PART 2

Amendment of the National Health Service Superannuation Scheme (Scotland) Regulations 2011
2
The National Health Service Superannuation Scheme (Scotland) Regulations 2011 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 2014 ”.
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%
S.S.I. 2011/117; relevant amending instruments are S.S.I. 2011/364, S.S.I. 2012/69, S.S.I. 2012/163, S.S.I. 2013/109, S.S.I. 2013/168, S.S.I. 2014/43, S.S.I. 2014/154 and S.S.I. 2015/96.
S.I. 2014/1842.