The National Health Service Superannuation Scheme (Scotland) (Miscellaneous Amendments) Regulations 2014

Amendment of regulation C1

5.  After paragraph (16) of regulation C1 (meaning of pensionable pay), insert—

“(17) Where, having regard to the matters referred to in paragraph (18), the Scottish Ministers consider that the amount which would, but for their determination under this paragraph, constitute the member’s final year’s pensionable pay is inordinate, they may for the purposes of this regulation determine—

(a) what the amount of that pensionable pay is to be; and

(b) the date from which any change in the amount of that pay as a result of that determination is to take effect

(18) Those matters are—

(a) any variations in the level of the member’s pay during a period not exceeding ten years and ending with the later of the date the member ceases to be in pensionable employment or the date the member dies;

(b) the general level of pensionable pay pertaining in NHS employment for members of the same or an equivalent grade or post during the period under consideration for the purposes of sub-paragraph (a);

(c) promotion and re-grading prospects pertaining in NHS employment for members of the same or an equivalent grade or post;

(d) any other matters the Scottish Ministers consider relevant.

(19) Where the Scottish Ministers determine the amount of a member’s pensionable pay pursuant to paragraph (17)—

(a) the difference between the amount which would, but for the determination pursuant to paragraph (17), be the member’s pensionable pay and the amount so determined pursuant to that paragraph, is to be ignored for the purposes of this regulation (“the ignored amount”);

(b) any contributions referable to the ignored amount and paid by the member pursuant to regulation D1 or Q6, or paragraph 14 or 31 of Schedule 1 are, net of any tax payable, to be refunded to that member;

(c) any contributions referable to the ignored amount and paid by the employing authority pursuant to regulation D2 or paragraph 14 or 31 of Schedule 1, are to be refunded to that employing authority;

(d) the amount so determined is not be regarded as an “excessive pay increase” for the purposes of regulation D3.”.