2013 No. 168

National Health Service

The National Health Service (Superannuation Scheme and Pension Scheme) (Scotland) Amendment (No. 2) Regulations 2013

Made20th May 2013

Laid before the Scottish Parliament28th May 2013

Coming into force29th June 2013

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 10 of, and Schedule 3 to, the Superannuation Act 19721 and of all other powers enabling them to do so.

In accordance with section 10(1) of that Act, these Regulations are made with the consent of the Treasury2.

In accordance with section 10(4) of that Act, the Scottish Ministers have consulted with such representatives of persons likely to be affected by these Regulations as appear to them to be appropriate.

PART 1General

Citation, commencement and effect1.

(1)

These Regulations may be cited as the National Health Service (Superannuation Scheme and Pension Scheme) (Scotland) Amendment (No. 2) Regulations 2013.

(2)

These Regulations come into force on 29th June 2013 and have effect from 1st April 2013.

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

General2.

The National Health Service Superannuation Scheme (Scotland) Regulations 20113 are amended in accordance with regulations 3 and 4.

Amendment of regulation D13.

In regulation D1 (contributions by members)—

(a)

for paragraph (2), substitute—

“(2)
Where paragraph (6) applies, a member’s contribution rate for the scheme year 2013-2014 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.
Table 1: Scheme Year 2013-14
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%
(2A)
Where paragraph (20), (21) or (25) applies, a member’s contribution rate for the scheme year 2013-2014 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.
Table 2: Scheme Year 2013-14
Column 1
Pensionable Pay Band
Column 2
Contribution Percentage Rate
Up to £15,431
5%
£15,432 to £21,387
5.3%
£21,388 to £26,823
6.8%
£26,824 to £49,472
9%
£49,473 to £70,630
11.3%
£70,631 to £111,376
12.3%
£111,377 to any higher amount
13.3%”.

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%

Column 1 Pensionable Pay Band	Column 2 Contribution Percentage Rate
Up to £15,431	5%
£15,432 to £21,387	5.3%
£21,388 to £26,823	6.8%
£26,824 to £49,472	9%
£49,473 to £70,630	11.3%
£70,631 to £111,376	12.3%
£111,377 to any higher amount	13.3%”.

(b)

in paragraph (3), for “the table in paragraph (2)” substitute “the tables set out in this regulation”;

(c)

in paragraphs (20), (21) and (25), for “paragraph (2)” substitute “paragraph (2A)”.

Amendment of Schedule 14.

In paragraph 14 (contributions to this Section of the scheme) of Schedule 1 (medical and dental practitioners), in sub-paragraph (2) for Table 2 substitute the following table—

“Table 2: Scheme Year 2013-2014
Column 1
Pensionable Earnings Band
Column 2
Contribution Percentage Rate
Up to £15,431
5%
£15,432 to £21,387
5.3%
£21,388 to £26,823
6.8%
£26,824 to £49,472
9%
£49,473 to £70,630
11.3%
£70,631 to £111,376
12.3%
£111, 377 to any higher amount
13.3%”.

Column 1 Pensionable Earnings Band	Column 2 Contribution Percentage Rate
Up to £15,431	5%
£15,432 to £21,387	5.3%
£21,388 to £26,823	6.8%
£26,824 to £49,472	9%
£49,473 to £70,630	11.3%
£70,631 to £111,376	12.3%
£111, 377 to any higher amount	13.3%”.

PART 3Amendment of the National Health Service Pension Scheme (Scotland) Regulations 2008

General5.

The National Health Service Pension Scheme (Scotland) Regulations 20084 are amended in accordance with regulations 6 to 9.

Amendment of regulation 2.C.26.

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

(a)

for paragraph (2) substitute—

“(2)
Where paragraph (2) of regulation 2.C.3 applies, a member’s contribution rate for the scheme year 2013-2014 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.
Table 1: Scheme Year 2013-2014
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%
(2A)
Where paragraph (16), (17) or (21) of regulation 2.C.3 applies, a member’s contribution rate for the scheme year 2013-2014 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.
Table 2: Scheme Year 2013-14
Column 1
Pensionable Pay Band
Column 2
Contribution Percentage Rate
Up to £15,431
5%
£15,432 to £21,387
5.3%
£21,388 to £26,823
6.8%
£26,824 to £49,472
9%
£49,473 to £70,630
11.3%
£70,631 to £111,376
12.3%
£111, 377 to any higher amount
13.3%”.

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%

Column 1 Pensionable Pay Band	Column 2 Contribution Percentage Rate
Up to £15,431	5%
£15,432 to £21,387	5.3%
£21,388 to £26,823	6.8%
£26,824 to £49,472	9%
£49,473 to £70,630	11.3%
£70,631 to £111,376	12.3%
£111, 377 to any higher amount	13.3%”.

(b)

in paragraph (3), for “table in paragraph (2)” substitute “tables set out in this regulation”.

Amendment to regulation 2.C.37.

In paragraphs (16), (17) and (21) of regulation 2.C.3 (determination of pensionable pay for the purposes of setting a contribution rate for members other than non-GP providers), for “2.C.2(2)” substitute “2.C.2(2A)”.

Amendment to regulation 2.C.48.

In paragraph (15) of regulation 2.C.4 (contribution rate and determination of pensionable earnings for non-GP providers), for Table 2 substitute the following table—

“Table 2: Scheme year 2013-2014
Column 1
Pensionable Earnings Band
Column 2
Contribution Percentage Rate
Up to £15,431
5%
£15,432 to £21,387
5.3%
£21,388 to £26,823
6.8%
£26,824 to £49,472
9%
£49,473 to £70,630
11.3%
£70,631 to £111,376
12.3%
£111, 377 to any higher amount
13.3%”.

Column 1 Pensionable Earnings Band	Column 2 Contribution Percentage Rate
Up to £15,431	5%
£15,432 to £21,387	5.3%
£21,388 to £26,823	6.8%
£26,824 to £49,472	9%
£49,473 to £70,630	11.3%
£70,631 to £111,376	12.3%
£111, 377 to any higher amount	13.3%”.

Amendment to regulation 3.C.29.

In paragraph (14) of regulation 3.C.2 (member’s contribution rate), for Table 2 substitute the following table—

“Table 2: Scheme year 2013-2014
Column 1
Pensionable Earnings Band
Column 2
Contribution Percentage Rate
Up to £15,431
5%
£15,432 to £21,387
5.3%
£21,388 to £26,823
6.8%
£26,824 to £49,472
9%
£49,473 to £70,630
11.3%
£70,631 to £111,376
12.3%
£111, 377 to any higher amount
13.3%”.

Column 1 Pensionable Earnings Band	Column 2 Contribution Percentage Rate
Up to £15,431	5%
£15,432 to £21,387	5.3%
£21,388 to £26,823	6.8%
£26,824 to £49,472	9%
£49,473 to £70,630	11.3%
£70,631 to £111,376	12.3%
£111, 377 to any higher amount	13.3%”.

JOHN SWINNEY

A member of the Scottish Government

St Andrew’s House,

Edinburgh

15th May 2013

We consent

DAVID EVENNETT

ROBERT GOODWILL

Two of the Lords Commissioners of Her Majesty’s Treasury

20th May 2013

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the National Health Service Superannuation Scheme (Scotland) Regulations 2011 and the National Health Service Pension Scheme (Scotland) Regulations 2008 so as to provide for changes to pensionable pay bands or earnings bands and employee contribution percentage rates for the 2013-14 Scheme Year (which is the period from 1st April 2013 to 31st March 2014) for practitioners and also for officer members who change employment or start employment in the scheme year.