Legislation – The National Health Service Pension Schemes (Remediable Service) (Scotland) Regulations 2023

PART 1
General provisions

1 Citation, commencement and extent

2 Interpretation

PART 2
Remediable service

3 Pension contributions of medical practitioners and non-GP providers: immediate choice pensioner and deceased members

4 Pension contributions of medical practitioners and non-GP providers: active and deferred members (immediate correction)

5 Pension contributions of medical practitioners and non-GP providers: deferred choice active and deferred members

6 Remediable service statements

PART 3
Elections

7 Eligibility to make an election: designated persons

8 Election for retrospective provision to apply to opted-out service

9 Immediate choice election for 2015 scheme benefits: pensioner and deceased members

10 Pension benefits and lump sum benefits: immediate choice election: pensioner and deceased members

11 Continuation of pensions: immediate or deferred choice election: dependent and eligible children of a remedy member

12 Deferred choice election for 2015 scheme benefits: active, deferred and deceased members

13 Pension benefits and lump sum benefits: deferred choice election: pensioner and deceased members

PART 4
Voluntary contributions

14 Interpretation of Part 4

15 Elections to pay contributions for additional pension: where they must be treated as if paid under a corresponding option exercised under the 2011 Regulations or the 2013 Regulations

16 Treatment of contributions paid after 31 March 2022 under a corresponding option exercised in accordance with regulation 15(2)(b)

17 Treatment of a corresponding option exercised in accordance with regulation 15 on the making of a deferred choice election for 2015 scheme benefits under regulation 12

18 Treatment of buy-out contributions made under 2015 regulation 47: active and deferred members of the 2015 scheme

19 Treatment of additional contributions: active and deferred members (in respect of remediable service) of the legacy scheme

20 Treatment of additional contributions: pensioners and deceased members of the legacy scheme

21 Voluntary contributions: members of the 2015 scheme

22 Treatment of buy-out contributions made under 2015 regulation 47: pensioner and deceased members of the 2015 scheme

23 Remedial arrangements to pay voluntary contributions to secure legacy scheme additional pension

24 Revocation of cancellation of arrangement or option to secure legacy scheme additional service or additional pension

PART 5
Divorce or the dissolution of a civil partnership

25 Interpretation of Part 5

26 Pension debits: valuation of pension benefits before 1 October 2023: active and deferred members (immediate alternative debit of appropriate amount)

27 Pension debits: valuation of pension benefits before 1 October 2023: immediate choice election for 2015 scheme benefits: pensioner and deceased members

28 Pension debits: no immediate choice election for 2015 scheme benefits: pensioner and deceased members

29 Pension debits: deferred choice election for 2015 scheme benefits: active and deferred members

30 Valuation of pension benefits on or after 1 October 2023

31 Pension debits: valuation of pension benefits on or after 1 October 2023: immediate choice election for 2015 scheme benefits: pensioner members

32 Pension debits: valuation of pension benefits on or after 1st October 2023: no immediate choice election for 2015 scheme benefits: pensioner members

33 Pension credits: valuation of pension benefits before 1st October 2023: pension credit adjustment: remediable service shareable rights in the legacy scheme only or the 2015 scheme only

34 Pension credits: valuation of pension benefits before 1 October 2023: pension credit adjustment: remediable service shareable rights in the legacy scheme and the 2015 scheme

35 Pension credits: pensioner and deceased relevant pension credit members

36 Pension credits: valuation of pension benefits on or after 1 October 2023: creation of a pension credit

PART 6
Transfers

37 Interpretation of Part 6

38 Treatment of transfer and transfer value payments made to the 1995 Section or the 2008 Section that are not made under public sector transfer arrangements

39 Transfer value payments made to the 2015 scheme that are not made under public sector transfer arrangements: treatment as transfer payments under the 1995 Section or transfer value payments under the 2008 Section active and deferred members

40 Transfer value payments treated in accordance with regulation 39: variation of the member’s rights on the making of a deferred choice election

41 Transfer value payments made to the 2015 scheme that are not made under public sector transfer arrangements: treated as if accepted under the legacy scheme: pensioner and deceased members

42 Treatment of transfer and transfer value payments and statements accepted from other and corresponding health service schemes

43 Transferred out remediable service statements

44 Remediable transfer value payments made before 1 October 2023

45 Remediable transfer value payments on or after 1 October 2023 that are not made under the public sector transfer arrangements

46 Transfers of remediable rights in the legacy scheme to the 2015 scheme before 1 October 2023

47 Transfers of remediable rights in the legacy scheme to the 2015 scheme on or after 1 October 2023

48 Remediable transfer values payments accepted from other public service schemes but not accepted under the public sector transfer arrangements

49 Remediable club transfer value payments made before 1 October 2023

50 Remediable club transfer value payments made on or after 1 October 2023

51 Remediable club transfer value payments accepted before 1 October 2023

52 Remediable club transfer value payments accepted on or after 1 October 2023

53 Application and interpretation of regulations 54 to 56

54 Transferred in remediable rights treated as being the legacy scheme

55 Varying the value of benefits secured by virtue of transferred in remediable rights

56 Benefits already paid in relation to transferred in remediable rights

PART 7
Taxation

57 Interpretation of Part 7

58 Scheme administrator to be liable where private sector scheme administrator’s liability is discharged

PART 8
Compensation

60 Applications for compensation or indirect compensation

61 Indirect compensation

PART 9
Interest and the payment, reduction or waiver of liabilities

62 Application and interpretation of Part 9

63 Interest and process

64 Interest not payable under the 2011 Regulations or the 2013 Regulations

65 Netting off of liabilities

66 Payments of amounts owed to the scheme

67 Payment of amounts owed to a person

68 Power to reduce or waive amounts owed by a person to the legacy scheme

PART 10
Revocation of election to convert pensionable service in the legacy scheme

69 Option to revoke election to convert pensionable service in the legacy scheme

PART 11
Retirement pensions

70 Premature retirement in the interests of efficiency

71 Premature retirement on grounds of redundancy

72 Partial retirement: pensioner remedy members

73 Partial retirement: deferred and active remedy members

74 Determining whether a member meets the ill-health criteria in each scheme

75 Ill-health pension: acceptance of retrospective applications

PART 12
Consequential amendments

76 Consequential amendment of the 2011 Regulations, the 2013 Regulations and the 2015 Transitional Regulations

SCHEDULES

SCHEDULE Amendment of the 2011 Regulations, the 2013 Regulations and the 2015 Transitional Regulations

Explanatory note

Which version?
Latest available (Revised)
Original (As enacted)

Changes to legislation:

There are currently no known outstanding effects for The National Health Service Pension Schemes (Remediable Service) (Scotland) Regulations 2023, Section 36.

Changes to Legislation

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PART 5Divorce or the dissolution of a civil partnership

Pension credits: valuation of pension benefits on or after 1 October 2023: creation of a pension credit
36.

(1)

This regulation applies to a relevant pension credit member41 (“CM”) where—

(a)

on or after these Regulations came into force, the scheme manager provided an aggregated legacy scheme valuation of pension benefits, determined under regulation 30(3)(a) and the higher of the two valuations determined under regulation 30(4); and

(b)

the corresponding pension debit member (“DM”) is subject to a legacy scheme debit of the appropriate amount in respect of remediable service shareable rights.

(2)

Where this regulation applies the scheme manager, having regard to the advice of the scheme actuary, must determine the legacy pension credit, determined under section 29(1) of the 1999 Act, by means of the aggregated legacy scheme valuation calculated under paragraph (1)(a), which is recalculated to the day before the transfer day.

(3)

Where paragraph (2) applies, the scheme manager must send a notice in writing to CM specifying the legacy scheme pension credit.

(4)

The scheme manager must send the notice mentioned in paragraph (3) to CM as soon as reasonably practicable after the day on which the scheme manager discharges their liability under section 33(1) of the 1999 Act (time for discharge of liability in respect of a pension credit).