The Police Pension Scheme (Scotland) Regulations 2015

PART 5 Exceptions for tapered protection members of the 2006 scheme

Meaning of “tapered protection member” (the 2006 scheme)

18.—(1) A person (P) to whom paragraph 20 applies is a tapered protection member of the 2006 scheme.

(2) P ceases to be a tapered protection member of the 2006 scheme on whichever of the following days occurs first—

(a) P’s tapered protection closing date; or

(b) the day on which P ceases to be in pensionable service under the 2006 scheme.

Exception for tapered protection members during protection period

19.—(1) The protection period for a tapered protection member of the 2006 scheme—

(a) begins on the day after the scheme closing date; and

(b) ends when P ceases to be a tapered protection member of the 2006 scheme.

(2) In respect of the protection period—

(a) P is in pensionable service under the 2006 scheme;

(b) section 18(1) of the Act does not apply in respect of that pensionable service; and

(c) benefits are to be provided under the 2006 scheme to or in respect of P in relation to that pensionable service.

Active member of the 2006 scheme on scheme closing date

20.—(1) This paragraph applies if any of the following sub-paragraphs applies.

(2) This sub-paragraph applies if—

(a) on the scheme closing date and on 31st March 2012, P was an active member of the 2006 scheme; and

(b) unless P dies, P would reach 55 between 2nd April 2022 and 1st April 2026 (inclusive).

(3) This sub-paragraph applies if—

(a) on 31st March 2012, P was an active member of the 1988 NI police pension scheme;

(b) on the scheme closing date, P was an active member of the 2006 scheme; and

(c) unless P dies, P would reach 55 between 2nd April 2022 and 1st April 2026 (inclusive).

(4) This sub-paragraph applies if—

(a) on 31st March 2012, P was an active member of the 2009 NI police pension scheme;

(b) on the scheme closing date, P was an active member of the 2006 scheme; and

(c) unless P dies, P would reach 55 between 2nd April 2022 and 1st April 2026 (inclusive).

(5) This sub-paragraph applies if—

(a) on 31st March 2012, P was an active member of an existing scheme other than the 2006 scheme (“the existing scheme”);

(b) on the scheme closing date, P was an active member of the 2006 scheme; and

(c) unless P dies, P would reach 55 between 2nd April 2022 and 1st April 2026 (inclusive).