PART 8Contributions

CHAPTER 3Employer contributions

Employer additional contribution: ill-health award

118.—(1) Where a member has retired with an entitlement to the immediate payment of a higher tier ill-health pension and a lower tier ill-health pension under regulation 65(2) (entitlement to lower tier ill-health pension and higher tier ill-health pension), the authority must pay a higher tier ill-health additional contribution.

(2) The amount of the higher tier ill-health additional contribution is the amount determined and notified to the authority by the Scottish Ministers.

(3) Where a member has retired with an entitlement to the immediate payment of a lower tier ill-health pension and without any entitlement to a higher tier ill-health pension, the authority must pay a lower tier ill-health additional contribution.

(4) The amount of the lower tier ill-health additional contribution is the amount determined and notified to the authority by the Scottish Ministers.

(5) The employer must pay the higher tier ill-health additional contribution or the lower tier ill-health additional contribution, as the case may be, in equal instalments due on—

(a)the date on which the member retires;

(b)1st April of the financial year following the financial year in which the first instalment was paid;

(c)1st April of the financial year following the financial year in which the second instalment was paid.