Legislation – The Police Pensions (Remediable Service) (Scotland) Regulations 2023

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Introduction

PART 1
Introductory Provisions

1 Citation and commencement

2 Interpretation

3 Delegation

PART 2
Remediable service statements

4 Requirements relating to remediable service statements

PART 3
Decisions about the treatment of remediable police service

CHAPTER 1 Opted-out service elections

5 Application and interpretation of Chapter 1

6 Election in relation to opted-out service

CHAPTER 2 Immediate choice decision for reformed scheme or legacy scheme benefits

7 Application and interpretation of Chapter 2

8 Immediate choice decision for reformed scheme or legacy scheme benefits: general

9 Immediate choice decision: additional requirements

10 Immediate choice decision: deemed section 6 election

CHAPTER 3 Deferred choice decision for reformed scheme or legacy scheme benefits

11 Application and interpretation of Chapter 3

12 Deferred choice decision for reformed scheme or legacy scheme benefits: general

13 Deferred choice decision to be made by M

14 Deferred choice decision to be made by a person other than M

15 Deferred choice decision: additional requirements

16 Deferred choice election: deemed section 10 election

PART 4
Provision about divorce and dissolution arrangements

CHAPTER 1 Pension credit and pension debit members

SECTION 1 Application and interpretation of Chapter 1

17 Application and interpretation of Chapter 1

SECTION 2 Pension sharing arrangements: information provided before 1st October 2023

18 Application and interpretation of Section 2

19 Meaning of “alternative amount”

20 Information provided before 1st October 2023: calculating a remediable credit adjustment

21 Information provided before 1st October 2023: applying a remediable credit adjustment

22 Information provided before 1st October 2023: recalculating D’s reduction of benefit

SECTION 3 Information provided on or after 1st October 2023

23 Application and interpretation of Section 3

24 Information provided on or after 1st October 2023: calculation of pension credits and debits

25 Information provided on or after 1st October 2023: recalculating D’s reduction of benefit

CHAPTER 2 Arrangements on divorce, annulment or dissolution other than a pension sharing order or agreement

26 Arrangements other than a pension sharing order or agreement: calculating the value of pension benefits

PART 5
Voluntary Contributions

27 Treatment of reformed scheme added pension payments

28 Treatment of legacy scheme added years payments

29 Remedial arrangements to pay voluntary contributions to secure legacy scheme added years

30 Disapplication of restriction on lump sum payments for reformed scheme added pension

PART 6
Transfers

CHAPTER 1 General

31 Interpretation of Part 6

32 Transferred out remediable service statements

CHAPTER 2 Transfers on a cash equivalent basis

SECTION 1 Transfers before 1st October 2023

33 Transfers out before 1st October 2023

34 Transfers in before 1st October 2023

SECTION 2 Transfers on or after 1st October 2023

35 Application of Section 2

36 Transfers out on or after 1st October 2023

37 Transfers in from a public service pension scheme on or after 1st October 2023

CHAPTER 3 Transfers on a club basis

SECTION 1 Club transfers before 1st October 2023

38 Club transfers out before 1st October 2023

39 Club transfers in before 1st October 2023

SECTION 2 Club transfers on or after 1st October 2023

40 Application of Section 2

41 Club transfers out on or after 1st October 2023

42 Club transfers in on or after 1st October 2023

SECTION 3 Variation of the club transfer application period

43 Variation of the club transfer application period

CHAPTER 4 Treatment of rights secured by virtue of a remediable value

44 Application and interpretation of Chapter 4

45 Remediable value treated as being in the legacy scheme

46 Treatment of rights to benefits secured by virtue of a remediable value

47 Benefits already paid in relation to transferred in remediable rights

48 Pension benefits and lump sum benefits in relation to a remediable value

PART 7
Provision about special cases

CHAPTER 1 Ill-health retirement

49 Application and interpretation of Chapter 1

50 M’s entitlement to ill-health benefits to be treated as equivalent in M’s alternative scheme

51 Deciding whether a 1987 IHR member is entitled to an upper tier award

52 Determining the value of M’s remediable ill-health benefits

CHAPTER 2 Miscellaneous special cases

53 Protection of the amount of pension payable to an eligible child

54 Payment of annual allowance tax charges and provision of information

PART 8
Liabilities and payment

CHAPTER 1 Application of Part 8

55 Application of Part 8

CHAPTER 2 Interest, compensation and netting off

56 Interest

57 Indirect compensation

58 Applications for compensation or indirect compensation

59 Netting off

CHAPTER 3 Reduction and waiver of liabilities

60 Requirement to reduce liabilities by tax relief amounts

61 Power to reduce or waive amounts owed by a person to the scheme manager

62 Agreement to waive a liability owed by the scheme manager in respect of an immediate correction

CHAPTER 4 Payment of net liabilities

63 Application of Chapter 4

64 Payment of amounts owed to the scheme manager

65 Payment of amounts owed to a person

SCHEDULES

SCHEDULE Eligible decision-makers for deceased members

Signature

Explanatory note

PART 7Provision about special cases

CHAPTER 1Ill-health retirement

Application and interpretation of Chapter 1
49.

(1)

This Chapter applies in relation to an immediate choice member (“M”) who, during the period beginning on 1st April 2015 and ending on 31st March 2022, became entitled to—

(a)

an ill-health award under regulation B322 of the 1987 Regulations;

(b)

an ill-health pension under regulation 29 of the 2007 Regulations;

(c)

an ill-health pension under regulation 92 of the 2015 Regulations.

(2)

In this Chapter—

1987 IHR member” means a member described in paragraph (1)(a);

2006 IHR member” means a member described in paragraph (1)(b);

2015 IHR member” means a member described in paragraph (1)(c);

alternative scheme” means, in relation to—

(a)

a 1987 IHR member or a 2006 IHR member, the reformed scheme;

(b)

a 2015 IHR member, the member’s legacy scheme;

ill-health benefits” means benefits payable by virtue of an entitlement mentioned in paragraph (1);

remediable ill-health benefits” means ill-health benefits payable in relation to M’s remediable police service;

selected medical practitioner” means a duly qualified medical practitioner appointed by the relevant employer.

M’s entitlement to ill-health benefits to be treated as equivalent in M’s alternative scheme
50.

(1)

For the purposes of PSPJOA 2022 and these Regulations, M is to be treated as meeting the requirements for an equivalent ill-health award in M’s alternative scheme.

(2)

No question relating to M’s entitlement to ill-health benefits that has been decided following referral to a selected medical practitioner is to be re-opened by virtue of any provision of PSPJOA 2022 or of these Regulations.

(3)

In this regulation—

equivalent ill-health award in M’s alternative scheme” means—

(a)

where M is entitled to an ill-health award under regulation B3 of the 1987 Regulations, a lower tier award under the reformed scheme;

(b)

where M is entitled to—

  1. (i)

    a lower tier award under the 2006 scheme, a lower tier award under the reformed scheme;

  2. (ii)

    an upper tier award under the 2006 scheme, an upper tier award under the reformed scheme;

(c)

where M is entitled to—

  1. (i)

    a lower tier award under the reformed scheme, and—

    1. (aa)

      M’s legacy scheme is the 1987 scheme, an award under regulation B3 of the 1987 Regulations;

    2. (bb)

      M’s legacy scheme is the 2006 scheme, a lower tier award under that scheme;

  2. (ii)

    an upper tier award under the reformed scheme and M’s legacy scheme is the 2006 scheme, an upper tier award under that scheme;

lower tier award” means, in relation to—

(a)

the 2006 scheme, an award determined in accordance with regulation 29(3) of the 2007 Regulations;

(b)

the reformed scheme, an ill-health pension payable under regulation 92(3)(a) of the 2015 Regulations;

upper tier award” means, in relation to—

(a)

the 2006 scheme, an award determined in accordance with regulation 29(4) of the 2007 Regulations;

(b)

the reformed scheme, an ill-health pension payable under regulation 92(3)(b) of the 2015 Regulations.

Deciding whether a 1987 IHR member is entitled to an upper tier award
51.

(1)

This regulation applies where—

(a)

M is a 1987 IHR member, and

(b)

the question of whether M is permanently medically unfit for engaging in any regular employment within the meaning of Part 6 of the 2015 Regulations has not been referred to a selected medical practitioner.

(2)

The employer must refer the following questions to a selected medical practitioner—

(a)

whether M was, at time of the original decision or at any time during the relevant period, medically unfit for engaging in any regular employment, and

(b)

whether that medical unfitness was likely to be permanent.

(3)

The selected medical practitioner may—

(a)

examine or interview M as the selected medical practitioner thinks it is necessary to do so to decide either of the questions referred under paragraph (2),

(b)

decide the questions referred under paragraph (2), and

(c)

give the employer and M a report containing a decision on those questions.

(4)

Regulation 71(3) of, and Schedule 1 to, the 2015 Regulations applies to the report mentioned in paragraph (3)(c) as they apply in relation to the report mentioned in regulation 71(2)(c) of those Regulations.

(5)

For the purpose of deciding the questions in paragraph (2)—

(a)

the selected medical practitioner may only have regard to information that was available or could have been produced at the time of the original decision;

(b)

the following provisions of the 2015 Regulations apply as they apply for the purpose of deciding a question under Part 6 of those Regulations—

(i)

regulation 65(2) to (4) (receipt of appropriate medical treatment);

(ii)

regulation 66(3)(c) and (d) (criteria for deciding whether a member is permanently medically unfit for engaging in any regular employment).

(6)

Where the selected medical practitioner decides both of the questions referred under paragraph (2) in the affirmative, M is to be treated for the purposes of PSPJOA 2022 and of these Regulations as meeting the requirements for an upper tier award in the reformed scheme (as defined in regulation 50(3) of these Regulations).

(7)

In this regulation—

medical unfitness” has the meaning given in regulation 64 of the 2015 Regulations;

original decision” means the decision under Part H of the 1987 Regulations by virtue of which M was deemed permanently disabled;

progressive medical condition” means a medical condition which—

(a)

of its nature could have been expected, as at the time of M’s retirement, to affect M with increasing severity, and

(b)

is a progressive medical condition within the meaning given by regulation 112(6) of the 2015 Regulations.

relevant period” means the period—

(a)

beginning with the time of the original decision, and

(b)

ending on the earlier of—

  1. (i)

    except where the original decision attributed to M’s permanent disablement a progressive medical condition, five years after the time of the original decision;

  2. (ii)

    the beginning of the day on which M reaches 60 years of age;

  3. (iii)

    the time when an immediate choice decision or a deferred choice decision is made, or deemed to be made, in relation to M’s remediable police service.

Determining the value of M’s remediable ill-health benefits
52.

The scheme manager must, as soon as reasonably practicable after 1st October 2023 and having consulted the scheme actuary, determine the value of M’s remediable ill-health benefits as if they had been secured in M’s alternative scheme.