2019 No. 46
The National Health Service Superannuation and Pension Schemes (Scotland) (Miscellaneous Amendments) Regulations 2019
Made
Laid before the Scottish Parliament
Coming into force
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 10 and schedule 3 of the Superannuation Act 19721 and section 1(1) and (2)(e) and paragraph 5(b) of schedule 2 of the Public Service Pensions Act 20132 and all other powers enabling them to do so.
In accordance with section 10(4) of the Superannuation Act 1972, 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 22(2)(a) of the Public Service Pensions Act 2013, the Scottish Ministers consulted the representatives of such persons as appeared to them likely to be affected by these Regulations. In accordance with section 22(2)(b) of that Act, the Scottish Ministers laid before the Scottish Parliament a report concerning the changes to the members’ contribution rates under the NHS Pension Scheme (Scotland) 20153 made by these Regulations.
In accordance with section 10(1) of the Superannuation Act 1972 and section 3(5) of the Public Service Pensions Act 2013, these Regulations are made with the consent of the Treasury4.
PART 1Introductory
Citation and commencement1
These Regulations may be cited as the National Health Service Superannuation and Pension Schemes (Scotland) (Miscellaneous Amendments) Regulations 2019 and come into force on 1 April 2019.
PART 2Amendment of the National Health Service Superannuation Scheme (Scotland) Regulations 2011
General2
The National Health Service Superannuation Scheme (Scotland) Regulations 20115 are amended in accordance with regulations 3 to 5.
Amendment of regulation D13
In regulation D1 (contributions by members)—
a
in paragraph (2)—
i
after sub-paragraph (d), insert—
;
e
for the scheme year 2019-20 is the percentage specified in column 2 of table 5 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 46, insert—
Table 5
Column 1
Column 2
Pensionable pay band
Contribution percentage rate
Up to £17,864
5.2%
£17,865 to £23,112
5.8%
£23,113 to £28,747
7.3%
£28,748 to £53,025
9.5%
£53,026 to £75,703
12.7%
£75,704 to £116,360
13.7%
£116,361 to any higher amount
14.7%
b
in paragraph (2A)7—
i
for “2018-19”, substitute “2019-20”; and
ii
for “table 4”, substitute “table 5”; and
c
in each of paragraphs (20), (21)(a) and (25)(b), for “table 4” substitute “table 5”.
Amendment of regulation D24
In regulation D2 (contributions and other payments by employing authorities), in paragraph (4), for “14.9” substitute “20.9”8.
Amendment of paragraph 14 of schedule 15
In paragraph 14 (contributions to this section of the scheme) of schedule 1 (medical and dental practitioners), in sub-paragraph (2)—
a
after paragraph (e), insert—
;
f
in respect of the 2019-2020 scheme year, table 6
b
after Table 59, insert—
Table 6: Scheme Year 2019-20
Column 1
Column 2
Pensionable earnings band
Contribution percentage rate
Up to £17,864
5.2%
£17,865 to £23,112
5.8%
£23,113 to £28,747
7.3%
£28,748 to £53,025
9.5%
£53,026 to £75,703
12.7%
£75,704 to £116,360
13.7%
£116,361 to any higher amount
14.7%
PART 3Amendment of the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013
General6
The National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 201310 are amended in accordance with regulations 7 to 11.
Amendment of regulation 2.C.27
In regulation 2.C.2 (contribution rate for members other than non-GP providers), in paragraph (2)—
a
after sub-paragraph (d), insert—
;
e
for the scheme year 2019-20 is the percentage specified in column 2 of table 5 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 411, insert—
Table 5
Column 1
Column 2
Pensionable pay band
Contribution percentage rate
Up to £17,864
5.2%
£17,865 to £23,112
5.8%
£23,113 to £28,747
7.3%
£28,748 to £53,025
9.5%
£53,026 to £75,703
12.7%
£75,704 to £116,360
13.7%
£116,361 to any higher amount
14.7%
Amendment of regulation 2.C.38
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 4” substitute “table 5”.
Amendment of regulation 2.C.59
In regulation 2.C.5 (contributions by employing authorities: general), in paragraph (4), for “14.9%” substitute “20.9%”12.
Amendment of regulation 3.C.210
In regulation 3.C.2 (members’ contribution rate), in paragraph (13)13—
a
after sub-paragraph (e), insert—
;
f
in respect of the 2019-20 scheme year, table 6
b
after Table 5, insert—
Table 6: Scheme Year 2019-20
Column 1
Column 2
Pensionable earnings band
Contribution percentage rate
Up to £17,864
5.2%
£17,865 to £23,112
5.8%
£23,113 to £28,747
7.3%
£28,748 to £53,025
9.5%
£53,026 to £75,703
12.7%
£75,704 to £116,360
13.7%
£116,361 to any higher amount
14.7%
Amendment of regulation 3.C.311
In regulation 3.C.3 (contributions by employing authorities: general), in paragraph (4), for “14.9%” substitute “20.9%”14.
PART 4Amendment of the National Health Service Pension Scheme (Scotland) Regulations 2015
General12
The National Health Service Pension Scheme (Scotland) Regulations 201515 are amended in accordance with regulations 13 to 15.
Amendment of regulation 3013
In regulation 30 (members’ contributions: employees), in paragraph (3)—
a
after sub-paragraph (d), insert—
;
e
for the scheme year 2019/20 is the percentage specified in column 2 of Table 5 below in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall
b
after Table 416, insert—
Table 5
Column 1
Column 2
Pensionable earnings band
Contribution percentage rate
Up to £17,864
5.2%
£17,865 to £23,112
5.8%
£23,113 to £28,747
7.3%
£28,748 to £53,025
9.5%
£53,026 to £75,703
12.7%
£75,704 to £116,360
13.7%
£116,361 and above
14.7%
Amendment of regulation 3114
In regulation 31 (members’ contributions: practitioners and non-GP providers)—
a
in paragraph (3), after sub-paragraph (d)17, insert—
;
e
for the scheme year 2019/20 is the percentage specified in column 2 of Table 5 in paragraph (9) in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall
b
in paragraph (9), after Table 418, insert—
Table 5
Column 1
Column 2
Pensionable earnings band
Contribution percentage rate
Up to £17,864
5.2%
£17,865 to £23,112
5.8%
£23,113 to £28,747
7.3%
£28,748 to £53,025
9.5%
£53,026 to £75,703
12.7%
£75,704 to £116,360
13.7%
£116,361 and above
14.7%
Amendment of regulation 3215
In regulation 32 (contributions by employing authorities), in paragraph (1), for “14.9%” substitute “20.9%”.
PART 5Amendment of the National Health Service Pension Scheme (Scotland) (Additional Voluntary Contributions) Regulations 2018
General16
The National Health Service Pension Scheme (Scotland) (Additional Voluntary Contributions) Regulations 201819 are amended in accordance with regulations 17 to 20.
Amendment of regulation 217
In regulation 2 (interpretation), in paragraph (1), in paragraph (a) of the meaning corresponding to the word or expression “normal benefit age”, for “regulation 3” substitute “regulation 4”.
Amendment of regulation 418
In regulation 4 (making and acceptance of elections), in paragraph (8) omit “Scotland”.
Amendment of regulation 919
In regulation 9 (inward transfers), in paragraph (1) after “additional voluntary contribution” insert “scheme”.
Amendment of regulation 1520
In regulation 15 (payments by the Scottish Ministers), in paragraph (1) for “regulation 11(1)” substitute “regulation 12(1)”.
We consent
(This note is not part of the Regulations)