The National Health Service (Superannuation Scheme, Pension Scheme and Injury Benefits) (Scotland) Amendment (No. 2) Regulations 2009

Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the National Health Service Superannuation Scheme (Scotland) Regulations 1995 (S.I. 1995/365) (“the 1995 Regulations”) which establishes the National Health Service Superannuation Scheme for Scotland, the National Health Service Pension Scheme (Scotland) Regulations 2008 (S.S.I.

2008/224) (“the 2008 Regulations”) which establishes the National Health Service Pension Scheme for Scotland and the National Health Service (Injury Benefits) (Scotland) Regulations 1998 (S.I. 1998/1594) (“the Injury Benefits Regulations”).

Regulation 1 provides for citation, commencement and effect, including that certain provisions of this instrument are to take effect from various dates before the date of commencement through use of the power in section 12(1) of the Superannuation Act 1972.

The remainder of these Regulations are divided into four Parts, with Parts 2 to 4 amending the 1995 Regulations, the 2008 Regulations and the Injury Benefits Regulations respectively, and Part 5 providing that certain persons detrimentally affected by provisions in these Regulations having retrospective effect may elect for the provisions not to apply to them.

Parts 2 and 3 make parallel amendments in respect of both the 1995 Regulations and the 2008 Regulations. Part 2 also introduces amendments specific to the 1995 Regulations and Part 3 makes amendments specific to the 2008 Regulations.

The changes dealing with parallel issues in Parts 2 and 3 comprise the following. The introduction of changes to the way tiered contributions rates for members are assessed for the Scheme year 2009–10 and subsequently (regulations 4, 13, 20, 21, 22 and 57); the introduction of new estimates and end-of-year certificates of NHS Scheme pensionable earnings and contributions, for assistant and salaried medical practitioner completion (regulations 3, 57 and 86); the clarification of the benefits payable in respect of a period of re-employment following ill health retirement and the benefits payable in respect of ill health pensioners whose lower tier ill health pension is replaced by an upper tier ill health pension including, where appropriate, the payment of statutory interest (regulations 3, 5, 7, 8, 10, 11, 19, 29, 32(b) and (c), 50, 52, 55, 63, 64(b), 83 and 85); the clarification of the pay on which a lump sum death benefit is paid in respect of a practitioner (regulations 13(3), 69, 71, and 80); the deletion of references to “safeguarded rights” which were abolished by S.S.I.

2009/598 (regulations 14, 34, 66 and 84).

The changes specific to Part 2 are the inclusion of a reference to nominated partners in regulations providing for child pensions paid following the death of a pensioner (regulation 9); the inclusion of a reference to the requirements of the lump sum rule in the Finance Act 2004 in connection with benefits to be commuted on terminal illness (regulation 6); and preserved pensions become subject to the Scottish Ministers' determination on whether the member is entitled to commutation of their benefits because of terminal illness (regulation 12).

The changes specific to Part 3 are the introduction of a new definition of “non-contributing member” and the revision of the existing definition of “member” to include “non-contributing members” (regulations 16 and 59); a new employer contribution rate from 1st April 2009 (regulations 23 and 58); provision for the benefits to be paid on the retirement or death of a non-contributing member (regulations 18, 24, 25, 26, 27, 28, 30, 31, 33, 35, 36, 37, 39, 40(a), (b), (d) and (e), 41, 42, 44, 45, 46, 47, 59, 60, 61, 62, 65, 67, 68(a), 69, 71, 73(a), (b), (d) and (e), 74, 75, 77, 78, 79, and 80); provision for the amount of service to be used when calculating a child’s pension (regulations 40(c), 43, 73(c) and 76); provision for abatement to be disregarded in certain circumstances following the death of a pensioner (regulations 38 and 70); changes to cross references in regulations dealing with breaks in service and children’s pensions (regulation 17 and 42); and changes to a cross reference in the definition of “active member” (regulation 54(a)).

The changes made to the Injury Benefits Regulations by Part 4 are the following: inserting a definition of “ophthalmic provider” (regulation 88); providing for the employment and support allowance payable under section 1(2)(a) of the Welfare and Reform Act 2007 (c. 5) to be taken into account in calculating benefits under the Injury Benefits Regulations (regulation 89); and providing for when employment and support allowance payable is taken into account in that calculation (regulation 90).

Part 5 provides that deferred members, or members in receipt of a relevant benefit, who are detrimentally affected by these Regulations may elect for the provisions not to apply to them by giving notice within six months of the coming into force of these Regulations (regulation 91).