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

New regulation 2.A.13A

17.  After regulation 2.A.13, insert—

“Restriction of reckonable pay where the Scottish Ministers consider the amount is inordinate

2.A.13A.— (1) Where, having regard to the matters referred to in paragraph (2), the Scottish Ministers consider that the amount which would otherwise constitute the member’s interim reckonable pay for the purposes of regulation 2.A.11 is inordinate, the Scottish Ministers may, for the purposes of this regulation, determine what the amount of a member’s interim reckonable pay is to be.

(2) 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.

(3) Where the Scottish Ministers determine the amount of a member’s pensionable pay pursuant to paragraph (1)—

(a) the difference between the amount which would, but for the determination pursuant to paragraph (1), be the member’s interim reckonable pay and the amount so determined pursuant to that paragraph and adjusted for the purposes of regulation 2.A.12, 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 2.C.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 2.C.5 are to be refunded to that employing authority.”.