The National Health Service Pension Scheme (Transitional and Consequential Provisions) 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 they reach their eligibility cessation date (determined in accordance with regulation B3(8R) or (8S) of the 1995 Regulations(1)); 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 they reach their eligibility cessation date (determined in accordance with regulations 2.B.2(1F) or 3.B.2(1F) of the 2008 Regulations(2)); 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 their eligibility cessation date falls at the percentage rate that applied to them on the day before their eligibility cessation date is reached under—

(i) regulation D1 of, or paragraph 10 of Schedule 2 to, the 1995 Regulations; or

(ii) regulation 2.C.2 or 3.C.2 of the 2008 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 11 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 host Board adjusts the member’s contribution rate pursuant to paragraph (6) of whichever of regulations 38 or 39 of the 2015 Regulations applies to the member; or

(ii) paragraph (2)(a) or (b) of whichever of regulations 38 or 39 of the 2015 Regulations applies to the member is subsequently satisfied in respect of the member (in which case the member must pay the rate determined in accordance with paragraph (3) of whichever of those regulations applies to the member).

(1)

Paragraphs (8R) and (8S) are inserted by paragraph 4 of Schedule 2.

(2)

Paragraph (1F) was inserted in each regulation by paragraphs 11 and 17 of Schedule 2 respectively.