The National Health Service Superannuation Scheme (Scotland) Amendment Regulations 2008

Amendment of Schedule 1

63.—(1) Schedule 1 (medical and dental practitioners) is amended as follows.

(2) In paragraph 2A (membership: locum practitioners)–

(a) sub-paragraph (4) is omitted; and

(b) in sub-paragraph (5), for “Except where sub paragraph (4) applies, no” substitute “No”.

(3) In paragraph 8(2) (limit on pensionable earnings – dental practitioners) after “1995” insert “and ending before 1st April 2008”.

(4) In paragraph 9(5) (officer service treated as practitioner service) after “E2” insert “or E2A”.

(5) For paragraph 10(2) (contributions to the scheme) substitute–

“(2) The contribution rate for practitioners and non GP providers is as set out in the following tables.

Table 1

2007–2008

Column 1	Column 2
Amount of pensionable earnings (full-time equivalent)	Contribution rate
Up to £19,682	5%
£19,683 to £65,002	6.5%
£65,003 to £102,499	7.5%
£102,500 to any higher amount	8.5%

Table 2

2006–2007

Column 1	Column 2
Amount of pensionable earnings (full-time equivalent)	Contribution rate
Up to £19,165	5%
£19,166 to £63,416	6.5%
£63,417 to £99,999	7.5%
£100,000 to any higher amount	8.5%

Table 3

2005–2006

Column 1	Column 2
Amount of pensionable earnings (full-time equivalent)	Contribution rate
Up to £18,697	5%
£18,698 to £61,869	6.5%
£61,870 to £97,560	7.5%
£97,561 to any higher amount	8.5%

(2A) The Scottish Ministers may make a determination substituting any or all of the amounts of pensionable earnings or contribution rates specified in the tables in sub-paragraph (2) with effect from the date specified in the determination, and before making a determination the Scottish Ministers must consider–

(a) the advice of the scheme actuary; and

(b) in accordance with regulation U4 (cost sharing), advice from such employee and employer representatives as the Scottish Ministers considers appropriate.

(2B) If, apart from this paragraph, the earnings for a scheme year in respect of a member’s practitioner or non-GP provider service would not be a whole number of pounds, those earnings will be rounded down to the nearest whole pound.

(2C) If in the 2008–2009 scheme year a member is in practitioner and non-GP provider service as well as (concurrently) employment other than as a practitioner in respect of which he is liable to pay contributions in accordance with regulation D1, the contributions payable in respect of the member's–

(a) practitioner or non-GP provider service, shall be determined in accordance with the provisions of these Regulations that apply to a practitioner or non-GP provider; and

(b) employment as an officer, shall be determined in accordance with the provisions of these Regulations that apply to an officer.

(2D) Sub-paragraphs (2E) to (2N) apply to practitioners (other than a dentist performer) and non-GP providers.

(2E) If the practitioner or non GP provider–

(a) was in pensionable employment throughout the 2007–2008 scheme year or began such employment during that year; and

(b) was in such employment on 1st April 2008,

sub-paragraphs (2F) to (2H) apply.

(2F) If the practitioner or non-GP provider–

(a) was engaged in pensionable employment as a practitioner or non-GP provider throughout the whole of the 2006–2007 scheme year;

(b) has, in accordance with paragraph 23, certified his pensionable earnings for the 2006–2007 scheme year; and

(c) forwarded a record of those earnings to–

(i) the contracting Health Board; or

(ii) someone appointed on its behalf, or is not required to certify earnings in accordance with that paragraph but the contracting Health Board or someone appointed on its behalf has the member’s final pensionable earnings figure,

the contributions payable for the 2008–2009 scheme year shall be those specified in column 2 of table 2 in respect of the amount of pensionable earnings referred to in column 1 of that table which correspond to the certified or final earnings for the aggregated total of all practitioner or provider sources for the 2006–2007 scheme year.

(2G) If the practitioner or non-GP provider–

(a) was engaged in pensionable employment as practitioner or non-GP provider throughout the whole of the 2005–2006 scheme year; and

(b) has, in accordance with paragraph 23, certified the member’s pensionable earnings for the 2005–2006 scheme year and forwarded a record of those earnings to the contracting Health Board or someone appointed on its behalf, or is not required to certify earnings in accordance with that paragraph but the contracting Health Board or someone appointed on its behalf has the member’s final pensionable earnings figure,

the contributions payable for the 2008–2009 scheme year shall be those specified in column 2 of table 3 in respect of the amount of pensionable earnings referred to in column 1 of that table which correspond to the certified or final earnings for the aggregated total of all practitioner or provider sources for the 2005–2006 scheme year.

(2H) If sub-paragraph (2F) or (2G) does not apply–

(a) that practitioner’s or, as the case may be, non-GP provider’s pensionable earnings in respect of the 2008–2009 scheme year shall be the amount agreed between–

(i) the contracting Health Board or someone appointed on its behalf on the one hand; and

(ii) the practitioner or provider on the other,

as representing their estimate of the practitioner’s or non-GP provider’s earnings from all practitioner or provider sources for that year; and

(b) contributions payable for that year shall be those specified in column 2 of table 1 in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to those estimated earnings.

(2I) If the practitioner or non GP provider commences pensionable employment for the first time (having no earlier practitioner or non-GP provider service) at any time during the 2008–2009 scheme year–

(a) that practitioner’s or, as the case may be, non-GP provider’s pensionable earnings for that scheme year shall be the amount agreed between the contracting Health Board or someone appointed on their behalf on the one hand and the practitioner or provider on the other as representing their estimate of the practitioner’s or non-GP provider’s earnings from all practitioner or provider sources for that year; and

(b) contributions payable for the 2008–2009 scheme year shall be those specified in column 2 of table 1 in respect of the amount of pensionable earnings referred to in column 1 of that Table which corresponds to those estimated earnings.

(2J) If the practitioner or non-GP provider–

(a) commences further pensionable employment as a practitioner or non-GP provider at any time during the 2008–2009 scheme year (“the later employment”);

(b) has existing or previous employment during that scheme year as a practitioner or as a non-GP provider in respect of which he is, or was, liable to pay contributions in accordance with this paragraph (“the earlier employment”); and

(c) regardless of whether or not the practitioner or non-GP provider also is, or previously was, in NHS employment other than as a practitioner during the 2008–2009 scheme year,

that practitioner or non-GP provider must pay contributions in respect of the later employment at the same rate as that which applied to the earlier employment.

(2K) If the practitioner or non-GP provider–

(a) commences employment as a practitioner or non-GP provider at any time during the 2008–2009 scheme year (“the later employment”);

(b) has previous employment during that scheme year in respect of which he was liable to pay contributions to the scheme as a dentist performer in accordance with this paragraph (“the earlier employment”);

(c) has ceased the earlier employment prior to commencing the later employment; and

(d) regardless of whether or not the practitioner or non-GP provider also is, or previously was, in NHS employment other than as a practitioner during the 2008–2009 scheme year,

that practitioner or non-GP provider must pay contributions in respect of the later employment at the same rate as that which applied to the earlier employment.

(2L) If the practitioner or non-GP provider–

(a) commences employment as a practitioner or non-GP provider at any time during the 2008–2009 scheme year (“the later employment”);

(b) has no previous practitioner or non-GP provider employment in that scheme year;

(c) has previous employment as an officer on a whole-time or part-time basis employment during that scheme year (excluding any employment under a zero hours contract) in respect of which he was liable to pay contributions to the scheme in accordance with regulation D1 (“the earlier employment”); and

(d) has ceased the earlier officer employments prior to commencing the later employment,

that practitioner or non-GP provider must pay contributions in respect of the later employment at the same rate as that which applied to the earlier officer employment.

(2M) Where sub-paragraph (2L) applies and the practitioner or non-GP provider had two or more earlier officer employments, that practitioner or non-GP provider must pay contributions in respect of the later employment at the same rate as that which applied to whichever of the earlier officer employments was the last to cease.

(2N) Where sub-paragraph (2M) applies and all earlier officer employments or the last two of them cease on the same day–

(a) that practitioner’s or non-GP provider’s pensionable earnings in respect of the later employment referred to in sub-paragraph (2L)(a) shall be the amount agreed between the contracting Health Board or someone appointed on its behalf on the one hand and the practitioner or provider on the other as representing their estimate of the practitioner’s or provider’s pensionable earnings from all practitioner or provider sources for that year; and

(b) contributions payable for the 2008–2009 scheme year shall be those specified in column 2 of table 1 in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to those estimated earnings.

(2O) For the purposes of determining the relevant contribution rate for the 2008–2009 scheme year for a practitioner (other than a registered medical practitioner who is a locum practitioner, a GP provider or GP performer) who for the purposes of paragraphs 2P to 2W shall be referred to as a dental practitioner and who is in pensionable employment as a dental practitioner on both 31st March 2008 and 1st April 2008.

(2P) If–

(a) a dental practitioner was in pensionable employment throughout the 2007–2008 scheme year;

(b) a dental practitioner is in pensionable employment on 1st April 2008; and

(c) full details of that dental practitioners 2007/08 pensionable pay are known,

the member must pay contributions at the rate specified in column 2 of table 1 in sub paragraph (2) in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay received during that year.

(2Q) If–

(a) a dental practitioner commences pensionable employment during the 2007–2008 scheme year;

(b) a dental practitioner is in that pensionable employment on 1st April 2008; and

(c) full details of that dental practitioners 2007/08 pensionable pay are known,

the amount of the member’s pensionable pay shall be determined by the formula–

where–

• RPP is the pensionable pay received in respect of that employment during the 2007–2008 scheme year; and

• NDPE is the number of days of pensionable employment during the 2007–2008 scheme year

(2R) If sub-paragraphs (2P) and (2Q) do not apply or a dental practitioner member commences pensionable employment for the first time (having no earlier pensionable employment at any time during the 2008–2009 scheme year)–

(a) that members pensionable earnings for that scheme year shall be determined by applying the formula–

where–

• EPE is an estimate of the dental practitioner’s pensionable earnings for the days of pensionable employment in the 2008–2009 scheme year; and

• NDPE is the number of days of pensionable employment; and

(b) the dental practitioner must pay contributions at the rate specified in column 2 of the table in respect of the amount of pensionable pay referred to in column 1 of that table in sub-paragraph (2) which corresponds to the member’s pensionable pay calculated in accordance with this sub-paragraph.

(2S) If a dental practitioner–

(a) commences further pensionable employment as a dental practitioner at any time during the 2008–2009 scheme year (“the later employment”); and

(b) has existing or previous pensionable employment during that scheme year as a dental practitioner in respect of which he is, or was, liable to pay contributions in accordance with this paragraph (“the earlier employment”),

that dental practitioner must pay contributions in respect of the later employment at the same rate as that which applied to the earlier employment.

(2T) If a dental practitioner–

(a) commences employment as a dental practitioner at any time during the 2008–2009 scheme year (“the later employment”);

(b) has previous employment during that scheme year in respect of which he was liable to pay contributions to the scheme as a practitioner (other than as a dental practitioner) or non GP provider in accordance with this sub-paragraph (“the earlier employment”);

(c) has ceased the earlier employment prior to commencing the later employment; and

(d) regardless of whether or not that dental practitioner also is, or previously was, in NHS employment other than as a practitioner during the 2008–2009 scheme year,

that dental practitioner must pay contributions in respect of the later employment at the same rate as that which applied to the earlier employment.

(2U) If a dental practitioner–

(a) commences employment as a dental practitioner at any time during the 2008–2009 scheme year (“the later employment”);

(b) has no previous dental practitioner employment in that scheme year;

(c) has previous employment as an officer on a whole-time or part-time basis employment during that scheme year in respect of which he was liable to pay contributions to the scheme in accordance with regulation D1 (“the earlier employment”); and

(d) has ceased the earlier officer employments prior to commencing the later employment,

that dental practitioner must pay contributions in respect of the later employment at the same rate as that which applied to the earlier officer employment.

(2V) Where sub-paragraph (2U) applies and the dental practitioner had two or more earlier officer employments, that dental practitioner must pay contributions in respect of the later employment at the same rate as that which applied to whichever of the earlier officer employments was the last to cease.

(2W) Where sub-paragraph (2V) applies and all of earlier officer employments or the last two of them cease on the same day–

(a) that dental practitioner’s pensionable earnings in respect of the later employment referred to in sub-paragraph (2U)(a) shall be the amount estimated as in sub-paragraph (2R) as representing an estimate of that dental practitioner’s pensionable earnings for that year; and

(b) contributions payable for the 2008–2009 scheme year shall be those specified in column 2 of table 1 in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to those estimated earnings.

(2X) If none of the previous sub-paragraphs of this paragraph apply, for the purpose of determining a member’s relevant contribution rate–

(a) the Scottish Ministers must determine the amount of the member’s pensionable pay to be attributed to the 2008–2009 scheme year; and

(b) in so doing must, in addition to the matters referred to in sub-paragraph (2A), have regard to the pensionable pay attributable to pensionable employment comparable to the member’s employment, prevailing pay scales and prevailing rates of pensionable allowances.”.

(6) In paragraph 10(3)(a) omit “and reaches age 65”.

(7) For paragraph 11(2) (normal retirement pension) substitute–

“(2) In respect of–

(a) any scheme year prior to the 2008–2009 scheme year, the member’s uprated earnings are to be calculated in the manner determined by the Scottish Ministers having consulted such professional organisations as the Scottish Ministers consider appropriate; and

(b) the 2008–2009 scheme year and any later scheme year the member’s uprated earnings are to be calculated by uprating the member’s pensionable earnings by the amount of the annual increase due under the provisions of the Pensions (Increase) Act 1971(1) and Section 59 of the Social Security Pensions Act 1975, plus 1.5% annually.

(3) Nothing in this paragraph shall be taken to require the Scottish Ministers to revisit the calculation of uprated earnings referred to in sub-paragraph (2)(a).”.

(8) In paragraph 12–

(a) for “regulation E2 (early retirement pension (ill health) is” substitute “regulations E2 and E2A are”;

(b) for “that regulation” substitute “regulation E2 or regulation E2A(4) to (6)”; and

(c) after sub paragraph (2) insert–

“(3) Regulation E2A is modified so that the definition of “regular employment of like duration” in paragraph (18) of that regulation means such employment as the Scottish Ministers consider would involve a similar level of engagement in the member’s current pensionable service as a practitioner.”.

(9) After paragraph 16A (increased surviving civil partner’s pension) insert–

“Increased dependent surviving nominated partner’s pension

16B.   In the case of a member who made a nomination under regulation G15 (dependent surviving nominated partner’s pension) that regulation is modified so that the lump sum payable on the member’s retirement will be reduced by 1.96 per cent of uprated earnings for each complete year of practitioner service before 6th April 1988 plus the relevant daily proportion for each additional day.

Increased surviving partner pension

16C.   In the case of a member who made an election under regulation G17 (increased surviving partner’s pension) that regulation is modified so that the lump sum payable on the member’s retirement will be reduced by 1.96 per cent of uprated earnings for each complete year of practitioner service before 6th April 1988 plus the relevant daily proportion for each additional day.”.

(10) For paragraph 17 (child allowance – member dies in pensionable employment) substitute–

“Child allowance – member dies in pensionable employment

17.   In the case of a member who dies in pensionable employment as a practitioner–

(a) regulation H3(4C), (4D), (6) and (7) is modified so that the references to the rate of the member’s pensionable pay when he died is treated, in relation to the member’s employment as a practitioner, as references to the average rate of the member’s pensionable earnings during the last complete quarter before the member died; and

(b) regulation H3(10) and (12) is modified so that the reference to the member’s final year’s pensionable pay when he died is treated as a reference to the yearly average of the member’s uprated earnings at the date of death.

Preserved pension

17A.   Regulation E6 (preserved pension) is modified so that the definition of “regular employment of like duration” in paragraph (14) means such employment as the Scottish Ministers consider would involve a similar level of engagement to the member’s pensionable service as a practitioner immediately before that service ceased.”.

(11) Paragraph 18(6) (members away from work and maternity absence) is omitted.

(12) After paragraph 22 (reduction of pension) insert–

“Benefits on death in pensionable employment after pension becomes payable

22A.   The following provisions are modified so that the reference to the member’s rate of pensionable pay when he dies is treated as a reference to the average rate of the member’s pensionable earnings during the last complete quarter before the member died–

(a) regulation S4(7) and (12) (benefits on death in pensionable employment after pension becomes payable); and

(b) regulation S4A(10) and (15)(a) (benefits on death in pensionable employment after pension under regulation E2A becomes payable).”.

(1)

1971 c. 56.