2017 No. 27
The National Health Service Superannuation Scheme (Miscellaneous Amendments) (Scotland) Regulations 2017
Made
Laid before the Scottish Parliament
Coming into force
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 10 and 12 and schedule 3 of the Superannuation Act 19721 and all other powers enabling them to do so.
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.
In accordance with section 10(1) of that Act, these Regulations are made with the consent of the Treasury.
PART 1Introductory
Citation, commencement and effect1
1
These Regulations may be cited as the National Health Service Superannuation Scheme (Miscellaneous Amendments) (Scotland) Regulations 2017 and come into force on 13th March 2017.
2
Provisions in these Regulations have effect as follows—
a
regulation 47 has effect from 1st April 2009;
b
regulations 3(d), 10, 17(c), 18, 19, 24, 32(d), 33, 34, 36 and 39 have effect from 31st December 2014;
c
regulation 12 has effect from 1st April 2015;
d
regulations 26 and 41 have effect from 6th April 2015;
e
regulations 5, 20 and 21 have effect from 1st April 2016;
f
regulations 3(c), 6 to 8, 11, 13, 14, 23, 25, 38 and 46 have effect from 6th April 2016.
PART 2Amendment of the National Health Service Superannuation Scheme (Scotland) Regulations 2011
General2
The National Health Service Superannuation Scheme (Scotland) Regulations 20112 are amended in accordance with regulations 3 to 15.
Amendment of regulation A23
In regulation A2 (interpretation), in paragraph (4)—
a
in column 2 of the entry for “buy-out policy”, at the end insert “: and “buy-out” is to be construed accordingly”;
b
in column 2 of the entry for “cash equivalent”, for “Chapter IV of Part IV” insert “Chapter 1 (transfer rights: general) of Part 4ZA”;
c
after the entry for “commissioned services”, insert—
“contracted-out employment”
the meaning given in section 8 of the 1993 Act;
; and
d
after the entry for “shareable rights”, insert—
“shared parental leave”
the meaning given in regulation 3 of the Shared Parental Leave Regulations 20143;
Amendment of regulation B44
In regulation B4 (opting out of this Section of the scheme)—
a
in paragraph (6), for “and” substitute “to”; and
b
for paragraph (7), substitute—
7
This paragraph applies if the person opts out of this Section of the scheme in relation to NHS pensionable employment—
a
before the end of 3 months after that person’s first day of that pensionable employment (or within any longer period the scheme manager considers appropriate); or
b
before the end of 3 months after that person’s automatic re-enrolment date (or within any longer period the scheme manager considers appropriate).
7A
Where paragraph (7)(a) applies, the person is taken never to have been in pensionable service in this Section of the scheme.
7B
Where sub-paragraph (b) of paragraph (7) applies, the person is taken never to have been in pensionable service in this Section of the scheme during the period referred to in that sub-paragraph.
Amendment of regulation D15
In regulation D1 (contributions by members)—
a
in paragraph (2)—
i
after sub-paragraph (b), insert—
;
c
for the scheme year 2017-18 is the percentage specified in column 2 of table 3 in respect of the corresponding pensionable pay band specified in column 1 of that table into which the member’s pensionable pay falls
ii
after Table 2, insert—
Table 3
Column 1
Pensionable pay band
Column 2
Contribution percentage rate
Up to £16,528
5.2%
£16,529 - £22,217
5.8%
£22,218 - £27,634
7.3%
£27,635 - £50,971
9.5%
£50,972 - £72,770
12.7%
£72,771 - £113,625
13.7%
£113,626 to any higher amount
14.7%
b
in paragraph (2A)—
i
for “2015-16”, substitute “2016-17”; and
ii
for “table 2”, substitute “table 3”; and
c
in each of paragraphs (20), (21)(a) and (25)(b), for “table 2” substitute “table 3”.
Amendment of regulation K16
In regulation K1 (contracting-out conditions to be overriding), in paragraph (2)(c) after “or (c)” insert “or (2)”.
Amendment of regulation K47
In regulation K4 (early leavers)—
a
for paragraph (1), substitute—
1
Subject to paragraph (2), this paragraph applies if a member who is under guaranteed minimum pension age—
a
leaves contracted-out employment under this Section of the scheme before 6th April 2016; or
b
was in contracted-out employment under this Section of the scheme on 5th April 2016 but leaves pensionable employment on or after 6th April 2016.
1A
Where paragraph (1) applies, the member’s guaranteed minimum pension at the date of leaving will be increased, when the member reaches guaranteed minimum pension age or dies (if earlier), by the appropriate percentage specified in relation to each relevant year in the last order under section 148 of the Social Security Administration Act 19924 (revaluation of earnings factors) to come into force before the tax year in which the member reaches guaranteed minimum pension age or dies (if earlier).
b
in paragraph (2), for “paragraph (1)” substitute “paragraph (1A)”; and
c
in paragraph (3)—
i
for “returns to contracted-out”, substitute “to whom paragraph (1) applies returns to pensionable”; and
ii
omit “contracted-out” where it second occurs.
Amendment of regulation K58
In regulation K5 (guaranteed minimum pensions transferred to this Section of the scheme), for paragraph (1) substitute—
1
This paragraph applies where a guaranteed minimum pension has been transferred to this Section of the scheme and the member—
a
subsequently leaves contracted-out employment under this Section of the scheme before 6th April 2016; or
b
was in contracted-out employment under this Section of the scheme on 5th April 2016 but leaves pensionable employment on or after 6th April 2016.
1A
Where paragraph (1) applies, the guaranteed minimum pension transferred to this Section of the scheme will be increased for each complete tax year after the date of leaving under this Section of the scheme in which the transferred guaranteed minimum pension accrued, until the member reaches guaranteed minimum pension age or dies (if earlier).
Amendment of regulation M19
In regulation M1 (member’s right to a transfer or buy out)—
a
in paragraph (2)(a), at the end insert “which satisfies or satisfy the requirements set out in regulation 12(2) of the Occupational Pension Schemes (Transfer Values) Regulations 19965”;
b
in paragraph (2)(b), omit “that satisfies the requirements of Chapter IV of Part IV of the 1993 Act”; and
c
after paragraph (2), insert—
2A
Any use of the cash equivalent of a member’s rights under paragraph (2) must satisfy the requirements of Chapter 1 (transfer rights: general) of Part 4ZA of the 1993 Act.
Amendment of regulation P110
In regulation P1 (maternity, paternity and adoption absence), in each of paragraphs (1), (2) and (4) after “parental” insert “, shared parental”.
Amendment of regulation Q111
In regulation Q1 (right to buy additional service), in paragraph (16) for the words from “provided” to the end substitute “up to and including 5th April 2016 provided that the employment giving rise to that service was not contracted-out employment”.
Amendment of regulation R712
In regulation R7 (former members of health service schemes), in paragraph (8)(b) after “Act” insert “or paragraph 2 of schedule 7 of the Public Service Pensions Act (Northern Ireland) 20146”.
Amendment of regulation T713
In regulation T7 (loss of rights to benefits), in paragraph (3) after “(c)” insert “or paragraph (2)”.
Amendment of regulation T814
In regulation T8 (commutation of trivial pensions), for paragraph (3)(a) substitute—
a
the preservation requirements;
Amendment of paragraph 14 of schedule 115
In paragraph 14 (contributions to this Section of the scheme) of schedule 1 (medical and dental practitioners), in sub-paragraph (2)—
a
after paragraph (c), insert—
;
d
in respect of the 2017-2018 scheme year, table 4
b
after table 3, insert—
Table 4: Scheme Year 2017-18
Column 1
Pensionable earnings band
Column 2
Contribution percentage rate
Up to £16,528
5.2%
£16,529 - £22,217
5.8%
£22,218 - £27,634
7.3%
£27,635 - £50,971
9.5%
£50,972 - £72,770
12.7%
£72,771 - £113,625
13.7%
£113,626 to any higher amount
14.7%
PART 3Amendment of the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013
General16
The National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 20137 are amended in accordance with regulations 17 to 46.
Amendment of regulation 2.A.117
In regulation 2.A.1 (interpretation of Part 2: general))—
a
in the definition of “buy-out policy”, after “Act” insert “and satisfies any requirement of Her Majesty’s Revenue and Customs”;
b
in the definition of “cash equivalent”, for “Chapter 4 (transfer values) of Part 4” substitute “Chapter 1 (transfer rights: general) of Part 4ZA”;
c
omit the definition of “safeguarded rights”; and
d
after the definition of “section 17C agreement provider”, insert—
“shared parental leave” has the meaning given in regulation 3 of the Shared Parental Leave Regulations 2014;
Amendment of regulation 2.A.518
In regulation 2.A.5 (pensionable service: breaks in service)—
a
in paragraph (1)(e), after “leave” insert “or shared parental leave”; and
b
in paragraph (8)(e), after “leave” insert “or shared parental leave”.
Amendment of regulation 2.A.1019
In regulation 2.A.10 (pensionable pay: breaks in service), in paragraph (1)(e) after “leave” insert “or shared parental leave”.
Amendment of regulation 2.C.220
In regulation 2.C.2 (contribution rate for members other than non-GP providers), in paragraph (2)—
a
after sub-paragraph (b), insert—
;
c
for the scheme year 2017-18 is the percentage specified in column 2 of table 3 in respect of the corresponding pensionable pay band specified in column 1 of that table into which the member’s pensionable pay falls
b
after table 2, insert—
Table 3
Column 1
Pensionable pay band
Column 2
Contribution percentage rate
Up to £16,528
5.2%
£16,529 - £22,217
5.8%
£22,218 - £27,634
7.3%
£27,635 - £50,971
9.5%
£50,972 - £72,770
12.7%
£72,771 - £113,625
13.7%
£113,626 to any higher amount
14.7%
Amendment of regulation 2.C.321
In regulation 2.C.3 (determination of pensionable pay for the purposes of setting a contribution rate for members other than non-GP providers), in each of paragraphs (16), (17)(a) and (21)(b), for “table 2” substitute “table 3”.
Amendment of regulation 2.C.1822
In regulation 2.C.18 (repayment of contributions)—
a
in paragraph (1)(b), for “Chapter 5 (early leavers: cash transfer sums and contribution refunds) of Part 4” substitute “Chapter 2 (early leavers: cash transfer sums and contribution refunds) of Part 4ZA”;
b
in paragraph (3), for Chapter 5 of Part 4” substitute “Chapter 2 of Part 4ZA”; and
c
in paragraph (8), for “Chapter 5 (early leavers: cash transfer sums and contribution refunds) of Part 4” substitute “Chapter 2 of Part 4ZA”.
Amendment of regulation 2.D.2123
In regulation 2.D.21 (guaranteed minimum pensions etc.), in paragraph (9)(c) for “regulation 60 of the Occupational Pension Schemes (Contracting-out) Regulations 1996” substitute “regulation 25 of the Occupational Pension Schemes (Schemes that were Contracted-out) (No. 2) Regulations 20158”.
Amendment of regulation 2.E.2424
In regulation 2.E.24 (death during period of absence), in paragraph (1)(d) for “or parental leave” substitute “, parental leave or shared parental leave”.
Amendment of regulation 2.E.2725
In regulation 2.E.27 (guaranteed minimum pension for surviving spouses and civil partners), in paragraph (3) for the words after “forfeited” substitute—
following a conviction for—
a
treason;
b
an offence under the Official Secrets Acts 1911 to 1989 referred to in regulation 2.J.8(2)(b); or
c
murder or culpable homicide or any other offence of unlawful killing referred to in regulation 2.J.8(4).
Amendment of regulation 2.F.126
In regulation 2.F.1 (introduction: rights to transfer value payment)—
a
in paragraph (1), for the words from “Chapter 4” to the end substitute “Chapter 1 (transfer rights: general) of Part 4ZA of the 1993 Act”;
b
in paragraph (2), for the words from “Chapter 4” to the end substitute “that Chapter or Chapter 2 (early leavers: cash transfer sums and contribution refunds) of that Part”; and
c
in paragraph (3)—
i
in sub-paragraph (a), for “Chapter 4” substitute “Chapter 1”; and
ii
in sub-paragraph (b), for “Chapter 5” substitute “Chapter 2”.
Amendment of regulation 2.F.527
In regulation 2.F.5 (ways in which transfer value payments may be applied)—
a
in paragraph (1), for “If Chapter 4 of Part 4 of the 1993 Act applies to a member, that member” substitute “A deferred member”; and
b
after paragraph (5), insert—
6
Paragraph (1) applies whether or not the deferred member is entitled to a guaranteed cash equivalent transfer value payment under Chapter 1 (transfer rights: general) of Part 4ZA of the 1993 Act.
Amendment of regulation 2.F.928
In regulation 2.F.9 (procedure for applications under regulation 2.F.8), in paragraph (1)(c)(ii) after “2013 Act” insert “or paragraph 2 of schedule 7 of the Public Service Pensions Act (Northern Ireland) 2014”.
Amendment of regulation 2.J.629
In regulation 2.J.6 (commutation of small pensions), omit paragraph (2)(a).
Amendment of regulation 2.J.730
In regulation 2.J.7 (reduction in benefits in cases where loss caused by member’s crime, negligence or fraud), in paragraph (2)(a) omit the words after “minimum pension”.
Amendment of regulation 2.J.831
In regulation 2.J.8 (forfeiture of rights to benefits), in paragraph (6)—
a
omit “or safeguarded rights which are derived from rights to such pensions”; and
b
at the end, insert “or to which paragraph (4) applies”.
Amendment of regulation 3.A.132
In regulation 3.A.1 (interpretation of Part 3: general)—
a
in the definition of “buy-out policy”, after “Act” insert “and satisfies any requirement of Her Majesty’s Revenue and Customs”;
b
in the definition of “cash equivalent”, for “Chapter 4 (transfer values) of Part 4” insert “Chapter 1 (transfer rights: general) of Part 4ZA”;
c
omit the definition of “safeguarded rights”; and
d
after the definition of “section 17C agreement provider”, insert—
“shared parental leave” has the meaning given in regulation 3 of the Shared Parental Leave Regulations 20149;
Amendment of regulation 3.A.433
In regulation 3.A.4 (pensionable service: breaks in service)—
a
in paragraph (1)(e), after “leave” insert “or shared parental leave”; and
b
in paragraph (8)(e), after “leave” insert “or shared parental leave”.
Amendment of regulation 3.A.834
In regulation 3.A.8 (pensionable earnings: breaks in service), in paragraph (1)(e) after “leave” insert “or shared parental leave”.
Amendment of regulation 3.C.235
In regulation 3.C.2 (members’ contribution rate), in paragraph (13)—
a
after sub-paragraph (c), insert—
;
d
in respect of the 2017-18 scheme year, table 4
b
after Table 3, insert—
Table 4: Scheme Year 2017-18
Column 1
Pensionable earnings band
Column 2
Contribution percentage rate
Up to £16,528
5.2%
£16,529 - £22,217
5.8%
£22,218 - £27,634
7.3%
£27,635 - £50,971
9.5%
£50,972 - £72,770
12.7%
£72,771 - £113,625
13.7%
£113,626 to any higher amount
14.7%
Amendment of regulation 3.C.736
In regulation 3.C.7 (effect of member being absent or leaving and rejoining this Section of the scheme during the contribution option period), in paragraph (1)(e) after “leave” insert “or shared parental leave”.
Amendment of regulation 3.C.1637
In regulation 3.C.16—
a
in paragraph (1)(b), for “Chapter 5 (early leavers: cash transfer sums and contribution refunds) of Part 4” substitute “Chapter 2 (early leavers: cash transfer sums and contribution refunds) of Part 4ZA”;
b
in paragraph (3), for “Chapter 5 of Part 4” substitute “Chapter 2 of Part 4ZA”; and
c
in paragraph (8), for “Chapter 5 (early leavers: cash transfer sums and contribution refunds) of Part 4” substitute “Chapter 2 of Part 4ZA”.
Amendment of regulation 3.D.1738
In regulation 3.D.17 (guaranteed minimum pensions etc.), in paragraph (9)(c) for “regulation 60 of the Occupational Pension Schemes (Contacting-out) Regulations 1996” substitute “regulation 25 of the Occupational Pension Schemes (Schemes that were Contracted-out) (No. 2) Regulations 201510”.
Amendment of regulation 3.E.2439
In regulation 3.E.24 (death during period of absence), in paragraph (1)(d) for “or parental leave” substitute “, parental leave or shared parental leave”.
Amendment of regulation 3.E.2740
In regulation 3.E.27 (guaranteed minimum pension for surviving spouses and civil partners), in paragraph (3) for the words after “forfeited” substitute—
following a conviction for—
a
treason;
b
an offence under the Official Secrets Acts 1911 to 1989 referred to in regulation 3.J.8(2)(b); or
c
murder or culpable homicide or any other offence of unlawful killing referred to in regulation 3.J.8(4).
Amendment 3.F.141
In regulation 3.F.1 (introduction: rights to transfer value payment)—
a
in paragraph (1), for “Chapter 4 (transfer values) of Part 4 of the 1993 Act” substitute “Chapter 1 (transfer rights: general) of Part 4ZA of the 1993 Act”;
b
in paragraph (2), for the words from “Chapter 4” to the end substitute “that Chapter or Chapter 2 (early leavers: cash transfer sums and contribution refunds) of that Part”; and
c
in paragraph (3)—
i
in sub-paragraph (a), for “Chapter 4” substitute “Chapter 1”; and
ii
in sub-paragraph (b), for “Chapter 5” substitute “Chapter 2”.
Amendment of regulation 3.F.542
In regulation 3.F.5 (ways in which transfer value payments may be applied)—
a
in paragraph (1), for “If Chapter 4 of Part 4 of the 1993 Act applies to a member, that member” substitute “A deferred member”; and
b
after paragraph (5), insert—
6
Paragraph (1) applies whether or not the deferred member is entitled to a guaranteed cash equivalent transfer value payment under Chapter 1 (transfer rights: general) of Part 4ZA of the 1993 Act.
Amendment of regulation 3.F.943
In regulation 3.F.9 (procedure for applications under regulation 3.F.8), in paragraph (1)(c)(ii) after “2013 Act” insert “or paragraph 2 of schedule 7 of the Public Service Pensions Act (Northern Ireland) 201411”.
Amendment of regulation 3.J.644
In regulation 3.J.6 (commutation of small pensions), omit paragraph (2)(a).
Amendment of regulation 3.J.745
In regulation 3.J.7 (reduction in benefits in cases where loss caused by member’s crime, negligence or fraud), in paragraph (2)(a) omit the words after “minimum pension”.
Amendment of regulation 3.J.846
In regulation 3.J.8 (forfeiture of rights to benefits), in paragraph (6)—
a
omit “or safeguarded rights which are derived from rights to such pensions”; and
b
at the end, insert “or to which paragraph (4) applies”.
PART 4Amendment of the National Health Service (Scotland) (Injury Benefits) Regulations 1998
Amendment of regulation 447
In the National Health Service (Scotland) (Injury Benefits) Regulations 199812, in regulation 4 (scale of benefits)—
a
in paragraph (6)(b)(vi), at the end insert “: this is subject to paragraphs (6B) and (6C)”; and
b
after paragraph (6), insert—
6B
Paragraph (6C) applies where, immediately before receiving employment and support allowance referred to in paragraph (vi) of sub-paragraph (b) of paragraph (6) (the “replacement benefit”), a person was in receipt of a benefit referred to in paragraph (ii) or (iii) of that sub-paragraph (the “superseded benefit”).
6C
Where the rate of the replacement benefit is greater than the rate of the superseded benefit, the rate of replacement benefit taken into account for the purpose of calculating a benefit in accordance with this regulation is to be the rate of the superseded benefit that was taken into account for that purpose immediately before the person received the replacement benefit.
PART 5Amendment of the National Health Service Superannuation Scheme (Scotland) (Additional Voluntary Contributions) Regulations 1998
General48
The National Health Service Superannuation Scheme (Scotland) (Additional Voluntary Contributions) Regulations 199813 are amended in accordance with regulations 49 to 52.
Amendment of regulation 349
In regulation 3 (making and acceptance of elections), in paragraph (5)(a) for “or 13 (limits on contributions and benefits)” substitute “(limits on contributions)”.
Amendment of regulation 1150
In regulation 11 (retirement and dependants’ benefits)—
a
in paragraph (1), after sub-paragraph (d) insert—
;
e
a lifetime allowance excess lump sum referred to in section 166(1)(g) of the 2004 Act
b
in paragraph (12), omit “, subject to any limit imposed by regulation 13,”.
Omission of regulation 1351
Omit regulation 13 (benefit limits).
Amendment of regulation 1552
In regulation 15 (payments by the Scottish Ministers), in paragraph (3) for “regulation 11(8)(f) and (11)” substitute “regulation 11(9)(f) and (12)”.
PART 6General
Option to persons detrimentally affected by these Regulations53
1
This regulation applies in relation to any benefit which is being paid or may become payable under the regulations amended by these Regulations to or in respect of a person who—
a
served in an employment or office which qualified the person to participate in the benefits provided under the regulations amended by these Regulations; and
b
ceased to serve in that employment or office before these Regulations came into force.
2
Where, in a case to which this regulation applies, any provision of these Regulations would operate in relation to any person so as to place that person in a worse position than that person would have been in if that provision had not applied, that person may elect that the provision shall not apply by giving notice in accordance with paragraph (3).
3
A notice given pursuant to paragraph (2) is to be in writing and to be delivered to the Scottish Ministers within six months of the coming into force of these Regulations or such longer period as the Scottish Ministers may allow.
4
An election pursuant to paragraph (2) is to have effect in relation to the benefit referred to in paragraph (1) only to the extent that such benefit has accrued by virtue of periods of service rendered prior to the cessation referred to in paragraph (1) (or, if there has been more than one such cessation, the last of them before the coming into force of these Regulations) and in determining entitlement to, and the amount of, the benefit to that extent, a person is to be treated as if that person had never recommenced service at any time after that cessation (or, as the case may be, the last such cessation).
We consent
(This note is not part of the Regulations)