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PART TE+W+SGeneral rules about benefits

[F1 Claims for benefitsE+W+S

T1.—(1) A person claiming to be entitled to benefits under these Regulations (“the claimant”) shall make a claim in writing to the Secretary of State in such form as the Secretary of State may from time to time require.

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

(a)evidence of entitlement,

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

(c)other information the Secretary of State considers is relevant to the claim,

as the Secretary of State may from time to time require for the purposes of these Regulations.

(3) A claim referred to in paragraph (1) may be given to the Secretary of State by a person other than the claimant.

(4) The Secretary of State may accept any claim for benefits to which this regulation applies, and any evidence, authority or permission given in connection with that claim, if it is made or given by means of an electronic communication that is approved by the Secretary of State for that purpose.]

Textual Amendments

Deduction of taxE+W+S

T2.  The Secretary of State shall deduct from any payment under [F2this Section of] the scheme any tax which is required to be paid in respect of it.

Textual Amendments

[F3Deduction of tax: further provisionsE+W+S

T2A.—(1) For the purposes of these Regulations and the 2004 Act, the scheme administrator shall be the NHS Business Services Authority (Awdurdod Gwasanaethau Busnes y GIG).

(2) [F4Subject to paragraph (2A), if] a person’s entitlement to a benefit 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 shall be paid by the scheme administrator.

[F5(2A) The member’s present or future benefits in respect of which any charge under paragraph (2) arises shall be reduced by an amount that fully reflects the amount of tax paid by the scheme administrator and shall be calculated by reference to advice provided by the Scheme Actuary for that purpose.]

F6(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) Where a person is entitled to a benefit under these Regulations he shall (whether or not he intends to rely on entitlement to an enhanced lifetime allowance, or to enhanced protection) give to the scheme administrator such information as will enable the scheme administrator to determine—

(a)whether any lifetime allowance is payable in respect of the benefit and, if so,

(b)the amount of that charge.

(8) If a person applying for 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), he shall give to the scheme administrator—

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

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

(9) The information referred to in paragraph (7) or, as the case may be, paragraph (8) shall be given to the scheme administrator—

(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 administrator specifies in writing.

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

(11) Subject to regulation F2(4), where—

(a)a member has given notice to the scheme administrator in accordance with regulation F2(1) that a lump sum payable under that regulation 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 administrator shall deduct tax at [F1055 per cent] (or such other amount as applies from time to time) from the lump sum payable in accordance with section 206 of that Act.

[F11(11A) Where—

(a)a lump sum on death is payable in accordance with regulation F2 (member dies after pension becomes payable); 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 administrator shall deduct tax at the rate referred to in paragraph (11) from the lump sum payable in accordance with section 206 of the 2004 Act.

(11B) Where—

(a)the Secretary of State’s liability to pay a pension under regulation E1 (normal retirement pension) is discharged by the payment of a lump sum in accordance with paragraph (4) of that regulation; and

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

the scheme administrator shall deduct tax at the rate of 55 per cent (or such other amount as applies from time to time) from the lump sum payable in accordance with section 205A of the 2004 Act.]

(12) For the purposes of this regulation, “appropriate limit” and “relevant benefit accrual” are to be construed in accordance with Schedule 36 to the 2004 Act.]

Textual Amendments

Benefits not assignableE+W+S

T3.—(1) Any assignment of, or charge on, or any agreement to assign or charge, any right to a benefit under [F12this Section of] the scheme is void.

(2) On the bankruptcy of any person entitled to a benefit under [F12this Section of] the scheme, no part of the benefit shall be paid to any trustee or other person acting on behalf of the creditors, except as provided for in paragraph (3).

(3) Where, following the bankruptcy of any person entitled to a benefit under [F12this Section of] the scheme, the court makes an income payments order under section 310 of the Insolvency Act 1986 M1 that requires the Secretary of State to pay all or part of the benefit to the person’s trustee in bankruptcy the Secretary of State shall comply with that order.

Textual Amendments

Marginal Citations

Beneficiary who is incapableE+W+S

T4.—(1) If the Secretary of State considers that a beneficiary is unable to look after his affairs (by reason of illness, mental disorder, minority or otherwise), she may use any amounts due to the beneficiary for his benefit or may pay them to some other person to do so.

(2) Payment under paragraph (1) to a person other than the beneficiary will discharge the Secretary of State from any obligation in respect of the amount concerned.

Offset for crime negligence or fraudE+W+S

T5.—(1) If a loss to public funds occurs as a result of a member’s criminal, negligent or fraudulent act or omission, the Secretary of State may reduce any benefits or other amounts payable to, or in respect of, the member (other than guaranteed minimum pensions and benefits arising out of a transfer payment) by an amount equal to the loss.

(2) If the loss to public funds is equal to or greater than the value of the benefits or other amounts payable to or in respect of the member, a reduction under paragraph (1) may result in the benefits ceasing to be payable.

(3) The Secretary of State shall 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 in benefits will be made until the member’s obligation to make good the loss has become enforceable under the order of a court or arbitrator.

(5) Where the loss referred to in paragraph (1) is suffered by an employing authority, the amount of the reduction in benefits will be paid to the employing authority.

Loss of rights to benefitsE+W+S

T6.—(1) Subject to paragraph (2), the Secretary of State may direct that all or part of any rights to benefits or other amounts payable to or in respect of a member be forfeited if the member is convicted of any of the following offences, committed before the benefit or other amount becomes payable—

(a)an offence in connection with employment to which [F13this Section of] the scheme applies which is certified by the Secretary of State either to have been gravely injurious to the State or to be liable to lead to serious loss of confidence in the public service;

(b)an offence of treason;

(c)one or more offences under the Official Secrets Acts 1911 to 1989 M2 for which the member has been sentenced on the same occasion to a term of imprisonment of, or to two or more consecutive terms amounting in the aggregate to, at least 10 years.

[F14(1A) Subject to paragraph (2), the Secretary of State may also direct that all or part of any rights to benefits or other amounts payable in respect of a member be forfeited where such benefits or amounts are payable to a person who is—

(a)the member’s [F15widow, widower [F16, surviving nominated partner] or surviving civil partner];

(b)a dependant of the member;

(c)a person not coming within sub-paragraph (a) or (b) who is specified in a notice [F17or nomination] given under regulation [F18F5]; or

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

and that person is convicted of the offence of murder or manslaughter of that member or of any other offence of which unlawful killing of that member is an element.]

(2) A guaranteed minimum pension may be forfeited only if [F19paragraph (1)(b) or (c)] applies.

Textual Amendments

Marginal Citations

Commutation of trivial pensionsE+W+S

T7.—(1) Where a person has become entitled to a pension of a trivial amount, the Secretary of State may pay to that person a lump sum representing the capital value of that pension and of any benefits that might otherwise have become payable on that person’s death.

(2) Any lump sum payable under this regulation will be calculated by the Secretary of State, after taking advice from [F20the Scheme Actuary].

[F21(3) A pension may be treated as trivial only if all benefits payable under [F22this Section of] the scheme to the person concerned are of an amount consistent with—

(a)the contracting-out and preservation requirements of the 1993 Act; and

[F23(b)either—

(i)the lump sum rule and lump sum death benefit rule, or

(ii)the requirements of regulation 12 of the Registered Pension Schemes (Authorised Payments) Regulations 2009 (payments by larger pension schemes).]]

F24(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) A payment made under paragraph (1) shall discharge the Secretary of State’s liability in respect of that pension and of any benefits that might otherwise have become payable on that person’s death.

Textual Amendments

[F25Interest on late payment of benefitsE+W+S

T8.—(1) Subject to paragraph (2) below, where the whole or any part of a qualifying payment under these Regulations is not paid by the end of the period of one month beginning with the due date, the Secretary of State shall pay interest, calculated in accordance with paragraph (3) below, on the unpaid amount to the person to whom the qualifying payment should have been made.

(2) Interest under paragraph (1) above shall not be payable where the Secretary of State is satisfied that the qualifying payment was not made on the due date by reason of some act or omission on the part of the member or other recipient of the qualifying payment.

(3) The interest referred to in paragraph (1) above shall be calculated at the base rate on a day to day basis from the due date to the date of payment, and shall be compounded with three-monthly rests.

(4) In this regulation–

[F26“base rate” means the Official Bank Rate for the time being quoted by the Bank of England;]

“due date” means [F27the later of]—

(a)

in the case of a lump sum under Part F above, the day immediately following the day of the member’s death, unless the lump sum falls to be paid to the member’s personal representative, in which case it means–

(i)

the date on which probate or letters of administration are produced to the Secretary of State, or

(ii)

the Secretary of State is satisfied that the lump sum may be paid as provided in regulation F5(4), whichever is the earlier;

(aa)

[F28in the case of an amount in respect of a pension under regulation F2 that is payable to—

(i)

the member’s personal representatives, the date on which probate or letters of administration were produced to the Secretary of State,

(ii)

any person or body to whom the pension has been assigned by the member’s personal representatives, the date on which the notice under regulation F2(10) was received by the Secretary of State, and

(iii)

any person or body other than those referred to in (i) and (ii), the day immediately following the day of the member’s death;]

(c)

in the case of a pension payable on a member’s death [F29other than a pension payable under regulation F2], the day immediately following the day of his death;

(d)

in the case of a pension under regulation L1, the day on which the pension becomes payable in accordance with that regulation;

(e)

in the case of a refund of contributions, the day after that on which the Secretary of State receives from the Commissioners of Inland Revenue the information he requires for the purposes of compliance with paragraphs (3) to (5) of regulation L2; and

(f)

in any other case, the day immediately following that of the member’s retirement from pensionable employment;

(g)

[F30and the first day on which the Secretary of State is in possession of all information [F31(including information which the Secretary of State obtains as result of a determination under regulation E2B(3))] necessary to be able to calculate the value of the qualifying payment;]

“qualifying payment” means any amount payable by way of a pension or lump sum, or by way of a refund of contributions, under these Regulations [F32, and for these purposes—

(a)

any amount paid by way of an interim payment calculated by reference to an expected pension benefit award, pending final calculation of the full value of that benefit; or

(b)

[F33any amount paid that increases the amount of an earlier payment due to—

(i)

a backdated or later increase in pensionable pay, or

(ii)

the payment of a tier 2 pension under regulation E2A in place of a tier 1 pension being paid to a member following a determination by the Secretary of State under regulation E2B(3),]

shall be treated as a separate qualifying payment];

F34...

F35(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments