The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2020

PART 1 Introductory

Citation, commencement and effect

1.—(1) These Regulations may be cited as the National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2020.

(2) These Regulations come into force on 1 April 2020.

(3) Regulation 4 has effect from 1 April 2018.

(4) For the avoidance of doubt, the amendments made by regulation 14 have effect from 6 April 2016.

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

General

2.  The National Health Service Superannuation Scheme (Scotland) Regulations 2011(1) are amended in accordance with regulations 3 to 5.

Amendment of regulation D1

3.  In regulation D1 (contributions by members)—

(a) in paragraph (2)—

(i) at the end of sub-paragraph (e)(2), insert—

“;

(f) for the scheme year 2020-21 is the percentage specified in column 2 of table 6 in respect of the corresponding pensionable pay band specified in column 1 of that table into which the member’s pensionable pay falls”, and

(ii) after Table 5(3), insert—

“Table 6

Column 1 Pensionable pay band	Column 2 Contribution percentage rate
Up to £18,936	5.2%
£18,937 - £23,228	5.8%
£23,229 - £28,891	7.3%
£28,892 - £56,266	9.5%
£56,267 - £79,801	12.7%
£79,802 - £117,960	13.7%
£117,961 to any higher amount	14.7%”

(b) in paragraph (2A)(4)—

(i) for “2019-20”, substitute “2020-21”, and

(ii) for “table 5”, substitute “table 6”, and

(c) in each of paragraphs (20), (21)(a) and (25)(b)(5), for “table 5” substitute “table 6”.

Amendment of regulation D3

4.  In regulation D3 (further contributions by employing authorities in respect of excessive pay increases), after paragraph (19A)(6) insert—

“(19B) An increase in a member’s pensionable pay pursuant to the “Framework agreement on the reform of Agenda for Change” adopted on 17 August 2018(7) is to be ignored for the purposes of this regulation.”.

Amendment of paragraph 14 of schedule 1

5.  In paragraph 14 (contributions to this section of the scheme) of schedule 1 (medical and dental practitioners), in sub-paragraph (2)—

(a) at the end of head (f)(8), insert—

“;

(g) in respect of the 2020-2021 scheme year, table 7”, and

(b) after table 6(9), insert—

“Table 7: Scheme Year 2020-21

Column 1 Pensionable earnings band	Column 2 Contribution percentage rate
Up to £18,936	5.2%
£18,937 - £23,228	5.8%
£23,229 - £28,891	7.3%
£28,892 - £56,266	9.5%
£56,267 - £79,801	12.7%
£79,802 - £117,960	13.7%
£117,961 to any higher amount	14.7%”

PART 3 Amendment of the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013

General

6.  The National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013(10) are amended in accordance with regulations 7 to 9.

Amendment of regulation 2.C.2

7.  In regulation 2.C.2 (contribution rate for members other than non-GP providers), in paragraph (2)—

(a) at the end of sub-paragraph (e)(11), insert—

“;

(f) for the scheme year 2020-21 is the percentage specified in column 2 of table 6 in respect of the corresponding pensionable pay band specified in column 1 of that table into which the member’s pensionable pay falls”, and

(b) after table 5(12), insert—

“Table 6

Column 1 Pensionable pay band	Column 2 Contribution percentage rate
Up to £18,936	5.2%
£18,937 - £23,228	5.8%
£23,229 - £28,891	7.3%
£28,892 - £56,266	9.5%
£56,267 - £79,801	12.7%
£79,802 - £117,960	13.7%
£117,961 to any higher amount	14.7%”

Amendment of regulation 2.C.3

8.  In regulation 2.C.3 (determination of pensionable pay for the purposes of setting a contribution rate for members other than non-GP providers), in each of paragraphs (16), (17)(a) and (21)(b)(13), for “table 5” substitute “table 6”.

Amendment of regulation 3.C.2

9.  In regulation 3.C.2 (members’ contribution rate), in paragraph (13)(14)—

(a) at the end of sub-paragraph (f), insert—

“;

(g) in respect of the 2020-21 scheme year, table 7”, and

(b) after Table 6, insert—

“Table 7: Scheme Year 2020-21

Column 1 Pensionable earnings band	Column 2 Contribution percentage rate
Up to £18,936	5.2%
£18,937 - £23,228	5.8%
£23,229 - £28,891	7.3%
£28,892 - £56,266	9.5%
£56,267 - £79,801	12.7%
£79,802 - £117,960	13.7%
£117,961 to any higher amount	14.7%”

PART 4 Amendment of the National Health Service Pension Scheme (Scotland) Regulations 2015

General

10.  The National Health Service Pension Scheme (Scotland) Regulations 2015(15) are amended in accordance with regulations 11 and 12.

Amendment of regulation 30

11.  In regulation 30 (members’ contributions: employees), in paragraph (3)—

(a) at the end of sub-paragraph (e)(16), insert—

“;

(f) for the scheme year 2020/21 is the percentage specified in column 2 of Table 6 below in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall”, and

(b) after Table 5(17), insert—

“Table 6

Column 1 Pensionable earnings band	Column 2 Contribution percentage rate
Up to £18,936	5.2%
£18,937 - £23,228	5.8%
£23,229 - £28,891	7.3%
£28,892 - £56,266	9.5%
£56,267 - £79,801	12.7%
£79,802 - £117,960	13.7%
£117,961 to any higher amount	14.7%”

Amendment of regulation 31

12.  In regulation 31 (members’ contributions: practitioners and non-GP providers)—

(a) in paragraph (3), at the end of sub-paragraph (e)(18), insert—

“;

(f) for the scheme year 2020/21 is the percentage specified in column 2 of Table 6 in paragraph (9) in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall;”, and

(b) in paragraph (9), after Table 5(19) insert—

“Table 6

Column 1 Pensionable earnings band	Column 2 Contribution percentage rate
Up to £18,936	5.2%
£18,937 - £23,228	5.8%
£23,229 - £28,891	7.3%
£28,892 - £56,266	9.5%
£56,267 - £79,801	12.7%
£79,802 - £117,960	13.7%
£117,961 to any higher amount	14.7%”

PART 5 Amendment of the National Health Service Superannuation Scheme (Miscellaneous Amendments) (Scotland) Regulations 2017

General

13.  The National Health Service Superannuation Scheme (Miscellaneous Amendments) (Scotland) Regulations 2017(20) are amended in accordance with regulation 14.

Amendment of regulation 1

14.  In regulation 1 (citation, commencement and effect), in paragraph (2), in sub-paragraph (f), after “25,” insert “31,” and after “38” insert “, 40”.

KATE FORBES

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

6th February 2020

We consent

IAIN STEWART

REBECCA HARRIS

Two of the Lords Commissioners of

Her Majesty’s Treasury

11th February 2020