1.—(1) These Regulations may be cited as the National Health Service (Superannuation Scheme and Pension Scheme) (Scotland) Amendment Regulations 2013.
(2) These Regulations come into force on 1st April 2013.
2. The National Health Service Superannuation Scheme (Scotland) Regulations 2011(1) are amended in accordance with regulations 3 and 4.
3. For the table in paragraph (2) of regulation D1 (contributions by members), substitute—
Column 1 Pensionable Pay band | Column 2 Contribution percentage rate |
|---|---|
| Up to £15,278 | 5% |
| £15,279 to £21,175 | 5.3% |
| £21,176 to £26,557 | 6.8% |
| £26,558 to £48,982 | 9% |
| £48,983 to £69,931 | 11.3% |
| £69,932 to £110,273 | 12.3% |
| £110,274 to any higher amount | 13.3%”. |
4. For paragraph 14(2) of Schedule 1 (medical and dental practitioners), substitute—
“(2) For the purposes of this paragraph, the “relevant table” means—
(a)in respect of the 2012-2013 scheme year, table 1;
(b)in respect of the 2013-2014 scheme year, table 2.
Column 1 Pensionable earnings band | Column 2 Contribution percentage rate |
|---|---|
| Up 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% |
Column 1 Pensionable earnings band | Column 2 Contribution percentage rate |
|---|---|
| Up to £15,278 | 5% |
| £15,279 to £21,175 | 5.3% |
| £21,176 to £26,557 | 6.8% |
| £26,558 to £48,982 | 9% |
| £48,983 to £69,931 | 11.3% |
| £69,932 to £110,273 | 12.3% |
| £110,274 to any higher amount | 13.3%”. |
5. The National Health Service Pension Scheme (Scotland) Regulations 2008(2) are amended in accordance with regulations 6 to 8.
6. For the table in paragraph (2) of regulation 2.C.2 (contribution rate for members other than non-GP providers), substitute—
Column 1 Pensionable Pay band | Column 2 Contribution percentage rate |
|---|---|
| Up to £15,278 | 5% |
| £15,279 to £21,175 | 5.3% |
| £21,176 to £26,557 | 6.8% |
| £26,558 to £48,982 | 9% |
| £48,983 to £69,931 | 11.3% |
| £69,932 to £110,273 | 12.3% |
| £110,274 to any higher amount | 13.3%”. |
7. For paragraph (15) of regulation 2.C.4 (contribution rate and determination of pensionable earnings for non-GP providers), substitute—
“(15) For the purposes of this regulation, “the relevant table” means—
(a)in respect of the 2012-2013 scheme year, table 1;
(b)in respect of the 2013-2014 scheme year, table 2.
Column 1 Pensionable earnings band | Column 2 Contribution percentage rate |
|---|---|
| Up 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% |
Column 1 Pensionable earnings band | Column 2 Contribution percentage rate |
|---|---|
| Up to £15,278 | 5% |
| £15,279 to £21,175 | 5.3% |
| £21,176 to £26,557 | 6.8% |
| £26,558 to £48,982 | 9% |
| £48,983 to £69,931 | 11.3% |
| £69,932 to £110,273 | 12.3% |
| £110,274 to any higher amount | 13.3%”. |
8. For paragraph (14) of regulation 3.C.2 (members’ contribution rate), substitute—
“(14) For the purposes of this regulation, “the relevant table” means—
(a)in respect of the 2012-2013 scheme year, table 1;
(b)in respect of the 2013-2014 scheme year, table 2.
Column 1 Pensionable earnings band | Column 2 Contribution percentage rate |
|---|---|
| Up 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% |
Column 1 Pensionable earnings band | Column 2 Contribution percentage rate |
|---|---|
| Up to £15,278 | 5% |
| £15,279 to £21,175 | 5.3% |
| £21,176 to £26,557 | 6.8% |
| £26,558 to £48,982 | 9% |
| £48,983 to £69,931 | 11.3% |
| £69,932 to £110,273 | 12.3% |
| £110,274 to any higher amount | 13.3%”. |
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
19th February 2013
We consent
STEPHEN CRABB
DESMOND SWAYNE
Two of the Lords Commissioners of Her Majesty’s Treasury
25th February 2013