The National Health Service (Superannuation Scheme and Pension Scheme) (Scotland) Amendment Regulations 2012

PART 1 General

Citation, commencement and effect

1.—(1) These Regulations may be cited as the National Health Service (Superannuation Scheme and Pension Scheme) (Scotland) Amendment Regulations 2012.

(2) These Regulations come into force on 1st April 2012.

PART 2 Amendment of the National Health Service Superannuation Scheme (Scotland) Regulations 2011

2.  The National Health Service Superannuation Scheme (Scotland) Regulations 2011(1) are amended in accordance with this Part.

3.  In regulation D1 (contribution by members)—

(a) for paragraph (2) substitute—

“(2) A member whose pensionable pay falls into a pay band specified in column 1 of the table below must contribute the percentage of the member’s pensionable pay specified in column 2 of that table in respect of that amount.

Scheme Year 2012-2013

Column 1 Pensionable Pay band	Column 2 Contribution percentage rate
Up to £15,000	5%
£15,001 to £21,175	5%
£21,176 to £26,557	6.5%
£26,558 to £48,982	8%
£48,983 to £69,931	8.9%
£69,932 to £110,273	9.9%
£110,274 to any higher amount	10.9%”

(b) in paragraph (3) for the “relevant table “ substitute “table in paragraph (2)”;

(c) in paragraph (5) omit sub-paragraph (c); and

(d) in paragraphs (8) to (21) and (25), for “relevant table” substitute “table in paragraph (2)”.

4.  In paragraph 14 of Schedule 1 (contributions to this section of the scheme) for sub‑paragraph (2) substitute—

“(2) For the purposes of this paragraph, the “relevant table” means—

(a) in respect of the 2010-2011 and the 2011-2012 scheme years, table 1;

(b) in respect of the 2012-2013 scheme year, table 2.

Table 1

Scheme Years 2010-2011 and 2011-2012

Column 1 Pensionable earnings band	Column 2 Contribution percentage rate
Up to £21,175	5%
£21,176 to £69,931	6.5%
£69,932 to £110,273	7.5%
£110,274 to any higher amount	8.5%

Table 2

Scheme Year 2012-2013

Column 1 Pensionable earnings band	Column 2 Contribution percentage rate
Up to £15,000	5%
£15,001 to £21,175	5%
£21,176 to £26,557	6.5%
£26,558 to £48,982	8%
£48,983 to £69,931	8.9%
£69,932 to £110,273	9.9%
£110,274 to any higher amount	10.9%”

PART 3 Amendment of the National Health Service Pension Scheme(Scotland) Regulations 2008

5.  The National Health Service Pension Scheme (Scotland) Regulations 2008(2) are amended in accordance with this Part.

6.  Regulation 2.C.2 (contribution rate for members other than non-GP providers) is amended as follows—

(a) for paragraph (2) substitute—

“(2) A member’s contribution rate is the percentage specified in column 2 of the following table in respect of the corresponding pensionable pay band specified in column 1 of that table into which the member’s pensionable pay falls.

Scheme Year 2012-2013

Column 1 Pensionable Pay band	Column 2 Contribution percentage rate
Up to £15,000	5%
£15,001 to £21,175	5%
£21,176 to £26,557	6.5%
£26,558 to £48,982	8%
£48,983 to £69,931	8.9%
£69,932 to £110,273	9.9%
£110,274 to any higher amount	10.9%”

(b) in paragraph (3) for “the relevant table” substitute “the table in paragraph (2)”; and

(c) omit paragraph (5).

7.  In paragraphs (4) to (17) and in paragraph (21) of regulation 2.C.3 (determination of pensionable pay for the purposes of setting a contribution rate for members other than non-GP providers) for “the relevant table in regulation 2.C.2(5)” substitute “the table in regulation 2.C.2(2)”.

8.  In regulation 2.C.4 (contribution rate and determination of pensionable earnings for non-GP providers) for paragraph (15) substitute—

“(15) For the purposes of this regulation, “the relevant table” means—

(a) in respect of the 2010-2011 and 2011-2012 scheme years, table 1;

(b) in respect of the 2012-2013 scheme year, table 2.

Table 1

Scheme years 2010-2011 and 2011-2012

Column 1 Pensionable earnings band	Column 2 Contribution percentage rate
Up to £21,175	5%
£21,176 to £69,931	6.5%
£69,932 to £110,273	7.5%
£110,274 to any higher amount	8.5%

Table 2

Scheme Year 2012-2013

Column 1 Pensionable earnings band	Column 2 Contribution percentage rate
Up to £15,000	5%
£15.001 to £21,175	5%
£21,176 to £26, 557	6.5%
£26,558 to £48,982	8%
£48,983 to £69,931	8.9%
£69,932 to £110,273	9.9%
£110,274 to any higher amount	10.9%”

9.  Regulation 3.C.2 (member’s contribution rate) for paragraph (14), substitute—

“(14) For the purposes of this regulation, “the relevant table” means—

(a) in respect of the 2010-2011 and 2011-2012 scheme years, table 1;

(b) in respect of the 2012-2013 scheme year, table 2.

Table 1

Scheme years 2010-2011 and 2011-2012

Column 1 Pensionable earnings band	Column 2 Contribution percentage rate
Up to £21,175	5%
£21,176 to £69,931	6.5%
£69,932 to £110,273	7.5%
£110,274 to any higher amount	8.5%

Table 2

Scheme Year 2012-2013

Column 1 Pensionable earnings band	Column 2 Contribution percentage rate
Up to £15,000	5%
£15.001 to £21,175	5%
£21,176 to £26, 557	6.5%
£26,558 to £48,982	8%
£48,983 to £69,931	8.9%
£69,932 to £110,273	9.9%
£110,274 to any higher amount	10.9%”

JOHN SWINNEY

A member of the Scottish Executive

St Andrew’s House,

Edinburgh

23rd February 2012

We consent

MICHAEL FABRICANT

ANGELA WATKINSON

Two of the Lords Commissioners of Her Majesty’s Treasury

28th February 2012