The Police Pension Account (Scotland) Regulations 2010

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations make provision for the establishment and maintenance of a police pension account by police authorities for the purposes of the Regulations mentioned in regulation 3(6). Sums paid or repaid to a police authority for the purposes of those Regulations are receivable into the police authority’s Police Pension Account. Sums paid or repaid by a police authority for the purposes of those Regulations are payable out of the police authority’s Police Pension Account. Without prejudice to this general provision, regulation 4 sets out particular amounts which are receivable into or payable out of the Police Pension Account.

Regulation 5 requires police authority employer contributions to be transferred into its Police Pension Account. Regulation 6 provides that injury benefit payments are to be paid from the Police Operating Account and regulation 7 sets out how payment of pension scheme benefits and injury benefits paid to the same person should be treated with regard to the Police Pension Account.

Under regulation 8, where a Police Pension Account shows a net credit in respect of any financial year, the surplus must be transferred into the Police Operating Account and is to be taken into account by the Scottish Ministers when deciding on future police pension funding. Where the police pension account shows a net debit in respect of any financial year, an amount equal to that net debit must be transferred from the Police Operating Account into the Police Pension Account. Regulation 9 indicates how surpluses and deficits (both anticipated and confirmed from the audited accounts of the Police Pension Account) are to be treated.

Regulation 10 makes provision for information to be provided to the Scottish Ministers and regulation 11 outlines what further pension related sums are payable from the Police Operating Account.

Regulations 12 and 13 make particular provision relating to the inspectorate of constabulary and confirm that Scottish Ministers will only be acting as police authority for police officers on central service for awards made up to and including 31st March 2010.

Regulations 14 to 16 make consequential amendments to the Police Pensions Regulations 1987, the Police Pensions (Scotland) Regulations 2007 and the Police (Injury Benefit) (Scotland) Regulations 2007.