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PART 2N.I.BENEFITS FOR OFFICERS

CHAPTER 3N.I.CONTRIBUTIONS

Basic contributions by membersN.I.

[F1Contributions by membersN.I.

27—(1) Each active member must make contributions to this Section of the Scheme (“member contributions”) in respect of—

(a)the member’s pensionable pay in accordance with regulation 28 where the member is not a non-GP provider;

(b)the member’s pensionable earnings in accordance with regulation 30 where the member is a non-GP provider.

(2) Member contributions must be made—

(a)until the member completes 45 years’ pensionable service, or

(b)where the notice required by regulation 7(3) has been properly received, until the member ceases officer service.

(3) In the case of a member who is not a non-GP Provider, the member’s employing authority must deduct member contributions from the member’s pensionable pay and pay them to the Department not later than the 19th day of the month following the month in which the pay was paid to the member.

(4) In the case of a member who is a non-GP Provider, the host Board must pay to the Department contributions under this regulation paid to it by the non-GP provider or paid to it by another employing authority not later than the 19th day of the month following the month in which the earnings were paid to the non-GP Provider.

(5) Paragraph (6) applies where a member has failed to pay member contributions or an employing authority has failed to deduct such contributions in accordance with this regulation.

(6) The Department may recover any sum that remains due in respect of contributions referred to in paragraph (5) by deduction from any payment by way of benefits to, or in respect of, the member if—

(a)the member agrees to such a deduction; and

(b)the deduction is to the member’s advantage.

(7) Paragraph (6) is without prejudice to any other method of recovery the Department may have.

(8) A member who is absent from service in circumstances within regulation 9(1) to [F2(3A)] , may make contributions to this Section of the Scheme in respect of the member’s pensionable pay or, as the case may be, pensionable earnings in accordance with that regulation and whichever of regulation 28 or 30 applies to that member.

(9) If, apart from this paragraph, the pay or, as the case may be, earnings for a scheme year in respect of a member’s service would not be a whole number of pounds, that pay or, as the case may be, those earnings must be rounded down to the nearest whole pound.]

Textual Amendments

[F3Contribution rate for members other than non-GP providersN.I.

28—(1) Contributions under regulation 27(1)(a) must be paid at the member’s contribution rate for the scheme year in question.

[F4(2) A member’s contribution rate for each [F5scheme year from 2015-2016] 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.

[F6Scheme Years from 2015-2016]

Column 1

Pensionable Pay band

Column 2

Contribution percentage rate

Up to £15,4315%
£15,432 to £21,4775.6%
£21,478 to £26,8237.1%
£26,824 to £47,4859.3%
£47,486 to £70,63012.5%
£70,631 to £111,37613.5%
£111,377 to any higher amount14.5%]

F7(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) The pensionable pay bands and contribution percentage rates shall be determined in accordance with [F8the tables set out in this regulation] in respect of each scheme year.

F9(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

Modifications etc. (not altering text)

[F10[F1129 Determination of pensionable pay for the purposes of setting a contribution rate for members other than non-GP Providers]N.I.

29.—(1) For the purposes of this regulation—

(a)“previous scheme year” means the scheme year immediately preceding the scheme year in respect of which contributions are payable in accordance with this part (“the current scheme year”); and

(b)if a member holds two or more pensionable employments at the same time—

(i)the determinations referred to in paragraphs (4) to (21) shall apply to each such employment separately; and

(ii)each such employment shall be treated separately for the purpose of paying contributions.

(2) For the purposes of determining the relevant annual contribution rate for the current scheme year paragraphs (3) to (15) apply to a member who is in pensionable employment with the same employing authority on both the last day of the previous scheme year and the first day of the current scheme year.

(3) For the purposes of paragraphs (4) to (15)—

(a)a member shall be regarded as being in pensionable employment throughout the previous scheme year regardless of any period in that year during which the member continued to be employed by the same employer but did not make contributions to [F12this Section of] the scheme;

(b)for the purposes of calculating the member’s pensionable pay—

(i)contributions for any period referred to in sub-paragraph (a) shall be deemed to have been paid,

(ii)any additional pensionable pay that the member is treated as having received during an absence from work in accordance with regulation 14 shall be included;

(c)the amount of pensionable pay determined in accordance with those paragraphs shall be rounded down to the nearest whole pound.

(4) If a member—

(a)was in pensionable employment with an employing authority on a whole-time basis throughout the previous scheme year;

(b)paid contributions in respect of that employment at the same percentage rate throughout that previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F13the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay received during the previous scheme year.

(5) If a member—

(a)was in pensionable employment with an employing authority on a part-time basis throughout the previous scheme year;

(b)paid contributions in respect of that employment at the same percentage rate throughout that previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F13the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the amount of the member’s pensionable pay determined by reference to the amount the Department determines would have been paid in respect of a single comparable whole-time employment during the previous scheme year.

(6) If a member—

(a)was in pensionable employment with an employing authority on a combination of a whole-time and part-time basis throughout the previous scheme year;

(b)paid contributions in respect of that employment at the same percentage rate throughout that previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F13the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the aggregate of—

(i)the member’s pensionable pay received during the previous scheme year in respect of the member’s whole-time employment, and

(ii)the amount the Department determines would have been paid in respect of a single comparable whole-time employment for that period in respect of the member’s part-time employment.

(7) If a member—

(a)was in pensionable employment with an employing authority on a whole-time basis throughout the previous scheme year;

(b)did not pay contributions in respect of that employment at the same percentage rate throughout that previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F13the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay determined by the formula—

where—

  • RPP is the pensionable pay received in respect of that employment for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;

  • NDPE is the number of days of pensionable employment with that employer commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year.

(8) If a member—

(a)was in pensionable employment with an employing authority on a part-time basis throughout the previous scheme year;

(b)did not pay contributions in respect of that employment at the same percentage rate throughout that previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F13the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay determined by the formula—

where—

  • CWTE is the amount the Department determines would have been paid in respect of a single comparable whole-time employment in respect of the member’s part-time employment with that employer for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;

  • NDPE is the number of days of pensionable employment with that employer commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year.

(9) If a member—

(a)was in pensionable employment with an employing authority on a combination of a whole-time and part-time basis throughout the previous scheme year;

(b)did not pay contributions in respect of that employment at the same percentage rate throughout that previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F13the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay determined by the formula—

where—

  • RPP is the pensionable pay received for the whole-time employment with that employer for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;

  • CWTE is the amount the Department determines would have been paid in respect of a single comparable whole-time employment in respect of the member’s part-time employment with that employer for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;

  • NDPE is the number of days of pensionable employment with that employer for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year.

(10) If a member—

(a)commenced pensionable employment with an employing authority on a whole-time basis during the previous scheme year;

(b)paid contributions in respect of that employment at the same percentage rate from the date that employment commenced to the last day of the previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F13the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the amount of the member’s pensionable pay determined by the formula—

where—

  • RPP is the pensionable pay received in respect of that employment during the previous scheme year;

  • NDPE is the number of days of pensionable employment with that employer during the previous scheme year.

(11) If a member—

(a)commenced pensionable employment with an employing authority on a part-time basis during the previous scheme year;

(b)paid contributions in respect of that employment at the same percentage rate from the date that employment commenced to the last day of the previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F13the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the amount of the member’s pensionable pay determined by the formula—

where—

  • CWTE is the amount the Department determines would have been paid for that employment during the previous scheme year in respect of a single comparable whole-time employment;

  • NDPE is the number of days of pensionable employment with that employer during the previous scheme year.

(12) If a member—

(a)commenced pensionable employment with an employing authority during the previous scheme year and has since been employed on both a whole-time and part-time basis;

(b)paid contributions in respect of that employment at the same percentage rate from the date that employment commenced to the last day of the previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F13the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the amount of the member’s pensionable pay determined by the formula—

where—

  • RPP is the pensionable pay received for the whole-time employment with that employer during the previous scheme year;

  • CWTE is the amount the Department determines would have been paid in respect of a single comparable whole-time employment in respect of the member’s part-time employment with that employer during the previous scheme year;

  • NDPE is the number of days of pensionable employment with that employer during the previous scheme year.

(13) If a member—

(a)commenced pensionable employment with an employing authority on a whole-time basis during the previous scheme year;

(b)did not pay contributions in respect of that employment at the same percentage rate from the date that employment commenced to the last day of the previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F13the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the amount of the member’s pensionable pay determined by the formula—

where—

  • RPP is the pensionable pay received in respect of that employment for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;

  • NDPE is the number of days of pensionable employment with that employer commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year.

(14) If a member—

(a)commences pensionable employment with an employing authority on a part-time basis during the previous scheme year;

(b)did not pay contributions in respect of that employment at the same percentage rate from the date that employment commenced to the last day of the previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F13the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the amount of the member’s pensionable pay determined by the formula—

where—

  • CWTE is the amount the Department determines would have been paid in respect of a single comparable whole-time employment in respect of the member’s part-time employment with that employer for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;

  • NDPE is the number of days of pensionable employment with that employer commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year.

(15) If a member—

(a)commenced pensionable employment with an employing authority during the previous scheme year and has since been employed on both a whole-time and part-time basis with that employing authority;

(b)did not pay contributions in respect of that employment at the same percentage rate from the date that employment commenced to the last day of the previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F13the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay determined by the formula—

where—

  • RPP is the pensionable pay received for the whole-time employment with that employer for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;

  • CWTE is the amount the Department determines would have been paid in respect of a single comparable whole-time employment in respect of the member’s part-time employment with that employer for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;

  • NDPE is the number of days of pensionable employment with that employer for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year.

(16) If, at any time during the current scheme year, a member commences a new employment, the member shall pay contributions in respect of that employment at the rate specified in column 2 of [F13the table in [F14paragraph (2)]] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay determined in accordance with paragraph (20).

(17) Subject to paragraph (18), if at any time during the current scheme year, a change is made to a member’s annual rate of pensionable pay or pensionable allowances in respect of an existing employment the member shall pay contributions—

(a)from the first day of the next pay period immediately following the pay period in which the change is made at the rate specified in column 2 of [F13the table in [F15paragraph (2)]] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay determined in accordance with paragraph (20); and

(b)as if the member’s employment had commenced on that date.

(18) Paragraph (17) does not apply to a change made to a member’s annual rate of pensionable allowances in respect of an existing employment that is determined by that member’s employer to have been made in respect of—

(a)unplanned changes to that member’s duties; or

(b)changes to that member’s duties that are unlikely to persist for at least 12 months.

(19) If the change to a member’s pensionable pay referred to in paragraph (17) is made in respect of an existing part-time employment, that paragraph shall not apply unless there is a corresponding change to the amount of pensionable pay that would be paid to that member in respect of a whole-time comparable employment.

(20) Where paragraph (16) or (17) apply the Department shall determine the member’s pensionable pay—

(a)by applying the formula—

where—

  • EPP is the estimated pensionable pay that the member’s employing authority estimates will be payable to the member in respect of that employment during the current scheme year;

  • NDPE is the number of days of pensionable employment from the date employment commences to the end of the current scheme year; and

(b)if the further employment is part-time employment, by determining how much would be paid in respect of a whole-time comparable employment,

with the amount determined under sub-paragraph (a) being the member’s pensionable pay for the purposes of this paragraph if the further employment is whole-time employment and the amount determined under sub-paragraph (b) being the member’s pensionable pay for the purposes of this paragraph if the further employment is part-time employment.

(21) If none of paragraphs (4) to (17) apply—

(a)the Department must determine the amount of the member’s pensionable pay, and in doing so shall, in addition to the matters referred to in paragraph (4) of regulation 28, have regard to the pensionable pay attributable to pensionable employment comparable to the member’s employment, prevailing pay scales and prevailing rates of pensionable allowances; and

(b)the member shall pay contributions at the rate specified in column 2 of [F16the table in [F17paragraph (2)]] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay determined in accordance with sub-paragraph (a).

(22) If, during the current scheme year—

(a)a payment is made to a member in respect of work that was undertaken by that member—

(i)during an earlier scheme year, or

(ii)during a period before the percentage rate at which contributions are due from that member changed by virtue of paragraph (16) or (17), or

(iii)in part during the scheme year referred to in head (i) and in part during the period referred to in head (ii);

(b)that member is in pensionable employment with the employing authority making that payment on the day that it is made; and

(c)that payment does not exceed £150,

for all purposes under [F12this Section of] the scheme—

(i)that payment shall be treated as if it has been made to the member in respect of work undertaken by that member in the current scheme year, and

(ii)contributions shall be payable in respect of that payment at the rate applicable to the member on the day that the payment is made.

(23) If, during the current scheme year—

(a)a payment is made to a member in respect of work that was undertaken by that member—

(i)during an earlier scheme year, or

(ii)during a period before the percentage rate at which contributions are due from that member changed by virtue of paragraph (16) or (17), or

(iii)in part during the scheme year referred to in head (i) and in part during the period referred to in head (ii);

(b)that member is not in pensionable employment with the employing authority making that payment on the day that it is made; and

(c)that payment does not exceed £150,

for all purposes under [F12this Section of] the scheme—

(i)that payment shall be treated as if it has been made to the member in respect of work undertaken by that member in the scheme year in which the member’s pensionable employment with that employing authority ceased, and

(ii)contributions shall be payable in respect of that payment at the rate applicable to the member on the day that the member’s employment ceased.

(24) If, during the current scheme year—

(a)a payment is made to a member that is determined by that member’s employing authority to have been made in respect of work done during unsocial hours;

(b)that payment is made in respect of work undertaken by that member during a period falling within the two calendar months immediately preceding the calendar month in which that payment is made; and

(c)on the day that payment is made that member is in pensionable employment with the employing authority by which that payment is made,

for all purposes under [F12this Section of] the scheme—

(i)that payment shall be treated as if it has been made to that member in respect of work undertaken by that member in the current scheme year,

(ii)contributions shall be payable in respect of that payment at the rate applicable to the member on the day that the payment is made.

(25) If, during the current scheme year—

(a)a payment is made to a member that is determined by that member’s employing authority to have been made in respect of work done during unsocial hours;

(b)that payment is made in respect of work undertaken by that member during a period falling within the two calendar months immediately preceding the calendar month in which that payment is made, and

(c)on the day that payment is made that member is not in pensionable employment with the employing authority by which that payment is made,

for all purposes under [F12this Section of] the scheme—

(i)that payment shall be treated as if it has been made to that member in respect of work undertaken by that member in the current scheme year,

(ii)contributions shall be payable in respect of that payment at the rate applicable to the member on the day the member’s pensionable employment with that employing authority ceased as determined in accordance with this regulation.

(26) In any case where paragraph (16) applies and it is apparent at the time when the person becomes an active member in an employment under this Part the person’s pensionable pay in that employment includes any amount that is variable, that amount is to be taken as such amount as the employing authority consider appropriate for [F18the current scheme year] and, in the case of a member who works part time, is the variable amount that would be paid in respect of a comparable whole time employment.

(27) If a transfer payment from a corresponding health service scheme is accepted in respect of a person, the person is treated for the purposes of this regulation as if—

(a)the person was an active member of [F12this Section of] the Scheme during any period during which the person was an active member of that scheme; and

(b)the pay by reference to which the person’s benefits under that scheme were calculated was pensionable pay for the purposes of [F12this Section of] the Scheme.]

Textual Amendments

[F19Contribution rate and determination of pensionable earnings for non-GP providersN.I.

30—(1) Member contributions payable by a non-GP Provider under regulation 27(1)(b) must be paid at the member’s contribution rate for the scheme year in question.

(2) A member’s contribution rate is the percentage specified in column 2 of the relevant table in paragraph (14) in respect of the corresponding pensionable earnings band specified in column 1 of that table into which the member’s pensionable earnings falls.

(3) The pensionable earnings bands and contribution percentage rates shall be determined in accordance with the relevant table in respect of each scheme year.

(4) Paragraph (5) applies where, in respect of a scheme year, a non-GP provider—

(a)has certified their pensionable earnings in accordance with regulation 136 and forwarded a record of those earnings to the host Board, or

(b)was not required to certify their earnings in accordance with that regulation but the host Board has the figure that represents the non-GP provider’s pensionable earnings for that scheme year.

(5) In the circumstances referred to in paragraph (4), contributions payable for the scheme year in question shall be those specified in column 2 of the relevant table in paragraph (14) in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to—

(a)the certified or final pensionable earnings from all non-GP provider sources, and

(b)any additional pensionable earnings the non-GP provider is treated as having received during a break in service in accordance with regulation 14.

(6) If paragraph (4) does not apply to a non-GP provider in respect of a scheme year, that non-GP provider shall pay contributions at the rate in column 2 of the relevant table in paragraph (14), on the basis of whichever of the following the host Board considers the most appropriate in the circumstances—

(a)an amount of the non-GP provider’s earnings that has been agreed between the host Board on the one hand and the non-GP provider on the other hand;

(b)an amount of the non-GP provider’s earnings that corresponds to that non-GP provider’s most recent certified or final pensionable earnings referred to in paragraph (4); or

(c)an amount of such earnings that corresponds to the host Board’s estimate of that non-GP provider’s pensionable earnings from all non-GP provider sources for that year.

This is subject to paragraph (7).

(7) If paragraph (6) applies to a non-GP provider in respect of a scheme year and paragraph (4)(a) or (b) is subsequently satisfied in respect of that scheme year, that non-GP provider shall pay contributions at the rate determined in accordance with paragraph (5).

(8) A host Board may adjust a non-GP provider’s contribution rate for any scheme year determined in accordance with paragraph (6)—

(a)by agreement between the host Board on the one hand and the non-GP provider on the other hand, or

(b)without such agreement, if the host Board is satisfied that pensionable earnings of the non-GP provider will exceed the amount used to determine the contribution rate in accordance with that paragraph.

(9) If a member is in non-GP provider service and concurrently in practitioner service in respect of which the member is liable to pay contributions in accordance with regulation 160, contributions payable in respect of the member’s non-GP provider service shall be determined under this regulation and contributions payable in respect of the member’s practitioner service shall be determined under regulation 161.

(10) In determining member contributions payable in accordance with this regulation, a host Board must take account of pensionable earnings from all non-GP provider sources, including any pensionable earnings as a non-GP provider determined by another host Board.

(11) An employing authority that is not a host Board shall, in respect of any pensionable earnings it pays to a non-GP provider, take advice from any relevant host Board in determining the contributions payable in accordance with this regulation.

(12) Where paragraph (13) does not apply, a non-GP provider shall pay member contributions to the host Board.

(13) If a non-GP provider is engaged under a contract of service or for services by an employing authority or is a partner or shareholder in an employing authority that is not an OOH provider, that authority must—

(a)deduct contributions due under this regulation from any pensionable earnings it pays that person, and

(b)if it is not also the host Board, pay those contributions to that Board not later than the 7th day of the month following the month in which the earnings were paid.

[F20(14) For the purposes of this paragraph, the “relevant table” means—

(a)in respect of the 2014-2015 scheme year, Table 1;

[F21(b)in respect of each scheme year from 2015-2016, Table 2.]

Table 1
Scheme Year 2014-15

Column 1

Pensionable Earnings Band

Column 2

Contribution Percentage Rate

Up to £15,4315%
£15,432 to £21,4775.6%
£21,478 to £26,8237.1%
£26,824 to £49,4729.3%
£49,473 to £70,63012.5%
£70,631 to £111,37613.5%
£111,377 to any higher amount14.5%
Table 2
[F22Scheme Years from 2015-2016]

Column 1

Pensionable Earnings Band

Column 2

Contribution Percentage Rate

Up to £15,4315%
£15,432 to £21,4775.6%
£21,478 to £26,8237.1%
£26,824 to £47,8459.3%
£47,846 to £70,63012.5%
£70,631 to £111,37613.5%
£111,377 to any higher amount14.5%]]

Textual Amendments

Contributions by employing authoritiesN.I.

[F23Contributions by employing authorities: generalN.I.

31—(1) The employing authority of a member who is an active member of this Section of the Scheme under this Part must contribute to the scheme, in respect of the pensionable pay, or as the case may be, pensionable earnings of that member, at the rate specified in paragraph (4) (“the employer’s standard rate”).

(2) In specifying the employer’s standard rate, the Department must—

(a)obtain the consent of the Department of Finance and Personnel, and

(b)take account of the advice of the Scheme actuary and the cost of providing for any increase in pensions under this Section of the Scheme as a result of orders made under the provisions of the Pensions (Increase) Act (Northern Ireland) 1971 and Article 69 of the Social Security Pensions (Northern Ireland) Order 1975.

(3) If for any period a person holds more than one employment (whether under a contract of service or for services) with an employing authority in respect of which the person is an active member of the Scheme, this regulation and regulation 32 apply in respect of each of those employments as if it were the only employment held.

(4) The employer’s standard rate is [F2422.5%] .

(5) In any particular case the Department may direct that, for the purposes of this Chapter, “employing authority” includes one or more of—

(a)a successor, transmittee or assignee of an employing authority’s business or functions;

(b)the last employing authority of a person to whom these Regulations apply.

(6) If a non-GP provider is—

(a)an employing authority which is a GMS practice or an APMS contractor, or

(b)a shareholder or partner in such an employing authority,

that employing authority shall pay employer’s standard rate contributions to the host Board not later than the 7th day of the month following the month in which the earnings were paid.

This is subject to paragraph (7).

(7) If a non-GP provider is a shareholder or partner in more than one employing authority referred to in paragraph (6), each employing authority must pay employer’s standard rate contributions on any pensionable earnings it pays to the non-GP provider or, as the case may be, on the non-GP provider’s share of the partnership profits, to the host Board not later than the 7th day of the month following the month in which the earnings were paid.

(8) If paragraph (13) of regulation 30 applies (but paragraph (6) of this regulation does not) and the employing authority referred to in regulation 30(13)—

(a)is not the host Board, that authority must pay employer’s standard rate contributions under this regulation to the host Board not later than the 7th day of the month following the month in which the earnings were paid;

(b)is the host Board, that Board must pay employer’s standard rate contributions under this regulation to the Department in respect of any pensionable earnings it pays to the non-GP provider.

(9) Not later than the 19th day of the month following the month in which pensionable pay or, as the case may be, pensionable earnings are paid to a member, the employer’s standard rate contributions under this regulation must be paid to the Department—

(a)in the case of a member other than a non-GP provider, by that member’s employing authority,

(b)in the case of a non-GP provider, by the host Board.]

Textual Amendments

Contributions by employing authorities: members becoming entitled to pensions under regulation 55N.I.

32.—(1) If a pension becomes payable to a member under regulation 55 (early retirement on termination of employment by employing authority), the employing authority must make a contribution to the Department in respect of—

[F25(a)the cost of providing the pension under that regulation for the period between the member leaving the employment in which the member was an active member and reaching the age of 65—

(i)before any part of that pension is exchanged for a lump sum under regulation 58, and

(ii)in the case of a 2008 Section Optant, after that pension is reduced in accordance with regulation 136L;]

(b)the cost of providing for any increase in the rate of the benefits referred to in sub-paragraph (a) for that period as a result of orders made under Article 69 of the Social Security Pensions (Northern Ireland) Order 1975 (so far as not already met by contributions made under regulation 31(1))[F26; and

(c)in the case of a 2008 Section Optant, the additional cost attributable to the early payment of the lump sum to be paid to such an Optant under regulation 136L.]

(2) If, on a pension under regulation 55 becoming payable to a member in respect of the termination of the member's employment with an employing authority (“the first authority”), a pension also becomes payable to the member in respect of pensionable service with one or more other employing authorities, the first authority must also make any additional contributions due in accordance with paragraph (1) in respect of that other pension.

(3) An employing authority is not responsible for meeting any costs in respect of the early payment of benefits to the extent that the benefits are attributable to contributions made under regulation 34, 36 or 37.

(4) Any contributions payable under this regulation must be paid—

(a)except in a case within sub-paragraph (b), by a single payment made within one month of the date on which the pension under regulation 55 became payable, or

(b)if the Department agrees, by not more than 5 equal annual instalments, the first of which is to be paid within one month of the date on which the pension under regulation 55 became payable and the others by 31st October in each of the following 4 scheme years.

[F27(4A) Sub-paragraph (b) of paragraph (4) does not apply where the member leaves the employment in which the member was an active member on, or after, 1st April 2013.]

(5) The following amounts must be determined by the Department on the advice of the Scheme actuary—

(a)the costs mentioned in paragraph (1),

(b)the amount of the payment mentioned in paragraph (4)(a), and

(c)the amount of each of the instalments payable under paragraph (4)(b).

Textual Amendments

Modifications etc. (not altering text)

Guarantees, indemnities and bondsN.I.

33.—(1) This regulation applies if—

(a)an employing authority fails to pay contributions [F28or has previously failed to do so] in accordance with regulation 31 or 32, and

(b)the authority is—

(i)a GMS practice;

(ii)an APMS contractor; or

[F29(iii)an OOH provider; or

(iv)a GP Federation.]

(2) The Department may require the employing authority to have in force a guarantee, indemnity or bond which provides for payment to the Department, should that authority fail to meet them, of all future liabilities of the authority [F30(or such liabilities as are specified by the Department)] under—

(a)this Part, or

(b)the Health and Personal Social Services (Superannuation) (Additional Voluntary Contributions) Regulations (Northern Ireland) 1999 M1.

(3) The guarantee, indemnity or bond must be in such form, in respect of such an amount and provided by such a person as the Department approves for the purpose.

Textual Amendments

Marginal Citations

Additional contributions to purchase additional pensionsN.I.

Member's option to pay additional periodical contributions to purchase additional pensionN.I.

34.—(1) An active member may opt to make additional periodical contributions by monthly instalments during the contribution option period—

(a)to increase by a specified amount the benefits payable to the member under Chapter 4 (members' retirement benefits) (including if a member dies after a pension becomes payable, the benefits paid to a surviving partner and dependent children at the same rate as the member's pension for three or six months under Chapter 5 (death benefits)), or

(b)to increase by a specified amount those benefits and to increase the benefits otherwise payable in respect of surviving partners and dependent children under Chapter 5 (death benefits) in respect of the member.

(2) A member may exercise the option under paragraph (1) more than once.

(3) If a member exercises an option under paragraph (1), the member's employing authority must—

(a)deduct the member's contributions from the member's earnings, and

(b)pay them to the Department not later than the 19th day of the month following the month in which the earnings were paid.

(4) The annual amount of the periodical contributions payable at the beginning of the contribution option period must not be—

(a)an amount less than the minimum amount, or

(b)an amount other than a multiple of the minimum amount.

(5) In paragraph (4) “the minimum amount” means the amount that would, in accordance with tables prepared for the Department by the Scheme actuary for the scheme year in which the contributions are paid, be the amount of the contributions required to secure an increase in the member's pension of—

(a)£250, or

(b)such other amount as the Department may for the time being determine,

assuming that the contributions are made in accordance with the option for the remainder of the option period.

(6) The tables referred to in paragraph (5)—

(a)may specify different amounts for different descriptions of members, and

(b)may be amended during a scheme year,

but no such amendment affects the contributions payable during that year under any option, except an option under which contributions begin to be paid after the date on which the amendment takes effect.

(7) The total increase in the member's pension as a result of contributions made under this regulation, taken together with any increase as a result of—

(a)contributions made under regulation 36 (member's option to pay additional lump sum contributions to purchase additional pension), or

(b)contributions made under regulation 37 (payment of additional lump sum contributions by employing authority),

may not exceed £5000 or such other amount as the Department may for the time being determine (taking into account any increase in the member's pension as a result of the exercise of an option in accordance with regulations 165 to 174).

(8) In this Part “the contribution option period”, in relation to an option under this regulation, means a period of whole years, that—

(a)is specified in the option,

(b)begins with the pay period in respect of which the first contribution is made under the option,

(c)is not less than 1 year nor more than 20 years, and

(d)does not end later than the member's 65th birthday.

[F31(9) In the case of a 2008 Section Optant, this regulation is subject to regulation 136D.]

Textual Amendments

Modifications etc. (not altering text)

Effect of member being absent or leaving and rejoining [F32this Section of] the Scheme during the contribution option periodN.I.

35.—(1) This paragraph applies if during the contribution option period a member who has exercised the option under regulation 34 is absent from work because of—

(a)illness or injury,

(b)maternity leave,

(c)adoption leave,

(d)paternity leave,

(e)parental leave, [F33shared parental leave,] F34...

(f)a leave of absence of the kind mentioned in regulation 9(3)[F35, or]

[F36(g)parental bereavement leave.]

(2) If paragraph (1) applies—

(a)the contributions under the option continue to be payable unless the member ceases paying contributions under regulation 27, and

(b)where the member does so cease, the member may continue to make contributions in accordance with the option if the member resumes making contributions under regulation 27 before the end of the period of 12 months beginning with the day on which the member first ceased to pay those contributions.

(3) This paragraph applies if—

(a)a member exercises the option under regulation 34,

(b)the member ceases to be an active member during the contribution option period, and

(c)the member becomes an active member again before the end of the period of 12 months beginning with the day on which the member ceased to be an active member.

(4) If paragraph (3) applies, the member may continue to make contributions in accordance with the option after becoming an active member again unless a repayment of contributions has been made to the member under regulation 44.

(5) For the purposes of paragraph (4) it does not matter whether the member has paid any of the repaid contributions back to the Department.

Textual Amendments

F33Words in reg. 35(1)(e) inserted (with effect in accordance with reg. 1(3) of the amending Rule) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 9

Modifications etc. (not altering text)

Member's option to pay lump sum contribution to purchase additional pensionN.I.

36.—(1) An active member may opt to make a single lump sum contribution—

(a)to increase by a specified amount the benefits payable to the member under Chapter 4 (members' retirement benefits) (including if a member dies after a pension becomes payable, the benefits paid to a surviving partner and dependent children at the same rate as the member's pension for three or six months under Chapter 5 (death benefits)), or

(b)to increase by a specified amount those benefits and to increase the benefits otherwise payable in respect of surviving partners or dependent children under Chapter 5 (death benefits) in respect of the member.

(2) A member may only make a contribution under this regulation of an amount that is—

(a)not less than the minimum amount, or

(b)in the case of an amount exceeding the minimum amount, a multiple of the minimum amount.

(3) In paragraph (2) “the minimum amount” means the amount that is, in accordance with tables prepared for the Department by the Scheme actuary, the amount of the single contribution required at the time that the option is exercised to secure an increase in the member's pension of—

(a)£250, or

(b)such other amount as the Department may for the time being determine.

(4) A member may exercise the option under paragraph (1) more than once.

(5) If a member exercises an option under paragraph (1)—

(a)the additional contribution is payable by the member to the employing authority—

(i)by deduction from the member's earnings or otherwise, and

(ii)before the end of the period of 1 month beginning with the day on which the member is notified by the Department that the option is accepted, and

(b)the employing authority must pay it to the Department not later than the 19th day of the month following the month in which the earnings were paid or, as the case may be, the authority received payment of the contribution.

(6) The total increase in the member's pension as a result of contributions made under this regulation, taken together with any increase as a result of—

(a)contributions made under regulation 34 (member's option to pay additional periodical contributions to purchase additional pension), or

(b)contributions made under regulation 37 (payment of additional lump sum contributions by employing authority),

may not exceed £5000 or such other amount as the Department may for the time being determine (taking into account any increase in the member's pension as a result of the exercise of an option in accordance with regulations 165 to 174).

[F37(7) In the case of a 2008 Section Optant, this regulation is subject to regulation 136D.]

Textual Amendments

Modifications etc. (not altering text)

Payment of additional lump sum contributions by employing authorityN.I.

37.—(1) The employing authority of an active member may opt to make a single lump sum contribution—

(a)to increase by a specified amount the benefits payable to the member under Chapter 4 (members' retirement benefits) (including if a member dies after a pension becomes payable, the benefits paid to a surviving partner and dependent children at the same rate as the member's pension for three or six months under Chapter 5 (death benefits)), or

(b)to increase by a specified amount those benefits and to increase the benefits otherwise payable in respect of surviving partners or dependent children under Chapter 5 (death benefits) in respect of the member.

(2) An employing authority may only make a contribution under this regulation of an amount that is—

(a)not less than the minimum amount (as defined in regulation 36(3)), and

(b)in the case of an amount exceeding the minimum amount, a multiple of the minimum amount (as so defined).

(3) An employing authority may only exercise the option under paragraph (1) with the member's consent, but may exercise it more than once in respect of the same member.

(4) The total increase in the member's pension as a result of contributions made under this regulation, taken together with any increase as a result of—

(a)contributions made under regulation 34 (member's option to pay additional periodical contributions to purchase additional pension), or

(b)contributions made under regulation 36 (member's option to pay lump sum contribution to purchase additional pension),

may not exceed £5000 or such other amount as the Department may for the time being determine (taking into account any increase in the member's pension as a result of the exercise of an option in accordance with regulations 165 to 174).

(5) A contribution under this regulation must be paid by the employing authority to the Department within one month of the date on which the authority gave the Department notice under regulation 38(2).

[F38(6) In the case of a 2008 Section Optant, this regulation is subject to regulation 136D.]

Textual Amendments

Modifications etc. (not altering text)

Exercise of options under regulations 34, 36 and 37N.I.

38.—(1) A member exercising an option under regulation 34 or 36 must do so by giving notice in writing to the employing authority, giving such information as may be required and must, at the same time, provide the Department with a copy of that notice.

(2) An employing authority exercising an option under regulation 37 must do so by giving notice in writing to the Department, giving such information as may be required.

(3) An option under regulation 34, 36 or 37 may not be exercised during a period whilst the member is absent from work for any reason.

(4) For the purposes of this Part—

(a)a member is treated as exercising an option under regulation 34 or 36 on the date on which the employing authority receives the member's notice under paragraph (1), and

(b)an employing authority is treated as exercising an option under regulation 37 on the date on which the Department receives the authority's notice under paragraph (2).

(5) The Department may refuse to accept an option exercised under regulation 34, 36 or 37 and must do so if not satisfied that—

(a)the member is in good health, and

(b)in the case of an option exercised under regulation 34, there is no reason why the member's health should prevent the member from paying the contributions for the whole contribution period.

(6) If the Department refuses to accept such an option—

(a)the Department must give notice in writing of that fact—

(i)in the case of an option exercised under regulation 34 or 36, to the member, and

(ii)in the case of an option exercised under regulation 37, to the employing authority and the member, and

(b)this Part applies as if the option had not been exercised.

(7) This Part also applies as if an option under regulation 36 or 37 had not been exercised if—

(a)in the case of an option under regulation 36, the payment is not received by the employing authority—

(i)before the end of the period of 1 month beginning with the day on which the Department notifies the member of the acceptance of the option, or

(ii)if it is earlier, on or before the member's 65th birthday, and

(b)in the case of an option under regulation 37, the payment is not received by the Department—

(i)before the end of the period of one month beginning with the day on which the authority gave the Department notice under paragraph (2), or

(ii)if it is earlier, on or before the member's 65th birthday.

Modifications etc. (not altering text)

Cancellation of options under regulation 34N.I.

39.—(1) A member may cancel an option under regulation 34(1) by giving the employing authority notice in writing.

(2) If a member cancels such an option, the additional periodical contributions cease to be payable for the first pay period beginning after the date on which the employing authority receives the notice and all subsequent pay periods.

(3) If it appears to the Department that the requirement in regulation 34(7) (overall maximum) will not be met if the member continues to make periodical contributions under an option exercised under regulation 34, the Department may cancel the option by giving the member notice in writing.

(4) If the Department cancels such an option [F39in accordance with paragraph (3)] , the additional periodical contributions cease to be payable for the first pay period beginning after the date specified in the notice and all subsequent pay periods.

[F40(5) If, after the exercise of the option under regulation 34, the Department has reasonable grounds to believe that the member’s health will prevent the member from paying contributions for the whole contribution period, the Department may cancel the option by giving the member notice in writing.

(6) If the Department cancels such an option in accordance with paragraph (5)—

(a)the additional periodical contributions cease to be payable for the first pay period beginning after the date specified in the notice (“date of cancellation”) and all subsequent pay periods; and

(b)any periodical payments made prior to the date of cancellation shall be returned to the member.]

Textual Amendments

Modifications etc. (not altering text)

Effect of payment of additional contributions under this ChapterN.I.

40.—(1) This regulation applies if—

(a)an option is exercised by a member under regulation 34 and all the contributions to be made under the option are made,

(b)an option is exercised by a member under regulation 36 or by a member's employing authority under regulation 37 and the lump sum payment is made.

(2) Subject to paragraph (9), the member's pension is increased by the full amount of the increase to be made in accordance with the terms of the option, after the final adjustment in that amount in accordance with regulation 43(revaluation of increases bought under options: members' pensions).

(3) Paragraph (2) is without prejudice to any increase or reduction falling to be made in the total amount of the member's pension under Chapter 4 (members' retirement benefits) [F41or Chapter 10 of this Part] as a result of the member becoming entitled to payment of the pension before or after reaching the age of 65 (see regulations 47 to 49 [F41and 136U] ).

(4) In the case of an option under regulation 34(1)(b), 36(1)(b) or 37(1)(b), any pension payable under Chapter 5 (death benefits) in respect of the member is increased by the appropriate amount.

(5) In paragraph (4), subject to regulations 41 and 42(3), “the appropriate amount” means—

(a)in the case of a pension under regulation 67 the amount of which is determined under regulation 69 (active members) or regulation 71 (deferred members), 37.5% of the amount of the increase mentioned in paragraph (2) that would have applied in the member's case if the member had become entitled to the increase on the date of death (disregarding paragraph (3)),

(b)in the case of a pension under regulation 67 the amount of which is determined under regulation 70 (pensioner members), 37.5% of the amount of the increase in the member's pension as a result of the option,

(c)in the case of a pension under regulation 74 the amount of which is determined under regulation 76 (active members) or regulation 78 (deferred members), the appropriate fraction (within the meaning of regulation 76 or, as the case may be, regulation 78) of 75% of the amount of the increase mentioned in paragraph (2) that would have applied in the member's case if the member had become entitled to the increase on the date of death (disregarding paragraph (3)), and

(d)in the case of a pension under regulation 74 the amount of which is determined under regulation 77 (pensioner members), the appropriate fraction (within the meaning of that regulation) of 75% of the amount of the increase in the member's pension as a result of the option.

(6) Except as provided in regulation 49, no separate claim is required as respects any additional pension payable by virtue of this regulation.

(7) This regulation is subject to regulation 41.

(8) For the effect of the options under regulation 34 where this regulation does not apply, see regulation 42 (effect of part payment of periodical contributions).

(9) Paragraph (10) applies only to an option under regulations 34(1)(a), 36(1)(a) or 37(1)(a), where a pension is to be paid for either three or six months at the same rate as the member's pension was being paid at the date of that member's death.

(10) Any increase to the member's pension shall be included only in a benefit payable to a surviving partner or a dependent child in respect of the member under these Regulations whilst it is being paid at the rate and for the duration of one of the periods referred to in paragraph (9).

[F42(11) In the case of a 2008 Section Optant, this regulation is subject to regulation 136D.]

Textual Amendments

Modifications etc. (not altering text)

Effect of death or early payment of pension after option exercised under regulation 34, 36 or 37N.I.

41.—(1) If a member in respect of whom an option under regulation 34, 36 or 37 has been exercised dies before the end of the period of 12 months beginning with the date on which the option was exercised—

(a)an amount equal to the contributions paid under the option must be paid—

(i)in the case of an option under regulation 34 or 36, to the member's personal representatives, and

(ii)in the case of an option under regulation 37, to the employing authority which made the contribution, and

(b)regulation 40 (4) does not apply.

(2) If a member in respect of whom an option under regulation 34 has been exercised dies after the end of the period of 12 months beginning with the date on which the option was exercised and before the end of the contribution option period, regulation 40 (4) applies as if all contributions due after the date of death had been made.

(3) If a member in respect of whom an option under regulation 34, 36 or 37 has been exercised becomes entitled to a pension under regulation 52 as a result of a claim made before the end of the period of 12 months beginning with the date on which the option was exercised—

(a)regulation 40(2) and (4) does not apply, and

(b)an amount equal to the contributions paid under the option must be paid—

(i)in the case of an option under regulation 34 or 36, to the member, and

(ii)in the case of an option under regulation 37, to the employing authority which made the contribution.

(4) If a member in respect of whom an option under regulation 34 has been exercised becomes entitled to a pension under regulation 52 before the end of the contribution option period as a result of a claim made after the end of the period of 12 months beginning with the date on which the option was exercised, regulation 40(2) and (4) applies as if all contributions under the option had been made.

[F43This is subject to regulation 39(5) and (6).]

(5) If a member in respect of whom an option under regulation 34, 36 or 37 has been exercised—

(a)becomes entitled to a pension under regulation 48, 54 or 55, or

(b)becomes entitled to a pension under regulation 49 before reaching the age of 65,

the increase in the member's pension under Chapter 4 (members' retirement benefits) which would otherwise be due under regulation 40(2) or regulation 42 is reduced.

(6) The amount of the reduction is such amount as the Department determines, after consulting the Scheme actuary, to be appropriate by reason of the payment of the increase before the member reaches 65.

(7) This regulation is subject to regulation 42.

Textual Amendments

Modifications etc. (not altering text)

Effect of part payment of periodical contributionsN.I.

42.—(1) This regulation applies if—

(a)the full number and amount of contributions due under an option under regulation 34 for the whole contribution option period are not made, and

(b)regulation 41(1) to (4) does not apply.

(2) The increase in the member's pension under Chapter 4 (members' retirement benefits) is the appropriate proportion of the increase that would have been made under regulation 40(2) if the full number and amount of contributions had been made (but taking account of regulation 41(5) if that applies).

(3) In the case of an option under regulation 34(1)(b), the increase in any benefit payable under Chapter 5 (death benefits) in respect of the member is the appropriate proportion of the increase that would have been made under regulation 40(4) if the full number and amount of contributions had been made (but taking account of regulation 41(5) if that applies).

(4) For the purposes of paragraphs (2) and (3), the appropriate proportion is calculated in accordance with such method as the Scheme actuary may determine and specify in guidance given to the Department.

(5) In making a determination under paragraph (4), the Scheme actuary must have regard to—

(a)the proportion that the total contributions paid bears to the full amount of contributions due under an option under regulation 34 for the whole contribution option period, and

(b)the preservation requirements.

[F44(6) In the case of a 2008 Section Optant, this regulation is subject to regulation 136D.]

Textual Amendments

[F45Revaluation of increases bought under options: members’ pensionsN.I.

43.—(1) Where an option under regulation 34, 36 or 37 has been exercised, the final amount of the increase in a member’s pension immediately before the beginning date for that pension shall be determined in accordance with this regulation.

(2) Where the increase in pension is in respect of an option that was exercised less than 2 months before the increase becomes payable, the final amount is calculated in accordance with paragraph (4).

(3) Where the increase in pension is in respect of an option that was exercised 2 or more months before the increase in pension becomes payable, the final amount is calculated in accordance with paragraph (5).

(4) The calculation referred to in paragraph (2) is as follows—

(5) The calculation referred to in paragraph (3) is as follows—

(6) In this regulation, “the beginning date”, in relation to a pension, means the date on which it is treated as beginning for the purposes of the Pensions (Increase) Act (Northern Ireland) 1971 (see section 8(2) of that Act).]

Textual Amendments

Modifications etc. (not altering text)

Repayment of contributionsN.I.

Repayment of contributionsN.I.

44.—(1) The contributions made by a member under this Chapter are not repayable in any circumstances except if—

(a)paragraph (2) applies, or

(b)Chapter V of Part IV of the 1993 Act (early leavers: cash transfer sums and contribution refunds) applies and the payment is made in accordance with that Chapter.

(2) This paragraph applies if—

(a)a person who is not a pensioner member ceases to be an active member and does not continue to be, or become, an active member for the purposes of Part 3 within 12 months of ceasing officer service,

(b)the person does not fall within sub-paragraph (a), (b), (c) or (d) of regulation 45(2) (former members entitled to a pension),

(c)paragraph (1)(b) does not apply, and

(d)the person claims repayment of contributions under this regulation by applying in writing to the Department.

(3) If paragraph (1)(b) applies, the person is entitled to be paid the amount to which the person is entitled under Chapter V of Part IV of the 1993 Act, less—

(a)such part of any contributions equivalent premium paid in respect of the person as is permitted by or under section 57 of the 1993 Act, and

(b)an amount equal to the income tax payable under section 205 of the Finance Act 2004 (short service refund lump sum charge) as a result of the repayment.

(4) If paragraph (2) applies, the person is entitled to be paid an amount equal to the sum of the contributions made by the person under this Chapter, less the amounts mentioned in paragraph (3)(a) and (b).

(5) If a repayment is made under this regulation, the member's rights under [F46this Section of] the Scheme are extinguished unless the person or the person's spouse or civil partner is entitled to a guaranteed minimum pension under [F46this Section of] the Scheme and a contributions equivalent payment has not been paid.

(6) A person—

(a)who is entitled to a repayment of contributions under this regulation, and

(b)whose pensionable service did not cease because the person's employment was terminated at the person's request,

is entitled to interest on the amount of the repayment unless the person's pensionable service ceased because the person's employment was terminated by reason of misconduct or inefficiency.

(7) Subject to paragraphs (8) and (9), the interest is calculated on a compound basis at the rate of 2.5% per year, with yearly rests, for the period starting on 1st April after the contributions were paid and ending with the day the member leaves pensionable service.

(8) Paragraph (7) does not apply if paragraph (1)(b) applies and the person is entitled to a greater amount of interest under Chapter V of Part IV of the 1993 Act.

(9) So far as the contributions were paid under another scheme and were included in a transfer payment to [F47this Section of] the Scheme—

(a)interest for the period before the transfer payment was made is calculated in accordance with the Scheme making the transfer payment (subject to any provision made in any statutory provision applicable to the transfer), and

(b)paragraph (7) does not apply as respects that period.

Textual Amendments

Modifications etc. (not altering text)