The National Health Service Superannuation Scheme (Scotland) Regulations 1995

• (2) Regulation Q1 is modified so that, if the member elects to pay for additional service by a single payment, the benefits in respect of the additional service will be calculated by increasing the member’s pensionable earnings for the financial year in which the member elects to buy the additional service.

• (3) The amount of the increase referred to in sub-paragraph (2) will be calculated using the formula—

$$relevant earnings×additional service bought$ where— “relevant earnings” means the amount of remuneration by reference to which the amount of the single payment was calculated; and “additional service bought” means the period of additional service that the member chooses to buy, calculated in complete years with a relevant daily proportion for each additional day.$

• (4) Regulation Q1 is further modified so that, if the member chooses to pay for additional service by regular additional contributions, the benefits in respect of the additional service will be calculated by increasing the member’s pensionable earnings for the year in which the member stops paying those contributions.

• (5) The amount of the increase referred to in sub-paragraph (4) will be calculated using the formula—

$$relevant upreated earnings×additional service bought$ where— “relevant uprated earnings” means the yearly average of the part of the member’s uprated earnings that is attributable to the period during which the member paid regular additional contributions; and “additional service bought” means the period of additional service that the member chooses to buy, calculated in complete years with an additional proportion for each additional day.$

• (6) Paragraphs (4) and (5) of regulation Q3 are modified so that, for the purposes of Table 1 of Schedule 2, “remuneration” means, subject to sub-paragraph (7) below, the yearly average of a member’s uprated earnings in respect of practitioner service before the date on which the Secretary of State receives notice in writing on the form provided exercising the member’s right to buy additional service. For the purpose of this calculation, any officer service that is treated as practitioner service by virtue of paragraph 9 (officer service treated as practitioner service) will be ignored.

• (7) If, when the Secretary of State receives a notice exercising a right to buy additional service, the member has not been in practitioner service for a complete quarter, “remuneration” will be calculated by reference to the member’s uprated earnings at the end of the member’s first complete quarter in practitioner service.

• (8) Regulation Q5(5) is modified so that, if the member elects to pay for additional service or unreduced retirement lump sum by regular additional contributions, the contributions will be calculated as a percentage of pensionable earnings (instead of pensionable pay), in accordance with Table 3 of Schedule 2 (if the member is buying additional service) or Table 4 of Schedule 2 (if the member is buying an unreduced retirement lump sum).

• (9) The upper limit on a dental practitioner’s pensionable earnings under paragraph 8 (limit on pensionable earnings—dental practitioners) shall not apply to any increase in a member’s pensionable earnings under this paragraph.

PART IX — TRANSFERS FROM OTHER PENSION ARRANGEMENTS

Transfer from other pension arrangements

20

• (1) In the case of members who are practitioners, regulations N1 (member’s right to transfer accrued rights to benefits to the scheme) and N4 (transfers in respect of more than one member) are modified so that, if a transfer payment is accepted in respect of the member’s rights under another occupational pension scheme, a personal pension scheme, self-employed pension arrangement or a buy-out policy, the benefits in respect of the transfer payment will be calculated as described in this paragraph.

• (2) The benefits in respect of the transfer payment will be calculated by increasing the member’s pensionable earnings for the financial year in which the member joined the scheme (or the financial year in which the transfer payment is received, if the payment is received more than 12 months after the member joined the scheme).

• (3) The amount of the increase referred to in sub-paragraph (2) will be calculated by—

• (a) treating the member as entitled to a period of officer service equal to the period of employment that qualified the member for the rights in respect of which the transfer payment is being made or when a transfer payment is being made in respect of a self-employment pension arrangement, a period of service calculated in accordance with regulation N3;

• (b) calculating the final year’s pensionable pay that would have given rise to a cash equivalent in respect of that officer service, under regulation M3 (amount of member’s cash equivalent), equal to the amount of the transfer payment; and

• (c) increasing the member’s pensionable earnings by an amount equal to the pensionable pay that the member would have received during that period of officer service if the member’s pensionable pay had been equal to the final year’s pensionable pay mentioned in paragraph (b) above throughout that period.

• (4) For the purposes of sub-paragraph (3), the final year’s pensionable pay mentioned in paragraph (b) of that sub-paragraph will be calculated in a manner that is consistent with the actuarial methods and assumptions referred to in—

• (a) regulation N2 (transfer made under the Public Sector Transfer Arrangements) where the transfer payment is made under the Public Sector Transfer Arrangements; or

• (b) regulation N3 (transfers that are not made under the Public Sector Transfer Arrangements) in any other case.

• (5) The upper limit on a dental practitioner’s pensionable earnings under paragraph 8 (limit on pensionable earnings—dental practitioners) will not apply to any increase in a member’s pensionable earnings under this paragraph.

PART X — CONCURRENT EMPLOYMENT

Members doing more than one job

21

• (1) In the case of members who are practitioners, regulation R4 (members doing more than one job) is modified as described in this paragraph in relation to any practitioner who is in concurrent employment as an officer.

• (2) A practitioner who opts not to contribute to the scheme in respect of his employment as a practitioner may, nevertheless, participate in the scheme in respect of concurrent employment as an officer.

• (3) Regulation R4(2) is modified so that a practitioner may participate in the scheme in respect of concurrent whole-time or part-time employment as an officer, even if he also participates in the scheme in respect of employment as a practitioner.

• (4) For the purposes of paragraph 12 (early retirement pension—ill health), any amount by which a member’s service in respect of concurrent employments exceeds the period during which the member carried on those employments will be ignored for the purpose of calculating the member’s total service.

• (5) If a transfer payment is accepted in respect of a member who is contributing to the scheme in respect of employment as a practitioner and concurrent employment as an officer, the member may elect whether the benefits in respect of the transfer payment should be calculated as described in regulations N1 to N3 or as described in paragraph 20 (transfers from other pension arrangements).

PART XI — MEMBERS WHO RETURN TO NHS EMPLOYMENT AFTER PENSION BECOMES PAYABLE

Reduction of pension

22

• (1) In the case of members who are or have been practitioners, regulation S2 (reduction of pension) is modified as described in this paragraph.

• (2) Regulation S2(11) is modified so that—

• (a) “pay” means the amount of pensionable earnings received by the member, for any financial year, from NHS employment (or what would have been his pensionable earnings had he been in pensionable employment);

• (b) “previous pay” means the average of the annual amounts of the member’s uprated earnings in respect of service as a practitioner (or service which is treated as practitioner service).

• (3) In the case of a practitioner who becomes entitled to receive a pension in respect of both officer service and practitioner service, the member’s previous pay in respect of his practitioner service shall be increased by the amount of his previous pay in respect of his officer service.

• (4) Where regulation S2(9) applies and the continuing employment is employment as a practitioner, the member’s previous pay as an officer shall be increased by the average of the annual amounts of the member’s uprated earnings in respect of the last 3 financial years before becoming entitled to receive the pension referred to in regulation S2(1).

• (5) In the case of a practitioner who becomes entitled to receive a pension under the scheme and who holds a continuing employment otherwise than as a practitioner, previous pay will be increased by the annual rate of remuneration of the continuing employment.

• (6) Where a practitioner becomes entitled to receive a pension under the scheme and, preceding the date on which he became so entitled, the practitioner held concurrent pensionable employment as an officer, and the concurrent pensionable employment terminated before he became entitled to the pension, previous pay in relation to the practitioner service shall be increased as described in sub-paragraph (7).

• (7) For the purpose of paragraph (6), previous pay shall be increased by that proportion of the member’s pensionable pay or annual rate of pay (calculated as described in regulation S2(11)), whichever is the greater, that is appropriate to the member’s last year of pensionable employment immediately before becoming entitled to the pension.

SCHEDULE 2 — PURCHASE OF ADDITIONAL SERVICE AND UNREDUCED RETIREMENT LUMP SUM

Table 1 — Paying for additional service by a single payment

Table 2 — Paying for unreduced retirement lump sum by a single payment

Table 3 — Paying for additional service by regular additional contributions

Table 4 — Paying for unreduced retirement lump sum by regular additional contributions

SCHEDULE 3 — REVOCATIONS

Signed

Fraser of Carmyllie — Minister of State, Scottish Office — 15th February 1995

We consent

T J R Wood — A J B Mitchell — Two of the Lords Commissioners of Her Majesty’s Treasury — 16th February 1995

Explanatory note

(This note is not part of the Regulations)

These Regulations consolidate, with amendments, the provisions of the National Health Service (Superannuation) (Scotland) Regulations 1980 to 1992 which provide for the superannuation of persons engaged in the National Health Service in Scotland.

The main changes apart from minor drafting amendments, are as follows:—

• the introduction of a voluntary early retirement provision, where the employing authority agrees to meet the cost, for all members except medical and dental practitioners. Benefits will not be enhanced or reduced (regulation E4);

• the introduction of a voluntary early retirement provision, for all members, which will allow retirement between the ages of 50 and 60 with actuarially reduced benefits (regulation E5);

• provision is made for an increase in the amount of the lump sum benefit payable where a member dies in service to twice the member’s final year’s pensionable pay (regulation F1);

• the provisions under which female nurses, midwives, physiotherapists and health visitors are currently allowed to retire at age 55 are extended to male nurses etc. in relation to pensionable service from 17th May 1990. This provision is, however, withdrawn in relation to those who first become members of the scheme after the coming into force of these Regulations and in relation to those previous members who have a break in pensionable service of 5 years or more ending after that date (regulation R2);

• similarly, mental health officer status will no longer be available in relation to those who first become members of the scheme after the coming into force of these Regulations and for those who have a break of more than 5 years in their pensionable service ending after that date (regulation R3);

• provision is made for the suspension of pension in relation to members who return to NHS employment within 1 month of their pension becoming payable (regulation S1);

• provision in relation to abatement of pension for those who continue in or return to NHS employment after their pension becomes payable is limited to age 60, (regulation S2).

Footnotes

[^f00001]: 1972 c. 11. Section 10(1)(a) was amended by the National Health Service (Scotland) Act 1972 (c. 58), Part II of Schedule 7, and sections 10(2A) and (3A) and (6) and 12(4A) were inserted and sections 10(1), 12(2) and (4) amended by the Pensions (Miscellaneous Provisions) Act 1990 (c. 7), sections 4(2), 8(5) and 10.

[^f00002]: See section 10(1) of the Superannuation Act 1972 and Article 2 of the Transfer of Functions (Minister for the Civil Service and Treasury) Order 1981 (S.I. 1981/1670).

[^f00003]: S.I. 1980/1177 as amended by S.I. 1981/1680, 1983/272, 1988/1956, 1989/807 and 1749, 1990/382 and 1992/3046.

[^f00004]: 1993 c. 48.

[^f00005]: See also section 81 of that Act.

[^f00006]: 1978 c. 29; the definition of “Special Health Board” was inserted into section 2 by section 28 of the National Health Service and Community Care Act 1990 (c. 19), (“the 1990 Act”); section 10 was amended by the Health Services Act 1980 (c. 53), Schedule 6, paragraph 2 and by the 1990 Act, Schedule 10.

[^f00007]: Section 12A was inserted by the 1990 Act, section 31.

[^f00008]: 1988 c. 1.

[^f00009]: S.I. 1992/280 as amended by S.I.s 1992/1025, 1993/490 and 2513 and 1994/2699.

[^f00010]: 1978 c. 44; section 39 was substituted by the Trade Union Reform and Employment Rights Act 1993 (c. 19), Schedule 2.

[^f00011]: Section 590C was inserted by the Finance Act 1989 (c. 26), Schedule 6, Part I and amended by the Finance Act 1993 (c. 34), section 107.

[^f00012]: S.I. 1977/2138; amended by S.I. 1981/1018.

[^f00013]: S.I. 1981/1785, as amended by S.I. 1985/2036 and 1992/3046.

[^f00014]: 1971 c. 56.

[^f00015]: 1993 c. 48.

[^f00016]: 1965 c. 32; the amount specified in S.I. 1984/539 is £5,000.

[^f00017]: Regulation 20(2) was inserted into the 1980 Regulations by regulation 13 of S.I. 1989/1749.

[^f00018]: 1992 c. 4.

[^f00019]: 1971 c. 56.

[^f00020]: 1993 c. 48.

[^f00021]: 1992 c. 5; section 148 was amended by the Pension Schemes Act 1993, Schedule 8, paragraph 27.

[^f00022]: 1971 c. 56.

[^f00023]: 1993 c. 48.

[^f00024]: 1838 c. 10 ( 1&2.Vict.). Section 17 was amended by the Civil Procedure Acts Repeal Act 1879 (c. 59), Schedule, Part I; the rate of interest was amended by S.I. 1971/491, 1977/141, 1979/1382, 1980/672, 1982/696 and 1427 and 1985/437.

[^f00025]: 1971 c. 56.

[^f00026]: 1972 c. 58.

[^f00027]: S.I. 1981/1785, as amended by S.I. 1985/2036 and 1992/3046.

[^f00028]: 1972 c. 11; section 10(1)(a) was amended by the National Health Service (Scotland) Act 1972 (c. 58), Schedule 7, Part II and sections 10(2A) and (3A) and (6) were inserted and section 10(1) amended, by the Pensions (Miscellaneous Provisions) Act 1990 (c. 7), sections 4(2) and 8(5).

[^f00029]: S.I. 1972/1073 (N.I.10).

[^f00030]: 1984 c. 36.

[^f00031]: Section 1 was amended by the Pensions (Miscellaneous Provisions) Act 1990 (c. 7), section 8 and by the Pension Schemes Act 1993 (c. 48), Schedule 8, paragraph 6.

[^f00032]: 1978 c. 29; section 89 replaced section 18 of the National Health Service (Amendment) Act 1949 (c. 93).

[^f00033]: 1967 c. 28; section 7 was amended by the Superannuation Act 1972, section 10(5), Schedule 6, paragraph 66 and Schedule 8; by the National Health Reorganisation Act 1973 (c. 32), Schedule 5 and by the National Health Service (Scotland) Act 1978 (c. 29), Schedule 16, paragraph 24.

[^f00034]: 1985 c. 66.

[^f00035]: 1986 c. 45.

[^f00036]: 1911 c. 28; 1920 c. 75; 1939 c. 121; 1989 c. 6.

[^f00037]: 1946 c. 67; this Act was repealed by the Social Security Act 1973 (c. 38), Schedule 28 but a savings provision is necessary to cover benefits already paid under the 1946 Act.

[^f00038]: 1965 c. 51.

[^f00039]: 1959 c. 47; this Act was repealed by S.L.R. 1965 but a savings provision is necessary to cover benefits already paid under the 1946 Act.

[^f00040]: 1965 c. 51; section 4 was amended by the National Insurance Act 1966 (c. 6), section 1, by the National Insurance Act 1969 (c. 44), section 1, and by the National Insurance Act 1971 (c. 50), section 1.

[^f00041]: 1959 c. 21 (N.I.).

[^f00042]: 1978 c. 30.

[^f00043]: S.I. 1974/506 as amended by S.I. 1974/508, 1975/696, 1976/733, 1574, 1978/1762, 1981/56, 965, 1982/1279, 1985/296, 534, 804, 1625, 1713, 1986/303, 925, 1507 and 2310, 1987/385, 386 and 1382, 1988/1073 and 1454, 1989/1883 and 1990, 1990/2509, 1991/572, 883 and 2241, 1992/191, 2401 and 2933, 1993/521 and 1994/884.

[^f00044]: 1978 c. 29; section 73(b) was amended by the Health and Social Security Act 1984 (c. 48), Schedule 8.

[^f00045]: S.I. 1961/1398 as variously amended.

[^f00046]: S.I. 1992/434.

[^f00047]: 1971 c. 56.