The National Health Service Pension Scheme (Scotland) Regulations 2008
| Jurisdiction | Scotland |
| Citation | SSI 2008/224 |
| Year | 2008 |
SCOTTISH STATUTORY INSTRUMENTS
2008 No. 224
NATIONAL HEALTH SERVICE
The National Health Service Pension Scheme (Scotland)
Regulations 2008
Made - - - - 4th June 2008
Laid before the Scottish Parliament 6th June 2008
Coming into force - - 28th June 2008
CONTENTS
PART 1
INTRODUCTORY AND GENERAL
CHAPTER 1.A
INTRODUCTION
1.A.1 Citation, commencement and effect
1.A.2 Application of remaining Parts
CHAPTER 1.B
SCHEME REPORTS AND ACCOUNTS
1.B.1 Actuarial reports and accounts
1.B.2 Cost sharing
1.B.3 Provision of information for tax purposes
PART 2
BENEFITS FOR OFFICERS
CHAPTER 2.A
INTRODUCTION
General interpretation
2.A.1 Interpretation: general
Pensionable service
2.A.2 Meaning of “pensionable service”
2.A.3 Meaning of “pensionable service”: part-time service
2.A.4 Pensionable service: breaks in service
Qualifying service
2.A.5 Meaning of “qualifying service”
2.A.6 Qualifying service: disregard of breaks in service
Calculating service
2.A.7 Calculation of periods of membership or service
2
Pensionable pay
2.A.8 Meaning of “pensionable pay”
2.A.9 Pensionable pay: breaks in service
Reckonable pay
2.A.10 Meaning of “reckonable pay”: general
2.A.11 Adjustments for inflation in determining reckonable pay under regulation 2.A.10
2.A.12 Restriction on pensionable pay used for calculating benefits in respect of
capped transferred-in service
2.A.13 Meaning of “reckonable pay”: non-concurrent part-time employment
2.A.14 Meaning of “reckonable pay”: concurrent part-time employments
2.A.15 Out of hours providers
CHAPTER 2.B
MEMBERSHIP
2.B.1 Eligibility: general
2.B.2 Restrictions on eligibility: general
2.B.3 Concurrent employments
Joining and leaving the scheme
2.B.4 Joining the scheme
2.B.5 Opting out of the scheme
2.B.6 Restriction on further participation in the scheme
CHAPTER 2.C
CONTRIBUTIONS
Basic contributions by members
2.C.1 Contributions by members
2.C.2 Members’ contribution rate
2.C.3 Employees
2.C.4 Part-time employees
Contributions by employing authorities
2.C.5 Contributions by employing authorities: general
2.C.6 Contributions by employing authorities: members becoming entitled to pensions
under regulation 2.D.11
2.C.7 Guarantees, indemnities and bonds
Additional contributions to purchase additional pensions
2.C.8 Member’s option to pay additional periodical contributions to purchase additional
pension
2.C.9 Effect of member being absent or leaving and rejoining the scheme
during the contribution option period
2.C.10 Member’s option to pay lump sum contribution to purchase additional pension
2.C.11 Payment of additional lump sum contributions by employing authority
2.C.12 Exercise of options under regulations 2.C.8, 2.C.10 and 2.C.11
2.C.13 Cancellation of options under regulation 2.C.8
2.C.14 Effect of payment of additional contributions under this Chapter
2.C.15 Effect of death or early payment of pension after option exercised under
regulation 2.C.8, 2.C.10 or 2.C.11
2.C.16 Effect of part payment of periodical contributions
2.C.17 Revaluation of increases bought under options: members’ pensions
Repayment of contributions
2.C.18 Repayment of contributions
3
CHAPTER 2.D
MEMBERS’ RETIREMENT BENEFITS
Entitlement to pensions
2.D.1 Normal retirement pensions
2.D.2 Pension credit members
2.D.3 Late payment of pension with actuarial increase
2.D.4 Early payment of pensions with actuarial reduction
2.D.5 Partial retirement (members aged at least 55)
2.D.7 Application of regulations 2.D.5 and 2.D.6 where concurrent part-time
employments held
2.D.8 Early retirement on ill health (active members)
2.D.9 Re-assessment of entitlement to an ill health pension determined under
regulation 2.D.8.
2.D.10 Early retirement on ill health (deferred members)
2.D.12 Option to have periods of service treated separately where pay is reduced
2.D.13 Exceptions to requirement that NHS employment must have ceased
Options to exchange pension for lump sum
2.D.14 General option to exchange part of pension for lump sum
2.D.15 Option for members in serious ill health to exchange whole pension for
lump sum
Pension debit members and pension credit members
2.D.16 Reduction in pension debit member’s benefits
2.D.17 Pension credit member’s rights
Allocation
2.D.18 Election to allocate pension
2.D.19 Procedure for election under regulation 2.D.18
2.D.20 Effect of allocation
Dual capacity membership
2.D.21 Dual capacity membership
Contracting-out obligations (GMPs, etc.)
2.D.22 Guaranteed minimum pensions etc.
CHAPTER 2.E
DEATH BENEFTS
Pensions for surviving adults
2.E.1 Surviving adult dependants’ pensions
2.E.2 Meaning of “surviving nominated partner”
2.E.3 Amount of pensions under regulation 2.E.1: active members
2.E.4 Amount of pensions under regulation 2.E.1: pensioner members
2.E.5 Amount of pensions under regulation 2.E.1: deferred members
2.E.6 Recent leavers
2.E.7 Re-employed pensioners: adult survivor pensions in initial period
Pensions for dependent children
2.E.8 Surviving children’s pensions
2.E.9 Meaning of “dependent child”
2.E.10 Amount of children’s pension under regulation 2.E.8: deceased active
members
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