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The National Health Service (Superannuation Scheme and Compensation for Premature Retirement) (Scotland) Amendment Regulations 2006

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Explanatory Note

(This note is not part of the Regulations)

These Regulations further amend the National Health Service Superannuation Scheme (Scotland) Regulations 1995 (S.I. 1995/365) (“the Superannuation Scheme Regulations”) and further amend the National Health Service (Compensation for Premature Retirement) (Scotland) Regulations 2003 (S.S.I. 2003/344) (“the Compensation Regulations”).

These Regulations take account of the age discrimination aspect of EC Directive 2000/78 on equal treatment and employment and vocational training (O.J. No. L 303, 2.12.2000, p.16), which requires to be implemented by 2nd December 2006. The provisions of regulations 2(1) to (3) and 3 have retrospective effect from 1st December 2006 as authorised by sections 12 and 24 of the Superannuation Act 1972 (c. 11).

Regulation 2 amends the Superannuation Scheme Regulations by–

  • substituting regulation E3 (early retirement pension) with regulations E3, E3A, E3B, E3C and E3D which deal with members who are made redundant before 1st October 2011 (regulation E3); members whose pensionable employment is terminated by their employing authority (whether before or after that date) (regulation E3A); member’s notification as to whether he wishes E3 or E3A to apply to him (regulation E3B); special provisions for special classes (regulation E3C); and the right of a member who is entitled to a pension under E3A to claim a pension under E1 or E5 (regulation E3D).

  • inserting references to new regulation E3A in regulations C3 (meaning of “qualifying service”); C4 (pensionable service in respect of part-time employment); D2 (contributions and other payments by employing authorities); M1 (member’s right to transfer or buy-out); R2 (nurse, physiotherapists, midwives and health visitors); R3 (mental health officers); and R4 (members doing more than one job).

  • removing, in regulation B3 (restrictions on further participation in the scheme), reference to old regulation E3(3).

  • amending previous incorrect references within regulation T2A (deduction of tax: further provisions).

Regulation 3 amends the Compensation Regulations by–

  • substituting a new regulation 3 (persons to whom the regulations apply) so that it refers to both regulation E3 and E3B of the Superannuation Scheme Regulations.

  • amending regulation 5 (crediting of additional period of service) in respect of the calculation of additional periods of service for those who are made redundant on, or after, 1st December 2006 but before 1st July 2007 (new paragraphs (1A) to (1C) and (1I)) and those who are made redundant on, or after, 1st July 2007 but before 1st October 2011 (new paragraphs (1D) to 1(H)).

These Regulations have no impact on business, charities or voluntary bodies and no regulatory impact assessment is required.

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