The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2022

Made: at 10.13 a.m. on 25th March 2022

Laid before the Scottish Parliament: at 3.00 p.m. on 25th March 2022

Coming into force in accordance with regulation 1(2) and (3)

In accordance with section 10(1) of the Superannuation Act 1972 and section 3(5) of the Public Service Pensions Act 2013, these Regulations are made with the consent of the Treasury[^f00004].

PART 1 — Introductory

Citation and commencement

1

• (1) These Regulations may be cited as the National Health Service Superannuation and Pension Schemes (Miscellaneous Amendments) (Scotland) Regulations 2022.

• (2) Save as provided for by paragraph (3), these Regulations come into force on 1 April 2022.

• (3) Regulations 2 to 5 come into force immediately after the expiry of section 46 of the Coronavirus Act 2020[^f00005].

PART 2 — Modifications of restrictions on return to work

Duration of modifications in this Part

2

The modifications in this Part apply until the end of 31 October 2022.

Modifications of the National Health Service Superannuation Scheme (Scotland) Regulations 2011

3

The National Health Service Superannuation Scheme (Scotland) Regulations 2011[^f00006] have effect as if—

• (a) regulation S1 (suspension of pension on return to NHS employment) were omitted, and

• (b) in the opening words of regulation S2(4) (reduction of pension on return to NHS employment) the words “or (c)” were omitted.

Modifications of the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013

4

The National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013[^f00007] have effect as if the following regulations were omitted—

• (a) regulation 2.D.6(2)(a) (abatement of pension following increase in pensionable pay), and

• (b) regulation 3.D.6(2)(a) (abatement of pension following increase in engagement in employment).

Modifications of the National Health Service Pension Scheme (Scotland) Regulations 2015

5

The National Health Service Pension Scheme (Scotland) Regulations 2015[^f00008] have effect as if regulation 85(3) (abatement of pension following continuation of employment) were omitted.

PART 3 — Amendment of the National Health Service Pension Scheme (Scotland) Regulations 2015

6

The National Health Service Pension Scheme (Scotland) Regulations 2015 are amended in accordance with regulations 7 and 8.

Amendment of regulation 30

7

In regulation 30 (members’ contributions: employees)—

• (a) after sub-paragraph (g)[^f00009], insert—

(h) from 1 April 2022 is the percentage specified in column 2 of Table 8 below in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall,

, and

• (b) after table 7[^f00010], insert—

Amendment of regulation 31

8

In regulation 31 (members’ contributions: practitioners and non-GP providers)—

• (a) in paragraph (3), after sub-paragraph (g)[^f00011], insert—

(h) from 1 April 2022 is the percentage specified in column 2 of Table 8 in paragraph (9) in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall.

, and

• (b) in paragraph (9), after table 7[^f00012] insert—

Signed

TOM ARTHUR — Authorised to sign by the Scottish Ministers — At 10.13 a.m. on 25th March 2022

We consent

GARETH JOHNSON — MICHAEL TOMLINSON — Two of the Lords Commissioners of — Her Majesty’s Treasury — 21st March 2022

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations make temporary modifications to the National Health Service Superannuation Scheme (Scotland) Regulations 2011, the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013 and the National Health Service Pension Scheme (Scotland) Regulations 2015 (“the 2015 Regulations”). The modifications have similar effect to section 46 of the Coronavirus Act 2020 (“the 2020 Act”) following the expiry of that section, until 31 October 2022. Section 46 of the 2020 Act suspends certain rules that apply in the NHS Pension Scheme in Scotland so that healthcare professionals who have recently retired can return to work and those who have already returned can increase their hours without there being a negative impact on their pension entitlements, in order that those rules do not act as a disincentive for healthcare professionals who wish to re-enter the workforce in order to assist the healthcare response to COVID-19.

Further, these Regulations amend the provisions of the 2015 Regulations relating to employee contributions and insert new tables reflecting revised employee contribution rates from 1 April 2022. In particular, regulation 7 inserts updated employee contribution bands from 1 April 2022. Regulation 8 inserts updated contribution bands for practitioners and non-GP providers from 1April 2022.

The Regulations come into force on 1 April 2022, with the exception of regulations 2 to 5 which come into force immediately after the expiry of section 46 of the Coronavirus Act 2020.

Footnotes

[^f00001]: 1972 c. 11. Section 10 was amended by Part II of schedule 7 of the National Health Service (Scotland) Act 1972 (c. 58), schedule 5 of the National Health Service Reorganisation Act 1973 (c. 32), sections 4(2) and 8(5) and (6) of the Pensions (Miscellaneous Provisions) Act 1990 (c. 7) (“the 1990 Act”), paragraph 7 of schedule 8 of the Pensions Schemes Act 1993 (c. 48), paragraph 10 of schedule 8 of the Public Service Pensions Act 2013 (c. 25) and S.I. 2001/3649. Section 12 was amended by section 10 of the 1990 Act. The functions of the Secretary of State, in or as regards Scotland, were transferred to the Scottish Ministers by virtue of article 2 and schedule 1 of S.I. 1999/1750.

[^f00002]: 2013 c. 25.

[^f00003]: The pension scheme established by S.S.I. 2015/94 is to be known in terms of regulation 2(2) of that instrument as the NHS Pension Scheme (Scotland) 2015.

[^f00004]: The function of the Minister under section 10(1) of the Superannuation Act 1972 was transferred to the Treasury by S.I. 1981/1670.

[^f00005]: 2020 c. 7.

[^f00006]: S.S.I. 2011/117. Relevant amending instruments are S.S.I. 2012/163, S.S.I. 2013/109, S.S.I. 2014/43, S.S.I. 2014/154, S.S.I. 2015/96, S.S.I. 2016/98, S.S.I. 2017/27, S.S.I. 2017/434, S.S.I. 2019/46, S.S.I. 2020/30 and S.S.I. 2021/102.

[^f00007]: S.S.I. 2013/174. Relevant amending instruments are S.S.I. 2015/95, S.S.I. 2015/96, S.S.I. 2016/98, S.S.I. 2017/27, S.S.I. 2017/434, S.S.I. 2019/46, S.S.I. 2020/30 and S.S.I. 2021/102.

[^f00008]: S.S.I. 2015/94. Relevant amending instruments are S.S.I. 2016/97, S.S.I. 2017/28, S.S.I. 2017/434, S.S.I. 2019/46, S.S.I. 2020/30 and S.S.I. 2021/102.

[^f00009]: Sub-paragraph (g) was inserted by S.S.I. 2021/102.

[^f00010]: Table 7 was inserted by S.S.I. 2021/102.

[^f00011]: Sub-paragraph (g) was inserted by S.S.I. 2021/102.

[^f00012]: Table 7 was inserted by S.S.I. 2021/102.