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The National Health Service Superannuation Scheme (Miscellaneous Amendments) (Scotland) Regulations 2016

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PART 2Amendment 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 regulations 3 to 6.

3.  In regulation D1 (contributions by members)—

(a)in paragraph (2)—

(i)for the words from “contribution rate” to “following table”, substitute—

contribution rate—

(a)for the scheme year 2015-16 is the percentage specified in column 2 of table 1 in respect of the corresponding pensionable pay band specified in column 1 of that table into which the member’s pensionable pay falls;

(b)for the scheme year 2016-17 is the percentage specified in column 2 of table 2;

(ii)for “Scheme Year 2015-2016”, substitute “Table 1”; and

(iii)at the end, insert—

Table 2

Column 1

Pensionable pay band

Column 2

Contribution percentage rate

Up to £16,1285.2%
£16,129 - £21,8175.8%
£21,818 - £27,3607.3%
£27,361 - £50,4669.5%
£50,467 - £72,05012.7%
£72,051 - £112,49013.7%
£112,491 to any higher amount14.7%

(b)in paragraph (2A)—

(i)for “2014-2015”, substitute “2015-16”;

(ii)for “the following table”, substitute “table 2 in paragraph (2)”; and

(iii)omit the table;

(c)in each of paragraphs (8) to (19), for “the table” substitute “the applicable table”; and

(d)in each of paragraphs (20), (21)(a) and (25)(b), for “the table in paragraph (2A)” substitute “table 2 in paragraph (2)”.

4.  In regulation R2(1)(a) (nurses, physiotherapists, midwives and health visitors)—

(a)for “at the coming into force of these Regulations”, substitute “on 1st April 1995”;

(b)for “is in”, substitute “was in”; and

(c)for “has accrued”, substitute “had accrued”.

5.  In regulation T3(5B) (deduction of tax: further provisions)—

(a)for “Schedule 1”, substitute “Schedule 6”; and

(b)in sub-paragraph (a), for “the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2014” substitute “the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014(2)”.

6.  In paragraph 14 (contributions to this Section of the scheme) of Schedule 1 (medical and dental practitioners)—

(a)after sub-paragraph (2)(b), insert—

;

(c)in respect of the 2016-2017 scheme year, table 3; and

(b)for the existing tables, substitute—

Table 1: Scheme Year 2014-15

Column 1

Pensionable earnings band

Column 2

Contribution percentage rate

Up to £15,8285.2%
£15,829 - £21,6015.8%
£21,602 - £27,0897.3%
£27,090 - £49,9679.5%
£49,968 - £71,33712.7%
£71,338 - £111,37613.7%
£111,377 to any higher amount14.7%

Table 2: Scheme Year 2015-16

Column 1

Pensionable earnings band

Column 2

Contribution percentage rate

Up to £16,1285.2%
£16,129 - £21,8175.8%
£21,818 - £27,3607.3%
£27,361 - £50,4669.5%
£50,467 - £72,05012.7%
£72,051 - £112,49013.7%
£112,491 to any higher amount14.7%

Table 3: Scheme Year 2016-17

Column 1

Pensionable earnings band

Column 2

Contribution percentage rate

Up to £16,1285.2%
£16,129 - £21,8175.8%
£21,818 - £27,3607.3%
£27,361 - £50,4669.5%
£50,467 - £72,05012.7%
£72,051 - £112,49013.7%
£112,491 to any higher amount14.7%

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