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The National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013

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CHAPTER 4.BCOMPARISON OF ENTITLEMENTS

Application of Chapter 4.B

Application of Chapter 4.B

4.B.1.—(1) This Chapter identifies the calculation method under which the benefits payable in respect of discrete periods of pensionable service as an officer are to be compared against the benefits that would have been payable had that service been service as a practitioner.

(2) The discrete periods of pensionable service as an officer that are subject to comparison are any periods of—

(a)up to 10 years of pensionable service as an officer before first becoming a practitioner;

(b)more than 10 years of pensionable service as an officer before first becoming a practitioner;

(c)up to one year of employment as an officer after last ceasing to be a practitioner;

(d)more than one year of employment as an officer after ceasing to be a practitioner;

(e)less than one year of pensionable service as an officer concurrently with pensionable service as a practitioner; and

(f)more than one year of pensionable service as an officer concurrently with pensionable service as a practitioner.

Officer service before practitioner service

Cases with up to 10 years of officer service

4.B.2.—(1) Where a member has not more than 10 years of pensionable service before first becoming a practitioner, the reference amount is the best of—

(a)the amount determined by calculation method A;

(b)the amount determined by calculation method B; and

(c)where—

(i)the benefit is payable on retirement or death of the member; and

(ii)the condition is met,

the base amount.

(2) The condition mentioned in paragraph (1)(c)(ii) is that—

(a)the amount of pension payable under Part 2 would be greater than the amount of pension payable under Part 3, where—

(i)any enhancement for the purposes of regulation 2.D.8 (early retirement on ill health: active members and non-contributing members) or 3.D.7 (early retirement on ill health: active members and non-contributing members); as appropriate, is ignored;

(ii)any additional pension is disregarded; and

(iii)any increase under the Pensions (Increase) Act 1971(1) is applied; and

(b)the amount determined by calculation method B is less than the base amount.

Cases with more than 10 years of officer service

4.B.3.  Where a member has more than 10 years of pensionable service before first becoming a practitioner, the reference amount is the better of—

(a)the amount determined by calculation method A; and

(b)the base amount.

Officer service after practitioner service

Cases with less than one year of officer service

4.B.4.  Where a member has been employed as an officer for less than one year after last ceasing to be a practitioner, the reference amount is the amount determined by calculation method A.

Cases with more than one year of officer service

4.B.5.  Where a member has been employed as an officer for one year or more after ceasing to be a practitioner, the reference amount is the better of—

(a)the amount determined by calculation method C; and

(b)the base amount.

Concurrent officer and practitioner service

Cases with less than one year of concurrent officer service

4.B.6.  Where a member has less than one year of pensionable service as an officer concurrently with pensionable service as a practitioner, the reference amount is the amount determined by calculation method A.

Cases with more than one year of concurrent officer service

4.B.7.  Where a member has one year or more of pensionable service as an officer concurrently with pensionable service as a practitioner, the reference amount is the better of—

(a)the amount determined by calculation method A; and

(b)the base amount.

Non-concurrent officer and practitioner service

Cases with non-concurrent officer service between periods of practitioner service

4.B.8.  Where a member who, before commencing the member’s final period of practitioner service, has service as an officer (whether that service as an officer consists of a separate period of such service or two or more such periods), and—

(a)that officer service is preceded by an earlier period of practitioner service; and

(b)some or all of the member’s officer service is not concurrent with practitioner service,

the reference amount in respect of such part of that officer service that is not concurrent with practitioner service is the higher of—

(i)the amount determined by calculation method D; and

(ii)the base amount.

Calculation methods

Calculation method A

4.B.9.—(1) Calculation method A is the aggregate of—

(a)the amount that would be payable under Part 3 if—

(i)the member’s discrete period of pensionable service as an officer were treated as pensionable service as a practitioner; and

(ii)the amount of pensionable pay received in respect of that officer service were treated as pensionable earnings as a practitioner for the respective period;

(b)the amount payable under Part 2 (if any) if the member’s pensionable service as an officer were reduced by the discrete period of pensionable service as an officer in sub-paragraph (a); and

(c)the amount payable under Part 3 but for the operation of this Part.

(2) Where paragraph (1) applies—

(a)the member is entitled to count part of the period of officer service referred to in that paragraph as a result of a transfer-in under regulation 3.F.10 (acceptance of transfer value payments); and

(b)the transfer-in is other than a transfer-in referred to in regulation 3.F.11(6) (calculation of increase to pensionable earnings as a result of a transfer-in),

for the purposes of any calculation under regulation 4.B.2(1)(a) or 4.B.3(a), the amount of the pensionable pay deemed to be received in respect of that part period of officer service must be calculated in accordance with regulation 3.F.11(2).

Calculation method B

4.B.10.  Calculation method B is the aggregate of—

(a)the amount payable under Part 3 if the member’s uprated earnings is increased by the formula—

where—

UE is the amount of the member’s uprated earnings;

LPSo is the length of the member’s discrete period of pensionable service as an officer, expressed in days; and

LPSp is the length of the member’s pensionable service as a practitioner, expressed in days; and

(b)the amount payable under Part 2 (if any) if the member’s pensionable service as an officer were reduced by the discrete period of pensionable service as an officer in paragraph (a).

Calculation method C

4.B.11.  Calculation method C is the aggregate of—

(a)the amount that would be payable under Part 3 if the member’s pensionable earnings as a practitioner were uprated to the date of—

(i)cessation of the employment as an officer; or

(ii)retirement,

whichever is the earlier; and

(b)the amount payable under Part 2.

Calculation method D

4.B.12.—(1) Calculation method D is the aggregate of the amounts payable under paragraphs (2), (3) and (4).

(2) Subject to paragraph (5), the amounts payable under this paragraph are the additional amount that would be payable under Part 2 for the member’s period, or periods, of non-concurrent officer service (described in regulation 4.B.8) in respect of the member’s pension and any retirement lump sum payable—

(a)as a result of the member exercising the option under regulation 3.D.10; and

(b)in the case of a 2008 Section Optant, the lump sum paid to that Optant under regulation 3.K.10,

if those amounts were each subject to a 1.5% increase for each whole year or part of a year within the increment period.

(3) The amounts payable under this paragraph are the amounts that would be payable under Part 2 for the member’s period, or periods, of non-concurrent officer service (described in regulation 4.B.8), were it not for the additional amounts calculated under paragraph (2).

(4) The amounts payable under this paragraph are the amounts payable under Chapter 3.D.

(5) For the purposes of paragraph (2)—

(a)the increase referred to in that paragraph must—

(i)be applied in like manner and at the same intervals as an increase applied to a pension under the Pensions (Increase) Act 1971(2); and

(ii)be effective immediately before the pension and lump sum become payable with the member’s benefits from practitioner service under Chapter 3.D; and

(b)the increment period referred to in paragraph (2) must—

(i)begin with the day immediately following the day on which the officer service referred to in paragraph (2) ceased for the last time; and

(ii)end with the day immediately before the pension and retirement lump sum become payable with the member’s benefits from practitioner service under Chapter 3.D.

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