The National Health Service Superannuation Scheme (Scotland) Regulations 2011

1. Introductory Text

2. PART A PRELIMINARY

   1. A1. Citation and commencement

   2. A2. Interpretation

   3. A3. Approved Out of Hours providers

   4. A4. Civil partnerships and marriage of same sex couples

3. PART B MEMBERSHIP OF THE SCHEME

   1. B1. Membership of this Section of the scheme

   2. B2. Age limits and restrictions on membership

   3. B3. Restrictions on further participation in this Section of the scheme

   4. B4. Opting out of this Section of the scheme

   5. B5. Joining or rejoining this Section of the scheme after opting out

   6. B6. Opting into this Section of the scheme: mis-sold pensions

4. PART C PENSIONABLE PAY, PENSIONABLE SERVICE AND QUALIFYING SERVICE

   1. C1. Meaning of “pensionable pay”

   2. C2. Meaning of “pensionable service”

   3. C3. Meaning of “qualifying service”

   4. C4. Pensionable service in respect of part-time employment

5. PART D CONTRIBUTIONS TO THE SCHEME

   1. D1. Contributions by members

   2. D2. Contributions and other payments by employing authorities

   3. D3. Further contributions by employing authorities in respect of excessive pay increases

6. PART E BENEFITS FOR MEMBERS

   1. E1. Normal retirement pension

   2. E2. Early retirement pension on ill health grounds (pre 1st April 2008)

   3. E3. Early retirement pension on ill health grounds (post 1st April 2008)

   4. E4. Re-assessment of ill health condition determined under regulation E3

   5. E5. Further employment after a benefit is paid under regulation E3

   6. E6. Early retirement pension (redundancy etc.)

   7. E7. Early retirement pension (redundancy etc. new starters and post-transition)

   8. E8. Early retirement pension (redundancy etc. notifications)

   9. E9. Early retirement pension (redundancy and special classes)

   10. E10. Continuing entitlement to a pension under regulation E1 or E11

   11. E11. Early retirement pension (with actuarial reduction)

   12. E12. Preserved pension

   13. E13. Lump sum on retirement

   14. E14. Deductions from lump sum

   15. E15. Early leavers' entitlement to refund of contributions

   16. E16. Payment of interest with refund of contributions

   17. E17. General option to exchange part of pension for lump sum

7. PART F LUMP SUM ON DEATH

   1. F1. Lump sum when member dies in pensionable employment

   2. F2. Lump sum when member dies after pension becomes payable

   3. F3. Lump sum where member dies with preserved pension

   4. F4. Lump sum when member dies within 12 months after leaving pensionable employment without immediate or preserved pension

   5. F5. Payment of lump sum

8. PART G SURVIVING PARTNER PENSIONS

   1. G1. Widow's pension

   2. G2. Widow's pension when member dies in pensionable employment

   3. G3. Widow's pension when member dies after pension becomes payable

   4. G4. Widow's pension when member dies with preserved pension

   5. G5. Widow's pension when member dies within 12 months after leaving pensionable employment without immediate or preserved pension

   6. G6. Widow's pension when member marries after leaving pensionable employment

   7. G7. Widower's pension

   8. G8. Dependent widower's pension

   9. G9. Increased widower's pension

   10. G10. Surviving civil partner's pension

   11. G11. Dependent surviving civil partner's pension

   12. G12. Purchase of surviving civil partner's pension in respect of service prior to 6th April 1988

   13. G13. Increased surviving civil partner's pension

   14. G14. Surviving scheme partner’s pension

   15. G15. Dependent surviving scheme partner’s pension

   16. G16. Purchase of surviving partner's pension in respect of service before 6th April 1988

   17. G17. Increased surviving partner's pension

9. PART H DEPENDENT CHILD ALLOWANCE

   1. H1. Dependent child

   2. H2. Payment of dependent child's allowance

   3. H3. Child allowance when member dies in pensionable employment

   4. H4. Child allowance when member dies after pension becomes payable

   5. H5. Child allowance when member dies with preserved pension

   6. H6. Child allowance when member dies within 12 months after leaving pensionable employment without immediate or preserved pension

   7. H7. Increase of child allowance when child not dependent on surviving parent or spouse, civil partner or scheme partner of a parent

10. PART J ALLOCATION TO A SPOUSE OR DEPENDANT

    1. J1. Allocation of pension by member for benefit of dependant

    2. J2. Limits on allocation

    3. J3. Date on which allocation has effect

    4. J4. Death of member after allocation

11. PART K CONTRACTING OUT AND GUARANTEED MINIMUM PENSIONS

    1. K1. Contracting-out conditions to be overriding

    2. K2. Guaranteed minimum pensions

    3. K3. Late retirement

    4. K4. Early leavers

    5. K5. Guaranteed minimum pensions transferred to this Section of the scheme

    6. K6. Protected rights transferred to this Section of the scheme

    7. K7. State scheme premiums

12. PART L EARLY LEAVERS RETURNING TO PENSIONABLE EMPLOYMENT

    1. L1. Treatment of pensionable service of early leavers returning to pensionable employment

    2. L2. Calculation of benefits

    3. L3. Preserved pension to count as qualifying service

    4. L4. Continuation of additional contributions

13. PART M TRANSFER-OUT ARRANGEMENTS AND BUY-OUTS

    1. M1. Member's right to a transfer or a buy-out

    2. M2. Exercising a right to a transfer or a buy-out

    3. M3. Amount of member's cash equivalent

    4. M4. Applications for transfer value payments - general

    5. M5. Applications for transfer value payments: time limits

    6. M6. Special terms for transfer out (bulk transfers etc.)

    7. M7. Member's right to transfer a preserved pension to the 2008 Section

    8. M7A. Member’s right to transfer a preserved pension to the 2015 Scheme

    9. M8. Waiver of transfer payments

14. PART N TRANSFERS-IN FROM OTHER PENSION ARRANGEMENTS

    1. N1. Member's right to transfer accrued rights to benefits to this Section of the scheme

    2. N2. Transfers in from health service schemes

    3. N3. Transfers made under the Public Sector Transfer Arrangements

    4. N4. Transfers that are not made under the Public Sector Transfer Arrangements

    5. N5. Transfers in respect of members to whom regulation B6 applies who elect to join or rejoin this Section of the scheme after opting out

    6. N6. Special terms for transfers in (bulk transfers etc.)

15. PART P ABSENCE FROM WORK

    1. P1. Maternity, paternity and adoption absence

    2. P2. Absence because of illness or injury

    3. P3. Absence for reasons other than illness or injury

16. PART Q RIGHT TO BUY ADDITIONAL SERVICE, UNREDUCED LUMP SUM AND ADDITIONAL PENSION

    1. Q1. Right to buy additional service

    2. Q2. Right to buy an unreduced retirement lump sum

    3. Q3. Paying for additional service by single payment

    4. Q4. Paying for unreduced retirement lump sum by single payment

    5. Q5. Paying by regular additional contributions

    6. Q6. Electing to buy additional service or unreduced retirement lump sum

    7. Q7. Part payment for additional service or unreduced retirement lump sum

    8. Q8. Option to pay additional periodical contributions to purchase additional pension

    9. Q9. Effect of member being absent or leaving and rejoining this Section of the scheme during the contribution option period

    10. Q10. Member's option to pay lump sum contributions to purchase additional pension

    11. Q11. Payment of additional lump sum contributions by employing authority

    12. Q12. Exercise of options under regulations Q8, Q10 and Q11

    13. Q13. Cancellation and cessation of options under regulation Q8

    14. Q14. Effect of payment of additional contributions under this Part

    15. Q15. Effect of death or early payment of pension after option exercised under regulation Q8, Q10 or Q11

    16. Q16. Effect of part payment of periodical contributions

    17. Q17. Revaluation of increases bought under options: members' pensions

17. PART R SPECIAL PROVISIONS FOR CERTAIN MEMBERS

    1. R1. Medical and dental practitioners and trainee practitioners

    2. R2. Nurses, physiotherapists, midwives and health visitors

    3. R3. Mental health officers

    4. R4. Members doing more than one job

    5. R5. Transferred officers (supplementary payments)

    6. R6. Members entitled to fees for domiciliary consultations

    7. R7. Former members of health service schemes

    8. R8. Members whose earnings are reduced

    9. R9. Polygamous marriages

    10. R10. Members who work temporary additional sessions

    11. R11. Officers on the staff of special hospitals

    12. R12. Part-time specialists with service before 15th December 1966

    13. R13. Participators in pilot schemes

    14. R14. Pension sharing on divorce or nullity of marriage or dissolution or nullity of a civil partnership

18. PART S MEMBERS WHO RETURN TO PENSIONABLE

    1. EMPLOYMENT AFTER PENSION BECOMES PAYABLE

       1. S1. Suspension of pension on return to NHS employment

       2. S2. Reduction of pension on return to NHS employment

       3. S3. Benefits in respect of pensionable employment after pension becomes payable under regulation E2

       4. S4. Benefits in respect of pensionable employment after pension becomes payable under regulation E3

       5. S5. Benefits on death in pensionable employment after pension under regulation E2 becomes payable

       6. S6. Benefits on death in pensionable employment after pension under regulation E3 becomes payable

19. PART T GENERAL RULES ABOUT BENEFITS

    1. T1. Claims for benefits

    2. T1A. Provision of information: continuing entitlement to benefit

    3. T2. Deduction of tax

    4. T3. Deduction of tax: further provisions

    5. T4. Benefits not assignable

    6. T5. Beneficiary who is incapable

    7. T6. Offset for crime, fraud or negligence

    8. T7. Loss of rights to benefits

    9. T8. Commutation of trivial pensions

    10. T9. Reduction in benefits to take account of benefits under the National Insurance Acts

    11. T10. Interest on late payment of benefits

    12. T11. Interest and administration charges: late paid contributions

20. PART U ADMINISTRATIVE MATTERS

    1. U1. Extension of time limits

    2. U2. Determination of questions

    3. U3. Accounts and actuarial reports

    4. U4. Cost Sharing

    5. U5. Benefit information statements

21. PART V PENSION SHARING ON DIVORCE OR NULLITY OF MARRIAGE OR ON DISSOLUTION OR NULLITY OF A CIVIL PARTNERSHIP

    1. PRELIMINARY PROVISIONS

       1. V1. Interpretation

       2. SHARING OF RIGHTS

          1. V2. Pension sharing mechanism in the Scheme

          2. V3. Pension sharing order activates pension sharing creating pension debits and credits

          3. V4. Calculation of “appropriate amount”

          4. V5. Pension debits and reduction of benefit

          5. V6. Effect of pension sharing on protected rights and guaranteed minimum pension

       3. MODE OF DISCHARGE AND “IMPLEMENTATION PERIOD”

          1. V7. Discharge of pension credit liability

          2. V8. Adjustment to the amount of the pension credit payments made without the knowledge of the pension debit

          3. V9. “Implementation period” for discharge of pension credit

          4. V10. Failure to discharge liability in respect of pension credit within the implementation period – Death of ex-spouse or ex-civil partner within period

       4. APPROPRIATE RIGHTS/PENSION CREDIT BENEFITS

          1. V11. “Appropriate rights”/ “Pension credit benefits” under the Scheme

          2. V12. Pension credit benefit before attaining normal benefit age (with actuarial reduction)

          3. V13. Pension credit member dies after pension credit benefit becomes payable

          4. V14. Pension credit member dies before pension credit benefit becomes payable

          5. V15. Additional contributions and additional periods

          6. V16. Commutation: small pensions

          7. V17. Commutation: exceptional ill-health

          8. V18. Pension Transfers

       5. MISCELLANEOUS

          1. V19. Charges in respect of pension sharing costs

          2. V20. Excluded membership

          3. V21. General rules about benefits

          4. V22. Interest on late payment of benefits

          5. V23. Assignment

          6. V24. Administrative matters

22. PART W MISCELLANEOUS AND SUPPLEMENTARY

    1. W1. Options to persons detrimentally affected by these Regulations

    2. W2. Revocations, savings and transitional provisions

23. Signature

24. 1. SCHEDULE 1

       MEDICAL AND DENTAL PRACTITIONERS

       1. PART I DEFINITIONS AND MODIFICATIONS

          1. 1. Additional definitions used in this Schedule

          2. 2. Application of Regulations with modifications

          3. 3. Membership: locum practitioners

          4. 4. Modifications of provisions having effect from 1st April 2001 (locum practitioners) (retrospective effect when admitted to supplementary lists)

       2. PART II PENSIONABLE EARNINGS

          1. 5. Meaning of “pensionable earnings”

          2. 6. Calculating “pensionable earnings” of practitioners in partnership

          3. 7. Election relating to calculation of “pensionable earnings” in partnerships

          4. 8. Meaning of “pensionable earnings” in relation to other practitioners

          5. 9. Exclusions and deductions from pensionable earnings — all practitioners

          6. 10. Limit on pensionable earnings — dental practitioners

       3. PART III OFFICER SERVICE TREATED AS PRACTITIONER SERVICE

          1. 11. Officer service treated as practitioner service

          2. 12. Locum practitioners: breaks between contracts

          3. 13. Practitioners with benefits from both practitioner and officer service

       4. PART IV CONTRIBUTIONS TO THE SCHEME

          1. 14. Contributions to this Section of the scheme

       5. PART V BENEFITS FOR MEMBERS

          1. 15. Pensions for members — normal retirement pension

          2. 16. Early retirement pension — ill health

          3. 17. Lump sum on member's death in pensionable employment or after pension becomes payable

       6. PART VI BENEFITS FOR DEPENDANTS

          1. 18. Widow's, widower's, surviving civil partner's or surviving nominated partner's pension on member's death in pensionable employment

          2. 19. Increased widower's pension

          3. 20. Increased surviving civil partner's pension

          4. 21. Increased dependent surviving scheme partner’s pension

          5. 22. Increased surviving partner pension

          6. 23. Child allowance - member dies in pensionable employment

          7. 24. Preserved pension

       7. PART VII ABSENCE FROM WORK

          1. 25. Members away from work and maternity absence

       8. PART VIII RIGHT TO BUY ADDITIONAL BENEFITS

          1. 26. Right to buy additional benefits

       9. PART IX TRANSFERS FROM OTHER PENSION ARRANGEMENTS

          1. 27. Transfer from other pension arrangements

       10. PART X CONCURRENT EMPLOYMENT

           1. 28. Members doing more than one job

       11. PART XI MEMBERS WHO RETURN TO NHS EMPLOYMENT AFTER PENSION BECOMES PAYABLE

           1. 29. Reduction of pension

           2. 30. Benefits on death in pensionable employment after pension becomes payable

       12. PART XII ACCOUNTS

           1. 31. Accounts and actuarial reports

    2. SCHEDULE 2

       PENSION SHARING ON DIVORCE OR NULLITY OF MARRIAGE OR DISSOLUTION OR NULLITY OF A CIVIL PARTNERSHIP

       1. 1. Retirement pension and retirement lump sum

       2. 2. Lump sum on death

       3. 3. Widows, widowers and surviving civil partners

       4. 4. Dependent child allowance

       5. 5. Contracting out and guaranteed minimum pension

       6. 6. Transfer-out arrangements and buy-outs

       7. 7. Right to buy additional service and unreduced lump sum

       8. 8. Members who return to pensionable employment after pension becomes payable

       9. 9. Offset for crime, fraud or negligence

       10. 10. Regulation T7 (loss of rights to benefits) applies to a pension...

    3. SCHEDULE 3

       PURCHASE OF ADDITIONAL SERVICE AND UNREDUCED RETIREMENT LUMP SUM

    4. SCHEDULE 4

       REVOCATIONS

25. Explanatory Note