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

2.

The National Health Service Superannuation Scheme (Scotland) Regulations 20112 are amended in accordance with regulations 3 to 6.

3.

In regulation D1 (contributions by members)—

(a)

in paragraph (2)—

(i)

for the words from “contribution rate” to “following table”, substitute—

“contribution rate—

(a)

for the scheme year 2015-16 is the percentage specified in column 2 of table 1 in respect of the corresponding pensionable pay band specified in column 1 of that table into which the member’s pensionable pay falls;

(b)

for the scheme year 2016-17 is the percentage specified in column 2 of table 2”;

(ii)

for “Scheme Year 2015-2016”, substitute “Table 1”; and

(iii)

at the end, insert—
“Table 2

Column 1

Pensionable pay band

Column 2

Contribution percentage rate

Up to £16,128

5.2%

£16,129 - £21,817

5.8%

£21,818 - £27,360

7.3%

£27,361 - £50,466

9.5%

£50,467 - £72,050

12.7%

£72,051 - £112,490

13.7%

£112,491 to any higher amount

14.7%”

(b)

in paragraph (2A)—

(i)

for “2014-2015”, substitute “2015-16”;

(ii)

for “the following table”, substitute “table 2 in paragraph (2)”; and

(iii)

omit the table;

(c)

in each of paragraphs (8) to (19), for “the table” substitute “the applicable table”; and

(d)

in each of paragraphs (20), (21)(a) and (25)(b), for “the table in paragraph (2A)” substitute “table 2 in paragraph (2)”.

4.

In regulation R2(1)(a) (nurses, physiotherapists, midwives and health visitors)—

(a)

for “at the coming into force of these Regulations”, substitute “on 1st April 1995”;

(b)

for “is in”, substitute “was in”; and

(c)

for “has accrued”, substitute “had accrued”.

5.

In regulation T3(5B) (deduction of tax: further provisions)—

(a)

for “Schedule 1”, substitute “Schedule 6”; and

(b)

in sub-paragraph (a), for “the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2014” substitute “the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 20143”.

6.

In paragraph 14 (contributions to this Section of the scheme) of Schedule 1 (medical and dental practitioners)—

(a)

after sub-paragraph (2)(b), insert—

“;

(c)

in respect of the 2016-2017 scheme year, table 3”; and

(b)

for the existing tables, substitute—
“Table 1: Scheme Year 2014-15

Column 1

Pensionable earnings band

Column 2

Contribution percentage rate

Up to £15,828

5.2%

£15,829 - £21,601

5.8%

£21,602 - £27,089

7.3%

£27,090 - £49,967

9.5%

£49,968 - £71,337

12.7%

£71,338 - £111,376

13.7%

£111,377 to any higher amount

14.7%

Table 2: Scheme Year 2015-16

Column 1

Pensionable earnings band

Column 2

Contribution percentage rate

Up to £16,128

5.2%

£16,129 - £21,817

5.8%

£21,818 - £27,360

7.3%

£27,361 - £50,466

9.5%

£50,467 - £72,050

12.7%

£72,051 - £112,490

13.7%

£112,491 to any higher amount

14.7%

Table 3: Scheme Year 2016-17

Column 1

Pensionable earnings band

Column 2

Contribution percentage rate

Up to £16,128

5.2%

£16,129 - £21,817

5.8%

£21,818 - £27,360

7.3%

£27,361 - £50,466

9.5%

£50,467 - £72,050

12.7%

£72,051 - £112,490

13.7%

£112,491 to any higher amount

14.7%”