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

Public Service Pensions

The Police Pension Scheme (Scotland) Regulations 2015
Made
24th March 2015
Laid before the Scottish Parliament
26th March 2015
Coming into force
1st April 2015
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 2013 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.
2013 c.25.