The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008

Made: 17th June 2008

Coming into operation: 1st July 2008

The Department of Health, Social Services and Public Safety makes the following Regulations in exercise of the powers conferred by Articles 12 and 14 (1) of, and Schedule 3 to, the Superannuation (Northern Ireland) Order 1972 , with the consent of the Department of Finance and Personnel.

In accordance with Article 12 (4) of that Order, the Department has consulted with representatives of persons likely to be affected by these Regulations, as appeared to it to be appropriate.

PART 1 — INTRODUCTORY AND GENERAL

CHAPTER 1 — INTRODUCTION

Citation, commencement and effect

1

These Regulations may be cited as the Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 and shall come into operation on 1st July 2008 and shall have effect from 1st April 2008.

Application of remaining Parts

2

• (1) Part 2 provides for benefits to be payable in relation to service as an officer (as defined in that Part).

• (2) Part 3 provides for benefits to be payable in relation to service as—

• (a) a practitioner, or

• (b) an OOH provider,

(both as defined in that Part).

• (3) Part 4 modifies Parts 2 and 3 where a member has pensionable service under both Parts 2 and 3.

CHAPTER 2 — SCHEME REPORTS AND ACCOUNTS

Actuarial reports and accounts

3

• (1) The following paragraphs apply to the Health and Social Care Pension Scheme as set out in these Regulations and the 1995 Regulations.

• (2) The Department shall keep accounts of all income and expenditure of the Scheme in a form approved by the Department of Finance and Personnel.

• (3) The accounts shall be open to examination by the Comptroller and Auditor General.

• (3A) The Scheme actuary must prepare an actuarial report of the scheme as at the 31st March 2012.

• (3B) The Scheme actuary must send a copy of the actuarial report of the scheme to the Department and the Department of Finance and Personnel.

• (3C) Where the Department indicates to the Scheme actuary that the actuarial report referred to in paragraph (3A) is also used for the purposes of establishing a scheme under section 1 of the Public Service Pensions Act (Northern Ireland) 2014 (“the proposed new scheme”), the Scheme actuary must prepare the report taking account of any Department of Finance and Personnel directions given from time to time pursuant to sections 11(2) and 12(3) of that Act (including any specific requirements in those directions relating to a preliminary valuation undertaken for the purposes of setting the employer cost cap for the proposed new scheme).

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Cost Sharing

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Provision of information relevant for tax purposes

5

• (1) A person who is entitled to a benefit under this Section of the Scheme must give the Department such information as will enable it to determine—

• (a) whether a lifetime allowance charge arises on the person becoming entitled to the benefit, and

• (b) if any such charge arises, the amount of the tax payable.

• (2) Paragraph (1) applies whether or not the person intends to rely on having given notice under any of the provisions specified in section 256(1) of the Finance Act 2004 (enhanced lifetime allowance regulations).

• (3) If a person applying for a benefit under this Section of the Scheme intends to rely on entitlement by virtue of any such notice, in addition to the information mentioned in paragraph (1) the person must give the Department the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 in respect of that entitlement.

• (3A) If a person applying for a benefit under this Section of the Scheme intends to rely on entitlement to transitional protection against a lifetime allowance charge in accordance with paragraph 14 of Schedule 18 to the 2011 Act or paragraph 1 of Schedule 22 to the Finance Act 2013 , that person must give the Department the reference number issued by the Commissioners under the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 or the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013 in respect of that entitlement.

• (4) The information that a person is required to give under this regulation must be given—

• (a) at the time the person makes a claim for a benefit, or

• (b) within such period ending after that time as the Department specifies in writing.

• (5) If a person fails to comply with paragraph (4) (b), the Department may calculate and pay tax due in respect of the lifetime allowance charge on the basis that the whole benefit is chargeable.

• (6) Paragraph (7) applies to members who are practitioners or non-GP providers.

• (7) The members referred to in paragraph (6) shall provide the information required by regulation 15A of the Registered Pension Schemes (Provision of Information) Regulations 2006 in respect of their benefits under the Scheme in a manner prescribed from time to time by the Department.

PART 2 — BENEFITS FOR OFFICERS

CHAPTER 1 — INTRODUCTION

General interpretation

Interpretation: general

6

• (1) In Part I and in this Part—

• “2008 Section Optant” has the meaning given in regulation 136A;

• “the 2010 Regulations” means the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 2010;

• “the 2011 Act” means the Finance Act 2011;

• “the 2014 Act” means the Public Service Pensions Act (Northern Ireland) 2014;

• “the 2015 Scheme” means the scheme as set out in the Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015;

• “the 1972 Order” means the Health and Personal Social Services (Northern Ireland) Order 1972 ;

• “the 1993 Act” means the Pension Schemes (Northern Ireland) Act 1993 ;

• “the 1995 Order” means the Pensions (Northern Ireland) Order 1995 ;

• “the 1995 Regulations” means the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995 ;

• “the 1995 Section” means the section of the Health and Social Care Pension Scheme as set out in the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995;

• “the 1997 Order” means the Health Services (Primary Care) (Northern Ireland) Order 1997 ;

• “the 1999 Order” means the Welfare Reform and Pensions (Northern Ireland) Order 1999 ;

• “the 2003 Order” means the General and Specialist Medical Practice (Education, Training and Qualifications) Order 2003 ;

• “the 2004 Order” means the General Medical Services Transitional and Consequential Provisions (No.2) (Northern Ireland) Order 2004 ;

• “the 2008 Act” means the Pensions (No.2 ) Act (Northern Ireland) 2008;

• “the Agency” means the Northern Ireland Central Services Agency for the Health and Social Services established under Article 26 of the 1972 Order;

• “active member” has the meaning given in Article 121 (1) of the 1995 Order and, except where the context otherwise requires, refers to membership of this Section of the Scheme (but see regulation 49(9));

• “additional pension”, in relation to a member, except where the context otherwise requires, means so much of any pension payable to a member as is payable by virtue of contributions made under regulations 34, 36 and 37;

• “additional services” has the meaning given in regulation 137;

• “APMS contract” means arrangements under Article 56 (2)(b) of the 1972 Order (primary medical services) between a Health and Social Services Board and an APMS contractor;

• “APMS contractor” means a person—with whom a Health and Social Services Board has made arrangements under Article 56 (2)(b) of the 1972 Order, andwho has entered into, or would be eligible to enter into, a GMS contract for the provision of primary medical services;

• “assistant medical practitioner” has the meaning given in regulation 137;

• “automatic enrolment date” means the date referred to in section 3(7) of the 2008 Act;

• “automatic re-enrolment date” means the date determined in accordance with regulation 12 of the 2010 Regulations (as modified by regulation 14 of those regulations);

• “bank holiday” means any day that is specified or proclaimed as a bank holiday, pursuant to section 1 of the Banking and Financial Dealings Act 1971 ;

• “base rate” means the Bank of England base rate—announced from time to time by the Monetary Policy Committee of the Bank of England as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short term liquidity in the money markets, orwhere an order under section 19 of the Bank of England Act 1998 is in force, any equivalent rate determined by Treasury under that section;

• “buy-out policy” means a policy of insurance or annuity contract that is appropriate for the purposes of section 15 of the 1993 Act (extinguishment of liability of scheme for pensions secured by insurance policies or annuity contracts) and “buy out” must be read accordingly;

• “capped transferred-in service” must be read in accordance with regulation 104;

• “cash equivalent” is to be construed in accordance with Chapter IV of Part IV of the 1993 Act;

• “CCT” means a Certificate of Completion of Training awarded under article 8 of the 2003 Order, including any such certificate awarded in pursuance of the competent authority functions of the Postgraduate Medical Education and Training Board specified in article 20(3)(a) of that Order;

• “certification services” has the meaning given in regulation 137;

• “chapter” unless otherwise specified, means a chapter in this Part;

• “collaborative services” has the meaning given in regulation 137;

• “commissioned services” has the meaning given in regulation 137;

• “consumer prices index” means the all items consumer prices index published by the Statistics Board of the UK Statistics Authority for the month of February immediately preceding a relevant year;

• “contracting-out requirements” means the requirements mentioned in section 5(2) of the 1993 Act;

• “contribution option period” has the meaning given in regulation 34(8);

• “corresponding 1995 scheme” means a corresponding health service scheme the provisions of which the Department has determined correspond to the provisions of the 1995 Regulations;

• “corresponding 2008 scheme” means a corresponding health service scheme the provisions of which the Department has determined correspond to the provisions of these Regulations;

• “corresponding health service scheme” means—a superannuation scheme provided under regulations made under section 10 of the Superannuation Act 1972 and having effect in England, Wales and Scotland,a scheme made under section 2 of the Superannuation Act 1984 (an Act of Tynwald), in the case of a member who entered HSC employment on or before 1st April 2012, andany other occupational pension scheme approved for the purposes of this regulation by the Department;

• “deferred member” has the meaning given in section 121(1) of the 1995 Order, except where the context requires otherwise, refers to membership of this Section of the Scheme (but see paragraph (2) and regulation 49(9));

• “dental list” means a list kept pursuant to the Health and Personal Social Services General Dental Services Regulations (Northern Ireland) 1993;

• “dental pilot scheme employee” means an individual who, in connection with the provision of personal dental services in accordance with a pilot scheme, is employed by a person providing those services;

• “dentist performer” means a dentist who has undertaken to provide general dental services (GDS) and whose name is included in a list of dentists prepared by the Agency under regulation 4 of the Health and Personal Social Services General Dental Services Regulations (Northern Ireland) 1993 ;

• “Department” means the Department of Health, Social Services and Public Safety;

• “dependent child” is to be construed in accordance with regulation 75;

• “dispensing services” has the meaning given in regulation 137;

• “electronic communication” has the same meaning as in section 15(1) of the Electronic Communications Act 2000;

• “employing authority” means—.........any other body which is constituted under an Order relating to health services (in whole or in part) and which the Department agrees to treat as an employing authority for the purposes of the Scheme,an OOH provider,an APMS contractor,a GMS practice, a GP Federation which the Department agrees to treat as an employing authority for the purposes of this section of the scheme; a PMS practice, andin relation to a person who is subject to a direction made under Article 12 (5) of the Superannuation (Northern Ireland) Order 1972, and subject to such modifications to this Part as the Department may in any particular case direct, any employer of such a person whom the Department agrees to treat as an employing authority for the purposes of this Part; Health and Social Care Trust (HSC Trust) established under Article 10 of the Health and Personal Social Services (Northern Ireland) Order 1991; “Regional Health and Social Care Board (RHSCB)” established under section 7(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009;“Regional Business Services Organisation (RBSO)” established under section 14(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009;“Patient and Client Council (PCC)” established under section 16(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009;“Regional Agency for Public Health and Social Wellbeing (RAPHSW)” established under section 12(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009

• "employment" includes an office or appointment (other than an honorary office or appointment), and related expressions are to be read accordingly;

• "enhanced services" has the meaning given in regulation 137;

• "essential services" has the meaning given in regulation 137;

• "GDS arrangements" means arrangements for the provision of general dental services under Article 61 of the 1972 Order;

• "GDS provider" is a person who is a party to GDS arrangements;

• "GMS contract" means a contract under Articles 57 and 57A of the 1972 Order;

• "GMS practice" means—a registered medical practitioner who is a principal medical practitioner , two or more such individuals practising in partnership, ora company limited by shares,with whom a Health and Social Services Board has entered into a GMS contract;

• “GOS arrangements” has the meaning given in regulation 13 of the General Ophthalmic Services Regulations (Northern Ireland) 2007;

• “GP Federation” means a community interest company limited by guarantee, all the members of which are fully registered persons within the meaning of section 55 of the Medical Act 1983 and whose names are included in the medical performers list;

• "GP performer" means a registered medical practitioner, other than a GP Register or a locum practitioner, whose name is included in a medical performers list and who performs essential services, additional services, enhanced services, dispensing services, collaborative services, commissioned services, OOH services or certification services (or a combination of those services)—under a GMS contract or an APMS contract,on behalf of an OOH provider, orunder a contract of service or for services with a Health and Social Services Board which relates to arrangements under which it provides primary medical services under Article 56 of the 1972 Order;

• “GP provider” has the meaning given in regulation 137;

• "GP Registrar" means a medical practitioner who is being trained in general practice by a general medical practitioner who is approved under article 4(5)(d) of the 2003 Order for the purpose of providing training under article 5(1)(c)(i) of that Order, whether as part of training leading to the award of a CCT or otherwise;

• "GP trainer" means a registered medical practitioner who is approved by the Postgraduate Medical Education and Training Board under article 4(5)(d) of the 2003 Order for the purposes of providing training to a GP Registrar under article 5(1)(c)(i) of that Order;

• “HSC dental employee” means an individual who, in connection with the provision of health care in the health service is employed by—a HSC Trust;the Regional Board;a registered dentist; ora registered dentist who is providing personal dental services in accordance with a pilot scheme;

• "HSC employment" means employment with an employing authority;

• “HSC Trust” means a trust established under Article 10 of the Health and Personal Social Services (Northern Ireland) Order 1991;

• ...

• "the guarantee date" has the meaning given in regulation 94(2);

• "guaranteed cash equivalent transfer value payment" has the meaning given in regulation 95(3);

• "guaranteed minimum pension" means guaranteed minimum pension, or accrued rights to guaranteed minimum pension, under section 10 of the 1993 Act;