The National Health Service Pension Schemes (Remediable Service) Regulations 2023

1. Introductory Text

2. PART 1 General provisions

   1. 1. Citation, commencement and extent

   2. 2. Interpretation

3. PART 2 Remediable service

   1. 3. Pension contributions of medical practitioners and non-GP providers: deferred choice members (immediate correction)

   2. 4. Pension contributions of medical practitioners and non-GP providers: immediate choice members and deceased members

   3. 5. Pension contributions of medical practitioners and non-GP providers: deferred choice members

   4. 6. Remediable service statements

4. PART 3 Elections

   1. 7. Eligibility to make an election: designated persons

   2. 8. Election for retrospective provision to apply to opted-out service

   3. 9. Election for 2015 scheme benefits: immediate choice members and deceased members

   4. 10. Pension benefits and lump sum benefits: immediate choice members and deceased members

   5. 11. Continuation of pensions: immediate or deferred choice election: dependent and eligible children of a remedy member

   6. 12. Election for 2015 scheme benefits: deferred choice members and deceased members

   7. 13. Pension benefits and lump sum benefits: deferred choice election: pensioner and deceased members

5. PART 4 Voluntary contributions

   1. 14. Interpretation of Part 4

   2. 15. Elections to pay contributions for additional pension: where they must be treated as if paid under a corresponding option exercised under the 1995 Regulations or the 2008 Regulations

   3. 16. Treatment of contributions paid after 31st March 2022 under a corresponding option exercised in accordance with regulation 15(2)(b)

   4. 17. Treatment of a corresponding option exercised in accordance with regulation 15 on the making of a deferred choice election for 2015 scheme benefits under regulation 12

   5. 18. Treatment of buy-out contributions made under 2015 regulation 48: deferred choice members

   6. 19. Treatment of additional contributions made under the legacy scheme: deferred choice members

   7. 20. Treatment of additional contributions made under the legacy scheme: immediate choice members and deceased members

   8. 21. Treatment of additional contributions made under the 2015 scheme: immediate choice members and deceased members

   9. 22. Treatment of buy-out contributions made under 2015 regulation 48: immediate choice members and deceased members

   10. 23. Remedial arrangements to pay voluntary contributions to secure legacy scheme additional pension

   11. 24. Revocation of cancellation of arrangement or option to secure legacy scheme additional service or additional pension

6. PART 5 Divorce or the dissolution of a civil partnership

   1. 25. Interpretation of Part 5

   2. 26. Pension debits: valuation of pension benefits before 1st October 2023: deferred choice members (immediate alternative debit of appropriate amount)

   3. 27. Pension debits: valuation of pension benefits before 1st October 2023: immediate choice election for 2015 scheme benefits: immediate choice members and deceased members

   4. 28. Pension debits: valuation of pension benefits before 1st October 2023: no immediate choice election for 2015 scheme benefits: immediate choice members and deceased members

   5. 29. Pension debits: deferred choice election for 2015 scheme benefits: deferred choice members

   6. 30. Valuation of pension benefits on or after 1st October 2023

   7. 31. Pension debits: valuation of pension benefits on or after 1st October 2023: immediate choice election for 2015 scheme benefits: immediate choice members

   8. 32. Pension debits: valuation of pension benefits on or after 1st October 2023: no immediate choice election for 2015 scheme benefits: immediate choice members

   9. 33. Pension credits: valuation of pension benefits before 1st October 2023: pension credit adjustment: remediable service shareable rights under the legacy scheme only or the 2015 scheme only

   10. 34. Pension credits: valuation of pension benefits before 1st October 2023: pension credit adjustment: remediable service shareable rights under the legacy scheme and the 2015 scheme

   11. 35. Pension credits: pensioner and deceased relevant pension credit members

   12. 36. Pension credits: valuation of pension benefits on or after 1st October 2023: creation of a pension credit

7. PART 6 Transfers

   1. 37. Interpretation of Part 6

   2. 38. Treatment of transfer and transfer value payments made to the 1995 Section or the 2008 Section that are not made under public sector transfer arrangements

   3. 39. Transfer value payments made to the 2015 scheme that are not made under public sector transfer arrangements: treatment as transfer payments under the 1995 Section or transfer value payments under the 2008 Section: deferred choice members

   4. 40. Transfer value payments in accordance with regulation 39: variation of the member’s rights on the making of a deferred choice election

   5. 41. Transfer value payments made to the 2015 scheme that are not made under public sector transfer arrangements: treatment as if accepted under the legacy scheme: immediate choice members and deceased members

   6. 42. Treatment of transfer and transfer value payments and statements accepted from other and corresponding health service schemes

   7. 43. Transferred out remediable service statements

   8. 44. Remediable transfer value payments made before 1st October 2023

   9. 45. Remediable transfer value payments made on or after 1st October 2023 that are not made under public sector transfer arrangements

   10. 46. Transfers of remediable rights in the legacy scheme to the 2015 scheme before 1st October 2023

   11. 47. Transfers of remediable rights in the legacy scheme to the 2015 scheme on or after 1st October 2023

   12. 48. Remediable transfer value payments accepted from other public service schemes but not accepted under the public sector transfer arrangements

   13. 49. Remediable club transfer value payments made before 1st October 2023

   14. 50. Remediable club transfer value payments made on or after 1st October 2023

   15. 51. Remediable club transfer value payments accepted before 1st October 2023

   16. 52. Remediable club transfer value payments accepted on or after 1st October 2023

   17. 53. Application and interpretation of regulations 54 to 56

   18. 54. Transferred in remediable rights treated as rights under the legacy scheme

   19. 55. Varying the value of benefits secured by virtue of transferred in remediable rights

   20. 56. Benefits already paid in relation to transferred in remediable rights

8. PART 7 Taxation

   1. 57. Interpretation of Part 7

   2. 58. Scheme administrator to be liable where private sector scheme administrator’s liability is discharged

   3. 59. The 2019/20 Pensions Annual Allowance Charge Compensation Scheme

   4. 60. Scheme pays

9. PART 8 Compensation

   1. 61. Applications for compensation or indirect compensation

   2. 62. Indirect compensation

10. PART 9 Interest and the payment, reduction or waiver of liabilities

    1. 63. Application and interpretation of Part 9

    2. 64. Interest and process

    3. 65. Interest not payable under the 1995 Regulations or the 2008 Regulations

    4. 66. Netting off of liabilities

    5. 67. Payments of amounts owed to the scheme

    6. 68. Payments of amounts owed to a person

    7. 69. Power to reduce or waive amounts owed by a person to the legacy scheme

11. PART 10 Immediate detriment remedy

    1. 70. Immediate detriment

12. PART 11 Revocation of election to convert pensionable service under the legacy scheme

    1. 71. Option to revoke election to convert pensionable service under the legacy scheme

13. PART 12 Retirement pensions

    1. 72. Premature retirement in the interests of efficiency

    2. 73. Premature retirement on grounds of redundancy

    3. 74. Partial retirement: immediate choice members

    4. 75. Partial retirement: deferred choice members

    5. 76. Determining whether a member meets the ill-health criteria in each scheme

    6. 77. Ill-health pension: acceptance of retrospective applications

14. PART 13 Consequential amendments

    1. 78. Consequential amendments of the 1995 Regulations, the 2008 Regulations and the 2015 Transitional Regulations

15. Signature

16. 1. SCHEDULE 1

       Immediate detriment remedy

       1. 1. Application of this Schedule

       2. 2. Application of provisions within sections 2 to 30 of PSPJOA 2022 in relation to an immediate detriment remedy member

       3. 3. Pension contributions of medical practitioners and non-GP providers: immediate detriment remedy members

       4. 4. Pension benefits and lump sum benefits: immediate detriment remedy member

       5. 5. Remediable service statement in respect of an immediate detriment remedy member

       6. 6. Reimbursement of the NHS Business Services Authority

    2. SCHEDULE 2

       Amendments of the 1995 Regulations, the 2008 Regulations and the 2015 Transitional Regulations

       1. 1. Amendment of the 1995 Regulations

       2. 2. Amendment of the 2008 Regulations

       3. 3. Amendment of the 2015 Transitional Regulations

17. Explanatory Note