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).