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These Regulations amend the National Health Service Superannuation Scheme (Scotland) Regulations 2011 (S.S.I. 2011/117) (“the 2011 Regulations”), the National Health Service Superannuation Scheme (Scotland) (2008 Section) Regulations 2013 (S.S.I. 2013/174) (“the 2013 Regulations”), the National Health Service (Scotland) (Injury Benefits) Regulations 1998 (S.I. 1998/1594) (“the IB Regulations”), the National Health Service Superannuation Scheme (Scotland) (Additional Voluntary Contributions) Regulations 1998 (S.I. 1998/1451) (“the AVC Regulations”) and the National Health Service (Compensation for Premature Retirement) (Scotland) Regulations 2003 (S.S.I. 2003/344) (“the Compensation Regulations”).
The Regulations are divided into seven Parts. Part 1 is introductory, Parts 2 and 3 amend the 2011 Regulations and the 2013 Regulations respectively, Part 4 makes consequential amendments to the IB Regulations, Part 5 makes consequential amendments to the AVC Regulations, Part 6 makes changes to the Compensation Regulations and Part 7 provides that certain persons detrimentally affected by these Regulations may elect for relevant provisions not to apply to them.
In addition to the provisions referred to below, each of Parts 2 to 6 also includes provisions consequential on changes in the law relating to same sex marriage in Scotland which took effect in December 2014.
Part 1 provides for citation, commencement and effect, including that certain provisions of these Regulations take effect before the date they come into force (see section 12(1) of the Superannuation Act 1972 for the relevant power).
Parts 2 and 3 make similar amendments in respect of both the 2011 Regulations and the 2013 Regulations. They also introduce amendments specific to either the 2011 Regulations or the 2013 Regulations.
The changes dealing with similar issues in Parts 2 and 3—
introduce new definitions relevant to those Regulations (regulations 3, 21 and 36)
amend the regulations specifying what constitutes pensionable pay and pensionable earnings (regulations 5 and 23)
amend the provisions relating to the rate of contributions payable for the scheme year 2015-2016) (regulations 6, 17, 25, 27 and 39)
amend the regulations in respect of contributions payable by employers (regulations 7 and 28)
amend provisions relating to transfers (regulations 14, 31 to 33 and 41 to 43)
insert new provisions (regulation M7A of the 2011 Regulations and regulations 2.F.18 and 3.F.18 of the 2013 Regulations) dealing with a member’s right to transfer a preserved or deferred pension to the 2015 Scheme (regulations 16, 35 and 45).
Amendments specific to the 2011 Regulations
make amendments to the provisions governing the payments of pensions to widows in the case of hardship (regulation 9)
make minor technical amendments to regulation M7 of those Regulations which deals with the right to transfer a preserved pension from the 1995 to the 2008 Section of the scheme (regulation 15).
Amendments specific to the 2013 Regulations
substitute a new regulation 1.B.1 which provides for the scheme actuary to undertake a valuation of the scheme as at 31st March 2012 and to take account of any Treasury directions given pursuant to sections 11(2) and 12(3) of the Public Service Pensions Act 2013 where the valuation is to be used for the purposes of setting the employer cost cap for the new pension scheme under that Act for health service workers in Scotland (“the 2015 Scheme”). This valuation applies in respect of both the Section of the scheme governed by the 2013 Regulations and the Section of the scheme governed by the 2011 Regulations (regulation 19)
make technical correcting amendments to the provisions relating to the determination of pensionable pay (regulation 26)
amend regulation 2.E.5 to omit unnecessary words (regulation 30)
Part 4 makes amendments to the IB Regulations to reflect the coming into force of the 2015 Scheme. The amendments to the IB Regulations insert appropriate cross-references to the applicable provisions of the 2015 Scheme to ensure that when calculating benefits under those Regulations the provisions of the 2015 Scheme apply as necessary. The definition of “average remuneration” in the IB Regulations is also amended (regulation 48(1)).
Part 5 makes amendments to the AVC Regulations to reflect the coming into force of the 2015 Scheme. The amendments to the AVC Regulations insert appropriate cross-references to the applicable provisions of the 2015 Scheme in relation to, inter alia, the making and acceptance of elections, payment of additional voluntary contributions, transfers, pensions provision repayment of investments, payments by the Scottish Ministers, offsetting and forfeiture of benefits. The amendments also provide greater flexibility when members take their AVC benefits.
Part 7 provides that deferred members, or members in receipt of a relevant benefit, who are detrimentally affected by these Regulations may elect for relevant provisions not to apply to them by giving notice within six months of the coming into force of these Regulations (regulation 66).
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Policy Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as ‘Executive Notes’ and accompanied Scottish Statutory Instruments from July 2005 until July 2012.
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