The National Health Service Pension Scheme Regulations 2008

Made

Laid before Parliament

Coming into force: 1st April 2008

The Secretary of State for Health makes the following Regulations in exercise of the powers conferred by sections 10(1) and (2) and 12(1) and (2) of, and Schedule 3 to, the Superannuation Act 1972[^f00001], with the consent of the Treasury[^f00002]. In accordance with section 10(4) of that Act, the Secretary of State has consulted with representatives of persons likely to be affected by these Regulations, as appeared to the Secretary of State to be appropriate[^f00003].

PART 1 — INTRODUCTORY AND GENERAL

CHAPTER 1.A — INTRODUCTION

Citation and commencement

1.A.1

• (1) These Regulations may be cited as the National Health Service Pension Scheme Regulations 2008.

• (2) These Regulations come into force on 1st April 2008.

Application of remaining Parts

1.A.2

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

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

CHAPTER 1.B — SCHEME REPORTS AND ACCOUNTS

Actuarial reports and accounts

1.B.1

• (1) The following paragraphs apply to the National Health Service Pension Scheme as set out in these Regulations and the National Health Service Pension Scheme Regulations 1995[^f00004].

• (2) The Secretary of State shall keep accounts of all income and expenditure of the scheme in a form approved by the Treasury.

• (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 at the 31st March 2012.

• (3B) The Scheme actuary must send a copy of the actuarial report of the scheme to the Secretary of State and the Treasury.

• (3C) Where the Secretary of State indicates to the Scheme actuary that the actuarial report referred to in paragraph (3A) is also to be used for the purposes of establishing a scheme under section 1 of the Public Service Pensions Act 2013 (“the proposed new scheme”), the Scheme actuary must prepare the report taking account of any Treasury 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

1.B.2

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

Provision of information relevant for tax purposes

1.B.3

• (1) A person who is entitled to a benefit under this Section of the Scheme must give the Scheme administrator such information as will enable the Scheme administrator 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 2004 Act (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 Scheme administrator the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006[^f00005] 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 to the Scheme administrator 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.

• (3B) If a person claiming a benefit under these Regulations intends to rely on entitlement to individual protection against a lifetime allowance charge in accordance with paragraph 1 of Schedule 6 to the Finance Act 2014, that person must give to the Scheme administrator the reference number issued by the Commissioners under the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014 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 Scheme administrator specifies in writing.

• (5) If a person fails to comply with paragraph (4)(b), the Scheme administrator 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 Secretary of State.

PART 2 — BENEFITS FOR OFFICERS

CHAPTER 2.A — INTRODUCTION

General interpretation

Interpretation: general

2.A.1

• (1) In this Part—

• “75% threshold” means 75% of the total gross amounts payable in a scheme year to an Independent Provider by the commissioning party in respect of a qualifying contract they have entered into;

• “the 1993 Act” means the Pension Schemes Act 1993[^f00006];

• “the 1995 Act” means the Pensions Act 1995[^f00007];

• “the 1995 Regulations” means the National Health Service Pension Scheme Regulations 1995[^f00008];

• “the 1995 Section” means the section of the National Health Service Pension Scheme for England and Wales set out in the National Health Service Pension Scheme Regulations 1995;

• “the 1997 Act” means the National Health Service (Primary Care) Act 1997[^f00009];

• “the 1999 Act” means the Welfare Reform and Pensions Act 1999[^f00010];

• “the 2003 Act” means the Health and Social Care (Community Health and Standards) Act 2003[^f00011];

• “the 2004 Act” means the Finance Act 2004[^f00012];

• ...

• “the 2004 Order” means the General Medical Services and Personal Medical Services Transitional and Consequential Provisions Order 2004[^f00014];

• “the 2006 Act” means the National Health Service Act 2006[^f00015];

• “the 2006 (Wales) Act” means the National Health Service (Wales) Act 2006[^f00016];

• “2008 Section Optant” has the meaning given in regulation 2.K.1;

• “the 2008 Act” means the Pensions Act 2008;

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

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

• “the 2013 Act” means the Public Service Pensions Act 2013;

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

• “the 2015 Scheme” means the scheme set out in the National Health Service Pension Scheme Regulations 2015;

• “the 2016 Order” means the Pensions Act 2014 (Contributions Equivalent Premium) (Consequential Provision) and (Savings) (Amendment) Order 2016;

• “active member” has the meaning given in section 124(1) of the 1995 Act and, except where the context otherwise requires, refers to membership of this Section of the Scheme (but see regulation 2.D.5(9));

• “additional contribution option” means an option in the terms and conditions of a member’s employment that entitles the member to make an additional contribution towards the cost of paying a pension under regulation 2.D.11 if the lump sum payment otherwise payable to the member in accordance with those terms and conditions is insufficient to meet the cost of that pension in full;

• “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 2.C.8, 2.C.10 and 2.C.11;

• “additional services” has the meaning given in regulation 3.A.1;

• “APMS contract” means arrangements under section 83(2) of the 2006 Act or section 41(2)(b) of the 2006 Wales Act (primary medical services) between NHS England or Local Health Board and an APMS contractor;

• “APMS contractor” means a person—with whom NHS England or Local Health Board has made arrangements under section 83(2) of the 2006 Act or section 41(2)(b) of the 2006 Wales Act, andwho has entered into, or would be eligible to enter into, a GMS contract or a PMS agreement for the provision of primary medical services;

• “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[^f00017];

• “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[^f00018] is in force, any equivalent rate determined by the Treasury under that section;

• “buy-out policy” means a policy of insurance or annuity contract that is appropriate for the purposes of section 19 of the 1993 Act[^f00014] and satisfies any requirement of Her Majesty’s Revenue and Customs: and “buy-out” shall be construed accordingly;

• “capped transferred-in service”, must be read in accordance with regulation 2.F.12;

• “cash equivalent” is to be construed in accordance with Chapter 1 of Part 4ZA of the 1993 Act;

• “CCT” means a Certificate of Completion of Training awarded under section 34L(1) of the Medical Act 1983 ...;

• “certification services” means services related to the provision of medical certificates listed in Schedule 4 to the GMS Contracts Regulations;

• “civil partner” and “civil partnership” are to be construed in accordance with regulation 2.A.1A;

• “closed approval” shall be construed in accordance with regulation 2.M.3;

• “collaborative services” means primary medical services provided by a GP performer, a GMS practice, a PMS practice, an APMS contractor or an OOH provider under or as a result of an arrangement between—... the National Assembly for Wales, NHS England, an integrated care board or a Local Health Board; anda local authority,under, in the case of England, section 80(6A) of the 2006 Act or in the case of Wales, section 38(6) of the 2006 (Wales) Act, under which ... the National Assembly for Wales, NHS England, an integrated care board or the Local Health Board is responsible for providing services for purposes related to the provision of health care;

• “commissioned services” means medical services provided under a contract between—a GP performer, a GMS practice, a PMS practice, an APMS contractor or an OOH provider; andone of the following bodies—... a Special Health Authority, which relates to the provision of health care; or the National Assembly for Wales, NHS England or a Local Health Board under, in the case of England, section 12ZA of the 2006 Act or, in the case of Wales, section 10 of the 2006 (Wales) Act (which relates to arrangements made with any person or body, including a voluntary one, for the provision of services under the Act); or a National Health Service trust under paragraph 18 of Schedule 4 to the 2006 Act or paragraph 18 of Schedule 3 to the 2006 (Wales) Act; ora National Health Service foundation trust under section 47(2)(b) of the 2006 Act, which is for the purposes of the health service; or a local authority acting under section 2B of the 2006 Act;

• “commissioning party” means a person who commissions services from an Independent Provider under a qualifying contract;

• “consumer prices index” meansthe all items consumer prices index published by the Statistics Board of the UK Statistics Authority ...

• ... ...

• “the contribution option period” has the meaning given in regulation 2.C.8(8);

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

• “corresponding 2008 scheme” means a corresponding health service scheme the provisions of which the Secretary of State 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 Scotland,a superannuation scheme provided under Article 12 of the Superannuation (Northern Ireland) Order 1972, a scheme made under section 2 of the Superannuation Act 1984 (an Act of Tynwald), in the case of a member who entered NHS employment on or before 1st April 2012, and any other occupational pension scheme approved for the purposes of this regulation by the Secretary of State;

• “deferred member” has the meaning given in section 124(1) of the 1995 Act, except where the context requires otherwise, refers to membership of this Section of the Scheme (but see paragraph (3) and regulation 2.D.5(9));

• “dentist performer” means a dental practitioner—whose name is included in a dental performers list or who is a foundation trainee in the first two months of foundation training, andwho performs primary dental services under—a GDS contract,a PDS agreement to which a PDS contractor is a party, or a contract for services with a Local Health Board which relates to arrangements under which it provides primary dental services under section 56(2) of the 2006 (Wales) Act (primary dental services) or a PDS agreement to which a PDS contractor is not a party;

• “dependent child” is to be construed in accordance with regulation 2.E.9;

• “dispensing services” means the provision of drugs, medicines or appliances that may be provided as pharmaceutical services by a registered medical practitioner in accordance with arrangements made under regulation 20 of the National Health Service (Pharmaceutical Services) Regulations 1992[^f00020];

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

• “employing authority” means—...a Special Health Authority established under section 28 of the 2006 Act or section 22 of the 2006 (Wales) Act 2006,...a Local Health Board established under section 11 of the 2006 (Wales) Act,a National Health Service trust established under section 25 of the 2006 Act or section 18 of the 2006 (Wales) Act,an NHS foundation trust within the meaning of section 30(1) of the 2006 Act,any other body which—is constituted under an Act relating to health services (in whole or in part), andthe Secretary of State agrees to treat as an employing authority for the purposes of the Scheme,an OOH provider,an APMS contractor,a GMS practice,a PMS practice,in relation to a person who is subject to a direction made under section 7 of the Superannuation (Miscellaneous Provisions) Act 1967[^f00021], and subject to such modifications to this Part as the Secretary of State may in any particular case direct, any employer of such a person whom the Secretary of State agrees to treat as an employing authority for the purposes of this Part;in relation to officers of a hospital of such classes as may be provided in an agreement to participate in benefits under this Part pursuant to section 235 of the 2006 Act (superannuation of officers of certain hospitals), and subject to such modifications to this Part as the Secretary of State may in any particular case direct, any employer of such a person whom the Secretary of State agrees to treat as an employing authority for the purposes of this Part;host ... Board; NHS England established under section 9 of the Health and Social Care Act 2012; an integrated care board established under Chapter A3 of Part 2 of the National Health Service Act 2006; an Independent Provider

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

• enhanced services, in relation to— a GMS practice, has the meaning given in regulation 2(1) of the GMS Contracts Regulations; orany other performer or provider of primary medical services, means services which, if provided by a GMS practice, would be enhanced services within the meaning given in regulation 2(1) of those Regulations,

• and in each case, includes local enhanced services and public health local enhanced services which were, prior to 1st April 2013, commissioned by a Primary Care Trust under regulation 2(1) of the GMS Contracts Regulations as—local enhanced services, orpublic health local enhanced services and transferred, on or after 1st April 2013, to a local authority by a transfer scheme made pursuant to section 300 of the Health and Social Care Act 2012;