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The National Health Service Pension Scheme (Transitional and Consequential Provisions) (Scotland) Regulations 2015
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Flexibility earnings credit : uprating
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20.—(1) The amount of a flexibility earnings credit calculated under regulation 19(2) is to be increased at the rate specified in paragraph (2) for each year or part year from the day after the last day of pensionable service in the old scheme until the earlier of—
(a)the claiming of pension benefits under the old scheme;
(b)the member’s last day of pensionable employment under the 2015 Regulations; or
(c)where the member has one or more breaks of service under the 2015 Regulations that exceeds or exceed five years, the last day of pensionable service following which the earliest such break commenced,
in order to generate an uprated flexibility earnings credit.
(2) The annual rate of increase of a flexibility earnings credit is the rate set for that year by the Scottish Ministers after having taken the advice of the scheme actuary for the purpose.
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