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

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Introduction

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

59 Scheme pays

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

Signature

Explanatory note

PART 4Voluntary contributions

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

(1)

This regulation applies to a remedy member (“M”) who is not a deceased member.

(2)

M may elect to enter into an arrangement (a “remedial arrangement”) to pay contributions for additional pension under the legacy scheme in accordance with this regulation and—

(a)

2011 regulation Q8 or 2011 regulation Q10, or

(b)

2013 regulation 2.C.8, 2013 regulation 2.C.10, 2013 regulation 3.C.6 or 2013 regulation 3.C.8.

(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 an actual or anticipated relevant breach of a non-discrimination rule26, M would, during that period have entered into the same or 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 making an application in accordance with paragraph (4).

(4)

An application is made in accordance with this paragraph where—

(a)

it is in writing in such form as the scheme manager determines;

(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 2011 regulation Q12, 2013 regulation 2.C.12 or 2013 regulation 3.C.10 in connection with exercising an option to make contributions for additional pension; and

(c)

it is received by the scheme manager before—

(i)

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)

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

(5)

The scheme manager may treat an application made in accordance with paragraph (4) as if it were a notice under paragraph (1) of 2011 regulation Q12, 2013 regulation 2.C.12 or 2013 regulation 3.C.10.

(6)

Where M enters into a remedial arrangement, M owes to the scheme manager an amount equal to—

(a)

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 the same or a similar arrangement but for a relevant breach of a non-discrimination rule, less

(b)

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

(7)

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

(a)

direction 12(8) (provision of explanation);

(b)

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

(8)

In this regulation—

“2011 regulation Q12” means regulation Q12 of the 2011 Regulations (exercise of options under regulations Q8, Q10 and Q11);

“2013 regulation 2.C.12” means regulation 2.C.12 of the 2013 Regulations (exercise of options under regulations 2.C.8, 2.C.10 and 2.C.11);

“2013 regulation 3.C.10” means regulation 3.C.19 of the 2013 Regulations (exercise of options under regulations 3.C.6, 3.C.8 and 3.C.9).

26

See section 25(8) of PSPJOA 2022 for the meaning of “non-discrimination rule” and section 25(9) for the circumstances in which breach of a non-discrimination rule is “relevant”.