The National Health Service Pension Scheme (Transitional and Consequential Provisions) (Scotland) Regulations 2015

Taper protection for contribution tiering

13.—(1) This regulation applies to —

(a) a member who—

(i) is in pensionable employment in the 1995 Section on the day before he or she reaches his or her eligibility cessation date (determined in accordance with regulation B3(16) or (17) of the 2011 Regulations); and

(ii) becomes an active member of the 2015 Scheme on that eligibility cessation date; and

(b) a member who—

(i) is an active member of the 2008 Section on the day before he or she reaches his or her eligibility cessation date (determined in accordance with regulation 2.B.3(1F) or 3.B.3(1F) of the 2013 Regulations); and

(ii) becomes an active member of the 2015 Scheme on that eligibility cessation date.

(2) Where this regulation applies—

(a) the member must pay contributions during the scheme year within which that person’s eligibility cessation date falls at the percentage rate that applied to the person on the day before his or her eligibility cessation date is reached under—

(i) regulation D1 of, or paragraph 14 of Schedule 1 to, the 2011 Regulations; or

(ii) regulation 2.C.1 or 3.C.1 of the 2013 Regulations;

(b) in the case of a member who belongs to Group A, B, or C in regulation 27(1) of the 2015 Regulations, the member must pay that rate for the remainder of the scheme year unless there is a change to the member’s employment or rate of pensionable earnings during that scheme year pursuant to paragraph 3 of Schedule 9 to the 2015 Regulations (in which case the rate of the member’s percentage contribution rate for the remainder of the scheme year must be re-assessed in accordance with that paragraph);

(c) in the case of a member who belongs to Group D in regulation 27(1) of the 2015 Regulations, the member must pay that rate for the remainder of the scheme year unless—

(i) a contracting Health Board (or someone appointed to act on it behalf) adjusts the member’s contribution rates pursuant to regulation 37(6) or 38(3) of the 2015 Regulations; or

(ii) paragraph (2)(a) or (b) of regulation 37 of the 2015 Regulations is subsequently satisfied in respect of the member (in which case the member must pay the rate determined in accordance with paragraph (3) of that regulation).