The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2020
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.
PART 1Introductory
Citation, commencement and effect1.
(1)
These Regulations may be cited as the National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2020.
(2)
These Regulations come into force on 1 April 2020.
(3)
Regulation 4 has effect from 1 April 2018.
(4)
For the avoidance of doubt, the amendments made by regulation 14 have effect from 6 April 2016.
PART 2Amendment of the National Health Service Superannuation Scheme (Scotland) Regulations 2011
General2.
Amendment of regulation D13.
In regulation D1 (contributions by members)—
(a)
in paragraph (2)—
(i)
“;
(f)
for the scheme year 2020-21 is the percentage specified in column 2 of table 6 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)
“Table 6
Column 1
Pensionable pay band
Column 2
Contribution percentage rate
Up to £18,936
5.2%
£18,937 - £23,228
5.8%
£23,229 - £28,891
7.3%
£28,892 - £56,266
9.5%
£56,267 - £79,801
12.7%
£79,802 - £117,960
13.7%
£117,961 to any higher amount
14.7%”
(b)
(i)
for “2019-20”, substitute “2020-21”, and
(ii)
for “table 5”, substitute “table 6”, and
(c)
Amendment of regulation D34.
“(19B)
An increase in a member’s pensionable pay pursuant to the “Framework agreement on the reform of Agenda for Change” adopted on 17 August 201811 is to be ignored for the purposes of this regulation.”.
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)
“;
(g)
in respect of the 2020-2021 scheme year, table 7”, and
(b)
“Table 7: Scheme Year 2020-21
Column 1
Pensionable earnings band
Column 2
Contribution percentage rate
Up to £18,936
5.2%
£18,937 - £23,228
5.8%
£23,229 - £28,891
7.3%
£28,892 - £56,266
9.5%
£56,267 - £79,801
12.7%
£79,802 - £117,960
13.7%
£117,961 to any higher amount
14.7%”
PART 3Amendment of the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013
General6.
Amendment of regulation 2.C.27.
In regulation 2.C.2 (contribution rate for members other than non-GP providers), in paragraph (2)—
(a)
“;
(f)
for the scheme year 2020-21 is the percentage specified in column 2 of table 6 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)
“Table 6
Column 1
Pensionable pay band
Column 2
Contribution percentage rate
Up to £18,936
5.2%
£18,937 - £23,228
5.8%
£23,229 - £28,891
7.3%
£28,892 - £56,266
9.5%
£56,267 - £79,801
12.7%
£79,802 - £117,960
13.7%
£117,961 to any higher amount
14.7%”
Amendment of regulation 2.C.38.
Amendment of regulation 3.C.29.
(a)
“;
(g)
in respect of the 2020-21 scheme year, table 7”, and
(b)
“Table 7: Scheme Year 2020-21
Column 1
Pensionable earnings band
Column 2
Contribution percentage rate
Up to £18,936
5.2%
£18,937 - £23,228
5.8%
£23,229 - £28,891
7.3%
£28,892 - £56,266
9.5%
£56,267 - £79,801
12.7%
£79,802 - £117,960
13.7%
£117,961 to any higher amount
14.7%”
PART 4Amendment of the National Health Service Pension Scheme (Scotland) Regulations 2015
General10.
Amendment of regulation 3011.
In regulation 30 (members’ contributions: employees), in paragraph (3)—
(a)
“;
(f)
for the scheme year 2020/21 is the percentage specified in column 2 of Table 6 below in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall”, and
(b)
“Table 6
Column 1
Pensionable earnings band
Column 2
Contribution percentage rate
Up to £18,936
5.2%
£18,937 - £23,228
5.8%
£23,229 - £28,891
7.3%
£28,892 - £56,266
9.5%
£56,267 - £79,801
12.7%
£79,802 - £117,960
13.7%
£117,961 to any higher amount
14.7%”
Amendment of regulation 3112.
In regulation 31 (members’ contributions: practitioners and non-GP providers)—
(a)
“;
(f)
for the scheme year 2020/21 is the percentage specified in column 2 of Table 6 in paragraph (9) in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall;”, and
(b)
“Table 6
Column 1
Pensionable earnings band
Column 2
Contribution percentage rate
Up to £18,936
5.2%
£18,937 - £23,228
5.8%
£23,229 - £28,891
7.3%
£28,892 - £56,266
9.5%
£56,267 - £79,801
12.7%
£79,802 - £117,960
13.7%
£117,961 to any higher amount
14.7%”
PART 5Amendment of the National Health Service Superannuation Scheme (Miscellaneous Amendments) (Scotland) Regulations 2017
General13.
Amendment of regulation 114.
In regulation 1 (citation, commencement and effect), in paragraph (2), in sub-paragraph (f), after “25,” insert “31,” and after “38” insert “, 40”.
St Andrew’s House,
Edinburgh
We consent
These Regulations amend the National Health Service Superannuation Scheme (Scotland) Regulations 2011 (“the 2011 Regulations”) and the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013 to insert updated employee contribution bands for the scheme year 2020-21. These Regulations also exempt certain pay increases from final pay control charges. This is in respect of the 2011 Regulations and is achieved by regulation 4.
These Regulations also amend the National Health Service Pension Scheme (Scotland) Regulations 2015 (“the 2015 Regulations”) and the National Health Service Superannuation Scheme (Miscellaneous Amendments) (Scotland) Regulations 2017.
The amendments made to the 2015 Regulations include inserting new tables reflecting revised pensionable earnings bands for 2020/21. The amendments to the National Health Service Superannuation Scheme (Miscellaneous Amendments) (Scotland) Regulations 2017 correct some minor drafting errors in those regulations.