PART 5Voluntary contributions

CHAPTER 4Remedial arrangements to pay voluntary contributions to the PCSPS

Remedial arrangements to pay voluntary contributions to secure EPA or EEPA rights I135

1

This regulation applies to a remedy member (“M”) who—

a

was, immediately before 1st April 2022, a full protection member within the meaning given to that term by paragraph 1 of Schedule 2 to the 2014 Regulations, and

b

is not a deceased member.

2

M may elect to enter into an arrangement (a “remedial arrangement”) to pay voluntary contributions to the PCSPS for rights to EPA or EEPA in accordance with—

a

in respect of—

i

rights to EPA, Part 3 of Schedule 1 to the 2014 Regulations;

ii

rights to EEPA, Part 4 of Schedule 1 to the 2014 Regulations, and

b

this regulation.

3

M may only enter into a remedial arrangement—

a

in respect of a period of M’s remediable service,

b

if the scheme manager is satisfied that it is more likely than not that, but for a relevant breach of a non-discrimination rule, M would, during the period of M’s remediable service, have entered into a similar arrangement,

c

before—

i

the end of the period of one year beginning with the day on which a remediable service statement is first provided in respect of M, or

ii

such later time as the scheme manager considers reasonable in all the circumstances, and

d

after the scheme manager has approved an application made in accordance with paragraph (4).

4

An application is made in accordance with this paragraph where—

a

the application is in writing in a form and manner determined by the scheme manager,

b

it is accompanied by any information the scheme manager reasonably requires to be provided for the purposes of—

i

determining the matters mentioned in paragraph (3)(b);

ii

complying with any requirement imposed by Part 3 or (as the case may be) Part 4 of Schedule 1 to the 2014 Regulations in connection with exercising an option to pay voluntary contributions for rights to EPA or EEPA, and

c

it is received by the scheme manager—

i

before the end of the period of six months beginning with the day on which a remediable service statement is first provided in respect of M, or

ii

such later time as the scheme manager considers reasonable in all the circumstances.

5

Where M enters into a remedial arrangement—

a

the scheme manager must confer rights under the PCSPS which are equivalent to the rights M would have secured had M entered into a similar arrangement but for a relevant breach of a non-discrimination rule, and

b

M owes to the scheme manager an amount equal to—

i

the aggregate of the voluntary contributions which M would have owed had M entered into the remedial arrangement at the time M would have entered into a similar arrangement but for a relevant breach of a non-discrimination rule, less

ii

tax relief amounts calculated in accordance with direction 12(2) to (7) of the PSP Directions 2022.

6

Where a determination is made in accordance with direction 12(6) of the PSP Directions 2022, the following apply—

a

direction 12(8) (provision of explanation);

b

direction 12(9) and (10) (appeals).

7

Paragraph (8) applies where—

a

M is a deferred choice member who enters into a remedial arrangement, and

b

the end of the section 10 election period in relation to M passes and no section 10 election is made, or deemed to be made, in relation to M’s remediable service.

8

Where this paragraph applies—

a

the rights mentioned in paragraph (5)(a) are extinguished, and

b

the scheme manager owes M or, where M is deceased, M’s personal representatives the amount mentioned in paragraph (5)(b).