The National Health Service Superannuation Scheme etc. (Miscellaneous Amendments) (Scotland) Regulations 2011

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the National Health Service Superannuation Scheme (Scotland) Regulations 2011, the National Health Service Pension Scheme (Scotland) Regulations 2008, the National Health Service (Scotland) (Injury Benefits) Regulations 1998, the National Health Service Superannuation Scheme (Scotland) (Additional Voluntary Contributions) Regulations 1998 and the National Health Service (Compensation for Premature Retirement) (Scotland) Regulations 2003.

Part 1 makes provision in relation to citation, commencement and effect. The provisions take effect from various dates on or before the date of commencement. Section 12(1) of the Superannuation Act 1972 provides authority for the provisions referred to in regulation 1(3) to (9) to take effect from a date earlier than the making of the Regulations.

Part 2 makes the following amendments to the National Health Service Superannuation Scheme (Scotland) Regulations 2011 which have effect from 1st April 2011, except regulations 14(a)(i) and (iii) which have effect from 2nd July 2010, regulations 6(b), 7, 12 and 13 which have effect from 6th April 2011, regulations 5(c), (d) and (e) which has effect from 1st October 2011, and regulations 5(a) and 10(c) which have effect from 1st December 2011—

• regulation 3 amends regulation B2(1)(o)(iv) to make it clear that it refers to contributions under regulation E15;

• regulation 4 corrects a reference in regulation C2(5);

• regulation 5(a) amends regulation D2(3) to require the Scottish Ministers to consider the advice of the scheme actuary when determining the employer rate of contributions;

• regulation 5(b) amends regulation D2(5)(a) to make it clear that the reference to the costs of providing a pension under regulation E6 and E7 both include any amount that is exchanged for a lump sum under regulation E17;

• regulation 5(c) to (e) amends regulation D2(7) to remove, in respect of a pension payable under regulation E7, the option of making additional payments under paragraph (5)(a), (b), (d) and (e) before the end of each quarter;

• regulation 6(a) amends regulation E13(2) to make it clear that additional pension purchased by members does not attract a fixed lump sum;

• regulation 6(b) amends regulation E13(4) so that a member who attains the age of 75 on or after 6th April 2011 does not cease to be entitled to a lump sum under regulation E13(1);

• regulation 7 amends regulation F2(7) so that if a member who has attained the age of 75 dies on or after 6th April 2011, the lump sum referred to in regulation F2(1) does not cease to be payable;

• regulation 8 corrects a reference in regulation G13(2);

• regulation 9 amends regulation G14(3)(c) to make it clear that a declaration under sub-paragraph (2)(a) ceases to have effect if the member or the nominated partner marries or enters into a civil partnership with a third person (i.e. someone other than the nominated partner or member);

• regulation 10(a) and (b) updates references;

• regulation 10(c) amends regulation L1(3)(b) to provide that there will be no increase to any of a member’s pensionable service under that regulation if service before and after a break is treated separately;

• regulation 11(a) corrects a minor error in regulation S2(2)(b)(i);

• regulation 11(b) amends regulation S2(2)(c)(ii) so that a relevant pension for the purposes of regulation S2(1)(b) includes a pension payable, where the member is a special class of officer and regulation R3(10) applies, in accordance with regulation E12(2)(b);

• regulation 12 amends regulation T3 so that where paragraph (8)(b) or new paragraphs (8A) or (8B) apply, the scheme administrator must deduct tax at the rate of 55% (rather than 35%) or such other rate as applies, from the lump sum in accordance with section 205A or 206 of the Finance Act 2004, whichever section applies;

• regulation 13 amends regulation V13(6) so that if a member who has attained the age of 75 dies on or after 6th April 2011, the lump sum referred to in regulation V16(1) does not cease to be payable;

• regulation 14(a) updates definitions in paragraph 1 of Schedule 1 to take account of the changes made in other legislation including the National Health Service (General Dental Services) (Scotland) Regulations 2010;

• regulation 14(b) amends and clarifies provision in paragraph 14 of Schedule 1 to require the contributions to be paid at the relevant rate on the basis of whichever of sub-paragraph (10)(a) to (c) the host Health Board (or someone appointed on its behalf) considers the most appropriate.

Part 3 makes the following amendments to the National Health Service Pension Scheme (Scotland) Regulations 2008 which have effect from 1st April 2011, except regulations 22, 25, 36, 59(f), 65 and 70 which have effect from 1st April 2008, regulations 22 and 64 which have effect from 1st October 2008, regulations 19(c) and 61(d) which have effect from 1st April 2010, regulations 17(d) and (e) and 59(d) and (e) which have effect from 2nd July 2010, and regulations 24, 29, 32, 37, 67, 74, 77 and 81 which have effect from 6th April 2011—

• regulation 17(d) and (e) and regulation 59(d) and (e) omit unused definitions of “dental list” and update the meaning of “dentist” in regulation 2.A.1(1) and 3.A.1(1) to mirror the definition in the National Health Service (General Dental Services) (Scotland) Regulations 2010;

• regulations 19(c) and 61(d) amend, respectively, the meaning of a member’s qualifying service in regulations 2.A.5(1) and 3.A.5(1) to include, in the case of a Waiting Period Joiner or a person who is eligible to join the 1998 Section by virtue of regulation 2.B.1(5)(e), (g) or (h), the period of qualifying service that the member is entitled to count under the 1995 Section;

• regulations 22 and 64 amend, respectively, regulations 2.C.1(8) and 3.C.1(3) to add, respectively, consequential references to regulation 2.A.4(3A) and 3.A.4(3A);

• regulations 24 and 67 amend, respectively, regulations 2.D.15(4) and (5) and regulations 3.D.11(4) and (5) to remove restrictions preventing a relevant member for the purposes of those paragraphs being paid after reaching the age of 75;

• regulations 25 and 70 amend, respectively, regulations 2.E.9(1)(c)(i) and 3.E.9(1)(c)(i) so that the meaning of a dependent child, in relation to a deceased member or recent leaver, includes a relevant child who was born before the deceased ceased to be an active member (and not just whilst an active member);

• regulations 29 and 74 amend regulations 2.E.16(1) and 3.E.16(1) so that a lump sum is also payable if (on or after 6th April 2011) a pensioner member, on or after reaching age 75, dies except in the circumstances described in regulations 2.E.20A and 3.E.20A;

• regulations 32 and 77 amend regulations 2.E.20A(1) and 3.E.20A(1) so that these provisions apply only if the circumstances described took place before 6th April 2011;

• regulation 36 corrects a reference;

• regulations 37 and 81 amend, respectively, regulations 2.J.8 and 3.J.8 so that where paragraph (4), or new paragraphs (6) or (8), apply the scheme administrator may deduct the tax payable under section 205A or 206 of the Finance Act 2004, whichever section applies, before the lump sum is paid;

• regulation 62(a) replaces a previous amendment to regulation 3.B.1(5)(d)(ii) and clarifies, in doing so, where this amendment is to be made;

• regulation 65 amends and clarifies regulation 3.C.2(6) to require the contributions to be paid at the relevant rate on the basis of whichever of sub-paragraphs (a) to (c) the host Health Board (or someone appointed on its behalf) considers the most appropriate;

• regulation 68 amends regulation 3.D.18(7) to make it clear that the first reference to “the scheme” is a reference to the Section of the scheme, the rules of which are set out in the National Health Service Pension Scheme (Scotland) Regulations 2008;

• the other provisions in this Part replace references to provisions of the National Health Service Superannuation Scheme (Scotland) Regulations 1995 with references to the provisions of the National Health Service Superannuation Scheme (Scotland) Regulations 2011 which superseded them and make adjustments for connected purposes.

Part 4 makes the following amendments to the National Health Service (Scotland) (Injury Benefits) Regulations 1998 which have effect from 1st April 2011, except regulation 104(b) which has effect from 2nd July 2010—

• regulation 104(b) amends the definition of “dental list” in regulation 2(1) to mirror the corresponding definition in the National Health Service (General Dental Services) (Scotland) Regulations 2010;

• the other provisions in this Part replace references to provisions of the National Health Service Superannuation Scheme (Scotland) Regulations 1995 with references to the provisions of the National Health Service Superannuation Scheme (Scotland) Regulations 2011 which superseded them.

Part 5 makes the following amendments to the National Health Service Superannuation Scheme (Scotland) (Additional Voluntary Contributions) Regulations 1998 which have effect from 1st April 2011, except regulation 114(c)(i) which has effect from 6th April 2011—

• regulation 114(c)(i) amends regulation 10(8) to increase, from 60 to 75, the upper age limit for a person to be eligible to request a transfer, under and in accordance with paragraph (1) of that regulation, of the value of investments made in relation to that person under regulation 7(1), 8(2) or 9(4) of those Regulations;

• the other provisions in this Part replace references to provisions of the National Health Service Superannuation Scheme (Scotland) Regulations 1995 with references to the provisions of the National Health Service Superannuation Scheme (Scotland) Regulations 2011 which superseded them.

Part 6 amends the National Health Service (Compensation for Premature Retirement) (Scotland) Regulations 2003 with effect from 1st April 2011 to replace references to provisions of the National Health Service Superannuation Scheme (Scotland) Regulations 1995 with references to the provisions of the National Health Service Superannuation Scheme (Scotland) Regulations 2011 which superseded them.

Part 7 comes into force on 1st December 2011 and provides that certain persons detrimentally affected by these Regulations may elect for the provisions not to apply to them.