The Police Pension Scheme (Scotland) Regulations 2015
PART 1Preliminary
1Citation and commencement
2Interpretation
3Members of the police service in Northern Ireland
PART 2Establishment of scheme
4Establishment of scheme
PART 3Governance
5Scheme manager
6Scheme manager’s obligation to pass on member’s records
7Establishment of pension board
8Membership of pension board
9Establishment of scheme advisory board
10Membership of scheme advisory board
11Conflict of interest
PART 4Scheme membership
CHAPTER 1Active membership
12Eligible service
13Periods of unpaid leave
14Period of permanent service
CHAPTER 2Automatic enrolment
15Application of Chapter
16Interpretation of Chapter
17Automatic enrolment
18Opting in to this scheme
19When an opt-in takes effect
20Automatic re-enrolment
21Opting out of this scheme
22Opting out before the end of the initial period of eligible service
23Opting out after the initial period of eligible service
CHAPTER 3Pensionable earnings and assumed pay
24Pensionable earnings
25Pensionable earnings during a period of assumed pay
CHAPTER 4Eligibility for payment of ill-health benefits
26Interpretation
27Determination of eligibility for ill-health benefits
28Re-determination of eligibility for payment of ill-health benefits
29Reduced rate of member contributions
30Selected medical practitioner’s report
31Appeal against selected medical practitioner’s report
32Revised report by third registered medical practitioner
33Refusal to be medically examined
CHAPTER 5Deferred membership
34Meaning of “deferred member”
PART 5Pension accounts
CHAPTER 1Accrued pension
35Descriptions of accrued pension
36Calculation of amount of accrued pension for purpose of deferment or retirement
CHAPTER 2Calculation of adjustments
37Calculation of “retirement index adjustment”
38Calculation of “retirement PIA index adjustment”
39Determination of “the age addition”
40Determination of “the assumed age addition”
41Actuarial reduction on early payment of pension (early payment reduction)
42Late payment supplement
CHAPTER 3Pension accounts: general
43Establishment of pension accounts: general
44Closure and adjustment of pension accounts on transfer out
CHAPTER 4Active member’s account
45Application of Chapter
46Establishment of active member’s account
47Receipt of a transfer value payment
48Receipt of a club transfer value payment
49Amount of pension for a scheme year
50Opening balance, index adjustment, PIA index adjustment and age addition
51Closure and re-establishment of active member’s account
52Active member’s account to remain open during periods of unpaid leave
53Adjustment of active member’s account after period of unpaid family leave or unpaid sick leave
CHAPTER 5Deferred member’s account
54Application of Chapter
55Establishment of deferred member’s account
56Provisional amount of deferred pension
57Adjustment of provisional amount
58Closure of deferred member’s account after gap in service not exceeding 5 years
CHAPTER 6Retirement account
59Establishment of retirement account
60Amount of retirement earned pension and retirement added pension
61Closure of retirement account
CHAPTER 7Pension accounts for pension credit members
62Establishment of pension credit member’s account
63Other pension accounts
PART 6Retirement pensions payable on grounds of permanent medical unfitness
CHAPTER 1General
64Medical unfitness
65Permanent medical unfitness
66Decision of selected medical practitioner
67Refusal to be medically examined or attend interviews
68A report under this Part
CHAPTER 2Compulsory ill-health retirement
69Application of Chapter
70Former member of the police force
71Referral of medical questions for purpose of regulation 72
72Compulsory retirement on grounds of permanent medical unfitness
73Compulsory retirement of member who was required to continue to serve
74Compulsory retirement void if appeal successful
CHAPTER 3Early payment of full retirement pension on grounds of permanent medical unfitness
75Application of Chapter
76Referral of medical questions for purpose of early payment of a full retirement pension on grounds of permanent medical unfitness
PART 7Retirement benefits
CHAPTER 1General
77Application of Part
78Qualifying service
79Descriptions of full retirement pension
CHAPTER 2Full retirement benefits
80Entitlement to full retirement pension (active members)
81Entitlement to full retirement pension (deferred members)
82Claim for payment of full retirement pension (active members)
83Notice period for active members
84Full retirement pension payable at member’s state pension age (deferred members)
85Full retirement pension payable early on grounds of permanent medical unfitness (deferred members)
86Claim for early payment of full retirement pension otherwise than on grounds of permanent medical unfitness (deferred members)
87Members who have been dismissed or required to resign
88Annual rate of full retirement pension (active members)
89Annual rate of full retirement pension (deferred members)
90Full retirement pension ceasing to be payable
CHAPTER 3Ill-health pension
91Payment thresholds
92Entitlement to payment of ill-health pension
93Claim for payment of ill-health pension
94Annual rate of ill-health pension under this scheme
95Deferment of added pension attributable to recent payments
CHAPTER 4Reduction of ill-health benefits
96Referral of medical question for purpose of reduction of benefits
97Reduction of pension in case of default
98Refusal to be medically examined
99Decision of employer void if appeal against decision of selected medical practitioner is successful
CHAPTER 5Review of ill-health benefits
100Review of lower tier ill-health pension
101Cancellation of lower tier ill-health pension if medical unfitness ceases
102Entitlement to enhanced upper tier ill-health pension following claim for payment
103Entitlement to enhanced upper tier ill-health pension following periodic review
104Review and cancellation of enhanced upper tier ill-health pension
105Cancellation of ill-health pension: failure to receive appropriate medical treatment
106Review and cancellation of full retirement pension which came into payment early on grounds of permanent medical unfitness
107Referral of medical questions for purpose of a review
108Refusal to be medically examined
109Decision of employer void if appeal against decision of selected medical practitioner is successful
CHAPTER 6Payment options
110Options under this Chapter
111Exercising an option under this Chapter
112Option to buy out early payment reduction
113Option to defer payment of retirement added pension
114Option to commute part of pension
PART 8Benefits for pension credit members
115Interpretation
116Entitlement to pension credit member’s pension
117Claim for payment of pension credit member’s pension
118Payment of pension credit member’s pension
119Annual rate of pension credit member’s pension
120Pension credit member’s rights
121Option for pension credit member to commute part of pension
122Option for pension credit member to commute whole pension (serious ill-health)
PART 9Death benefits
CHAPTER 1Application of Part
123Application of Part
CHAPTER 2Pensions for surviving adults
124Surviving adults
125Meaning of “surviving adult partner”
126Meaning of “surviving adult’s pension”
127Entitlement to surviving adult’s pension
128Surviving adult’s pension payable in respect of pension debit member
129Annual rate of surviving adult’s pensions payable on death of pensioner member
130Annual rate of surviving adult’s pensions payable on death of deferred member
131Annual rate of surviving adult’s pensions payable on death of active member
132Reduction in pensions in cases of wide age disparity
CHAPTER 3Pensions for eligible children
133Meaning of “eligible child’s pension”
134Meaning of “eligible child”
135Eligible child’s pension
136Annual rate of eligible child’s pension
CHAPTER 4Payment of pensions for surviving adults and eligible children
137Payment of pensions under this Part
138Suspension and recovery of pensions paid under this Part
139Provisional payment of eligible child’s pension: later adjustments
140Adjustment of benefits to comply with FA 2004 where members die over 75
141Guaranteed minimum pensions for surviving spouses and civil partners
CHAPTER 5Nominations for lump sum death grants
142Nominations for lump sum death grants
143Invalid nominations of individuals
144Recovery of payment if nomination found to be invalid
CHAPTER 6Payment of lump sum death grants
145Payment of lump sum death grants: general
146Persons who may be paid lump sum death grant
147Pension protection lump sum death benefit
148Payment of pension instead of lump sum death grant for members who have reached 75
CHAPTER 7Amount of lump sum death grant
149Meaning of “final pay”
150Meaning of “annualised final pay”
151Amount of lump sum death grant payable on death of active member
152Amount of lump sum death grant payable on death of pension credit member
153Amount payable under court order to former spouse or civil partner
CHAPTER 8Death gratuities
154Application of Chapter
155Death gratuities - dependants
156Death gratuity - estate
CHAPTER 9Prevention of duplication of benefits
157Payment of one benefit only in respect of deceased member
PART 10Contributions
158Amount of pensionable earnings
159Annualised rate of pensionable earnings
160Rate of member contributions
161Payment of member contributions
162Option to pay member contributions for period of unpaid leave
163Payment of member contributions for unpaid leave
164Employer contributions
165Deduction of payments for added pension under Schedule 3
166Refund of all member contributions and payments for added pension made by the member
167Member repays refund of contributions on rejoining this scheme
PART 11Transfers
CHAPTER 1Preliminary
168Application of Part
169Interpretation of Part
CHAPTER 2Transfers out
170Transfer payments made to other schemes or pension arrangements
171Application for a statement of entitlement
172Statement of entitlement
173Request for transfer payment to be made
174Calculating the amount of a transfer value or club transfer value
175Request for transfer out after member repays to scheme manager a refund received under regulation 166
176Effect of transfers out
CHAPTER 3Transfers in
177Application of Chapter
178Interpretation of Chapter
179Request for acceptance of a transfer payment
180Transfer statement
181Amount of transferred pension
182Club transfer statement
183Amount of club transfer earned pension
CHAPTER 4England and Wales and NI transfers
184Interpretation
185Transfers out
186Transfers in
PART 12Actuarial valuations and employer cost cap
187Appointment of scheme actuary and actuarial valuations
188Employer cost cap
PART 13Supplementary
CHAPTER 1Dual capacity members
189Meaning of “dual capacity member”
190Payment of benefits to or in respect of a dual capacity member
CHAPTER 2Payment of benefits: general
191Reduction in pension debit member’s benefits
192Late payment of retirement index adjustment or retirement PIA index adjustment
193Commutation of small pensions
CHAPTER 3Guaranteed minimum pensions
194Interpretation and application
195Guaranteed minimum under section 14 of PSA 1993
196Contracting–out rights
CHAPTER 4Appeals in relation to payment of benefits
197Appeals to sheriff
198Appeals to tribunal
199Limitation on appeals
CHAPTER 5Forfeiture and set-off
200Pension supervising authority
201Forfeiture: offences committed by members
202Forfeiture: offences committed by a member’s beneficiary
203Forfeiture: relevant monetary obligations and relevant monetary losses
204Set-off
205Forfeiture and set-off: procedure
206Forfeiture: appeals to sheriff
207Forfeiture: appeals to tribunal
CHAPTER 6Payment and deduction of tax
208Scheme manager to be scheme administrator for purposes of Part 4 of Finance Act 2004
209Payment on behalf of members of lifetime allowance charge
210Reduction of benefits where lifetime allowance charge payable
211Information about payment of annual allowance charge
212Reduction of benefits where annual allowance charge paid by scheme manager
CHAPTER 7General
213General prohibition on unauthorised payments
214Calculation of periods of membership and service
215Procedure on appeals to tribunal
216Evidence of entitlement
217Provision of benefit information statements to members
218Transitional provisions
SCHEDULE 1Medical decisions: appeals and reconsideration
1Interpretation
2Appeal against decision of a selected medical practitioner
3Referral of final decision for reconsideration
4Referral of final decision by sheriff or tribunal
5Referral to appointed medical practitioner
6Appointment of appeal board
7Procedure and costs on appeals to appeal board
8Hearing the appeal
9Written evidence or a written statement
10Costs payable if hearing is cancelled, adjourned or postponed
11Costs payable on decision
SCHEDULE 2Progressive medical conditions
SCHEDULE 3Payments for added pension
PART 1General
1Interpretation
2Meaning of “overall limit of added pension”
3Amount of accrued added pension may not exceed overall limit of added pension
4Refund of overpayments
PART 2Exercising the added pension option
5Added pension option exercisable by member
PART 3Periodical payments for added pension
6Application of Part
7Member’s option to make periodical payments for added pension
8Cancellation of option by member
9Periodical payments
10Amount of added (self only) pension for a scheme year (periodical payments)
11Amount of added (all beneficiaries) pension for a scheme year (periodical payments)
PART 4Lump sum payments for added pension made by member
12Application of Part
13Member’s option to make a lump sum payment for added pension
14Statement of amount of added pension
15Amount of added (self only) pension (lump sum payment)
16Amount of added (all beneficiaries) pension (lump sum payment)
SCHEDULE 4Transitional provisions
PART 1General
1Interpretation
2Meaning of “tapered protection closing date”
3Pensionable service under a police scheme
4Continuity of service (1987 transition members)
5Continuity of service (2006 transition members)
6Meaning of “active member” of the 1987 scheme or the equivalent NI police pension scheme
7Meaning of “active member” of the 2006 scheme or the equivalent NI police pension scheme
8Meaning of “active member” of an existing scheme
PART 2Exceptions for full protection members of the 1987 scheme
9Meaning of “full protection member” (the 1987 scheme)
10Exception for full protection member during protection period
11Active member of the 1987 scheme on scheme closing date
PART 3Exceptions for full protection members of the 2006 scheme
12Meaning of “full protection member” (the 2006 scheme)
13Exception for full protection member during protection period
14Active member of the 2006 scheme on scheme closing date
PART 4Exceptions for tapered protection members of the 1987 scheme
15Meaning of “tapered protection member” (the 1987 scheme)
16Exception for tapered protection members during protection period
17Active member of the 1987 scheme on scheme closing date
PART 5Exceptions for tapered protection members of the 2006 scheme
18Meaning of “tapered protection member” (the 2006 scheme)
19Exception for tapered protection members during protection period
20Active member of the 2006 scheme on scheme closing date
PART 6Payment of ill-health pension to transition members with continuity of service
21Meaning of “ill-health pension” in relation to the existing police pension scheme
22Meaning of “normal pension age under the existing police pension scheme”
23Transition member who has not reached normal pension age under the existing police pension scheme
24When transition member reaches normal pension age under the existing police pension scheme
PART 7Payment of death benefits in respect of transition members with continuity of service
25Annual rate of surviving adult’s pension payable under this scheme when a 1987 transition member dies as a pensioner member
26Annual rate of surviving adult’s pension payable under this scheme when a 2006 transition member dies as a pensioner member
27Annual rate of surviving adult’s pension payable under this scheme when a 1987 transition member dies as a deferred member
28Annual rate of surviving adult’s pension payable under this scheme when a 2006 transition member dies as a deferred member
29Annual rate of surviving adult’s pension payable under this scheme when a 1987 transition member dies as an active member
30Annual rate of surviving adult’s pension payable under this scheme when a 2006 transition member dies as an active member
31Payment of eligible child’s pension in respect of any transition member
32Lump sum death grant payable on death of active member
33Death gratuities - dependants
34Death gratuity – estate
PART 8Transitional provisions relating to the existing police pension scheme
35Pensionable service under the existing police pension scheme
36Becoming a deferred member of the existing police pension scheme
37Qualifying for benefits on retirement under the existing police pension scheme
38Refund of contributions under the existing police pension scheme
39Calculation of weighted accrual for service in the 1987 scheme
40Calculation of lump sum under the 1987 scheme
41Declaration under existing police pension scheme continues to have effect
42Nomination under existing police pension scheme continues to have effect
PART 9Transfer of final salary benefits
43Meaning of “final salary benefits”
44Acceptance of club transfer value payments
45Joining this scheme or the 2006 scheme
PART 10Pensionable service after the scheme closing date
46Transition member with continuity of service
47Active member of the 1988 NI police pension scheme on scheme closing date who joins 1987 scheme
48Active member of the 1988 NI police pension scheme on scheme closing date who joins 2006 scheme
49Active member of the 1987 scheme on scheme closing date
50Deferred member of the 1987 scheme on scheme closing date
51Active member of the 2009 NI police pension scheme on scheme closing date
52Active member of the existing England and Wales scheme on the scheme closing date
53Active member of an existing scheme on the scheme closing date
2015 No. 142
Public Service Pensions

The Police Pension Scheme (Scotland) Regulations 2015

Made
Laid before the Scottish Parliament
Coming into force
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 1(1) and (2)(g) of, and paragraph 7(b) of Schedule 2 to, the Public Service Pensions Act 20131 and all other powers enabling them to do so.

In accordance with section 21(1) of that Act, the Scottish Ministers consulted the representatives of such persons as appeared to the Scottish Ministers likely to be affected by these Regulations.