PART 1General

Citation, commencement and effect

1.-(1) These Regulations may be cited as the National Health Service Superannuation Scheme (Miscellaneous Amendments) (Scotland) Regulations 2016 and come into force on 1st April 2016.

(2) These Regulations have effect as follows-

(a)regulation 4 has effect from 1st April 2011;

(b)regulations 6, 10 and 12 have effect from 1st April 2014;

(c)regulation 5 has effect from 6th April 2014;

(d)regulation 11 has effect from 28th June 2014;

(e)regulations 3, 8 and 9 have effect from 1st April 2015.

PART 2Amendment of the National Health Service Superannuation Scheme (Scotland) Regulations 2011

2.  The National Health Service Superannuation Scheme (Scotland) Regulations 2011(2) are amended in accordance with regulations 3 to 6.

3.  In regulation D1 (contributions by members)-

(a)in paragraph (2)-

(i)for the words from "contribution rate" to "following table", substitute-

"contribution rate-

(a)for the scheme year 2015-16 is the percentage specified in column 2 of table 1 in respect of the corresponding pensionable pay band specified in column 1 of that table into which the member's pensionable pay falls;

(b)for the scheme year 2016-17 is the percentage specified in column 2 of table 2";

(ii)for "Scheme Year 2015-2016", substitute "Table 1"; and

(iii)at the end, insert-

(b)in paragraph (2A)-

(i)for "2014-2015", substitute "2015-16";

(ii)for "the following table", substitute "table 2 in paragraph (2)"; and

(iii)omit the table;

(c)in each of paragraphs (8) to (19), for "the table" substitute "the applicable table"; and

(d)in each of paragraphs (20), (21)(a) and (25)(b), for "the table in paragraph (2A)" substitute "table 2 in paragraph (2)".

4.  In regulation R2(1)(a) (nurses, physiotherapists, midwives and health visitors)-

(a)for "at the coming into force of these Regulations", substitute "on 1st April 1995";

(b)for "is in", substitute "was in"; and

(c)for "has accrued", substitute "had accrued".

5.  In regulation T3(5B) (deduction of tax: further provisions)-

(a)for "Schedule 1", substitute "Schedule 6"; and

(b)in sub-paragraph (a), for "the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2014" substitute "the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014(3)".

6.  In paragraph 14 (contributions to this Section of the scheme) of Schedule 1 (medical and dental practitioners)-

(a)after sub-paragraph (2)(b), insert-

";

(c)in respect of the 2016-2017 scheme year, table 3"; and

(b)for the existing tables, substitute-

PART 3Amendment of the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013

7.  The National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013(4) are amended in accordance with regulations 8 to 12.

8.  In regulation 2.C.2 (contribution rate for members other than non-GP providers)-

(a)in paragraph (2)-

(i)for the words from "contribution rate" to "following table", substitute-

"contribution rate-

(a)for the scheme year 2015-16 is the percentage specified in column 2 of table 1 in respect of the corresponding pensionable pay band specified in column 1 of that table into which the member's pensionable pay falls;

(b)for the scheme year 2016-17 is the percentage specified in column 2 of table 2";

(ii)for "Scheme Year 2015-16", substitute "Table 1"; and

(iii)at the end, insert-

(b)omit paragraph (5).

9.  In regulation 2.C.3 (determination of pensionable pay for setting a contribution rate for members other than non-GP providers)-

(a)in each of paragraphs (4) to (15), for "the table" substitute "the applicable table";

(b)in each of paragraphs (16), (17)(a) and (21)(b), for "the table" substitute "table 2"; and

(c)in paragraph (21)(a), omit the words from ", in addition" to "providers),".

10.  In regulation 2.C.4(15) (contribution rate and determination of pensionable earnings for non-GP providers)-

(a)for sub-paragraph (b), substitute-

"(b)in respect of the 2015-16 scheme year, table 2;

(c)in respect of the 2016-17 scheme year, table 3."; and

(b)for the existing tables, substitute-

11.  In regulation 2.J.14(12) (employing authority and certain member record keeping and contribution estimates), for "host Board" substitute "contracting Health Board".

12.  In regulation 3.C.2(13) (members' contribution rate)-

(a)for sub-paragraph (b), substitute-

"(b)in respect of the 2015-16 scheme year, table 2;

(c)in respect of the 2016-17 scheme year, table 3."; and

(b)for the existing tables, substitute-

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the National Health Service Superannuation Scheme (Scotland) Regulations 2011 ("the 2011 Regulations") and the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013 so as to provide for changes to pensionable pay bands or earnings bands. The revised bands are to be applied to those officer members who change employments within the scheme year and for practitioners' earnings for the 2015-16 Scheme Year (which is the period from 1st April 2015 to 31st March 2016).

In addition, regulation 4 amends regulation R2 of the 2011 Regulations to provide clarification on eligibility for "special class" status under the relevant scheme, whilst regulations 5 and 11 correct minor errors.