The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2019
| Jurisdiction | Scotland |
| Citation | SSI 2019/68 |
2019 No. 68
Public Service Pensions
The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2019
Made 21th February 2019
Laid before the Scottish Parliament 25th February 2019
Coming into force 1st April 2019
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 1(1) of the Police Pensions Act 19761, section 1(1) and (2)(g) and section 3(3)(b) and paragraph 7(b) of schedule 2 of the Public Service Pensions Act 20132and all other powers enabling them to do so.
In accordance with section 1(1) of the Police Pensions Act 1976 and section 21(1) of the Public Service Pensions Act 2013, the Scottish Ministers consulted the Police Negotiating Board for the United Kingdom and representatives of such persons as appeared to the Scottish Ministers likely to be affected by these Regulations.
Citation, commencement and effect
1.—(1) These Regulations may be cited as the Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2019.
(2) These Regulations come into force on 1 April 2019, but—
(a)
(a) regulations 8 to 10 and 21 to 35 have effect from 1 April 2015, and
(b)
(b) regulations 51 and 60 have effect from 6April 2016.
Transitional provision in relation to the Police Pensions Regulations 1987
2.—(1) Paragraph (2) applies where—
(a)
(a) unpaid adoption leave, unpaid adoption support leave or unpaid maternity support leave has been taken, and
(b)
(b) the period specified in regulation F1(1D)(a) of the Police Pensions Regulations 19873within which notice in writing must be given has ended, or will end on or before 1 July 2019.
(2) Regulation F1(1D)(a) of the Police Pensions Regulations 1987 has effect as if notice must be given—
(a)
(a) on or before 1 July 2019, or
(b)
(b) where the police authority is satisfied that it was not reasonably practicable to give notice on or before that date, on or before 1 April 2020.
Amendment of the Police Pensions Regulations 1987
3. The Police Pensions Regulations 19874are amended in accordance with regulations 4 to 10.
4. In regulation A10 (aggregate pension contributions for purposes of awards), in paragraph (2)(h)5, for “or unpaid parental leave” substitute “, unpaid parental leave, unpaid adoption leave, unpaid adoption support leave or unpaid maternity support leave”.
5. In regulation A20 (compulsory retirement on grounds of disablement)6—
(a) the existing text becomes paragraph (1), and
(b) after paragraph (1), insert—
“2 This paragraph applies to a regular policeman who is permanently disabled for the performance of the ordinary duties of a member of the police force but who, in accordance with a determination of the police authority in the circumstances of that officer’s case, continues to serve as such.
3 Where paragraph (2) applies, the police authority may consider, at such time as they may determine, whether the disablement has ceased, significantly worsened or significantly improved.
4 If, on any such consideration under paragraph (3), the police authority, having considered all the relevant circumstances, advice, guidance and information available to them, determine that the officer ought to retire on the ground that the officer is permanently disabled for the performance of the ordinary duties of a member of the police force, they must require that officer to retire under paragraph (1) (subject to the proviso of that paragraph).”.
6. In regulation F1 (reckoning of pensionable service)7—
(a) in paragraph (1), after sub-paragraph (da), insert—
“(db)
“(db) any period of unpaid adoption leave, unpaid adoption support leave or unpaid maternity support leave taken on or after 1 September 2014 in respect of which the conditions specified in paragraph (1B) are not satisfied,”,
(b) for paragraph (1B) substitute—
“1B The conditions referred to in paragraph (1)(c), (da) and (db) are that the person concerned—
(a) was serving as a regular policeman immediately before a period of maternity, parental, adoption, adoption support or maternity support leave which includes the period of unpaid leave in question and no election under regulation G4 (election not to pay pension contributions) was effective in respect of that person immediately before the commencement of that period of unpaid leave, and
(b) in accordance with paragraph (1D) pays to the police authority a sum equal to the sum of the pension contributions which would have been payable for the period of unpaid leave in question, if that person’s notional pensionable pay during that period had been at the same rate as that person’s pensionable pay (including any statutory maternity pay, statutory adoption pay or statutory paternity pay payable under the Social Security Contributions and Benefits Act 19928) immediately before the commencement of the period of unpaid maternity leave, unpaid parental leave, unpaid adoption leave, unpaid adoption support leave or unpaid maternity support leave which constituted or included the period in question.”.
7. In regulation G1 (pensionable and average pensionable pay), in paragraph (3)9, for “or parental leave” substitute “, parental leave, adoption leave, adoption support leave or maternity support leave”.
8. After regulation L4 (payment of awards otherwise than to a beneficiary and application of payments)10, insert—
“Scheme manager to be scheme administrator for purposes of Part 4 of Finance Act 2004
L5. The scheme manager is appointed to be responsible for all functions that are functions conferred or imposed on the scheme administrator by or under Part 4 of the 2004 Act (pension schemes, etc.).
Payment on behalf of members of lifetime allowance charge
L6.—(1) A member of this scheme may request the scheme manager to pay, on the member’s behalf, any amount that is payable by way of the lifetime allowance charge under section 214 of the 2004 Act (“the amount”) if—
(a)
(a) an event that is a benefit crystallisation event (“the event”) listed in column 1 of the table in section 216(1) of the 2004 Act occurs in relation to the member, and
(b)
(b) the member and the scheme manager are jointly and severally liable in relation to the event.
(2) A request may only be made by notice given to the scheme manager before the event occurs.
(3) If the member pays the amount to the scheme manager on or before the date on which the event occurs, the scheme manager may comply with the request.
Reduction of benefits where lifetime allowance charge payable
L7.—(1) This regulation applies if—
(a)
(a) an event that is a benefit crystallisation event (“the event”) listed in column 1 of the table in section 216(1) of the 2004 Act (“the table”) occurs in relation to a member,
(b)
(b) the member and the scheme manager are jointly and severally liable in relation to the event, and
(c)
(c) no request has been duly made under regulation L6 in relation to the event or, if such a request has been made, the scheme manager has not complied with the request.
(2) If this regulation applies—
(a)
(a) the scheme manager must pay the tax payable on the event,
(b)
(b) if the event is benefit crystallisation event 8 in column 1 of the table in section 216(1) of the 2004 Act (transfer to qualifying recognised overseas pension scheme), the amount or value of the sums or assets transferred must be reduced, and
(c)
(c) in the case of any other event in the table, the amount or value of the benefits payable to or in respect of the member must be reduced.
(3) The amount or value of the reduction mentioned in paragraph (2)(b) must—
(a)
(a) fully reflect the amount of the tax so paid,
(b)
(b) be determined in accordance with guidance provided by the scheme manager, and
(c)
(c) in the case of any reduction to pension benefits, be consistent with normal actuarial practice.
Information about payment of annual allowance charge
L8.—(1) If a member’s pension scheme input amount for this scheme for a tax year exceeds the amount of the annual allowance for that tax year, paragraph (2) applies in respect of the member for that tax year.
(2) The scheme manager must, no later than 6 October after the end of the tax year, provide the member with any information the scheme manager considers appropriate to assist the member to arrange payment of the annual allowance charge for that tax year.
Reduction of benefits where annual allowance charge paid by scheme manager
L9.—(1) This regulation applies where—
(a)
(a) a member gives a valid notice to the scheme manager of—
(i) joint and several liability to an annual allowance charge under section 237B of the 2004 Act (liability of scheme administrator)11, or
(ii) liability to an annual allowance charge in accordance with regulation L10, and
(b)
(b) the scheme manager satisfies the liability specified in the notice.
(2) The amount or value of the benefits payable to or in respect of the member for the tax year to which the notice relates must be reduced by the scheme manager in accordance with paragraph (3).
(3) Subject to paragraph (4), the amount or value of the reduction of benefits—
(a)
(a) must fully reflect the amount paid by the scheme manager,
(b)
(b) in the case to which paragraph (1)(a)(ii) applies, where liability has arisen in relation to more than one police pension scheme, must be proportionate to the...
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