been determined by the scheme manager.
(2) Where this regulation applies, the scheme manager must reconsider M’s application together with any supporting medical evidence (where relevant) to determine whether M would have met the ill-health retirement criteria in M’s alternative scheme or section when the application was initially determined.
(3) Where M or a designated person on M’s behalf has the right to make an immediate choice election under regulation 9—
(a)the scheme manager must send a notice in writing to M or the designated person of the outcome of the scheme manager’s determination under paragraph (2) before the immediate choice election period commences in respect of M; and
(b)if M or the designated person on M’s behalf elects to take an ill-health pension as a result of the scheme manager’s determination under paragraph (2), any rights for M to make that election must be deemed to have been fulfilled.
(4) Where M or a designated person on M’s behalf has the right to make a deferred choice election under regulation 12—
(a)the scheme manager must send a notice in writing to M or the designated person of the outcome of the scheme manager’s determination under paragraph (2) as soon as reasonably practicable after 1st October 2023; and
(b)if M or the designated person on M’s behalf elects to take an ill-health pension as a result of the scheme manager’s determination under paragraph (2), any rights for M to make that election must be deemed to have been fulfilled.
(5) The provisions of Chapter 1 of Part 1 of PSPJOA 2022 and Part 3 of these Regulations about the timing and effect of an immediate choice election by virtue of section 6, and of a deferred choice election by virtue of section 10, of that Act apply subject to this regulation.
(6) In this regulation—
“ill-health pension” means a pension under—
regulation 13A of the 1995 Regulations(71) (Ill health pension on early retirement);
regulation 49(3) of the 1995 Regulations(72) (Preserved pension: entitlement to pension and retirement lump sum before age 60);
regulation 52 or regulation 182 of the 2008 Regulations(73) (Early retirement on ill-health: active members and non-contributing members);
regulation 54 or regulation 184 of the 2008 Regulations(74) (Early retirement on ill-health (deferred members);
regulation 89 of the 2015 Regulations (Entitlement to ill-health pension); or
regulation 93 of the 2015 Regulations (Early retirement on ill-health (deferred members));
“M’s alternative scheme or section” means—
where M’s eligibility for an ill-health pension was assessed under the 1995 Section or the 2008 Section, the 2015 scheme;
where M’s eligibility for an ill-health pension was assessed under the 2015 scheme, the 1995 Section or the 2008 Section (whichever is relevant);
“HSC employment” has the meaning given in Schedule 13 to the 2015 Regulations.
Commencement Information
I74Reg. 74 in operation at 1.10.2023, see reg. 1
75.—(1) This regulation applies where—
(a)a remedy member (“M”) submits an application for an ill-health pension on or after 1st October 2023; and
(b)the scheme manager is satisfied that it is more likely than not that, but for a relevant breach of a non-discrimination rule(75), M would, during the period of M’s remediable service, have made the decision to apply for an ill-health pension.
(2) The scheme manager may treat the application—
(a)in accordance with regulation 27 of the 2015 Transitional Regulations(76) (ill-health benefits: continuity of existing applications); and
(b)as if the application had been submitted before 1st April 2022.
(3) In this regulation—
“ill-health pension” means a pension under—
regulation 13A of the 1995 Regulations (Ill health pension on early retirement);
regulation 52 or regulation 182 of the 2008 Regulations (early retirement on ill-health: active members and non-contributing members); or
regulation 89 of the 2015 Regulations (entitlement to ill-health pension).
Commencement Information
I75Reg. 75 in operation at 1.10.2023, see reg. 1
76. The Schedule makes amendments to the 1995 Regulations, the 2008 Regulations and the 2015 Transitional Regulations.
Commencement Information
I76Reg. 76 in operation at 1.10.2023, see reg. 1
Sealed with the Official Seal of the Department of Health on 7th September 2023
(L.S.)
Laverne Montgomery
A senior officer of the Department of Health
The Department of Finance consents to the foregoing Regulations.
Sealed with the Official Seal of the Department of Finance on 7th September 2023
(L.S.)
Patrick Neeson
A senior officer of the Department of Finance
Regulation 76
1. In the 1995 Regulations, in regulation 8 (restriction on further participation in this Section of the scheme)(77), after paragraph (A2), insert—
“(A3) Nothing in paragraphs (4) to (18) of this regulation prevents a member’s remediable service within the meaning of section 1 of the Public Service Pensions and Judicial Offices Act 2022 being treated as pensionable service under this Section of the scheme in accordance with section 2 of that Act (remediable service treated as pensionable under Chapter 1 legacy schemes).”.
Commencement Information
I77Sch. para. 1 in operation at 1.10.2023, see reg. 1
2.—(1) The 2008 Regulations are amended as follows.
(2) In regulation 22, (Restrictions on eligibility: general)(78), after paragraph (A2), insert—
“(A3) Nothing in paragraphs (1A) and (1C) to (1L) prevents a member’s remediable service within the meaning of section 1 of the Public Service Pensions and Judicial Offices Act 2022 being treated as pensionable service under this Section of the Scheme in accordance with section 2 of that Act (Remediable service treated as pensionable under Chapter 1 legacy schemes).”.
(3) In regulation 154 (restrictions on eligibility: general)(79), after paragraph (A2), insert—
“(A3) Nothing in paragraphs (1A) and (1C) to (1L) of this regulation prevents a member’s remediable service within the meaning of section 1 of the Public Service Pensions and Judicial Offices Act 2022 being treated as pensionable service under this Section of the Scheme in accordance with section 2 of that Act (remediable service treated as pensionable under Chapter 1 legacy schemes).”.
Commencement Information
I78Sch. para. 2 in operation at 1.10.2023, see reg. 1
3.—(1) Regulation 27 of the 2015 Transitional Regulations (ill-health benefits: continuity of existing applications) is amended as follows.
(2) In paragraph (1)—
(a)in the words before sub-paragraph (a), after “This regulation” insert “, except paragraph (1A) and paragraph (2) to the extent that it relates to paragraph (1A),”;
(b)in sub-paragraph (a), in the words before paragraph (i), for “1st April 2022 (“the transition date”)—” substitute “the transition date—”.
(3) After paragraph (1), insert—
“(1A) This regulation, except paragraph (1) and paragraph (2) to the extent that it relates to paragraph (1), applies during the application period to a member—
(a)who has remediable service in the legacy scheme up to and including 31st March 2022—
(i)that is pensionable service under that scheme by virtue of section 2(1) of PSPJOA 2022;
(ii)in respect of which an immediate choice election by virtue of regulation 9 of the Health and Social Care Pension Schemes (Remediable Service) Regulations (Northern Ireland) 2023 (election for 2015 scheme benefits: immediate choice members and deceased members) has not been made;
(b)who on the transition date—
(i)was prevented from contributing to or accruing further pensionable service in the 1995 Section or being an active member of the 2008 Section; and
(ii)was eligible to be an active member of the new scheme;
(c)who submitted Form AW33E (or such other form as the Department accepted) together with supporting medical evidence (if not included in the form) for the purposes of 2015 regulation 89 before the transition date;
(d)whose Form AW33E (or such other form as the Department accepted) and supporting medical evidence (“the member’s application for ill-health pension”) was received by the Department before the transition date; and
(e)whose ill-health pension had not become payable under the new scheme before the transition date.”.
(4) In paragraph (2), in the words before sub-paragraph (a), for “paragraph (1)” substitute “paragraphs (1) and (1A)”.
(5) In paragraph (21)—
(a)in the definition of “the member’s application for ill-health pension” at the end, insert “or (1A)(d) (whichever is relevant)”;
(b)at the end of the definition of “the pension comparison calculation”, for the full stop substitute a semicolon;
(c)after that definition, insert ““the transition date” means 1st April 2022.”.
Commencement Information
I79Sch. para. 3 in operation at 1.10.2023, see reg. 1
(This note is not part of the Regulations)
The Public Service Pensions Act (Northern Ireland) 2014 (“the 2014 Act”) makes provision and confers powers to make further provision (in the form of “scheme regulations” as defined in chapter 2 of the 2014 Act), about the establishment of public service pension schemes. There are two Health and Social Care Pension Schemes: a scheme divided into two sections known as the 1995 Section, established by the Health and Social Services (Superannuation) Regulations (Northern Ireland) 1995(S.R. 1995 No. 95) (“the 1995 Regulations”), and the 2008 Section, established by the Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (S.R. 2008 No. 256) (“the 2008 Regulations) (together “the legacy scheme”), and the scheme established by the Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015 (S.R. 2015 No. 120) (“the 2015 scheme”). The Health and Social Care Pension Scheme (Transitional and Consequential Provisions) Regulations (Northern Ireland) (S.R. No. 122) (“the 2015 Transitional Regulations”) provided for the treatment and payment of legacy scheme benefits to certain members of the 2015 scheme. Transitional protection of this kind provided when reformed public service pensions were introduced in 2015 was found to discriminate against public service pension scheme members on the basis of age.
The Public Service Pensions and Judicial Offices Act 2022 (c. 7) (“PSPJOA 2022”), at Chapter 1, makes provision and confers powers for scheme regulations under PSPA 2013 to make further provision in relation to specified service (“remediable service” as defined in section 1 of PSPJOA 2022) of members who benefited from transitional protection and of members who did not so benefit only by reason of their age. Section 27 of PSPJOA 2022 requires certain powers to make scheme regulations to be exercised in accordance with Department of Finance directions.
These Regulations are scheme regulations under PSPA 2014 and are made in accordance with PSPJOA 2022 in relation to a member’s remediable service in the legacy scheme and the 2015 scheme. They are, to the extent required by section 27 of PSPJOA 2022, made in accordance with Department of Finance directions under that section (in the form of the Public Service Pensions (Exercise of Powers, Compensation and Information) Directions (Northern Ireland) 2023 (the “2023 Directions”)).
Part 2 makes provision in relation to medical practitioners and non-GP providers and the provision of remediable service statements. Regulations 3 to 5 provide for the refund or recovery of any overpayment or underpayment of contributions in relation to such members. Regulations 3 and 5 also provide in relation to such members who are active or deferred members the option of waiving a return of contributions until their election to receive 2015 scheme benefits (“deferred choice election”) has been made under regulation 12. Regulation 6 requires the scheme manager to provide a remediable service statement to each remedy member or designated person (see explanation in regulation 7) who has not made an election to receive 2015 scheme benefits.
Part 3 makes provision about the principal decisions that may be made in relation to a member’s remediable service. Regulation 7 provides for the person, referred to as the designated person, who may make an election in relation to the remediable service of a deceased or incapable member. Regulation 8 provides for when and how an election may be made for service in respect of which a member opted out of the legacy scheme or the 2015 scheme during the remedy period to be reinstated and treated as remediable service. Regulation 9 provides for when and how an election may be made, or deemed to have been made, for service in respect of a pensioner or a deceased or incapable member to be treated as pensionable service under the 2015 scheme and regulation 10 provides for the benefits that must be corrected after an immediate choice election has been made. Regulation 11 provides for the protection of the pension of a child beneficiary not living in the same household as an adult survivor of a remedy member. Regulation 12 provides for when and how an election may be made, or deemed to have been made, for service in respect of an active or deferred member or a deceased or incapable member as if it were pensionable service under the 2015 scheme (a “deferred choice election”) and regulation 13 provides for the adjustment of a resulting underpayment or overpayment of benefits.
Part 4 makes provision about additional pension and early retirement reduction buy-out contributions. Regulation 15 makes provision for the treatment of additional pension payable in respect of a remedy member who was not fully protected when their pensionable service was moved to the 2015 scheme and whose pension account was credited with additional pension or who paid contributions in respect of an additional pension election. Regulation 16 makes provision in respect of contributions so treated and paid after 31 March 2022. Regulation 17 provides for the treatment of a corresponding option exercised in accordance with regulation 15 on the making of a deferred choice election. Regulation 18 makes provision for the treatment of buy-out contributions in the remedy period where a deferred choice election may be made by or in respect of a member. Regulation 19 makes provision for the treatment of such a member’s legacy scheme additional contributions where a deferred choice election is made, or treated as having been made, in respect of their remediable service. Regulation 20 makes provision for the treatment of additional pension in respect of pensioners and deceased members of the legacy scheme. Regulation 21 makes provision for the treatment of additional pension in respect of pensioners and deceased members of the 2015 scheme, or deceased, on 30th September 2023. Regulation 22 makes provision for the treatment of buy-out contributions in the remedy period where the member was a pensioner or deceased member of the 2015 scheme. Regulation 23 provides for when and how a remedy member may enter into an arrangement to pay voluntary contributions for additional pension under the legacy scheme. Regulation 24 provides for when and how a remedy member may revoke their cancellation of their arrangement to pay for additional years or of their option to purchase additional pension.
Part 5 makes provision about cases in which the pension rights secured by virtue of a member’s remediable service have been shared under a pension sharing order or are at issue in proceedings relating to the member’s divorce or legal dissolution of a civil partnership. Regulations in this Part make provision about a member’s pension debit or a former spouse or civil partner’s pension credit where they are subject to a pension debit or a pension credit under article 26 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999 No.3147 (NI 11).) on or after 1st April 2015, to reflect a retrospective change in the entitlement relating to the member’s remediable service shareable rights. They provide, in particular, for the calculation or, where appropriate, recalculation of a valuation of pension benefits under regulation 3 of the Pensions on Divorce etc. (Provision of Information) Regulations (Northern Ireland) 2000 (S.R. 2000 No. 142), in relation to the member’s remediable service shareable rights.
Part 6 makes provision about pension rights transferred into and out of the Health and Social Care Service Pension Schemes during the period of a member’s remediable service. Regulations 37 to 48 make provision about transfers in and out of the legacy scheme or the 2015 scheme, including (in regulation 42) transfers between UK Health Service schemes, on a cash equivalent basis. These regulations make provision about the calculation (and, where appropriate, the recalculation) of the value of a transfer payment (in relation to the 1995 Section) or of a transfer value payment (in relation to the 2008 Section) and the making and accepting of payments in relation to the transfer value of rights secured by virtue of remediable service. Regulations 49 to 52 make similar provision in relation to transfers in and out of the legacy scheme or the 2015 scheme on the terms of the Public Sector Transfer Club. Regulation 43 requires the scheme manager to provide a remediable service statement in accordance with specified provisions in direction 6 of the 2023 Directions to a person who has transferred out rights in respect of remediable service. Regulation 54 provides that the transfer of any rights secured by virtue of remediable service into the 2015 scheme are to be treated as having been transferred into the relevant Section of the legacy scheme. Regulation 55 provides for the variation of the value of transferred in remediable rights so that they are of an equivalent value to the value the member would have secured if they had originally transferred to that Section of the legacy scheme. Regulation 56 makes provision for any pension benefits paid in respect of a member’s transferred in remediable rights to be treated as being paid and always having been paid from the relevant Section of the legacy scheme.
Part 7 makes provision about certain lifetime allowance and annual allowance charges where there is a relevant rectification provision in accordance with, and as defined in, regulation 2 of The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113) (“the 2023 Tax Regulations”). Regulation 58 requires the scheme manager to pay a lifetime allowance charge, attributable to a relevant rectification provision, where a scheme manager of a private sector scheme makes a successful application under section 267 of Finance Act 2004 (c.12) (“FA 2004”), and the scheme manager becomes liable, jointly and severally with the member, in accordance with regulation 36 of the 2023 Tax Regulations. Regulation 59 requires the scheme manager to accept a scheme pays notice in accordance with specified provisions in direction 7 of the 2023 Directions where a member is unable to give an effective notice to the scheme administrator under section 237B(3) of FA 2004 in relation to a relevant tax year because the time limit in section 237BA of FA 2004 has passed.
Part 8 makes provision permitting the scheme manager to pay amounts to members or the personal representatives of deceased members as compensation for compensatable losses that meet one of the conditions set out in section 23 of PSPJOA 2022. Regulation 60 requires that this compensation be paid in accordance with direction 8 of the 2023 Directions and sets out the process for applying for compensation. Regulation 61 makes provision for the payment of indirect compensation where a member has incurred a tax loss as defined in section 23(9) of PSPJOA 2022 which resulted in a reduction of that member’s benefits.
Part 9 makes provision about the application of interest to amounts owed to or from a member and the process for the payment of amounts owed by a scheme to a member or vice versa as a consequence of the remedy. Regulation 63 provides for the calculation of interest in accordance with the 2023 Directions. Regulation 64 makes provision to ensure that where interest applies to a payment associated with the remedy the other legacy scheme regulations specified that also provide for the payment of interest on late benefits payments do not also apply. Regulation 65 provides for the netting off of overpayments and underpayments created by the remedy and of any interest owed on them in accordance with direction 19 of the 2023 Directions. Regulations 66 and 67 set out, respectively, the payment processes where a person owes a net amount to the legacy scheme and vice versa.
Part 10 permits, and sets out the process for, legacy scheme members who had service under the 1995 Section and who elected to move their previous accrual in that Section to the 2008 Section before they joined the 2015 scheme to revoke that election with the effect that the member’s pensionable service under the 1995 Regulations is treated as if it were never such service under the 2008 Regulations.
Part 11 makes provision in respect of certain retirement categories supplementing or varying the effect the remedy would otherwise have in relation to benefits already in payment including those paid on the grounds of premature retirement in the interests of efficiency (regulation 70), redundancy (regulation 71), partial retirement (regulations 72 and 73) and ill-health (regulations 74 and 75).
Part 12 and the Schedule provide for consequential amendments to the 1995 Regulations, the 2008 Regulations and the 2015 Transitional Regulations. The effect of the amendments to the 1995 Regulations and the 2008 Regulations in, respectively, paragraphs 1 and 2 of the Schedule is to make it clear that nothing in earlier amendments to those Regulations, as specified, prevents a member’s remediable service between 1st April 2015 and 31st March 2022 being treated as pensionable service under the member’s Section of the legacy scheme under PSPJOA 2022. Paragraph 3 of the Schedule amends regulation 27 of the 2015 Transitional Regulations to extend its scope so that it also applies to members who applied for ill-health retirement under the 2015 Regulations during their remediable service and whose application was accepted or rejected after the end of their remediable service on 31st March 2022.
A full impact assessment has not been completed for these Regulations. An Explanatory Memorandum has been published alongside these Regulations.
Section 21 has been amended by section 94(16) of PSPJOA 2022.
The Public Service Pensions (Exercise of Powers, Compensation and Information) Directions (Northern Ireland) 2023 which came into operation on 9th February 2023.
S.R. 1995 No.95 as amended by S.R. 1997 Nos.217 and 390; S.R. 1998 No.299; S.R. 1999 Nos.293 and 294; S.R. 2001 No.367; S.R. 2002 No.69; S.R. 2004 Nos.103 and 104; S.R. 2005 Nos.155, 533, 534 and 565; S.R. 2006 Nos.159 and 410; S.R. 2008 Nos.96, 130 and 163; S.R. 2009 Nos.65 and 188; S.R. 2010 Nos.22, 286 and 420; S.R. 2011 No.256; S.R. 2012 Nos.42 and 78; S.R. 2013 Nos.40, 73, 247 and 259; S.R. 2014 Nos.59 and 225; S.R. 2015 Nos.56, 121 and 122; S.R. 2016 No.384; S.R. 2019 No.62; S.R. 2022 Nos 153, 156, 196, 244 and 245 and S.R. 2023 No.33.
S.R. 2008 No.256 as amended by S.R. 2009 Nos.65 and 188; S.R. 2010 Nos.22, 286 and 420; S.R. 2011 No.256; S.R. 2012 Nos.42 and 78; S.R. 2013 Nos.40, 73, 247 and 259; S.R. 2014 Nos.59 and 225; S.R. 2015 Nos.56, 121 and 122; S.R. 2016 No.384; S.R. 2019 No.62; S.R. 2022 Nos 153,196, 244 and 245 and S.R. 2023 No.33.
S.R. 2015 No.120 as amended by S.R. 2016 No.384; S.R 2019 No.62; S.R 2022 Nos.153, 156, 196, 244 and 245 and S.R.2023 No.33.
Regulation 37 was amended by S.R 2022 Nos. 196 and 244 and S.R. 2023 No.33.
S.R. 2015 No. 122 as amended by S.R.2022 Nos. 156 and 196
Paragraph 10 was substituted by S.R. 2005 No. 565 and subsequently amended by S.R. 2006 No.159, S.R. 2008 No.163, S.R. 2009 Nos.65 and 188, S.R. 2010 Nos.22, 286, and 420, S.R. 2012 Nos.42 and 78, S.R. 2013 Nos.73, 247, and 259, S.R. 2014 Nos.59 and 225, 2015 Nos.56 and 121, S.R. 2019 No. 62, S.R. 2022 No.196.
Regulation 150 was amended by S.R. 2023/33.
For the meaning of “remediable service”, see section 1 of PSPJOA 2022.
This Authority was established by Health and Social Care (Reform) Act Northern Ireland 2009.
2001 c. 9. (Section 4(1) has been amended by section 406(1) of, and paragraph 170 of Schedule 17 to, the Communications Act 2003 (c. 21).
For the meaning of “remediable service” mentioned in section 29(4) and (8)(a) and (b), see section 1 of that Act.
For the meaning of “the relevant date”, see section 29(10) of PSPJOA 2022.
Regulations 32-38 were amended by S.R. 1999 No. 213, 2005 No. 533, 2006 No. 410, 2008 No. 163, 2009 No. 65 & 188, 2010 No. 22 & 286, 2013 No. 259 and 2022 No. 196.
Chapter 5 of Part 2 was amended by S.R. 2009 No. 65 & 188, 2010 No. 22 & 286, 2012 No. 42, 2013 No. 259 and 2022 No. 196.
Chapter 2 of Part 6 of the 2015 Regulations was amended by S.R. 2022 No. 196.
For the meaning of “opted-out service”, see section 36 of PSPJOA 2022.
See section 25(8) of PSPJOA 2022 for the meaning of “non-discrimination rule” and section 25(9) for the circumstances in which breach of a non-discrimination rule is “relevant”.
For the meaning of “pensioner member”, see section 109(3) of PSPJOA 2022.
Regulations 73A, 73C and 73D of the 1995 Regulations were inserted by S.R. 2008 No.163
Regulations 34, 36 and 37 and regulations 165, 167 and 168 of the 2008 Regulations were amended by S.R. 2010 No.22.
Regulations 165, 167 and 168 of the 2008 Regulations were amended by S.R. 2010 No. 22.
Regulation 25 of the 2015 Transitional Regulations was amended by S.R. 2022 No.156.
Regulation 49 was amended by S.R 2009 No.188 and S.R. 2010 No.22. Regulation 180 was amended by S.R 2009 No.188 and S.R. 2010 No.22.
See section 25(8) of PSPJOA 2022 for the meaning of “non-discrimination rule” and section 25(9) for the circumstances in which breach of a non-discrimination rule is “relevant”.
Regulation 73E was inserted by S.R. 2008 No.163.
Regulation 72 of the 1995 Regulations was amended by S.R. 2008 No. 163 and 2010 No. 22.
S.R. 2000 No.142. regulations 2 and 3 were amended by S.R. 2005 No 536 and S.R. 2016 No 172.
For the meaning of “corresponding pension debit member”, see section 19(3) of PSPJOA 2022.
Regulation 3 was amended by S.R 2005 No.536.
Section 33 has been amended but the amendment is not relevant to these Regulations.
Regulation 2 was amended by SR 2005 No. 536.
For the meaning of “relevant pension credit member”, see section 19(2) of PSPJOA 2022.
For the meaning of “pension credit”, see section 26(1)(b) of the 1999 Order.
Regulation 3 was amended by S.R 2005 No.536. and SR 2016 No 172
Regulation 60 and its heading was amended by S.R. 1997 No.217; S.R. 2004 No.103; S.R. 2006 No.410; S.R. 2008 No.163 and S.R. 2010 No.22.
Regulation 62 was amended by S.R. 2010 No.22.
Regulation 101 was amended by S.R. 2009 No.65; S.R 2010 No.22 and S.R 2015 No.122.
Regulation 103 was amended by S.R. 2009 No.65 and S.R 2010 No.22.
Regulation 228 was amended by S.R. 2009 No.65; S.R 2010 No.22 and S.R 2015 No.122.
Regulation 230 was amended by S.R. 2009 No.65 and S.R 2010 No.2.
Regulation 59A was inserted by S.R. 2015 No.121.
Regulations 108B and 235B were inserted by S.R. 2015 No.121.
See section 33 of PSPJOA 2022 for the meaning of “Chapter 1 scheme”.
Paragraph 18 was amended by S.R. 2010 No. 22.
For the meaning of “non-club transfer”, see the definition of “club transfer” in regulation 131 of the 2015 Regulations.
S.I. 2009/1171. Regulation 6 was amended by section 42(6)(a) of the Finance Act 2014 (c. 26).
For the meaning of “The Income Tax Acts”, see Schedule 1 to the Interpretation Act 1978 (c. 30).
Section 227(1) was amended by paragraph 63(2) of Schedule 1 to the Taxation of Pensions Act 2014 (c. 30) and paragraph 11(2)(a) of Schedule 4 to the Finance Act (No. 2) 2015 (c. 33).
Section 216 was amended by paragraph 42 of Schedule 10 to the Finance Act 2005 (c. 7). There are other amendments but none are relevant.
Section 237BA was inserted by section 9(3) of the Finance Act 2022 (c. 3).
Section 237E was inserted by paragraph 15 of Schedule 17 to the Finance Act 2011 (c. 11).
Regulation T8 was inserted by S.I. 2000/605 and amended by S.I. 2001/3649, 2007/3280, 2008/2263, 2009/381, 2014/570.
Regulation 256 was amended by S.R. 2015/121.
Regulation 14A was substituted by S.R. 2008 No.96 and amended by S.R. 2013 No.40; S.R 2013 No.259 and S.R 2015 No.121.
Regulation 55 was amended by S.R. 2009 No.188; S.R 2010 No.22; S.R 2013 Nos.40 and 259; and S.R 2015 No.121.
Regulation 11 as amended by S.R. 2005 Nos.33 and 565; S.R 2008 Nos.6, 130 and 163; S.R 2009 No.5; S.R 2010 Nos.22 and 420; S.R 2013 No.259; S.R 2014 No.225; S.R 2015 No.121; S.R 2016 No.384 and S.R 2019 No.162.
Regulation 32 was amended by S.R. 2010 No.286, S.R 2013 No.259.
Regulation 17 was amended by S.R. 2006 No. 410, 2009 No 188, 2010 No 286 and 2012 No. 42. Regulation 17A was amended by 2008 No. 163 and 2009 No.188.
Regulation 58 was amended by S.R. 2009 No. 188.
Regulation 49 was amended by S.R 2009 No.88 and S.R. 2010 No.22. Regulation 180 was amended by S.R. 2009 No.88 and S.R. 2010 No.22.
Regulation 13A was inserted by S.R. 2008 No.163 and subsequently amended by S.R. 2010 No.22 and S.R. 2022 No.196.
Regulation 49 was amended by S.R. 2002 No.69; S.R 2005 No.155; S.R. 2006 No.410; S.R. 2008 No.163; S.R. 2009 Nos.65 and 188; S.R. 2010 No.22; S.R. 2015 No.122 and S.R. 2022 No.196.
Regulations 52 and 182 and their headings were amended by S.R. 2009/188; S.R 2010 Nos.22 and 286; and S.R 2022 No.196.
Regulations 54 and 184 were amended by S.R. 2009 No.65 and S.R. 2010 No.22.
See section 25(8) of PSPJOA 2022 for the meaning of “non-discrimination rule” and section 25(9) for the circumstances in which breach of a non-discrimination rule is “relevant”.
Regulation 27 was amended by S.R. 2022 No.156.
Regulation 8 was amended by S.R. 2008 No.163; S.R. 2009 No.188; S.R. 2010 No.22; S.R 2015 No.122 and S.R 2022 No.156.
Regulation 22 was amended by S.R.2009 Nos.65 and 188; S.R. 2010 Nos.22 and 286; S.R. 2013 No.40; S.R. 2015 Nos.121 and122; S.R. 2019 No,62 and S.R 2022 No.156.
Regulation 22 was amended by S.R.2009 Nos.65 and 188; S.R. 2010 Nos.22 and 286; S.R. 2013 No.40; S.R. 2015 Nos.121 and122; S.R. 2019 No,62 and S.R 2022 No.156.