Legislation – The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025

These Regulations further amend the National Health Service Superannuation Scheme (Scotland) Regulations 2011 (“the 2011 Regulations”), the National Health Service Pension Scheme (Scotland) (Additional Voluntary Contributions) Regulations 2018 (“the 2018 Regulations”), the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013 (“the 2013 Regulations”), the National Health Service Pension Scheme (Scotland) Regulations 2015 (“the 2015 Regulations”), and the National Health Service Pension Scheme (Transitional and Consequential Provisions) (Scotland) Regulations 2015 (“the Transitional Regulations”).

These Regulations come into force on 31 October 2025 and have effect from 1 April 2025, although regulations 1(3) to (10) provide for certain provisions to take effect from an earlier date and regulation 1(11) provides for certain provisions to come into force on 6 April 2025. Section 12(1) of the Superannuation Act 1972 and section 3(3)(b) of the Public Service Pensions Act 2013 provide that Scheme Regulations may make retrospective provision.

Regulations 3, 10, 23 and 34(2) amend the 2011, 2013 and 2015 Regulations to make provision regarding overtime worked by part time workers during the period 1 April 2015 to 31 March 2024.

Regulations 4, 6, 14, 20 and 30 amend the 2011, 2018, 2013 and 2015 Regulations to make amendments in consequence of the abolition of the pension tax life time allowance. The amendments are made with retrospective effect from 6 April 2024.

Regulations 8, 11, 15 and 17 correct cross-references to types of authorised leave in the 2013 Regulations so that they include parental bereavement leave. The amendments are made with retrospective effect from 6 April 2020.

Regulations 9 and 16 amend the 2013 Regulations with regard to when 1995 Section service counts as qualifying service in the 2008 Section of the NHS Pension Scheme. The amendments are made with retrospective effect from 1 April 2015.

Regulations 12 and 18 amend the 2008 Regulations with regard to eligibility to continue accrual in the 2008 Section of the NHS Pension Scheme with retrospective effect from 1 April 2015.

Regulations 13 and 19 correct cross-references in the 2013 Regulations relating to the forfeiture of lump sum payments, with retrospective effect to 1 April 2008. Regulation 33 corrects a similar cross-reference in the 2015 Regulations, with retrospective effect from 1 April 2015.

Regulations 22, 24(2) to (4) and (8)(a), 29 and 34(3) amend the 2015 Regulations to insert references to neonatal care leave alongside references to other types of authorised leave under the scheme.

Regulations 24(5), (6), (7), (8)(b), (9) and (10) and 31 make amendments to the 2015 Regulations in respect of how member contributions are calculated when a member has a period of reduced pay as a result of a specified absence. The amendments in regulations 24 have retrospective effect from 1 April 2015, and the amendments in regulation 31 have restrospective effect from 1 October 2022.

Regulations 25 and 26 insert new tables in the 2015 Regulations, specifying amended member contribution rates.

Regulation 27 amends the 2015 Regulations to align them with the 2011 and 2013 Regulations in respect of how the cost of additional pension is calculated when new factors apply.

Regulation 32(2) and (3) amends the 2015 Regulations to require the provision of a revised certificate of pensionable earnings by medical practitioners and non-GP providers in circumstances where provisional figures have been used.

Regulation 36 inserts a new provision in the Transitional Regulations which provides an entitlement to additional retirement benefits for certain members as a result of the correction.

Regulation 37 amends the Transitional Regulations, to allow certain 1995 Scheme pensioners to join the 2015 Scheme, with effect from 1 April 2023.

Regulations 38 to 41 make minor amendments to the National Health Service Pension Schemes (Remediable Service) (Scotland) Regulations 2023, to correct cross-references in regulations 5, 7 and 18 of those Regulations.

A full impact assessment has not been completed for these Regulations as no, or no significant, impact on the private, voluntary or public sectors is foreseen.