2019 No. 46
National Health Service

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.”; and

(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”; and

(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”; and

(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”; and

(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”; and

(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”; and

(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)”.

KATE FORBES
Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

We consent

MIKE FREER
CRAIG WHITTAKER
Two of the Lords Commissioners of her Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Regulations)

These Regulations amend the National Health Service Superannuation Scheme (Scotland) Regulations 2011 and the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013 to insert updated employee contribution bands for the scheme year 2019-20.

These Regulations also amend the National Health Service Pension Scheme (Scotland) Regulations 2015 (“the 2015 Regulations”) and the National Health Service Pension Scheme (Scotland) (Additional Voluntary Contributions) Regulations 2018 (“the 2018 Regulations”).

The amendments made to the 2015 Regulations include inserting new tables reflecting revised employee contribution rates for 2019/20. The amendments to the 2018 Regulations correct some minor drafting errors in those regulations.