EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Police Pension Scheme (Scotland) Regulations 2015 (“the 2015 Regulations”).
Regulation 3 amends the definitions of pensionable earnings in regulation 24 of the 2015 Regulations, so that earnings in respect of on-call allowance are included.
Regulation 4 amends the definition of the amount of pensionable earnings in regulation 158 of the 2015 Regulations, so that earnings in respect of on-call allowance are included.
Regulation 5 amends the percentage rate of employer contributions payable under regulation 164 of the 2015 Regulations.
No business and regulatory impact assessment has been produced for this instrument as no impact on business, charities or voluntary bodies is foreseen.