The National Health Service Pension Scheme (Scotland) Regulations 2015

Regulation 4

SCHEDULE 1 S Pension Board

Composition of the pension board S

1.—(1) Subject to paragraph (2), the scheme manager is to determine—

(a) the membership of the Scottish NHS Pension Board (“the Board”);

(b) the manner in which the members of the Board may be appointed and removed; and

(c) the terms of appointment of the members of the Board.

(2) The Board is to include equal numbers of members representing employers and scheme members.

[F1 (3) The scheme manager must be satisfied that a person to be appointed as a member of the Board does not have a conflict of interest.]

Textual Amendments

F1 Sch. 1 para. 1(3) inserted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 11

Terms of office of members S

2.  The duration of the term of office of each member of the Board is to be determined by the scheme manager on appointment.

Disqualification from appointment as a member S

3.  A person is disqualified from appointment as a member of the Board if that person has a conflict of interest.

Appointment, term of office and cessation of office of the chair S

4.—(1) The scheme manager is to appoint the chair of the Board.

(2) A member serving as chair shall cease to be chair—

(a) on ceasing to be a member;

(b) if the member resigns as chair, which the member may do at any time by giving a minimum of three months' notice (or such shorter period as the scheme manager is prepared to accept) in writing to the scheme manager;

(c) if the member's membership of the board is suspended by the scheme manager.

Conflicts of interest S

5.—(1) The scheme manager must, from time to time, be satisfied that none of the members of the Board has a conflict of interest.

(2) For the purpose of enabling the scheme manager to be satisfied that a person referred to in sub-paragraph (3) does not have a conflict of interest, that person must provide the scheme manager with such information as the scheme manager reasonably requires.

(3) Those persons are—

(a) a member of the Board;

(b) a person proposed to be appointed by the scheme manager as a member of the Board.

Information S

6.—(1) The information about the pension board required to be published by section 6 (pension board: information) of the 2013 Act must additionally include a statement in relation to each member of the board, setting out any financial or other interest not being a conflict of interest but which has the potential to constitute a conflict of interest in the future.

(2) The obligation to include a statement mentioned in sub-paragraph (1) may be satisfied in whole or in part by the publication of any information provided to the scheme manager for the purposes of paragraph 5(2).

Regulation 5

SCHEDULE 2 S Scheme advisory board

Composition of the scheme advisory board S

1.—(1) The composition of the scheme advisory board (“the advisory board”) is to be determined from time to time by the Scottish Ministers having regard to the nature of the advice which that board may be required to provide.

(2) The members of the advisory board are to be appointed by the Scottish Ministers.

(3) The Scottish Ministers cannot appoint a person to be a member of the advisory board unless satisfied that the person does not have a conflict of interest.

Disqualification from appointment as a member S

2.  A person is disqualified from appointment as a member of the advisory board if that person has a conflict of interest.

Appointment, term of office and cessation of office of chair S

3.—(1) The Scottish Ministers must appoint a person to act as chair of the advisory board.

(2) A member serving as chair shall cease to be chair—

(a) on ceasing to be a member;

(b) if the member resigns as chair, which the member may do at any time by giving a minimum of three months' notice (or such shorter period as the Scottish Ministers are prepared to accept) in writing to the scheme manager;

(c) if the member's membership of the advisory board is suspended by the Scottish Ministers.

Quorum of the scheme advisory board S

4.  The quorum of the board is 50% of the membership, of which there must be at least one member who is a representative of employers and one member who is a representative of scheme members.

Conflicts of interest S

5.—(1) The scheme manager must, from time to time, be satisfied that none of the members of the advisory board has a conflict of interest.

(2) For the purpose of enabling the scheme manager to be satisfied that a person referred to in sub-paragraph (3) does not have a conflict of interest, that person must provide the scheme manager with such information as the scheme manager reasonably requires.

(3) Those persons are—

(a) a member of the advisory board;

(b) a person proposed to be appointed by the Scottish Ministers as a member of the advisory board.

Regulation 14

SCHEDULE 3 S Administrative matters

PART 1 S Accounts and information

Scheme accounts and actuarial valuations S

1.—(1) This paragraph applies to—

(a) the scheme; and

(b) any statutory pension scheme that is connected with it,

which in this paragraph are together referred to as “the relevant schemes”.

(2) In addition to any obligations on record keeping imposed on the scheme manager by regulations made pursuant to section 16 of the 2013 Act, the scheme manager must keep accounts of all income and expenditure of the relevant schemes in a form approved by the Treasury.

(3) The accounts must be open to examination by the Auditor General for Scotland.

(4) The scheme actuary must prepare a valuation of the relevant schemes in accordance with any Treasury directions given from time to time pursuant to section 11(2) of the 2013 Act.

(5) The scheme actuary must send a copy of the valuation of the relevant schemes to the scheme manager and to the Treasury.

Scheme information S

2.—(1) The scheme manager may publish or provide to the Treasury scheme information (as defined in section 15 of the 2013 Act) whether or not required to do so by any Treasury directions given from time to time pursuant to that section.

(2) Nothing in sub-paragraph (1) requires the scheme manager to publish or provide to the Treasury any scheme information—

(a) which the scheme manager is not required by Treasury directions to publish or provide to the Treasury; or

(b) which the scheme manager, apart from sub-paragraph (1), is prohibited lawfully from publishing or providing.

Benefit information statements S

3.—(1) The scheme manager must provide a benefit information statement to each active member in accordance with—

(a) section 14 (information about benefits) of the 2013 Act; and

(b) any Treasury directions given from time to time pursuant to that section.

(2) Sub-paragraph (1) does not provide a right for an active member to request a benefit information statement.

(3) A benefit information statement provided pursuant to sub-paragraph (1) is to be treated as though it is the information mentioned in regulation 16(2)(a) of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 M1 for the purposes of determining whether or not information must be given under regulation 16(1) of those Regulations.

Marginal Citations

M1 S.I. 2013/2734.

PART 2 S Claims and payments

Claims for benefits S

4.—(1) A person claiming to be entitled to benefits under these Regulations (“ the claimant”) shall make a claim in writing to the scheme manager.

(2) Pursuant to such a claim, the claimant and, where appropriate, the member's employing authority (including any previous employing authority of the member) shall provide such—

(a) evidence of entitlement;

(b) information required in order to deal with the claim; and

(c) authority or permission as may be necessary for the release by third parties of information in their possession relating to the claimant or member,

as the scheme manager may from time to time require for the purposes of these Regulations.

(3) A claim referred to in sub-paragraph (1) may be made by a person or persons other than the claimant where the scheme manager so provides.

(4) Any claim for benefit required in writing under these Regulations, and any evidence, information, authority or permission given in connection with that claim, may be made or given by means of an electronic communication where such method of communication is approved by the scheme manager from time to time.

(5) In this regulation, “electronic communication” has the same meaning as in section 15(1) of the Electronic Communications Act 2000 M2 .

Marginal Citations

M2 2000 c.7.

Provision of information: continuing entitlement to benefits S

5.—(1) The scheme manager may specify a date by which a person who is in receipt of a benefit under the scheme is to provide the scheme manager with all or any of the following material—

(a) evidence of the person's identity;

(b) the person's contact details;

(c) evidence of the person's continuing entitlement to the benefit.

(2) Where a person fails to provide material in accordance with sub-paragraph (1), the scheme manager may withhold all, or any part of, any benefit payable to that person.

Trivial commutation lump sum S

6.—(1) The scheme manager may pay any person entitled to a pension under the scheme a lump sum representing the capital value of the pension and of any benefits that might have become payable under the scheme on the person's death apart from the payment if the conditions specified in sub-paragraph (2) are met.

(2) The conditions are that the payment complies with the following requirements (so far as they apply)—

(a) the contracting-out requirements [F2 mentioned in section 9(2) of the 1993 Act];

(b) the preservation requirements (see section 69(2) of the 1993 Act);

(c) regulation 2 of the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations 1997 M3 ;

(d) Part 2 of the Registered Pension Schemes (Authorised Payment) Regulations 2009 M4 ;

(e) the lump sum rule (see in particular, paragraph 7 of Schedule 29 to the 2004 Act: trivial commutation lump sums for the purposes of Part 4 of that Act); and

(f) the lump sum death benefit rule (see, in particular, paragraph 20 of that Schedule: trivial commutation lump sum death benefit for the purposes of that Part).

(3) The lump sum must be calculated by the scheme manager in accordance with advice from the scheme actuary.

(4) The payment of a lump sum under this regulation discharges all liabilities of the scheme manager in respect of the pension in question and of any other such benefits as mentioned in sub-paragraph (1).

Textual Amendments

F2 Words in sch. 3 para. 6(2)(a) inserted (13.3.2017) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2017 (S.S.I. 2017/28), regs. 1(2), 24(a)

Marginal Citations

M3 S.I. 1997/785.

M4 S.I. 2009/1171.

Beneficiaries who are incapable of looking after their affairs S

7.—(1) In the case of a beneficiary who, in the opinion of the scheme manager, is by reason of illness, mental disorder, minority or otherwise unable to look after the beneficiary's affairs, the scheme manager may—

(a) use any amount due to the beneficiary under the scheme for the beneficiary's benefit; or

(b) pay it to some other person to do so.

(2) Payment of an amount to a person other than the beneficiary under sub-paragraph (1) discharges the scheme manager from any obligation under the scheme in respect of the amount.

Power to extend time limits S

8.—(1) The appropriate authority may extend a time limit mentioned in these Regulations as it applies in a particular case.

(2) The appropriate authority is—

(a) the Scottish Ministers in relation to a function of the Scottish Ministers;

(b) the scheme manager in relation to a function of the scheme manager.

PART 3 S Interest

Interest on late payment of benefits and refunds of member contributions S

9.—(1) This paragraph applies if the whole or part of an amount to which this paragraph applies is not paid by the end of the period of one month beginning with the due date.

(2) This paragraph applies to any amount payable by way of a pension, lump sum, refund of contributions under the scheme (other than any amount due under regulations 32 to 34) or interim award.

(3) The scheme manager must pay interest on the unpaid amount to the person to whom it should have been paid unless the scheme manager is satisfied that the unpaid amount was not paid on the due date because of some act or omission on the part of the member or other person to whom it should have been paid.

(4) The interest on the unpaid amount is calculated at the base rate on a day to day basis from the due date for the amount to the date of its payment and compounded with three-monthly rests.

(5) For the purposes of this regulation, except where sub-paragraph (6) applies, “due date”, in relation to an unpaid amount, means—

(a) in the case of an amount in respect of a pension or lump sum payable to a member under Part 5, the day immediately following that of the member's retirement from pensionable employment;

(b) in the case of an amount in respect of a pension payable on a member's death, the day after the date of death;

(c) in the case of an amount in respect of a lump sum under regulation 111 that is payable to the member's executors, the earlier of—

(i) the date on which confirmation was produced to the scheme manager; and

(ii) the date on which the scheme manager was satisfied that the lump sum may be paid as provided in regulation 111,

(d) in the case of an amount in respect of any other lump sum under Part 6 the day after the date of the member's death; and

(e) in the case of an amount in respect of a refund of contributions, the day after that on which the scheme manager received from Her Majesty's Commissioners of Revenue and Customs the information required for the purposes of calculating the amount to be subtracted under regulation 40(2).

(6) If, on the date which, in accordance with sub-paragraph (5), would have been the due date for an unpaid amount in respect of a pension, lump sum or refund of contributions, the scheme manager was not in possession of all the information necessary for the calculation of the amount payable in respect of the pension, lump sum or refund, the due date for the unpaid amount is the first day on which the scheme manager was in possession of that information.

(7) In this paragraph, “interim award” means—

(a) any amount paid by way of an interim payment calculated by reference to an expected benefit under this scheme pending final calculation of the full value of that benefit; and

(b) any amount paid that increases the amount of an earlier payment due to a backdated or subsequent increase in pensionable pay.

PART 4 S Assignation, offset and forfeiture, etc.

Prohibition on assignation or charging of benefits S

10.  Any assignation of, or charge on, or any agreement to assign or charge, any right to a benefit under the scheme is void.

Offset of benefits S

11.—(1) If, as a result of a member's criminal, negligent or fraudulent act or omission, a loss to public funds occurs that arises out of or is connected with the member's employment relationship with the member's employer, the Scottish Ministers—

(a) may reduce any pension or other benefit payable to, or in respect of, the member under these Regulations by an amount less than or equal to the loss; or

(b) in a case where the loss equals or exceeds the value of the pension or other benefit, may reduce them to nil or by any amount less than that value.

(2) Sub-paragraph (1) does not apply so far as the pension or other benefit—

(a) is a guaranteed minimum pension; or

(b) arises out of a transfer payment.

(3) If the Scottish Ministers propose to exercise the power under sub-paragraph (1), they must give the member a certificate specifying the amount of the loss to public funds and of the reduction in benefits.

(4) If the amount of the loss is disputed, no reduction may be made under sub-paragraph (1) until the member's obligation to make good the loss has become enforceable—

(a) under the order of a competent court; or

(b) in consequence of an award of an arbiter to be appointed (failing agreement between the parties) by the sheriff.

(5) If the loss is suffered by an employing authority, the amount of any reduction under sub-paragraph (1) must be paid to that authority.

Forfeiture of rights to benefits S

12.—(1) The Scottish Ministers may direct that all or part of any rights to benefits or other amounts payable to or in respect of a member under these Regulations be forfeited if—

(a) the member is convicted of any of the offences specified in sub-paragraph (2); and

(b) the offence was committed before the benefit or other amount becomes payable.

(2) The offences are—

(a) an offence in connection with employment that qualifies the member to belong to the scheme, in respect of which the Scottish Ministers have issued a forfeiture certificate;

(b) one or more offences under the Official Secrets Acts 1911 to 1989 for which the member has been sentenced on the same occasion to—

(i) a term of imprisonment of at least 10 years; or

(ii) two or more consecutive terms amounting in the aggregate to at least 10 years.

(3) In sub-paragraph (2)(a), “forfeiture certificate” means a certificate stating that the Scottish Ministers are satisfied that the offence—

(a) has been gravely injurious to the State; or

(b) is liable to lead to serious loss of confidence in the public service.

(4) The Scottish Ministers may direct that all or part of any rights to benefits or other amounts payable in respect of a member under these Regulations be forfeited where the benefits or amounts are payable to a person to whom sub-paragraph (5) applies who has been convicted of the murder or culpable homicide of that member or of any other offence of which unlawful killing of that member is an element.

(5) This paragraph applies to a person who is—

(a) the member's surviving spouse, [F3 surviving scheme partner] or surviving civil partner;

(b) a dependant of the member;

(c) a person not falling within sub-paragraph (a) or (b) who is specified in a notice given under paragraph 9(3) of Schedule 12; or

(d) a person to whom such benefits or amounts are payable under the member's will or on the member's intestacy.

(6) A guaranteed minimum pension may be forfeited only if sub-paragraph (1) applies in the case of an offence within sub-paragraph (2)(b) [F4 or if sub-paragraph (4) applies].

Textual Amendments

F3 Words in sch. 3 para. 12(5)(a) substituted (with effect in accordance with reg. 1(3) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2021 (S.S.I. 2021/102), regs. 1(2), 51(2)

F4 Words in sch. 3 para. 12(6) inserted (with effect in accordance with reg. 1(6) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2017 (S.S.I. 2017/28), regs. 1(2), 24(b)

PART 5 S Insolvency

Bankruptcy of person entitled to benefits S

13.—(1) On the bankruptcy or sequestration of any person entitled to a benefit under the scheme, no part of the benefit may be paid to the person's trustee in bankruptcy or other person acting on behalf of the creditors, except as provided for in sub-paragraph (2).

(2) Where, following the bankruptcy or sequestration of any person entitled to a benefit under the scheme—

(a) a debtor contribution order is made under section 32A of the Bankruptcy (Scotland) Act 1985 M5 ; or

(b) the court makes an income payments order under section 310 of the Insolvency Act 1986,

that requires the scheme manager to pay all or part of the benefit to the person's trustee in bankruptcy, the scheme manager is to comply with that order.

Marginal Citations

M5 1985 c.66; section 32A is inserted by section 4 of the Bankruptcy and Debt Advice (Scotland) Act 2014 (asp 11), section 4.

PART 6 S Determinations

Determination of questions S

14.—(1) Except as otherwise provided by these Regulations, any question arising under this scheme is to be determined by the scheme manager.

(2) Any such disagreement as is referred to in section 50 of the 1995 Act (resolution of disputes) must be resolved by the scheme manager in accordance with any arrangements applicable under that section.

Determinations - advice by medical practitioners S

15.—(1) This paragraph applies to a decision as to a person's health or degree of physical or mental infirmity that is required for the purposes of this scheme and, in particular, a decision required for the purposes of—

(a) regulation 52(5)(b) (procedure for allocation election under regulation 50);

(b) regulation 75(9)(pension credit member);

(c) regulation 89(2)(c) or (3)(b) (early retirement on ill health: active members);

(d) regulation 92(1) or (5) (re-assessment of ill health pension);

(e) regulation 93(1)(c) or (2)(c) (early retirement on ill health: deferred members);

(f) regulation 108(1) (option to exchange pension for lump sum: serious ill health);

(g) regulation 121(3)(b)(i) (dependency because of physical or mental impairment);

(h) paragraph 7(1) of this Schedule (beneficiary incapable of looking after own affairs);

(i) section 229(3)(a) of the 2004 Act (determining whether an individual satisfies the severe ill health condition).

(2) Where this paragraph applies to a decision, the scheme manager may require a person entitled or claiming to be entitled to benefit under this scheme to submit to a medical examination by a medical practitioner selected by the scheme manager.

(3) The scheme manager must also offer the person an opportunity to submit a report from the person's own medical adviser following an examination of the person by the medical adviser.

(4) In taking a decision mentioned in sub-paragraph (1), the scheme manager must take into consideration both—

(a) the report mentioned in sub-paragraph (3); and

(b) the report of the registered medical practitioner who carries out the medical examination mentioned in sub-paragraph (2).

PART 7 S Taxation

Deduction of tax S

16.—(1) The scheme manager must deduct from any payment under the scheme any tax which is required to be paid in respect of it.

(2) Subject to sub-paragraph (3), if a person's entitlement to a benefit or transfer payment under these Regulations—

(a) constitutes a benefit crystallisation event in accordance with section 216 of the 2004 Act; and

(b) a lifetime allowance charge under that Act is payable in respect of that event,

that charge must be paid by the scheme manager.

(3) The member's present or future benefits or transfer payment in respect of which any charge under sub-paragraph (2) arises must be reduced by an amount that fully reflects the amount of the charge paid by the scheme manager and is to be calculated by reference to advice provided by the scheme actuary for that purpose.

(4) Where—

(a) the scheme manager's liability to pay a pension under regulation 108 is discharged by the payment of a lump sum in accordance with paragraph (4), (5), (6) or (7) of that regulation; and

(b) that lump sum payment is made to a member who has reached the age of 75.

the scheme manager must deduct tax at the rate of 55% (or such other amount as applies from time to time) from the lump sum payable in accordance with section 205A of the 2004 Act.

(5) Where—

(a) a member has given written notice to the scheme manager F5 ...that a lump sum payable under regulation 111 is to be treated as a pension protection lump sum death benefit in accordance with paragraph 14 of Schedule 29 to the 2004 Act; and

(b) has not revoked that notice,

the scheme manager must deduct tax at the rate of 55% (or such other amount as applies from time to time) from the lump sum payable in accordance with section 206 of the 2004 Act.

(6) Where—

(a) a lump sum on death is payable in accordance with regulation 111; and

(b) that lump sum is payable in respect of a member who had reached the age of 75 at the date of the member's death,

the scheme manager must deduct tax at the rate of 55% (or such other amount as applies from time to [F6 time]) from the lump sum payable in accordance with section 206 of the 2004 Act.

(7) A person who is entitled to a benefit under these Regulations must (whether or not intending to rely on entitlement to transitional protection, to an enhanced lifetime allowance or to enhanced protection) give to the scheme manager such information as will enable the scheme manager to determine—

(a) whether any lifetime allowance charge is payable in respect of the benefit; and

(b) if so, the amount of that charge.

(8) If a person claiming a benefit under these Regulations intends to rely on entitlement to an enhanced lifetime allowance by virtue of any of the provisions listed in section 256(1) of the 2004 Act (enhanced lifetime allowance regulations), that person must give to the scheme manager—

(a) the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 M6 in respect of that entitlement; and

(b) the information referred to in sub-paragraph (7).

(9) If a person claiming a benefit under these Regulations intends to rely on entitlement to transitional protection against a lifetime allowance charge in accordance with paragraph 14 of Schedule 18 to the Finance Act 2011 M7 or paragraph 1 of Schedule 22 to the [F7 Finance Act 2013], that person must give to the scheme manager—

(a) the reference number issued by the Commissioners under the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 M8 or the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification Regulations 2013 M9 ) in respect of that entitlement; and

(b) the information referred to in sub-paragraph (7).

(10) If a person claiming benefit under these Regulations intends to rely on entitlement to individual protection against a lifetime allowance [F8 charge] in accordance with paragraph 1 of Schedule 6 to the Finance Act 2014 M10 , the person must give to the scheme manager—

(a) the reference number issued by the Commissioners under the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014 M11 in respect of that entitlement; and

(b) the information referred to in sub-paragraph (7).

(11) The information referred to in sub-paragraph (7) and, as the case may be, reference numbers referred to in sub-paragraph (8)(a), (9)(a) or (10)(a), must be given to the scheme manager—

(a) at the time the person makes a claim for a benefit; or

(b) where that information has not been provided at the time of making the claim, within such time as the scheme manager specifies in writing.

(12) Where the person fails to provide all, or part of, the information referred to in sub-paragraph (7) and, as the case may be, reference numbers referred to in sub-paragraph (8)(a), (9)(a) or (10)(a) within the time limits specified by the scheme manager where relevant, the scheme manager may treat the whole of the benefit as a chargeable benefit and pay the charge on that basis.

(13) Practitioners and non-GP providers must provide the information required by regulation 15A of the Registered Pension Scheme (Provision of Information) Regulations 2006 M12 in respect of their benefits under the scheme in a manner prescribed from time to time by the scheme manager.

(14) This sub-paragraph applies to a member who—

(a) is liable to an annual allowance charge in accordance with section 237A of the 2004 Act; and

(b) meets the conditions specified in subsection (1) of section 237B of that Act.

(15) A member to whom sub-paragraph (14) applies may give notice in writing to the scheme manager specifying that the scheme manager and the member are to be jointly and severally liable for the payment of the annual allowance charge due in respect of that member in accordance with section 237B of the 2004 Act.

(16) Unless the scheme manager's liability for an annual allowance charge referred to in sub-paragraph (15) is discharged in accordance with section 237D of the 2004 Act—

(a) that annual allowance charge must be paid by the scheme manager on behalf of the member; and

(b) that member's present or future benefits in respect of which that charge arises must be adjusted in accordance with section 237E of the 2004 Act and must be calculated by reference to advice provided by the scheme actuary for that purpose.

(17) “Enhanced lifetime allowance” and “enhanced protection” are to be construed in accordance with the 2004 Act.

Textual Amendments

F5 Words in sch. 3 para. 16(5)(a) omitted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by virtue of The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 12(a)

F6 Word in sch. 3 para. 16(6) substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 12(b)

F7 Words in sch. 3 para. 16(9) substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 12(c)

F8 Word in sch. 3 para. 16(10) substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 12(d)

Marginal Citations

M6 S.I. 2006/131.

M7 2011 c.11.

M8 S.I. 2011/1752.

M9 S.I. 2013/1741.

M10 2014 c.26.

M11 S.I. 2014/1842.

M12 S.I. 2006/567.

Prohibition on unauthorised payments S

17.  Nothing in these Regulations requires or authorises the making of any payment which, if made, would be an unauthorised payment for the purposes of Part 4 of the 2004 Act (see section 160(5) of that Act).

Regulations 15 and 16

SCHEDULE 4 S Opting out and re-joining

Opting out of the scheme S

1.—(1) A person who does not wish to, or who no longer wishes to, participate in the scheme may opt out of the scheme at any time by giving notice in writing to the person's employing authority and the person will cease to be an active member of the scheme on the date the notice takes effect.

(2) A notice referred to in sub-paragraph (1) takes effect—

(a) from the first day of the pay period immediately following its receipt by the employing authority; or

(b) where a later date is specified in the notice, from the first day of the pay period following the pay period in which the specified date falls.

(3) A person who opts out of the scheme under sub-paragraph (1) within three months of commencing NHS employment is to be treated as never having been included in the scheme in respect of that opt out and if applicable, any contributions made by, or on behalf, of that person for the period before the opt out took effect must be refunded.

(4) A notice under sub-paragraph (1) ceases to have effect on the day immediately preceding, as the case may be, the person's—

(a) automatic enrolment date; or

(b) automatic re-enrolment date, where that notice was not given within the 12 months immediately preceding that date.

(5) Sub-paragraph (6) applies if a person—

(a) belongs or would belong to group D in regulation 27(1); and

(b) has more than one employment or engagement to which group D applies.

[F9 (6) If the person gives a notice mentioned in sub-paragraph (1), the notice must relate to all of the employments or engagements to which group D applies.

(7) Sub-paragraph (8) applies if a person—

(a) belongs, or would belong, to groups A, B or C in regulation 27(1); and

(b) has more than one employment to which those groups apply.

(8) Subject to regulation 29, the person may give a notice as mentioned in sub-paragraph(1) in respect of any, or all, of the employments to which group A, B or C  applies.]

Textual Amendments

F9 Sch. 4 para. 1(6)-(8) substituted for sch. 4 para. 1(6) (13.3.2017) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2017 (S.S.I. 2017/28), regs. 1(2), 25

Re-joining the scheme S

2.  A person who has opted out of the scheme pursuant to paragraph 1 may, if eligible to do so pursuant to that paragraph, join or re-join the scheme by giving notice in writing to the person's employing authority and on doing so will be included in the scheme on the first day of the first pay period after the notice is received, or such later date (which must be the first day of a pay period) as is specified in the notice.

Regulation 18(1)

SCHEDULE 5 S Membership gateways

PART 1 S NHS organisations

1.  The following are NHS organisations for the purposes of these Regulations— S

(a) a Health Board, a Special Health Board, the Common Services Agency for the Scottish Health Service (constituted by section 10 of the 1978 Act) or Healthcare Improvement Scotland (established by section 10A of the 1978 Act M13 );

(b) the Mental Welfare Commission for Scotland (established under section 4 of the Mental Health (Care and Treatment) (Scotland) Act 2003 M14 ).

Marginal Citations

M13 Section 10A was inserted by the Public Services Reform (Scotland) Act 2010 (asp 8), section 108.

M14 2003 asp 13.

2.  The Scottish Ministers may agree to treat any other body constituted under an enactment relating (in whole or part) to health services as an NHS organisation for the purposes of these Regulations. S

PART 2 S Medical contractors

3.  The following are medical contractors for the purposes of these Regulations— S

(a) a GMS practice;

(b) a HBPMS [F10 contractor];

(c) a Section 17C Agreement provider;

(d) an OOH provider.

Textual Amendments

F10 Words in sch. 5 para. 3(b) substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 13(a)

PART 3 S Medical practitioners and dental practitioners

4.  The following are medical practitioners for the purposes of these Regulations— S

(a) a medical practitioner [F11 (construed in accordance with regulation 152)];

(b) a locum F12 ...practitioner;

(c) a non-GP provider.

Textual Amendments

F11 Words in sch. 5 para. 4(a) inserted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 13(b)(i)

F12 Word in sch. 5 para. 4(b) omitted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by virtue of The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 13(b)(ii)

5.  The following are dental practitioners for the purposes of these Regulations— S

(a) a general dental practitioner;

(b) an assistant dental practitioner.

PART 4 S Determination employers

6.  A determination employer is a person who is the employer of a person in respect of whom a determination has been made pursuant to section 25(5) of the 2013 Act. S

Regulation 18(2)

SCHEDULE 6 S Persons to whom the scheme may be extended

1.—(1) The categories or descriptions of persons to whom the scheme may be extended by determination pursuant to section 25 of the 2013 Act are as follows. S

(2) Any person (or any class of persons) who—

(a) is wholly or mainly engaged in health services and is—

(i) working in a charitable organisation which provides health services;

(ii) employed under joint initiative arrangements set up by a Health Board and a local authority to deliver integrated services; or

(iii) employed as a lecturer or clinical researcher on a time-limited contract in a university medical school approved by the Scottish Ministers; or

(iv) in any other employment that is approved by the Scottish Ministers; and

(b) were the person in the employment of an NHS organisation, would be eligible to join the scheme.

(3) A person who while continuing in, or within twelve months after leaving, employment in which that person was entitled to participate in pension benefits provided under these Regulations (any period spent by that person on an approved course of study or training being left out of account) enters such other employment as may be approved by the Scottish Ministers for the purposes of these Regulations.

(4) An approval given for the purposes of sub-paragraph (3) may specify provisions of these Regulations which—

(a) are not to apply to the person; or

(b) are to the apply to the person subject to such modifications as are specified.

Regulation 24

SCHEDULE 7 S Pension accounts

PART 1 S Interpretation

Interpretation S

1.  In this Schedule—

“index adjustment” means—

(a)

in relation to the opening balance of earned pension for a scheme year (other than the opening balance of club transfer earned pension), the percentage increase or decrease in prices specified in an order made by the Treasury under section 9 (2) of the 2013 Act in relation to the previous scheme year, plus 1.5%;

(b)

in relation to the opening balance of club transfer earned pension for a scheme year, the adjustment that would apply to the opening balance of that amount of earned pension under the sending scheme for the previous scheme year;

“AP index adjustment” means, in relation to the opening balance of additional pension for a scheme year, the percentage increase or decrease in prices specified in an order made by the Treasury under section 9(2) of the 2013 Act in relation to the previous scheme year;

“the leaving year” means the scheme year in which the relevant last day falls;

“the relevant last day” means—

(a)

for a member who has made a partial retirement application, the day before the entitlement day for a partial retirement pension; and

(b)

otherwise, the last day of pensionable service.

Pensionable service S

2.  For the purpose of this Schedule, a person who re-enters pensionable service after a break in service not exceeding 5 years is taken to be in pensionable service during the break.

Meaning of “leaver index adjustment” S

3.—(1)  [F13 Subject to sub-paragraph (2A), the] leaver index adjustment for an amount of accrued earned pension other than an amount of club transfer accrued earned pension is an amount calculated as follows— Step 1

Add 1.5 to the percentage increase or decrease in prices specified in an order made by the Treasury under section 9(2) of the 2013 Act in relation to the leaving year. Step 2

where—

A is the number of complete months in the period between the beginning of the leaving year and the end of the relevant last day; and

B is 12.

The resulting percentage is the leaver index percentage. Step 3

Multiply the amount of accrued earned pension by the leaver index percentage.

The resulting amount is the leaver index adjustment.

[F14 (2)]  [F15 Subject to sub-paragraph (2A), the] leaver index adjustment for an amount of club transfer accrued earned pension is the adjustment that would apply under the sending scheme to an amount of accrued earned pension equal to the amount of club transfer accrued earned pension specified in the active member's account at the end of the relevant last day.

[F16 (2A) If the amount of the leaver index adjustment under sub-paragraphs (1) or (2) is an amount that is less than zero, the amount of the leaver index adjustment for the purposes of those paragraphs is zero.]

[F17 (3)]  In this paragraph, “complete month” includes an incomplete month that consists of at least 16 days.

Textual Amendments

F13 Words in sch. 7 para. 3(1) substituted (retrospective to 1.4.2015) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) (No. 2) Regulations 2017 (S.S.I. 2017/433), regs. 1(2), 13(2)(b)

F14 Sch. 7 para. 3(1) renumbered as sch. 7 para. 3(2) (retrospective to 1.4.2015) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) (No. 2) Regulations 2017 (S.S.I. 2017/433), regs. 1(2), 13(2)(a)

F15 Words in sch. 7 para. 3(2) substituted (retrospective to 1.4.2015) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) (No. 2) Regulations 2017 (S.S.I. 2017/433), regs. 1(2), 13(2)(b)

F16 Sch. 7 para. 3(2A) inserted (retrospective to 1.4.2015) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) (No. 2) Regulations 2017 (S.S.I. 2017/433), regs. 1(2), 13(2)(c)

F17 Sch. 7 para. 3(2) renumbered as sch. 7 para. 3(3) (retrospective to 1.4.2015) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) (No. 2) Regulations 2017 (S.S.I. 2017/433), regs. 1(2), 13(2)(a)

Meaning of “leaver AP index adjustment” S

4.—(1) The leaver AP index adjustment for an amount of accrued additional pension is calculated in accordance with paragraph (2).

(2) The leaver AP index adjustment is an amount equal to the amount of leaver index adjustment found if—

(a) the accrued additional pension were an accrued earned pension; and

(b) 1.5% is not added to the percentage increase or decrease in prices specified in an order made by the Treasury in Step 1 of paragraph 3(1).

Meaning of “full retirement earned pension” S

5.—(1) The amount of full retirement earned pension is the sum of—

(a) the amount of accrued earned pension calculated under paragraph 28(2); and

(b) the leaver index adjustment for that amount.

(2) In calculating the amount of full retirement earned pension, the leaver index adjustment is not applied to the amount of accrued earned pension if a transfer payment is made in respect of the member's rights to that accrued pension before the end of the last active scheme year.

Meaning of “full retirement additional pension” S

6.—(1) The amount of full retirement additional pension is the sum of—

(a) the amount of accrued additional pension calculated under paragraph 28(3); and

(b) the leaver AP index adjustment for that amount.

(2) In calculating the amount of full retirement additional pension, the leaver AP index adjustment is not applied to the amount of accrued additional pension if a transfer payment is made in respect of the member's rights to that accrued pension before the end of the last active scheme year.

Meaning of “partial retirement earned pension” S

7.  The amount of partial retirement earned pension is the sum of—

(a) the amount of accrued earned pension calculated under paragraph 28(2); and

(b) the leaver index adjustment for that amount.

Meaning of “partial retirement additional pension” S

8.  The amount of partial retirement additional pension is the sum of—

(a) the amount of accrued additional pension calculated under paragraph 29(3); and

(b) the leaver AP index adjustment for that amount.

Meaning of “actuarial reduction” S

9.—(1) In these Regulations, “ actuarial reduction” means the actuarial reduction that is applied (after obtaining the advice of the scheme actuary) when calculating the annual rate of pension payable to a member who, on the entitlement day for a pension other than a pension specified in sub-paragraph (2) has not reached normal pension age.

(2) The pensions are—

(a) an age retirement pension;

(b) a premature retirement pension;

(c) an ill-health pension.

Meaning of “conversion amount' S

10.  In these Regulations, “ conversion amount”, in relation to any pension converted in part to a lump sum under regulation 76, means the amount of pension converted to a lump sum.

PART 2 S Active member's account

Establishment of active members account S

11.—(1) A pension account must be established for each active member (“the active member's account”) from the first day of pensionable service under this scheme.

(2) If a person is an active member in relation to more than one employment, only one active member's account is to be established.

(3) The active member's account must remain open until the member leaves all pensionable service under this scheme.

Receipt of club transfer values S

12.—(1) This paragraph applies if a club transfer value is received from another club scheme in relation to an active member of this scheme.

(2) On receipt of the transfer value payment, the active member's account must be credited with an amount of club transfer earned pension the member is entitled to under Section 3 of Chapter 2 of Part 7 (transfers).

Amount of pension for a scheme year S

13.—(1) This paragraph applies in relation to every scheme year in which an active member's account is open.

(2) The active member's account must specify—

(a) the amount of standard earned pension (if any) for the year; and

(b) the amount of club transfer earned pension (if any) for the year.

(3) The standard earned pension is 1/54^th of the member's pensionable earnings for the year.

(4) The club transfer earned pension—

(a) is the amount which the member is entitled to count under Section 3 of Chapter 2 of Part 7;

(b) must be specified separately in relation to each sending scheme.

Account to specify opening balance and index adjustment S

14.—(1) This paragraph applies in relation to every scheme year in which an active member's account is open other than the scheme year in which the account is established.

(2) The active member's account must specify—

(a) the opening balance of standard earned pension for the scheme year and the index adjustment for that opening balance;

(b) the opening balance of the club transfer earned pension (if any) for the scheme year and the index adjustment for that opening balance.

(3) The opening balance in relation to a description of pension—

(a) for the scheme year immediately following the scheme year in which the active member's account is established, means the amount of that pension for the previous scheme year as at the end of the previous scheme year;

(b) for any subsequent scheme year, means the sum of the following amounts—

(i) the opening balance of that pension for the previous scheme year and the index adjustment for that opening balance; and

(ii) the amount of that pension for the previous scheme year as at the end of the previous scheme year.

(4) In this regulation, “a description of pension” means—

(a) standard earned pension;

(b) club transfer earned pension (if any).

Actuarial reduction buy-out S

15.  In relation to a scheme year which falls within a buy-out period (see [F18 regulation 44(4)]), the entry in the account relating to the standard earned pension must note—

(a) that a buy-out election has effect (unless it is revoked); and

(b) the number of years in respect of which the actuarial reduction is to be bought out.

Textual Amendments

F18 Words in sch. 7 para. 15 substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 14(a)

[F19 PART 2A S Active member’s account for unqualified members

Textual Amendments

F19 Sch. 7 Pt. 2A inserted (retrospective to 1.4.2015) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) (No. 2) Regulations 2017 (S.S.I. 2017/433), regs. 1(2), 13(3)

Closure of an active member’s account S

15A.   When an active member leaves all pensionable service but does not qualify for benefits under regulation 71 (in this Part “an unqualified member”) the active member’s account for that unqualified member must be closed.

Active member’s account for unqualified member re-established after break not exceeding 5 years S

15B.— (1) This paragraph applies if—–

(a) an unqualified member re-enters pensionable service under this scheme after a break in service not exceeding 5 years; and

(b) the rights of that member in respect of the service before the break have not been extinguished pursuant to regulation 41 (effect of refund) or regulation 139 (effect of transfer-out).

(2) When the unqualified member re-enters pensionable service under this scheme the active member’s account must be re-established.

(3) The active member’s account—

(a) must specify the amount of accrued earned pension as at the beginning of the break in service; and

(b) must be adjusted as if the member had continued as an active member during the break in service but had received no pensionable earnings.

Active member’s account for unqualified member remains closed after break exceeding 5 years S

15C.— (1) This paragraph applies if an unqualified member re-enters pensionable service under this scheme after a break in service exceeding five years.

(2) When the unqualified member re-enters pensionable service under the scheme (“the further service”)—

(a) the active member’s account in respect of the service before the break remains closed; and

(b) a new active member’s account must be established in respect of the further service.]

PART 3 S Deferred member's account

Establishment of deferred member's account S

16.  When an active member leaves all pensionable service and becomes a deferred member—

(a) the active member's account must be closed; and

(b) a pension account for the deferred member must be established (“deferred member's account”).

Account to specify amount of accrued earned pension and leaver index adjustment S

17.  The deferred member's account must specify—

(a) the amount of accrued earned pension calculated under paragraph 30; and

(b) the leaver index adjustment for that amount.

Deferred member's account closed after break not exceeding 5 years S

18.—(1) If a deferred member re-enters pensionable service under this scheme after a break in service not exceeding 5 years—

(a) the deferred member's account must be closed; and

(b) the active member's account must be re-established.

(2) The active member's account—

(a) must specify the amount of accrued earned pension as at the beginning of the break in service; and

(b) must be adjusted as if the member had continued as an active member during the break in service but had received no pensionable earnings.

Deferred member's account remains open after a break in service of more than 5 years S

19.—(1) This paragraph applies if a deferred member re-enters pensionable service under this scheme after a break in service of more than 5 years.

(2) When the deferred member re-enters pensionable service under this scheme (“the further service”)—

(a) the deferred member's account remains open; and

(b) an active member's account must be established in respect of the further service.

PART 4 S Pensioner member's account

Pension accounts for active or deferred members who become pensioner members S

20.—(1) When an active member becomes entitled to payment of a retirement pension other than a partial retirement pension in respect of any pensionable service—

(a) the active member's account and any additional pension account must be closed; and

(b) a pension account for the pensioner member must be established (“the pensioner member's account”).

(2) When a deferred member becomes entitled to payment of a retirement pension other than a partial retirement pension in respect of any pensionable service—

(a) the deferred member's account and any additional pension account must be closed; and

(b) a pension account for the pensioner member must be established (“the pensioner member's account”).

(3) The pensioner member's account must specify—

(a) the amount of full retirement earned pension payable to the member, and for that amount—

(i) the actuarial reduction (if any);

(ii) the late payment actuarial increase (if any); and

(iii) the conversion amount (if any);

(b) the amount of full retirement additional pension payable to the member, and for that amount—

(i) the actuarial reduction (if any);

(ii) the late payment actuarial increase (if any); and

(iii) the conversion amount (if any); and

(c) the amount of an allocation pursuant to an election by the member under regulation 51.

Pension accounts for partial retirement members S

21.—(1) On the entitlement day for a partial retirement pension—

(a) a pensioner member's account must be established for the member (M);

(b) if M is an active member, the active member's account must be adjusted by reducing the amount of accrued earned pension specified in that account by the partial retirement percentage (see regulation 83(3));

(c) if M is also a deferred member, the deferred member's account must be adjusted by reducing the amount of accrued earned pension specified in that account by the partial retirement percentage;

(d) after the adjustment, Parts 2 and 3 apply in relation to M as if the amount of accrued earned pension specified in the active member's account or deferred member's account had always been reduced by the specified percentage; and

(e) if M has elected under regulation 83(3)(b) to receive additional pension with the partial retirement earned pension, the additional pension account must be closed.

(2) The pensioner member's account must specify—

(a) the amount of partial retirement earned pension payable to M, and for that amount—

(i) the actuarial reduction (if any);

(ii) the late payment actuarial increase (if any); and

(iii) the conversion amount (if any); and

(b) the amount of partial retirement additional pension payable to M, and for that amount—

(i) the actuarial reduction (if any);

(ii) the late payment actuarial increase (if any); and

(iii) the conversion amount (if any).

(3) The entitlement day is the election day for the purposes of regulation 83.

PART 5 S Additional pension account

Establishment of additional pension account S

22.—(1) An additional pension account must be established for each active member in respect of whom an additional pension election is made.

(2) If the member is an active member in relation to more than one employment, only one additional pension account is to be established.

(3) The additional pension account must remain open until—

(a) an additional pension is paid in respect of the member;

(b) a transfer payment is made in respect of the member's rights to the accrued additional pension; or

(c) all additional pension contributions are refunded under regulation 62 or 66.

(4) The additional pension account must record separately the amount referable to each election made by a member under regulation 54(3)(b) (self and survivor).

Account to specify amount of additional pension S

23.—(1) This paragraph applies in relation to every scheme year in which an additional pension election is made.

(2) The additional pension account must specify in relation to any additional pension election made in that scheme year an amount equal to the annual rate of additional (self only) pension specified in the additional pension election.

Account to specify opening balance and AP index adjustment S

24.—(1) This paragraph applies in relation to every scheme year in which an additional pension account is open other than the scheme year in which the account is established.

(2) The account must specify the opening balance of additional pension for the scheme year and the AP index adjustment for that opening balance.

(3) The opening balance of additional pension—

(a) for the scheme year immediately following the scheme year in which the additional pension account is established, means the amount of additional pension specified in the account as at the end of the previous scheme year; and

(b) for any subsequent scheme year, means the sum of the following amounts—

(i) the opening balance of additional pension for the previous scheme year;

(ii) the AP index adjustment for that opening balance; and

(iii) the amount of additional pension for the previous scheme year.

Partial retirement pension ceases to be payable S

25.—(1) This paragraph applies if—

(a) an additional pension is payable with a partial retirement pension; and

(b) the partial retirement pension [F20 is abated to zero under] regulation 85(3).

(2) The additional pension account must be re-established and credited with an amount equal to the annual rate of additional (self only) pension.

Textual Amendments

F20 Words in sch. 7 para. 25(1)(b) substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 14(b)

PART 6 S Pension credit member's account

Pension credit member's pension account S

26.—(1) A pension account must be established for each pension credit member (“the pension credit member's account”).

(2) The pension credit member's account must specify the amount of credited pension and for that amount—

(a) the actuarial adjustment (if any); and

(b) the conversion amount (if any).

(3) In these Regulations, “amount of credited pension” means an amount equal to the pension credit calculated in accordance with regulations made under paragraph 5(b) of Schedule 5 to the 1999 Act.

Separate account for each capacity of membership S

27.—(1) If a pension credit member is also an active member, deferred member or pensioner member, the pension credit member's account is in addition to the other account or accounts to be established under this Schedule in respect of the member in the other capacity.

(2) If a pension credit member has rights under this scheme which are attributable, directly or indirectly, to pension credit derived from the rights of more than one pension debit member of this scheme, a separate account is to be established under this paragraph in respect of the pension credit attributable to the rights of each such pension debit member.

PART 7 S Calculation of accrued pension

Calculation of amount of accrued pension for purposes of full retirement S

28.—(1) For the purpose of a full retirement pension, the amount of accrued pension is the sum of—

(a) the amount of accrued earned pension under sub-paragraph (2); and

(b) the amount of accrued additional pension (if any) under sub-paragraph (3).

(2) The amount of accrued earned pension is the sum of the following amounts specified in the active member's account as at the end of the last day of pensionable service—

(a) the opening balance of standard earned pension for the last active scheme year and the index adjustment for that opening balance;

(b) the amount of standard earned pension (if any) for the last active scheme year;

(c) the opening balance of club transfer earned pension (if any) for the last active scheme year and the index adjustment for that opening balance; and

(d) the amount of club transfer earned pension (if any) for the last active scheme year.

(3) The amount of accrued additional pension is—

(a) the sum of the following amounts specified in the additional pension account as at the end of the last day of pensionable service—

(i) the opening balance of additional pension for the last active scheme year; and

(ii) the AP index adjustment (if any) for that opening balance; or

(b) an amount determined by the scheme manager under regulation 55.

Calculation of amount of accrued pension for purpose of partial retirement S

29.—(1) For the purpose of a partial retirement pension, the amount of accrued pension is the sum of—

(a) the amount of accrued earned pension under sub-paragraph (2); and

(b) if a member claims payment of additional pension under regulation 84(2)(c), the amount of accrued additional pension under sub-paragraph (3).

(2) The amount of accrued earned pension is the partial retirement proportion of the sum of the following amounts specified in the active member's account as at the end of the relevant last day—

(a) the opening balance of standard earned pension for the relevant year and the index adjustment for that opening balance;

(b) the amount of standard earned pension for the relevant year;

(c) the opening balance of club transfer earned pension (if any) for the relevant year and the index adjustment for that opening balance; and

(d) the amount of club transfer earned pension (if any) for the relevant year;

(3) The amount of accrued additional pension is—

(a) the sum of the following amounts specified in the additional pension account as at the end of the relevant last day—

(i) the opening balance of additional pension for the relevant year; and

(ii) the AP index adjustment (if any) for that opening balance; or

(b) an amount determined by the scheme manager under regulation 55.

(4) The relevant year is the year in which the member makes an election under regulation 83.

Calculation of amount of accrued pension for purposes of deferment S

30.  For the purpose of a deferred member's account, the amount of accrued earned pension is the sum of the following amounts specified in the active member's account as at the end of the last day of pensionable service—

(a) the opening balance of standard earned pension for the last active scheme year and the index adjustment for that opening balance;

(b) the amount of standard earned pension (if any) for the last active scheme year;

(c) the opening balance of club transfer earned pension (if any) for the last active scheme year and the index adjustment for that opening balance; and

(d) the amount of club transfer earned pension (if any) for the last active scheme year.

Regulation 27(1)

SCHEDULE 8 S Practitioner Income

Interpretation S

1.  In this Schedule—

“Board and advisory work” means—

(a)

work undertaken as a member of the Board of an employing authority which is not a GMS practice, a Section 17C Agreement provider, an HBPMS contractor or an OOH provider; or

(b)

advisory work commissioned by and undertaken on behalf of such an authority, if it is connected to the authority's role in performing, or securing the delivery of, primary medical services or associated management activities or similar duties;

(c)

but which is not in itself the performance of primary medical services, and payment for which is made by that authority directly to the person carrying out that work;

“collaborative services” means primary medical services provided by a GP performer, a GMS practice, a Section 17C Agreement provider, an HBPMS contractor or an OOH provider under or as a result of an arrangement between—

(a)

the scheme manager or a Health Board; and

(b)

a local authority,

under section 15(2) (supply of goods and services to local authorities, etc.) of the 1978 Act, under which the scheme manager or the Health Board is responsible for providing services for purposes related to the provision of health care;

“commissioned services” means services provided under a contract between—

(a)

a GP performer, a GMS practice, a Section 17C Agreement provider, an HBPMS contractor or an OOH provider; and

(b)

either—

(i)

a Special Health Board, which relates to the provision of health care; or

(ii)

the scheme manager or a Health Board under section 16(1)(l) of the 1978 Act, which is for the purposes of the health service.

Medical practitioner S

2.—(1) This paragraph applies if a member (M)—

(a) is a medical practitioner or a non-GP provider; and

(b) is not in receipt of salary, wages, fees or other regular payments in respect of M's employment as mentioned in column 3 of the Table in regulation 27(1).

(2) M's practitioner income is—

(a) the sum of the amounts described in Cases 1 to 4; minus

(b) an amount on account of practice expenses.

CASE 1

Income derived by M from each of the following—

(a) a GMS contract;

(b) a Section 17C Agreement;

(c) an HBPMS contract;

(d) payments to, a practitioner who is a GMS practice, a Section 17C Agreement practice or an HBPMS contractor in respect of the performance of—

(i) certification services;

(ii) commissioned services; or

(iii) collaborative services;

(e) engagement by a Health Board to assist in the provision of primary medical services under section 2C(2) (functions of health boards: primary medical services) of the 1978 Act;

(f) the provision of locum services;

(g) payments made to M by an employing authority in respect of M's provision of—

(i) primary dental services;

(ii) general ophthalmic services;

(iii) pharmaceutical services,

(h) practice-based work carried out in educating or training, or organizing the education or training, of medical students or practitioners;

(i) other fees and allowances as approved by the Scottish Ministers and detailed in the Statement of Financial Entitlement issued by them under [F21 the GMS Contracts Regulations].

CASE 2

Charges collected from patients in respect of services mentioned in paragraph (d) of case 1 which M is authorised by or under an enactment to retain.

CASE 3

Sums paid to M out of a fund determined by reference to the number of beds in a hospital.

CASE 4

Allowances and other sums paid in respect of Board and advisory work.

This does not include payments made to cover expenses.

Textual Amendments

F21 Words in sch. 8 para. 2(2) substituted (1.4.2018) by The National Health Service (General Medical Services Contracts) (Scotland) Regulations 2018 (S.S.I. 2018/66), reg. 1, sch. 10 para. 10(2) (with reg. 2)

Dental practitioner S

3.  In respect of a general dental practitioner, M's income includes all fees and allowances as approved by the Scottish Ministers less—

(a) the salary as agreed by the Scottish Ministers of any assistant dental practitioner in the general dental practitioner's employment; and

(b) any payment to cover the cost of practice expenses.

(2) In the case of an assistant dental practitioner, M's earnings are the salary as agreed by the Scottish Ministers.

Allocation of practice income S

4.—(1) Sub-paragraph (2) applies if a member—

(a) is a medical practitioner or a non-GP provider; and

(b) is in partnership with one or more medical practitioners.

(2) The pensionable earnings of each partner in the partnership are calculated—

(a) by aggregating the pensionable earnings of each partner; and

(b) by dividing the total equally by the number of partners.

(3) Sub-paragraph (2)(a) includes an amount that would constitute pensionable earnings of a partner who is not a member of this scheme.

(4) If the partners do not share equally in the partnership profits, they may elect that each partner's pensionable earnings must correspond to each partner's share of the partnership profits.

Partners' NHS employment earnings S

5.—(1) This paragraph applies if a medical practitioner (M) practising in a partnership also has earnings in respect of NHS employment other than as a partner in the partnership (NHS earnings).

(2) The partners may elect that—

(a) M's pensionable earnings, as determined in accordance with paragraph 4, must be reduced by the amount of M's NHS earnings; and

(b) the pensionable earnings of each of them (including M) are increased in proportion to their respective share of the partnership profits.

Paragraph 4 and 5 election and calculation S

6.—(1) This paragraph applies to an election as mentioned in paragraph 4(4) or 5(2).

(2) The partners must exercise the election by giving notice in writing to their contracting Health Board (or someone appointed to act on its behalf) in accordance with sub-paragraph (3).

(3) A notice under this sub-paragraph must—

(a) be signed by all of the partners;

(b) state as a fraction each partner's share in the partnership profits; and

(c) state the name of the contracting Health Board on whose list every practitioner in the partnership is included.

(4) A notice relating to an election under paragraph 5(2) must also in respect of every partner who is in NHS employment—

(a) state the name of the employing authority;

(b) state the pensionable earnings received in respect of the employment;

(c) include an undertaking to give the contracting Health Board (or someone appointed to act on its behalf) notice in writing at the end of each scheme year of the pensionable earnings received in respect of the employment in the scheme year.

(5) A notice under this paragraph takes effect—

(a) on the date agreed between the partners and the contracting Health Board (or someone appointed to act on its behalf); or

(b) failing such agreement, on the date specified by the scheme manager.

(6) A notice under this paragraph—

(a) may be cancelled or amended by a subsequent such notice;

(b) continues in effect until cancelled or, if earlier, there is a change in the partnership.

(7) Calculations for the purposes of paragraphs 4(2) and 5(2) must be carried out by the contracting Health Board (or someone appointed to act on its behalf).

Locum practitioner S

7.—(1) This paragraph applies if a member is a locum practitioner.

(2) The member's practitioner income is—

(a) all fees and other payments made to the member in respect of the provision of locum practitioner services (excluding payments made to cover expenses or for overtime); minus

(b) such expenses as are deductible in accordance with guidance laid down by the scheme manager.

Regulation 30

SCHEDULE 9 S Determination of pensionable earnings: setting contribution rates

Introduction S

1.—(1) For the purposes of this Schedule—

(a) “previous scheme year” means the scheme year immediately preceding the scheme year in respect of which contributions are payable in accordance with this scheme (“the current scheme year”); and

(b) if a member holds two or more pensionable employments at the same time—

(i) the determinations referred to in paragraphs 2 to 4 apply to each such employment separately; and

(ii) each such employment is treated separately for the purpose of paying contributions.

Continuous employment spanning two scheme years S

2.—(1) Sub-paragraph (2) applies for the purposes of determining the relevant contribution rate for the current scheme year for a member (M) who is in pensionable employment with the same employing authority on both—

(a) the last day of the previous scheme year; and

(b) the first day of the current scheme year.

(2) Where M is within the first column of one of the following Cases, M must pay contributions during the current scheme year at the rate specified in column 2 of the [F22 applicable] table in paragraph (3) of regulation 30 in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to the amount determined as mentioned in the second column relating to that Case.

CASE 1

M—
(a) was in pensionable employment with an employing authority on a whole time basis throughout the previous scheme year; and (b) paid contributions in respect of that employment at the same percentage rate throughout that year	The amount of M's pensionable earnings received during the previous scheme year

CASE 2

M—
(a) was in pensionable employment with an employing authority on a part-time basis throughout the previous scheme year; (b) paid contributions in respect of that employment at the same percentage rate throughout that year.	The amount of M's pensionable earnings determined by reference to the amount the scheme manager determine would have been paid in respect of a single comparable whole-time employment during the previous scheme year

CASE 3

M—
(a) was in pensionable employment with an employing authority on a combination of a whole-time and part-time basis throughout the previous scheme year; (b) paid contributions in respect of that employment at the same percentage rate throughout that year.	The amount which is the aggregate of—
	(a) M's pensionable earnings received during the previous scheme year in respect of M's whole time employment, and (b) the amount the scheme manager determines would have been paid in respect of a single comparable whole-time employment for that period in respect of M's part-time employment

CASE 4

M—
(a) was in pensionable employment with an employing authority on a whole-time basis throughout the previous scheme year; (b) did not pay contributions in respect of that employment at the same percentage rate throughout that year.	The amount of M's pensionable earnings determined by the formula—

where—

RPE is the pensionable earnings received in respect of M's employment for the period—

(a) starting on the date M's contribution rate last changed in the previous scheme year; and

(b) ending on the last day of that year; and

NDPE is the number of days of pensionable employment with the employing authority—

(a) starting on the date M's contribution rate last changed in that year; and

(b) ending on the last day of that year.

CASE 5

M—
(a) was in pensionable employment with an employing authority on a part-time basis throughout the previous scheme year; (b) did not pay contributions in respect of that employment at the same percentage rate throughout that year.	The amount of M's pensionable earnings determined by the formula—

where—

CWTE is the amount the scheme manager determines would have been paid in respect of a single comparable whole-time employment in respect of M's part-time employment with the authority for the period—

(a) starting on the date M's contribution rate last changed in the previous scheme year; and

(b) ending on the last day of that year; and

NDPE is the number of days of pensionable employment with the employing authority—

(a) starting on the date M's contribution rate last changed in that year; and

(b) ending on the last day of that year.

CASE 6

M—
(a) was in pensionable employment with an employing authority on a combination of a whole-time and a part-time basis throughout the previous scheme year; (b) did not pay contributions in respect of that employment at the same percentage rate throughout that year.	The amount of M's pensionable earnings determined by the formula—

where—

RPE is the pensionable earnings received for the whole-time employment with the authority for the period—

(a) starting on the date M's contribution rate last changed in the previous scheme year; and

(b) ending on the last day of that year;

CWTE is the amount the scheme manager determines would have been paid in respect of a single comparable whole-time employment in respect of M's part-time employment with the authority for the period—

(a) starting on the date M's contribution rate last changed in the previous scheme year; and

(b) ending on the last day of that year; and

NDPE is the number of days of pensionable employment with the authority for the period—

(a) starting on the date M's contribution rate last changed in that year; and

(b) ending on the last day of that year.

CASE 7

M—
(a) started pensionable employment with an employing authority on a whole-time basis during the previous scheme year; (b) paid contributions in respect of that employment at the same percentage rate from the date the employment started to the last day of that year.	The amount of M's pensionable earnings determined by the formula—

where—

• RPE is the pensionable earnings received in respect of the employment during the previous scheme year; and

• NDPE is the number of days of pensionable employment with the authority during that year.

  CASE 8

  M—
  (a) started pensionable employment with an employing authority on a part-time basis during the previous scheme year; (b) paid contributions in respect of that employment at the same percentage rate from the date the employment started to the last day of that year.	The amount of M's pensionable earnings determined by the formula—

CASE 8

M—
(a) started pensionable employment with an employing authority on a part-time basis during the previous scheme year; (b) paid contributions in respect of that employment at the same percentage rate from the date the employment started to the last day of that year.	The amount of M's pensionable earnings determined by the formula—

where—

• CWTE is the amount the scheme manager determines would have been paid for the employment during the previous scheme year in respect of a single comparable whole-time employment; and

• NDPE is the number of days of pensionable employment with the authority during that year.

  CASE 9

  M—
  (a) started pensionable employment with an employing authority during the previous scheme year and has since been employed on both a whole-time and a part-time basis; (b) paid contributions in respect of that employment at the same percentage rate from the date the employment started to the last day of that year.	The amount of M's pensionable earnings determined by the formula—

CASE 9

M—
(a) started pensionable employment with an employing authority during the previous scheme year and has since been employed on both a whole-time and a part-time basis; (b) paid contributions in respect of that employment at the same percentage rate from the date the employment started to the last day of that year.	The amount of M's pensionable earnings determined by the formula—

where—

• RPE is the pensionable earnings received for the whole-time employment with the authority during the previous scheme year;

• CWTE is the amount the scheme manager determines would have been paid in respect of a single comparable whole-time employment in respect of M's part-time employment with the authority during that year; and

• NDPE is the number of days of pensionable employment with the authority during that year.

  CASE 10

  M—
  (a) started pensionable employment with an employing authority on a whole-time basis during the previous scheme year; (b) did not pay contributions in respect of that employment at the same percentage rate from the date the employment started to the last day of that year.	The amount of M's pensionable earnings determined by the formula—

CASE 10

M—
(a) started pensionable employment with an employing authority on a whole-time basis during the previous scheme year; (b) did not pay contributions in respect of that employment at the same percentage rate from the date the employment started to the last day of that year.	The amount of M's pensionable earnings determined by the formula—

where—

• RPE is the pensionable earnings received for the whole-time employment with the authority for the period—

  (a)

  starting on the date M's contribution rate last changed in the previous scheme year; and

  (b)

  ending on the last day of that year; and

• NDPE is the number of days of pensionable employment with the authority—

  (a)

  starting on the date M's contribution rate last changed in that year; and

  (b)

  ending on the last day of that year.

  CASE 11

  M—
  (a) started pensionable employment with an employing authority on a part-time basis during the previous scheme year; (b) did not pay contributions in respect of that employment at the same percentage rate from the date the employment started to the last day of that year.	The amount of M's pensionable earnings determined by the formula—

CASE 11

M—
(a) started pensionable employment with an employing authority on a part-time basis during the previous scheme year; (b) did not pay contributions in respect of that employment at the same percentage rate from the date the employment started to the last day of that year.	The amount of M's pensionable earnings determined by the formula—

where—

• CWTE is the amount the scheme manager determines would have been paid in respect of a single comparable whole-time employment in respect of M's part-time employment with the authority for the period—

  (a)

  starting on the date M's contribution rate last changed in the previous scheme year; and

  (b)

  ending on the last day of that year; and

• NDPE is the number of days of pensionable employment with the authority—

  (a)

  starting on the date M's contribution rate last changed in that year; and

  (b)

  ending on the last day of that year.

  CASE 12

  M—
  (a) started pensionable employment with an employing authority during the previous scheme year and has since been employed on both a whole-time and a part-time basis with that authority; (b) did not pay contributions in respect of that employment at the same percentage rate from the date the employment started to the last day of that year.	The amount of M's pensionable earnings determined by the formula—

CASE 12

M—
(a) started pensionable employment with an employing authority during the previous scheme year and has since been employed on both a whole-time and a part-time basis with that authority; (b) did not pay contributions in respect of that employment at the same percentage rate from the date the employment started to the last day of that year.	The amount of M's pensionable earnings determined by the formula—

where—

• RPE is the pensionable earnings received for the whole-time employment with the authority for the period—

  (a)

  starting on the date M's contribution rate last changed in the previous scheme year; and

  (b)

  ending on the last day of that year;

• CWTE is the amount the scheme manager determines would have been paid in respect of a single comparable whole-time employment in respect of M's part-time employment with the authority for the period—

  (a)

  starting on the date M's contribution rate last changed in the previous scheme year; and

  (b)

  ending on the last day of that year; and

• NDPE is the number of days of pensionable employment with the authority for the period—

  (a)

  starting on the date M's contribution rate last changed in that year; and

  (b)

  ending on the last day of that year.

(3) If M does not fall within any of the cases in sub-paragraph (2)—

(a) the scheme manager must determine the amount of M's pensionable earnings; and

(b) M must pay contributions during the current scheme year at the rate specified in column 2 of the table in paragraph (3) of regulation 30 in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to the amount so determined.

(4) For the purposes of sub-paragraph (3)(a), the Scheme Manager must take the advice of the scheme actuary and have regard to—

(a) pensionable earnings attributable to pensionable service comparable to M's;

(b) prevailing pay scales;

(c) prevailing rates of pensionable allowances.

(5) A member is regarded as being in pensionable employment throughout the previous scheme year regardless of any period in that year during which the member continued to be employed by the same employer, but did not make contributions to this scheme.

(6) For the purposes of calculating the member's pensionable earnings—

(a) contributions for any period referred to in sub-paragraph (2) are deemed to have been paid;

(b) additional pensionable earnings that the member is treated as having received during an absence from work (see regulation 28) is included.

(7) The amount of pensionable earnings determined in accordance with this paragraph must be rounded down to the nearest whole pound.

Textual Amendments

F22 Word in sch. 9 para. 2(2) inserted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 15(a)

Modifications etc. (not altering text)

C1 Sch. 9 para. 2 applied (with modifications) (1.4.2015) by The National Health Service Pension Scheme (Transitional and Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/95), regs. 1(b), 11(2)(a)

Change to employment or rate of pensionable earnings or allowances S

3.—(1) If, at any time during the current scheme year, a member starts a new employment, the member must pay contributions in respect of the employment at the rate specified in column 2 of [F23 Table 3] in paragraph (3) of regulation 30 in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to the member's pensionable earnings determined in accordance with sub-paragraph (5).

(2) If at any time during the current scheme year, a change is made to a member's annual rate of pensionable earnings or pensionable allowances in respect of an existing employment, the member must pay contributions—

(a) from the first day of the next pay period immediately following the pay period in which the change is made at the rate specified in column 2 of [F24 Table 3] in paragraph (3) of regulation 30 in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to the member's pensionable earnings determined in accordance with sub-paragraph (5); and

(b) as if the member's employment had started on that date.

(3) Sub-paragraph (2) does not apply to a change made to a member's annual rate of pensionable allowances in respect of an existing employment that is determined by the member's employer to have been made in respect of—

(a) unplanned changes to the member's duties, or

(b) changes to the member's duties that are unlikely to last for more than 12 months.

(4) If the change to a member's pensionable earnings mentioned in sub-paragraph (2) is made in respect of an existing part-time employment, that sub-paragraph does not apply unless there is a corresponding change to the amount of pensionable earnings that would be paid to the member in respect of a whole-time comparable employment.

(5) Where sub-paragraph (1) or (2) applies, the scheme manager must determine the member's pensionable earnings—

(a) if the employment is whole-time, by applying the formula—

(b) if the employment is part-time, by applying the formula—

where, for the purposes of this sub-paragraph—

EPE is the pensionable earnings that the member's employing authority estimates will be payable to the member in respect of the employment mentioned in that sub-paragraph during the current scheme year;

CWTE is the amount the scheme manager determines would have been paid in respect of a single comparable whole-time employment in respect of the member's part-time employment with the authority during that year; and

NDPE is the number of days of pensionable employment from the date the employment starts to the end of that year.

(6) Sub-paragraph (7) applies if—

(a) sub-paragraph (1) applies to a member; and

(b) at the time the member becomes an active member in an employment falling within group A, B or C in regulation 27(1) it is apparent that the member's pensionable earnings in the employment includes a variable amount.

(7) The variable amount mentioned in sub-paragraph (6)—

(a) is to be taken as such amount as the employing authority considers appropriate for the current scheme year; and

(b) in the case of a member who works part-time, is the variable amount that would be paid in respect of comparable whole-time employment.

Textual Amendments

F23 Words in sch. 9 para. 3(1) substituted (with effect in accordance with reg. 1(5) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2017 (S.S.I. 2017/28), regs. 1(2), 26(a)

F24 Words in sch. 9 para. 3(2)(a) substituted (with effect in accordance with reg. 1(5) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2017 (S.S.I. 2017/28), regs. 1(2), 26(b)

Small payments: changed circumstances S

4.—(1) This regulation applies if a payment not exceeding £150 is made to a member in respect of work undertaken by the member—

(a) during an earlier scheme year,

(b) during a period before the percentage rate at which contributions are due from the member changed by virtue of paragraph 3, or

(c) in part during the scheme year referred to in paragraph (a) and in part during the scheme year to which paragraph (b) applies.

(2) If the member is in pensionable employment with the employing authority making the payment on the day it is made, for all purposes of this scheme—

(a) the payment must be made to the member as if it has been made in respect of work undertaken in the current scheme year; and

(b) contributions are payable in respect of the payment at the rate applicable to the member on the day the payment is made.

(3) If the member is not in pensionable employment with the employing authority making the payment on the day it is made, for all purposes of this scheme—

(a) the payment must be treated as if it has been made to the member in respect of work undertaken in the scheme year in which the members pensionable employment with the employing authority ceased; and

(b) contributions are payable in respect of the payment at the rate applicable to the member on the day the employment ceased.

Payments for unsocial hours S

5.—(1) This regulation applies if, during the current scheme year—

(a) a payment is made to a member that is determined by the member's employing authority to have been in respect of work done during unsocial hours; and

(b) the payment is made in respect of work done by the member during a period falling within the two calendar months immediately preceding the calendar month in which the payment is made.

(2) If, on the day the payment is made, the member is in pensionable employment with the employing authority which made the payment, for all purposes of this scheme—

(a) the payment must be treated as if it has been made to the member in respect of work undertaken by the member in the current scheme year; and

(b) contributions are payable in respect of the payment at the rate applicable to the member on the day the payment is made.

(3) If, on the day the payment is made, the member is not in pensionable employment with the employing authority which made the payment, for all purposes of this scheme—

(a) the payment must be treated as if it has been made to the member in respect of work undertaken by the member in the current scheme year; and

(b) contributions are payable in respect of the payment at the rate applicable to the member on the day the member's pensionable employment with the authority ceased as determined in accordance with this Schedule.

Regulation 31

SCHEDULE 10 S Practitioner Contribution Payments

PART 1 S Accounts

Medical practitioners and non-GP providers S

1.—(1) This paragraph applies to a member (M) who belongs to group D in regulation 27(1) by virtue of being—

(a) a medical practitioner; or

(b) a non-GP provider.

(2) In respect of each scheme year, M must provide each relevant Health Board (or someone appointed to act on its behalf) with a certificate of M's pensionable earnings based on—

(a) the accounts drawn up in accordance with generally accepted accounting practice by the practice of which M is a member; and

(b) the return that M has made to Her Majesty's Revenue and Customs (HMRC) in respect of M's earnings for the year.

(3) The certificate must be provided before the end of the period of one month starting on the date when the return was required to be submitted to HMRC.

Medical practitioners not members of a practice S

2.—(1) This paragraph applies to a member (M) who in relation to the provision of services is a locum practitioner but not a principal practitioner.

(2) M must provide each relevant Health Board (or someone appointed to act on its behalf) with a monthly certificate of M's pensionable earnings based on the payments M receives from employing authorities for practitioner services less deductions authorised by the Scottish Ministers.

Information to be provided to scheme manager S

3.—(1) In respect of each scheme year, each employing authority and contractor must provide the scheme manager or someone acting on the scheme manager's behalf with a statement of estimated pensionable earnings in respect of—

(a) a non-GP provider that is a GMS practice or Section 17C Agreement provider or an HBPMS contractor who assists in the provision of NHS services provided by that GMS practice, Section 17C Agreement provider or HBPMS contractor;

(b) a medical practitioner who performs medical services as, or on behalf of, the practice or contractor;

(c) a medical practitioner employed by the practice or contractor.

(2) In respect of each scheme year, each employing authority (or someone appointed to act on its behalf) must, in respect of medical practitioners employed or engaged by the practice or contractor, provide the scheme manager with an end-of-year statement of—

(a) pensionable earnings;

(b) contributions to this scheme made under regulation 31 (contributions by practitioners and non-GP providers) and the modifications to that regulation referred to in regulations 37 and 38;

(c) contributions to this scheme made under regulation 32 (contributions by employing authorities); and

(d) pensionable earnings deemed in accordance with regulation 28 (pensionable earnings: break in service).

(3) The scheme manager must be provided with—

(a) the statement referred to in sub-paragraph (1) at least 1 month before the beginning of the scheme year;

(b) the statement referred to in sub-paragraph (2) no later than 3 months after the end of the scheme year.

(4) A contracting Health Board (or someone appointed to act on its behalf) must, before the end of the period of 13 months after the end of a scheme year, forward to the scheme manager in respect of the scheme year a copy of the records the Board maintains in respect of—

(a) all contributions to this scheme made under regulation 31 in respect of medical practitioners and non-GP providers; and

(b) their pensionable earnings.

Failure of member to comply with this Schedule S

4.—(1) If, in respect of a scheme year, a practitioner or non-GP provider has failed to comply with the requirements of whichever of paragraph 1 or 2 applies to the member, the member's pensionable earnings for the scheme year are zero. This is subject to sub-paragraphs (2) and (3).

(2) If, in respect of a scheme year, the employing authority of a practitioner or non-GP provider member is in possession of a figure representing all or part of the member's pensionable earnings for that year, the scheme manager may treat that figure as the amount of the member's pensionable earnings for the year where—

(a) the member has failed to comply with the requirements of whichever of paragraph 1 or 2 applies to the member; and

(b) a benefit in respect of the member's service as a practitioner or non-GP provider is payable to, or in respect of the member, under these Regulations.

(3) If, in respect of a scheme year, a practitioner or non-GP provider (the member)—

(a) dies without complying with the requirements of whichever of paragraph 1, 2 or 3 applies to the member; or

(b) is, in the opinion of the scheme manager, unable to look after the member's own affairs by reason of illness or lack of capacity,

the scheme manager may require the member's executors or a person (or persons) duly authorised to act on the member's behalf to provide the relevant certificate, notice or statement within the period specified in sub-paragraph (4).

(4) The period is—

(a) that referred to in whichever of paragraph 1 or 2 was or is applicable to the member; or

(b) such other period as the scheme manager permits.

Certificates, notices and statements S

5.  The certificates, notices and statements referred to in this Schedule—

(a) must be in such form as the scheme manager from time to time requires;

(b) may be provided to the scheme manager in such manner as the scheme manager from time to time permits.

PART 2 S Payment arrangements

Medical practitioners and non-GP providers S

6.—(1) Where a medical practitioner or a non-GP provider (the member) is engaged under a contract of service or for services by an employing authority or is a partner or shareholder in an employing authority that is not an OOH provider, the authority must—

(a) deduct contributions payable under regulation 30 or 31 (as the case may be) from any pensionable earnings it pays to the member; and

(b) where it is not also the contracting Health Board, pay those contributions to that Board (or someone appointed to act on its behalf).

(2) Subject to sub-paragraph (7), where a medical practitioner or a non-GP provider is—

(a) an employing authority which is a GMS practice, a Section 17C Agreement provider or an HBPMS contractor; or

(b) a shareholder or partner in such an employing authority,

the employing authority must pay contributions under regulation 32 to the contracting Health Board (or someone appointed to act on its behalf).

(3) Where a medical practitioner or non-GP provider is a shareholder or partner in more than one employing authority referred to in sub-paragraph (2)—

(a) in the case of a medical practitioner, each such employing authority must pay contributions under regulation 32 on any pensionable earnings it pays to the practitioner or, as the case may be, on the practitioner's share of the partnership profits, to the contracting Health Board (or someone appointed to act on its behalf);

(b) in the case of a non-GP provider, the employing authority to which regulation 27(3)(b) applies must pay contributions under regulation 32 on any pensionable earnings it pays to the non-GP provider or, as the case may be, on the non-GP provider's share of the partnership profits, to the contracting Health Board (or someone appointed to act on its behalf).

(4) Where sub-paragraph (1) applies (but sub-paragraph (2) does not) and the employing authority referred to in sub-paragraph (1) is—

(a) not the contracting Health Board, the authority must pay contributions under regulation 32 to the contracting Health Board (or someone appointed to act on its behalf);

(b) the contracting Health Board, that Board (or someone appointed to act on its behalf) must pay contributions under regulation 32 to the scheme manager in respect of any pensionable earnings it pays to the scheme manager.

(5) Where a practitioner (other than a locum practitioner) is engaged under a contract of service or for services by an employing authority, that authority must—

(a) deduct contributions under regulation 31 from any pensionable earnings it pays to the practitioner; and

(b) in the case of a medical practitioner who belongs to group A or B in regulation 27(1), where it is not also the contracting Health Board, pay those contributions to that Board (or someone acting on its behalf).

(6) Where sub-paragraph (5) applies, if the employing authority—

(a) is not the contracting Health Board, the authority must pay contributions under regulation 32 to the contracting Health Board (or someone appointed to act on its behalf);

(b) is the contracting Health Board, the contracting Health Board (or someone appointed to act on its behalf) must pay contributions under regulations 30(5) or 31(7) to the scheme manager in respect of any pensionable earnings it pays to the practitioner.

(7) A locum practitioner who is also a principal practitioner must pay contributions under regulation 31 to the contracting Health Board (or someone appointed to act on its behalf).

(8) If contributions are payable by a locum practitioner under sub-paragraph (7) in respect of pensionable locum work carried out for an employing authority, the authority must pay contributions under regulation 32 in respect of that work—

(a) to the contracting Health Board (or someone appointed to act on its behalf); or

(b) to the scheme manager

(9) Sub-paragraph (10) applies where, as regards a medical practitioner, an employing authority—

(a) is not the contracting Health Board and it is a function of the employing authority to provide the contracting Health Board (or someone appointed to act on its behalf) with a record of any—

(i) pensionable earnings paid by it to a practitioner;

(ii) contributions deducted by it in accordance with sub-paragraph (1) or (5),

not later than the 7th day of the month following the month in which the earnings were paid;

(b) is the contracting Health Board that has deducted contributions in accordance with sub- paragraph (1) or (5) and is liable to pay contributions under regulation 32 in respect of any pensionable earnings it pays to a practitioner.

(10) It is a function of the contracting Health Board (or someone appointed to act on its behalf) to maintain a record of—

(a) the matters referred to in sub-paragraph (9)(a)(i) and (ii);

(b) contributions paid to it by a medical practitioner; and

(c) contributions paid to it by a locum practitioner.

(11) It is a function of the contracting Health Board (or someone appointed to act on its behalf) to pay the contributions—

(a) paid to it by a medical practitioner or locum practitioner;

(b) paid to it by another employing authority; and

(c) it is liable to pay by virtue of sub-paragraphs (4)(b) and (6)(b),

in accordance with the provisions of this paragraph, to the scheme manager not later than the 19th day of the month following the month in which the earnings were paid.

Dentists S

7.—(1) A general dental practitioner who belongs to group D for the purposes of regulation 27(1) must pay contributions under regulation 31 in respect of pensionable earnings that relate to an agreement to provide general dental services to the Health Board with which the practitioner has that agreement (or someone appointed to act on its behalf).

(2) The dental contractor which is the employing authority must pay under regulation 32 the contributions, in respect of all dental practitioners employed by that contractor, that are payable in respect of the pensionable earnings mentioned in sub-paragraph (1) to the Health Board with which it has an agreement to provide general dental services (or someone appointed to act on its behalf).

Payment of contributions to the contracting Health Board (or someone who is acting on its behalf) S

8.  Contributions which are required to be paid to the contracting Health Board (or someone appointed to act on its behalf) in accordance with this Schedule must be paid not later than the 7th day of the month following the month in which the earnings were paid.

Recovery of unpaid contributions S

9.—(1) Sub-paragraph (2) applies where, despite this Schedule—

(a) a practitioner, locum practitioner or non-GP provider has failed to pay contributions under regulation 30 or 31;

(b) a practitioner or non-GP provider has failed to pay contributions under regulation 32; or

(c) an employing authority has failed to deduct contributions under regulation 30.

(2) The scheme manager may recover the amount of any unpaid contributions—

(a) where an employing authority has ceased to exist and paragraph (a) of sub-paragraph (1) applies, by adding the amount of those unpaid contributions to the amount of contributions under regulation 30 or 31 the practitioner or non-GP provider in question is due to pay to the contracting Health Board (or someone appointed to act on its behalf); or

(b) by deduction from any payment of a benefit to, or in respect of, the member entitled to that benefit: such a deduction must be to the member's advantage and is subject to the member's consent.

(3) If sub-paragraph (2)(a) applies, the practitioner or non-GP provider must record the amount of the unpaid contributions in a certificate referred to in Part 1 of this Schedule.

(4) This paragraph does not affect any other method of recovery the scheme manager may have.

Regulation 73

SCHEDULE 11 S Calculation of pension

PART 1 S Age retirement pension

Annual rate of age retirement pension S

1.—(1) The annual rate of age retirement pension payable to the member (M) is found by—

(a) taking the amount of full retirement earned pension specified in the M's pensioner member's account;

(b) subtracting the conversion amount (if any) specified in that account in relation to that amount;

(c) subtracting the allocation amount (if any) specified in that account in relation to that amount;

(d) adding the amount of full retirement additional pension (if any) specified in that account;

(e) subtracting the conversion amount (if any) specified in that account in relation to that amount; and

(f) subtracting the allocation amount (if any) specified in that account in relation to that amount.

(2) In calculating the pension under this paragraph the scheme manager must take account of—

(a) any buy-out election under Chapter 3 of Part 4;

(b) the scheme years that fall within the buy-out period (see regulation 44(6)); and

(c) in relation to each such scheme year, the number of years in respect of which the actuarial reduction is bought out.

Late payment of pension with actuarial increase S

2.—(1) The late payment actuarial increase must be calculated in relation to so much of the amount of pension to which the member would otherwise be entitled under paragraph 1(1)(a) and (d) as is attributable to—

(a) all of the member's pensionable service; and

(b) any contributions paid under regulation 59.

(2) The amount of late payment actuarial increase must be calculated in accordance with guidance and tables provided by the scheme actuary to the scheme manager for the purposes of this regulation.

(3) In preparing that guidance and those tables the scheme actuary must use such factors as the scheme actuary considers appropriate having regard, in particular, to—

(a) the period after reaching normal pension age before the member becomes entitled to payment of the pension; and

(b) the life expectancy of the member.

(4) In calculating the amount of actuarial increase under sub-paragraph (2), the scheme manager must take account of—

(a) any buy-out election under Chapter 3 of Part 4;

(b) the scheme years that fall within the buy-out period (see regulation 44(6)); and

(c) in relation to each such scheme year, the number of years in respect of which the actuarial reduction is bought out.

PART 2 S Conversion of part of pension into lump sum

Conversion of part of pension S

3.—(1) Subject to sub-paragraphs (2) and (3), an application under regulation 76 must—

(a) be in writing in such form as the scheme manager may require;

(b) be made—

(i) when the member applies under paragraph 4 of Schedule 3 for payment of the pension; or

(ii) before such later time as the scheme manager specifies in writing; and

(c) specify—

(i) the amount of the lump sum which the member wishes to receive (which must be a multiple of £12); or

(ii) the conversion amount (which must be a whole number of pounds and a multiple of 12).

(2) If the pension is an ill-health pension under regulation 89, an application under regulation 76 must be made—

(a) at the time of claiming that ill-health pension; or

(b) before such later time as the scheme manager specifies in writing.

(3) If the pension is an ill-health pension at Upper Tier paid in substitution for an ill-health pension at Lower Tier by virtue of regulation 92(5) an application under regulation 76—

(a) may only be made in relation to the difference between those pensions; and

(b) must be made—

(i) at the time the member become aware of the determination under regulation 92(5); or

(ii) before such later time as the scheme manager specifies in writing.

(4) A member must not exchange pension for a lump sum under regulation 76 to the extent that it would result in a scheme chargeable payment for the purposes of Part 4 (pension schemes etc) of the 2004 Act (see section 241 of that Act).

Member declaration S

4.—(1) The scheme manager must not pay a member a lump sum under regulation 77 unless the member declares in writing that, on payment of the lump sum, paragraph 3A of Schedule 29 to the 2004 Act M15 would not apply.

(2) The declaration must be—

(a) signed by the member;

(b) in a form specified by the scheme manager; and

(c) provided by a date determined by the scheme manager.

Marginal Citations

M15 Paragraph 3A of Schedule 29 was inserted by section 159 of the Finance Act 2006 (c.25).

Protection of guaranteed minimum pension S

5.  If the member has a guaranteed minimum under section 14 of the 1993 Act in relation to the whole or part of a pension, regulation 76 only applies to so much of the pension as exceeds that guaranteed minimum, multiplied by such factor as is indicated for a person of the member's description in tables provided to the scheme manager by the scheme actuary.

PART 3 S Early retirement pension

Calculation of amount of early pension S

6.—(1) The annual rate of early retirement pension payable to the member (M) is found by—

(a) taking the amount of full retirement earned pension specified in M's pensioner member's account;

(b) applying the actuarial adjustment (if any) specified in that account in relation to that amount;

(c) subtracting the conversion amount (if any) specified in that account in relation to that amount;

(d) subtracting the allocation amount (if any) specified in that account in relation to that amount;

(e) adding the amount of full retirement additional pension (if any) specified in that account;

(f) applying the actuarial adjustment (if any) specified in that account in relation to that amount; and

(g) subtracting the conversion amount (if any) specified in that account in relation to that amount.

(2) For the purposes of sub-paragraph (1)(b), the actuarial reduction must take account of—

(a) any buy-out election under Chapter 3 of Part 4;

(b) the scheme years that fall within the buy-out period (see regulation 44(6)); and

(c) in relation to each such scheme year, the number of years in respect of which the actuarial reduction is bought out.

PART 4 S Premature retirement pension

Calculation of amount of premature retirement pension S

7.—(1) The annual rate of premature retirement pension payable to the member (M) is found by—

(a) taking the amount of full retirement earned pension specified in M's pensioner member's account;

(b) applying the actuarial reduction (if any) specified in that account in relation to that amount;

(c) subtracting the conversion amount (if any) specified in that account in relation to that amount;

(d) subtracting the allocation amount (if any) specified in that account in relation to that account;

(e) adding the amount of full retirement additional pension (if any) specified in that account;

(f) applying the actuarial reduction (if any) specified in that account in relation to that amount; and

(g) subtracting the conversion amount (if any) specified in that account in relation to that amount.

(2) For the purposes of sub-paragraph (1)(b), the actuarial reduction must take account of—

(a) any buy-out election under Chapter 3 of Part 4;

(b) the scheme years that fall within the buy-out period (see regulation 44(6)); and

(c) in relation to each such scheme year, the number of years in respect of which the actuarial reduction is bought out.

Regulation 111

SCHEDULE 12 S Lump sum on death

Interpretation S

1.  In this Schedule, the words and expressions listed in column 1 of the table have the meaning given by the corresponding entry in column 2.

Table

Column 1 Word or expression	Column 2 Meaning
re-employed pensioner	A person (P) who, at P's date of death, was both—
	(a) an active member otherwise than in service in an employment in respect of which P had exercised an election under regulation 83; and (b) a pensioner member.
partial retirement pensioner	a person (P) who, at P's date of death, was both—
	(a) an active member in service in an employment in respect of which P had exercised an election under regulation 83, and (b) a pensioner member by virtue of being entitled to a pension under that regulation.
earnings reference period	the period ending on—
	(a) in the case of an active member, the last day of the scheme year immediately preceding the scheme year in which the member (M) died and beginning on the later of—
	(i) the first day of the scheme year in which M first joined the scheme; (ii) the first day of the tenth scheme year preceding the scheme year in which M died;
	(b) in the case of a partial retirement member, the last date on which an election under regulation 83 was exercised; (c) in the case of a pension credit member, the valuation day.
recent leaver	a person—
	(a) who left pensionable service less than 12 months before the date of the person's death; (b) who is neither qualified for a retirement pension pursuant to regulation 71 nor is a pensioner member because of rights resulting from that employment; and (c) in respect of whom no transfer value or refund of contributions has been paid in respect of that employment.
relevant earnings	where the member (M) has—
	(a) 365 days of pensionable earnings in the period of 12 months ending on the last day of pensionable service, the amount of those pensionable earnings; or (b) less than 365 days of pensionable earnings in the period of 12 months ending on the last day of pensionable service, the amount of earnings represented by the formula
	where—
	PE is the amount of pensionable earnings in the period of 12 months ending on the last day of M's pensionable service; and
	N is the number of days of pensionable service in that 12 month period.

Death of active member S

2.—(1) Except where paragraph 6 or 7 applies, a lump sum on death is payable under this paragraph in respect of the death of an active member before the member reaches the age of 75.

(2) The amount of the lump sum on death payable is equal to the higher of—

(a) twice the member's relevant earnings; or

(b) twice the member's re-valued pensionable earnings for the scheme year falling in the earnings reference period which has the largest re-valued pensionable earnings.

(3) Re-valued pensionable earnings must be construed in accordance with paragraph 7(3).

Death of deferred member S

3.—(1) A lump sum on death is payable under this paragraph in respect of the death of a deferred member [F25 who is not also an active member] before the member reaches the age of 75.

(2) The amount of the lump sum on death payable is equal to 2.025 times the amount of the member's deferred annual pension.

Textual Amendments

F25 Words in sch. 12 para. 3(1) inserted (retrospective to 1.4.2015) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) (No. 2) Regulations 2017 (S.S.I. 2017/433), regs. 1(2), 14(2)

Death of pensioner member S

4.—(1) Except where paragraph 6 or 7 applies, a lump sum on death is payable under this paragraph in respect of the death of a pensioner member (P).

(2) The amount of the lump sum on death payable is equal to the lesser of—

(a) five times the annual rate of pension (excluding any element in respect of additional pension), less the amount of the pension payments already made to the member; and

(b) the amount that would have been payable under paragraph 2 had the member died on the member's last day of pensionable service, less any lump sum paid to the member when the pension came into payment as a result of the member exercising the option under regulation 76.

(3) If P exercised the option under regulation 50, for the purposes of sub-paragraph (2)(a) the reference to the amount of the pension payments already made to the member is a reference to the amount of the pension payments that would have been made apart from the election.

Death of recent leaver S

5.—(1) A lump sum on death is payable under this paragraph in respect of the death of a recent leaver before the person reaches the age of 75.

(2) The amount of the lump sum on death payable is equal to 2.025 times the amount of the deferred annual pension to which the recent leaver would have been entitled had that pension been calculated by reference to the pensionable service the recent leaver was entitled to count in the employment that has ceased.

Death of re-employed pensioner S

6.—(1) A lump sum on death is payable under this paragraph in respect of the death of a re-employed pensioner (P).

(2) The lump sum is an amount equal to the sum of—

(a) five times the annual rate of the relevant pension; and

(b) the amount found by virtue of paragraph 4(2) in respect of each pension which P has been entitled for less than 5 years.

(3) The relevant pension is—

(a) if P dies before reaching normal pension age, an Upper Tier IHP (within the meaning of regulation 89);

(b) if P dies on or after reaching normal pension age, a pension to which P would have been entitled under regulation 72 at the date of death.

(4) If P exercised the option under regulation 50, for the purposes of sub-paragraph (2)(b), the reference in paragraph 4(2) to the amount of the pension payments already made to the member is a reference to the amount of the pension payments that would have been made apart from the election.

Death of a partial retirement pensioner S

7.—(1) A lump sum on death is payable under this paragraph in respect of the death of a partial retirement pensioner.

(2) The amount of the lump sum on death payable is equal to the sum of—

(a) the appropriate fraction of an amount that is the better of—

(i) twice the member's relevant earnings; and

(ii) twice the member's re-valued pensionable earnings for the scheme year falling in the earnings reference period which has the largest re-valued pensionable earnings; and

(b) the lesser of—

(i) the total of the amounts found by virtue of paragraph 4(2)(a) for each pension drawn down under regulation 83; and

(ii) the appropriate fraction of an amount that is the better of—

(aa) twice the member's re-valued pensionable earnings for the period of 12 months ending on the date on which the member last exercised the option under regulation 83; and

(bb) twice the re-valued pensionable earnings for the scheme year falling in the earnings reference period which has the largest re-valued pensionable earnings,

less any lump sum paid to the member in exchange for pension under regulation 76 as a result of the member exercising the option under regulation 83.

(3) In this paragraph—

“appropriate fraction” means—

• DPS

• TDPS

where—

• DPS is, where the member continues in pensionable service as an active member on the election day (or the last such election day if the option has been exercised more than once), the total number of days of pensionable service which do not relate to the specified percentage of pension at the election day, and

• TDPS is the aggregate of DPS and the total number of days of pensionable service (at the election day or the last such election day if the option has been exercised more than once) which relate to the specified percentage of pension payable;

“election day” has the meaning given in regulation 83;

[F26 “re-valued pensionable earnings” means, in relation to a scheme year, an amount equal to the actual pensionable earnings for the year increased by the same amount as that by which an annual pension equal to that amount would have been increased for the first time under the Pensions (Increase) Act 1971 at the relevant day if—

(a)

the pension was eligible to be so increased;

(b)

the beginning date for the pension was the first day of the following scheme year; and

(c)

the relevant day was the member’s last day of pensionable service.]

Textual Amendments

F26 Words in sch. 12 para. 7(3) substituted (retrospective to 1.4.2015) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) (No. 2) Regulations 2017 (S.S.I. 2017/433), regs. 1(2), 14(3)

Death of pension credit member S

8.—(1) A lump sum on death is payable under this paragraph in respect of the death of a pension credit member.

(2) Paragraph (1) does not apply if—

(a) the pension credit member dies after benefits attributable to the pension credit have become payable; and

(b) the death occurs more than five years after the member's pension becomes payable.

(3) If the pension credit member dies before benefits derived from the credit have become payable, the amount of the lump sum is equal to 2.025 times the amount of the annual pension to which the pension credit member would have been entitled under regulation 75 if the member had reached whichever is the later of 65 or state pension age on the date of death.

(4) If the pension credit member dies after a pension under regulation 75 has become payable, the amount of the lump sum is equal to the lesser of amount A and amount B minus any lump sum paid to the pension credit member when the pension came into payment as a result of the member exercising the option under regulation 76.

(5) For the purposes of sub-paragraph (4)—

(a) amount A is an amount which is five times the annual amount of pension payable to the member at the date of death, less the amount of the pension payments already made to the member;

(b) amount B is the amount which is the higher of—

(i) twice the pension debit member's re-valued pensionable earnings for the period of 12 months ending on the valuation day; and

(ii) twice the pension debit member's re-valued pensionable earnings for the scheme year falling in the earnings reference period which has the largest re-valued pensionable earnings.

(6) In this paragraph—

“annual amount of pension” means the sum of—

(a)

the annual rate of pension payable to the member as at the beginning date for that pension; and

(b)

the increase (if any) in that annual rate under the Pensions (Increase) Act 1971 payable as at the date of death;

“the beginning date”, in relation to a pension, has the meaning given by section 8(2A) of the Pensions (Increase) Act 1971;

“valuation day” means the day referred to in section 29(7) of the 1999 Act.

Payment of lump sums on death S

9.—(1) A lump sum payable under paragraphs 1 to 8 must be paid in accordance with this paragraph.

(2) The lump sum must be paid to the member's personal representatives, except so far as it payable to a different person or body under sub-paragraph (4) or (6).

(3) A member may give notice to the scheme [F27 manager]—

(a) specifying—

(i) the member's executors;

(ii) one or more other individuals; or

(iii) one incorporated or unincorporated body,

to whom the lump sum is to be paid; and

(b) where two or more individuals are specified, specifying the percentage of the payment payable to each of them.

(4) If the member has—

(a) given notice under sub-paragraph (3) specifying a person; and

(b) not revoked that notice,

the lump sum (or, as the case may be, the percentage of it specified in respect of the person) may be paid to the person unless sub-paragraph (5) or (7) applies.

(5) This sub-paragraph applies if—

(a) the person specified in the notice has died before the payment can be made; or

(b) the payment to that person is not, in the opinion of the scheme manager, reasonably practicable.

(6) If the member—

(a) leaves a surviving adult dependant; and

(b) has not given notice under sub-paragraph (3) or has revoked any notice so given,

the lump sum may be paid to that person unless sub-paragraph (7) applies.

(7) This sub-paragraph applies if the person to whom the lump sum (or a specified percentage of the lump sum) would otherwise be payable has been convicted of an offence specified in paragraph 12 of Schedule 3 (forfeiture of rights to benefit) and the Scottish Ministers have directed, as a consequence of that conviction, that the person's right to a payment in respect of the member's death is forfeited.

(8) A notice under sub-paragraph (3)—

(a) must be given in writing; and

(b) may be revoked at any time by a further notice in writing.

(9) The scheme manager may pay the lump sum to any person claiming to be the member's executor or otherwise to fall within sub-paragraph (3)(a), without requiring proof that the person is such a person concerned, if the lump sum does not exceed—

(a) £5,000; or

(b) any higher amount specified in an order made under section 6(1) of the Administration of Estates (Small Payments) Act 1965 M16 as the amount to be treated as substituted for references to £500 in section 1 of that Act.

(10) The prohibition on assignation of benefits in paragraph 10 of Schedule 3 does not apply to an assignation by executors under this paragraph.

Textual Amendments

F27 Word in sch. 12 para. 9(3) substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 16

Marginal Citations

M16 1965 c.32.

Regulation 149

SCHEDULE 13 S Definitions

Table

Column 1	Column 2
Word or expression	Meaning or reference to provision where meaning is to be found
the 1978 Act	National Health Service (Scotland) Act 1978 M17
the 1993 Act	Pension Schemes Act 1993 M18
the 1995 Act	Pensions Act 1995 M19
the 1995 Section	the section of the National Health Service Superannuation Scheme for Scotland set out in the 2011 Regulations
the 1999 Act	Welfare Reform and Pensions Act 1999 M20
the 2004 Act	Finance Act 2004 M21
F28 . . .	F28 . . .
the 2008 Section	the section of the National Health Service Superannuation Scheme for Scotland set out in the 2013 Regulations
the 2011 Regulations	National Health Service Superannuation Scheme (Scotland) Regulations 2011 M22
the 2013 Act	Public Service Pensions Act 2013 M23
the 2013 Regulations	National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013 M24
accrual rate	the fraction of pensionable earnings that accrue as earned pension for a financial year
accrued rights	does not include a right to benefits attributable (directly or indirectly) to a pension credit
active member	see section 124(1) of the 1995 Act; except where the context otherwise requires refers to membership of this scheme (but see regulation 84(3))
actuarial reduction	see paragraph 9 of Schedule 7
additional pension	unless the context otherwise requires, so much of a pension payable by virtue of contributions paid under Chapter 5 of Part 4
additional services	see Schedule 1 to [F29 the GMS Contracts Regulations]
allocation amount	the amount of the pension allocated in consequence of making an allocation election
allocation election	an election under regulation 50
assistant dental practitioner	a dentist included in the second part of a dental list prepared in accordance with the National Health Service (General Dental Services) (Scotland) Regulations 2010 M25
automatic enrolment date	see section 3(7) of the Pensions Act 2008 M26
automatic re-enrolment date	see regulation 12 of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010 M27
base rate	(a) the Bank of England base rate announced from time to time by the Monetary Policy Committee of the Bank of England as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short term liquidity in the money markets, or (b) if an order under section 19 of the Bank of England Act 1998 M28 is in force, an equivalent rate determined by the Treasury under that section.
CCT	a Certificate of Completion of Training awarded under section 34L(1) of the Medical Act 1983 M29 , including any such certificate awarded in pursuance of the competent authority functions of the General Medical Council specified in section 49B of, and Schedule 4A to, that Act
certification services	services related to the provision of medical certificates listed in [F30 schedule 4 of] [F29 the GMS Contracts Regulations]
connected scheme	see section 4(6) of the 2013 Act, but the provisions of the National Health Service Superannuation Scheme (Scotland) (Additional Voluntary Contributions) Regulations 1998 M30 are not a connected scheme for the purpose of these Regulations
contracting Health Board	(a) in respect of a medical practitioner or non-GP provider who is—
	(i) a partner in a partnership that is a GMS practice; (ii) a partner in a partnership that has entered into a Section 17C Agreement; (iii) a partner in a partnership that is an HBPMS contractor that has entered into an HBPMS contract for the provision of primary medical services; or (iv) an individual who is a GMS practice, Section 17C Agreement provider or an HBPMS contractor,
	the Health Board with which the partnership, company, practice or contractor (as the case may be) has entered into such an agreement or contract and (in the case of a medical practitioner) the relevant Board on whose medical performers' list the practitioner's name appears;
	(b) in respect of a dental practitioner, the Health Board for whom the dental practitioner provides general dental services and on whose list the dentist's name appears
[F31 contracting-out requirements	the requirements set out in sections 13 to 24 of the 1993 Act]
conversion amount	see paragraph 10 of Schedule 7
corresponding health service scheme	(a) a pension scheme provided under regulations made under section 1(2)(e) of the 2013 Act and having effect in England and Wales; or (b) a pension scheme established under section 1(2)(e) of the Public Service Pensions Act (Northern Ireland) 2014 M31
corresponding scheme	a corresponding health service scheme the provisions of which the scheme manager has determined correspond to the provisions of these Regulations
deferred member	in relation to a period of pensionable service, is a person (P) who— (a) ceases to be an active member in relation to that period of service before P reaches normal pension age; (b) does not become a pensioner member in relation to that period of service; and (c) has at least two years' qualifying service or in respect of whom a transfer payment otherwise than from another occupational pension scheme has been received
dental contractor	a dental practitioner or body corporate included in the first part of a dental list prepared in accordance with the National Health Service (General Dental Services) (Scotland) Regulations 2010
dental practitioner	see paragraph 5 of Schedule 5
determination employer	see paragraph 6 of Schedule 5
dispensing services	the provision of drugs, medicines and such appliances as are included in the list prepared by Scottish Ministers under section 27(1) of the 1978 Act
employing authority	see regulation 32(6)
enactment	includes an Act of the Scottish Parliament and subordinate legislation under such an Act
enhanced services	see regulation [F32 3(1)] of [F29 the GMS Contracts Regulations]
essential services	services required to be provided in accordance with regulation [F33 18] of [F29 the GMS Contracts Regulations]
general dental practitioner	a dentist included in sub-part A of the first part of a dental list prepared in accordance with the National Health Service (General Dental Services) (Scotland) Regulations 2010
general dental services	see section 25(1) of the 1978 Act
GMS contract	a contract under section 17J of the 1978 Act or under article 13 of the General Medical Services and Section 17C Agreements (Transitional and other Ancillary Provisions) (Scotland) Order 2004 M32
[F34 the GMS Contracts Regulations	the National Health Service (General Medical Services Contracts) (Scotland) Regulations 2018]
[F31 GMS practice	(a) a medical practitioner who belongs in group D in regulation 27(1); (b) two or more individuals practising in partnership; (c) a company limited by shares, with whom a Health Board has entered into a GMS contract]
[F31 GOS contract	a contract under section 26 of the 1978 Act for the provision of the services referred to in paragraph 14 of Schedule 1 to the National Health Service (General Ophthalmic Services) (Scotland) Regulations 2006]
GP performer	a medical practitioner who performs essential services, additional services, enhanced services, dispensing services, collaborative services, commissioned services, OOH services or certification services, or a combination of these services—
	(a) under a GMS contract, a Section 17C Agreement or an HBPMS contract; (b) on behalf of an OOH provider; or (c) under a contract of service or for services with a Health Board which relates to arrangements by which it is to provide primary medical services
GP registrar	a medical practitioner who is being trained in general practice by a GP trainer, whether as part of training leading to a CCT or otherwise
guaranteed minimum pension	see the 1993 Act, section 8
HBPMS contract	arrangements for the provision of services in accordance with section 2C(2) of the 1978 Act between a Health Board and a HBPMS contractor
HBPMS contractor	a person with whom a Health Board has made arrangements under section 2C(2) of the 1978 Act, but only if that person is also a person who would be eligible to enter into a GMS contract or a Section 17C Agreement for the provision of primary medical services and has not entered into such a GMS contract or Section 17C Agreement
lifetime allowance	in relation to a person, has the meaning given in section 218 of the 2004 Act
locum practitioner	a medical practitioner (other than a GP registrar) whose name is included in a medical performers list and who is engaged, otherwise than in pursuance of a commercial arrangement with an agent, under a contract for services by—
	(a) a GMS practice; (b) a Section 17C Agreement provider; (c) an HBPMS contractor; (d) an OOH provider; or (e) a Health Board,
	to deputise or assist temporarily in the provision of essential services, additional services, enhanced services, dispensing services, OOH services, commissioned services, certification services or collaborative services (or any combination of those services)
medical contractor	see paragraph 3 of Schedule 5
medical performers list	a list prepared by a Health Board pursuant to regulation 4(1) of the National Health Service (Primary Medical Services Performers List) (Scotland) Regulations 2004 M33
medical practitioner	see [F35 section 152]
member	in relation to this scheme means—
	(a) an active member; (b) a deferred member; (c) a pensioner member; or (d) a pension credit member
NHS employment	employment or engagement of an individual who is of a description in—
	(a) any of sub-paragraphs (a) to (d) of paragraph (1) of regulation 18; or (b) sub-paragraph (a) or (b) of paragraph (2) of that regulation,
	unless the scheme manager certifies that the employment is not NHS employment
NHS organisation	see paragraph 1 of Schedule 5
non-GP provider	(a) a partner in a partnership that is a GMS practice who is not a GP provider and who demonstrates to the satisfaction of the scheme manager that he or she assists in the provision of NHS services provided by that practice;
	(b) a partner in a partnership—
	(i) all of whose members have entered into a Section 17C Agreement for the provision of primary medical services, but (ii) who is not a GP provider and who demonstrates to the satisfaction of the scheme manager that he or she assists in the provision of NHS services provided by that partnership;
	(c) a partner in a partnership that is an HBPMS contractor—
	(i) that has entered into an HBPMS contract for the provision of primary medical services, but (ii) who is not a GP provider and who demonstrates to the satisfaction of the scheme manager that he or she assists in the provision of NHS services provided by that partnership;
	(d) a shareholder in a company limited by shares that is—
	(i) a GMS practice, or
	(ii) a Section 17C Agreement practice or an HBPMS contractor that has entered into a Section 17C Agreement or an HBPMS contract for the provision of primary medical services,
	but who is not a GP provider and who demonstrates to the satisfaction of the scheme manager that he or she assists in the provision of NHS services provided by that company;
	(e) an individual who is a Section 17C Agreement practice or an HBPMS contractor, but who is not a GP provider and who demonstrates to the satisfaction of the scheme manager that he or she participates in the provision of NHS services
normal minimum pension age	see section 279(1) of the 2004 Act
normal pension age	is determined in accordance with section 10 of the 2013 Act
OOH provider	see regulation 150
OOH services	services which are required to be provided in the out of hours period and which, if provided during core hours by a GMS practice, a Section 17C Agreement provider or an HBPMS contractor to patients to whom the practice, provider or contractor is required by its contract or agreement to provide essential services, would be or would be similar to essential services
[F31 ophthalmic provider	see regulation 152(9)]
overtime	any period of time worked in excess of the lesser of—
	(a) the period of time for which the person has contracted to work in the ordinary course of events; or (b) such period of time as the scheme manager determines a person engaged in similar employment would reasonably be contracted to work in the ordinary course of events
[F36 parental bereavement leave	regulation 3 of the Parental Bereavement Leave Regulations 2020]
pay period	in relation to members who receive either salary, wages or other regular payments under a contract of employment or a contract for services, the period in respect of which each payment is made in accordance with the terms of that contract
pension credit	a credit under section 29(1)(b) of the 1999 Act (including a credit under corresponding Northern Ireland legislation)
pension credit member	see section 124(1) of the 1995 Act
pensionable employment	NHS employment in respect of which contributions are payable under Part 4
pensioner member	in relation to this scheme, is a person who is entitled to payment of a retirement pension under the scheme
practice staff	a person who is—
	(a) not a registered medical practitioner, a GP registrar or a non-GP provider, and (b) is employed by a GMS practice, a Section 17C Agreement practice, an HBPMS contractor or an OOH provider to assist in the provision of the services it provides
practitioner	see [F37 regulation 27(5)]
primary medical services	see section 2C of the 1978 Act
principal practitioner	a GP performer or a general dental practitioner
prospective normal pension age	in relation to a member's prospective entitlement to benefits under this scheme, means the normal pension age that the scheme manager determines (by reference to Treasury directions made under section 11(2) of the 2013 Act) would apply in relation to those benefits
public sector transfer arrangements	arrangements approved by the scheme manager as providing reciprocal arrangements for the payment and receipt of transfer values between this scheme and other occupational pension schemes
qualifying service	see regulation 22
quarter	a 3 month period ending on the last day of March, June, September or December
scheme manager	see regulation 3
scheme year	a period of 12 months starting on 1st April
[F38 Section 17C Agreement]	an agreement made under section 17C of the 1978 Act
[F39 Section 17C Agreement provider]	any person who is providing primary medical services in accordance with a Section 17C Agreement
[F40 shared parental leave	regulation 3(1) of the Shared Parental Leave Regulations 2014]
standard earned pension	pension which—
	(a) is earned under this scheme, and (b) is payable without actuarial reduction at normal pension age
State pension age	pensionable age, as specified from time to time in Part 1 of Schedule 4 to the 1995 Act
this scheme	the scheme established by these Regulations
transfer payment	a transfer value payment or a cash transfer sum made or received by the scheme in relation to a member

Textual Amendments

F28 Words in sch. 13 omitted (1.4.2018) by virtue of The National Health Service (General Medical Services Contracts) (Scotland) Regulations 2018 (S.S.I. 2018/66), reg. 1, sch. 10 para. 10(3)(a) (with reg. 2)

F29 Words in sch. 13 substituted (1.4.2018) by The National Health Service (General Medical Services Contracts) (Scotland) Regulations 2018 (S.S.I. 2018/66), reg. 1, sch. 10 para. 10(3)(c) (with reg. 2)

F30 Words in sch. 13 substituted (1.4.2018) by The National Health Service (General Medical Services Contracts) (Scotland) Regulations 2018 (S.S.I. 2018/66), reg. 1, sch. 10 para. 10(3)(d) (with reg. 2)

F31 Words in sch. 13 inserted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 17(e)

F32 Word in sch. 13 substituted (1.4.2018) by The National Health Service (General Medical Services Contracts) (Scotland) Regulations 2018 (S.S.I. 2018/66), reg. 1, sch. 10 para. 10(3)(e) (with reg. 2)

F33 Word in sch. 13 substituted (1.4.2018) by The National Health Service (General Medical Services Contracts) (Scotland) Regulations 2018 (S.S.I. 2018/66), reg. 1, sch. 10 para. 10(3)(f) (with reg. 2)

F34 Words in sch. 13 inserted (1.4.2018) by The National Health Service (General Medical Services Contracts) (Scotland) Regulations 2018 (S.S.I. 2018/66), reg. 1, sch. 10 para. 10(3)(b) (with reg. 2)

F35 Words in sch. 13 substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 17(a)

F36 Words in sch. 13 inserted (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 38(5)

F37 Words in sch. 13 substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 17(b)

F38 Words in sch. 13 substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 17(c)

F39 Words in sch. 13 substituted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 17(d)

F40 Words in sch. 13 inserted (with effect in accordance with reg. 1(4) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2017 (S.S.I. 2017/28), regs. 1(2), 27

Marginal Citations

M17 1978 c.29.

M18 1993 c.48.

M19 1995 c.26.

M20 1999 c.30.

M21 2004 c.12.

M22 S.S.I. 2011/117.

M23 2013 c.25.

M24 S.S.I. 2013/174.

M25 S.S.I. 2010/208.

M26 2008 c.30.

M27 S.I. 2010/772.

M28 1998 c.11.

M29 1983 c.54

M30 S.I. 1998/1451.

M31 2014 c.2 (N.I.).

M32 S.S.I. 2004/163.

M33 S.S.I. 2004/114.