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The Health and Social Care Pension Schemes (Remediable Service) Regulations (Northern Ireland) 2023

Type Ni-Statutory-Rule

Publication 2023-09-07

Last updated 2025-06-18

State In force

Jurisdiction Northern Ireland

Department Government Printer for Northern Ireland

Source legislation.gov.uk

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Reform history JSON API

Made: 7th September 2023

Coming into operation: 1st October 2023

In accordance with section 27(1) of PSPJOA 2022, the powers conferred by sections 18 to 26 of that Act are exercised in accordance with Department of Finance directions[^f00004].

PART 1 — General provisions

Citation and commencement

1

These Regulations may be cited as the Health and Social Care Pension Schemes (Remediable Service) Regulations (Northern Ireland) 2023 and come into operation on 1st October 2023.

Interpretation

2

(1) In these Regulations—

“PSPJOA 2022” means the Public Service Pensions and Judicial Offices Act 2022[^f00005];

“2004 Act” means the Finance Act 2004[^f00006];

“the 1995 Regulations” means The Health and Personal Social Service (Superannuation) Regulations (Northern Ireland) 1995[^f00007];

“the 1995 Section” means the section of the legacy scheme set out in the 1995 Regulations;

“the 2008 Regulations” means The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 [^f00008];

“the 2008 Section” means the section of the legacy scheme set out in the 2008 Regulations;

“the 2015 Regulations” means The Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015 [^f00009];

“2015 scheme” means The Health and Social Care Pension Scheme Regulations (Northern Ireland) set out in the 2015 Regulations;

“2015 scheme contributions” means contributions under regulation 37[^f00010] of the 2015 Regulations (Members’ contributions: supplementary: medical practitioners and non-GP providers);

“the 2015 Transitional Regulations” means The Health and Social Care Pension Scheme (Transitional and Consequential Provisions) Regulations (Northern Ireland) 2015 [^f00011];

“the 2023 Directions” means the Public Service Pensions (Exercise of Powers, Compensation and Information) Directions (Northern Ireland) 2023;

“active or deferred remedy member” means a member who— on 30th September 2023 was an active member or deferred member in respect of remediable service in the legacy scheme or the 2015 scheme, and is not a pensioner remedy member;

“deferred choice member” means a member with remediable service who is not an immediate choice member or a deceased member;

“deferred choice pension” means a pension the rate of which- is not determined (by any extent) by reference to the member’s remediable service; and is not affected by the coming into force of section 2(1) of PSPJOA 2022;

“designated person” has the meaning given in regulation 7(2);

“end of the deferred choice election period” means— the end of the period of three months beginning with the day on which a remediable service statement is provided to the deferred choice member or, as the case may be, the designated person in accordance with regulation 6, or such earlier or later time as specified in the remediable service statement as the scheme manager considers reasonable in all the circumstances of the case, which also meets the requirements of regulation 12(8);

“end of the immediate choice election period” means— the end of the period of one year beginning with the day on which a remediable service statement is provided to the immediate choice member or, as the case may be, the designated person in accordance with regulation 6, or such— later time as specified in the remediable service statement as the scheme manager considers reasonable in all the circumstances of the case; or earlier time as agreed by the scheme manager with the immediate choice member or designated person;

“immediate choice member” means a member with remediable service who, immediately before 1 October 2023 was deceased or entitled to the present payment of a pension which— is a pension under the legacy scheme or the 2015 scheme, and is not a deferred choice pension;

“legacy scheme” means The Health and Social Care Pension Scheme for Northern Ireland set out in the 1995 Regulations and the 2008 Regulations;

“legacy scheme contributions” means contributions under paragraph 10[^f00012] of Schedule 2 to the 1995 Regulations (practitioners and non-GP providers: contributions to the 1995 Section) or regulation 161 of the 2008 Regulations (Members’ contribution rate) (whichever is relevant);

“lump sum benefit” means any benefit payable under the legacy scheme or the 2015 scheme by way of a lump sum;

“medical practitioner” has the same meaning as in regulation 150 of the 2015 Regulations[^f00013];

“non-GP provider” has the same meaning as in Schedule 13 to the 2015 Regulations;

“pension benefit” means any benefit payable under the legacy scheme or the 2015 scheme otherwise than by a lump sum;

“pensioner remedy member” means a member who on 30th September 2023 was entitled to a retirement pension in respect of— remediable service in the legacy scheme or the 2015 scheme, or pensionable service in the legacy scheme, where— the member became entitled to the retirement pension on or after 1st April 2015, and on 30th September 2023, the member was an active or deferred member in respect of remediable service in the 2015 scheme;

“relevant scheme year” means any of the seven scheme years beginning with 1st April 2015 to 31st March 2016 (both dates inclusive) and ending with 1st April 2021 to 31st March 2022 (both dates inclusive);

“remedy member” means a member who has pensionable service under the legacy scheme or the 2015 scheme that is remediable service[^f00014];

“scheme administrator” means the regional Business Services Organisation (RBSO) [^f00015];

“scheme manager” means the Department or, where the Department has made arrangements for any of the functions and responsibilities as scheme manager under the 2015 Regulations to be performed on the Department’s behalf by another person pursuant to regulation 3(2) of those Regulations, that other person.

(2) In these Regulations, “in writing” includes by electronic communication where such communication is approved by the scheme manager from time to time and “electronic communication” has the same meaning as in section 4(1) of the Electronic Communications Act (Northern Ireland) 2001[^f00016].

(3) For the purposes of these Regulations, a reference in PSPJOA 2022 to section 2(1) of that Act coming into force is to be understood as a reference to that section coming into force in relation to members of the legacy scheme and the 2015 scheme.

(4) A term used in these Regulations which—

(a) is defined in, or for the purposes of, a provision in Chapter 1 of Part 1 of PSPJOA 2022; and

(b) is not defined differently in these Regulations,

has the meaning given in, or for the purposes of, that provision.

(5) The Interpretation Act (Northern Ireland) 1954[^f00017] applies to these Regulations as it applies to an Act of the Assembly.

PART 2 — Remediable service

Pension contributions of medical practitioners and non-GP providers: deferred choice members (immediate correction)

3

(1) This regulation applies in relation to a relevant member (“M”) who has remediable service under the legacy scheme that is pensionable service under that scheme by virtue of section 2(1) of PSPJOA 2022 (“M’s remediable service”) in the circumstances described in paragraph (2).

(2) The circumstances are that—

(a) the paid contributions amount in relation to M exceeds

(b) the adjusted contributions amount in relation to M.

(3) In these circumstances, the scheme manager must, as soon as reasonably practicable after 1st October 2023, pay an amount of compensation equal to the difference to the appropriate person in accordance with paragraph (4).

(4) The amount of compensation paid to the appropriate person must be reduced by tax relief amounts calculated in accordance with paragraphs (5) to (8) and, if relevant, (11) and (12) of direction 4 of the 2023 Directions (powers to reduce or waive liabilities).

(5) M may waive M’s right to the compensation payment otherwise due under this regulation in accordance with the 2023 Directions, but, if M or, as the case may be, the designated person does not make an election under regulation 12 (election for 2015 scheme benefits:, deferred choice members and deceased members) before the end of the deferred choice election period—

(a) that waiver is void; and

(b) on the payment of M’s 1995 Section or 2008 Section benefits in respect of M’s remediable service, compensation again becomes payable under this regulation.

(6) For the purposes of paragraph (5), a waiver must be given to the scheme manager by notice in writing and in such form as the scheme manager determines.

(7) The scheme manager must send a notice in writing to M of M’s right to claim an amount of compensation under this regulation or to waive M’s right to compensation in accordance with paragraph (5).

(8) The notice must be sent to M before 1st October 2024 or such later time as the scheme manager considers reasonable in all the circumstances of the case.

(9) In this regulation—

“adjusted contributions amount” means the aggregate of the contributions M would have paid in respect of M’s remediable service in the relevant scheme years if M had been required to pay legacy scheme contributions;

“appropriate person” means— M, or if M is deceased, M’s personal representatives;

“paid contributions amount” means the aggregate of the pension contributions paid by M under regulation 37 of the 2015 Regulations in the relevant scheme years in respect of M’s remediable service;

“relevant member” means a member who is— a deferred choice member, and a medical practitioner or non-GP provider who paid contributions in respect of their certified or final pensionable earnings uprated according to the formula in paragraph (3)(a) of regulation 37 of the 2015 Regulations in respect of any scheme year falling within the period of their remediable service.

(10) Where this regulation applies, section 16 of PSPJOA 2022 (pension contributions: active and deferred members (immediate correction)) does not apply.

Pension contributions of medical practitioners and non-GP providers: immediate choice members and deceased members

4

(1) This regulation applies in relation to a relevant member (“M”) who has remediable service under the legacy scheme that is pensionable service under that scheme whether or not by virtue of section 2(1) of PSPJOA 2022 (Remediable service treated as pensionable under Chapter 1 legacy schemes (“M’s remediable service”) in the circumstances described in paragraph (2)(a) or (b).

(2) The circumstances are that, at the operative time—

(a) the paid contributions amount in relation to M exceeds the adjusted contributions amount in relation to M; or

(b) the paid contributions amount in relation to M is less than the adjusted contributions amount in relation to M.

(3) In the circumstances described in paragraph (2)(a), the scheme manager must pay an amount of compensation equal to the difference to the appropriate person adjusted in accordance with paragraph (4).

(4) The amount of compensation paid to the appropriate person must be reduced by tax relief amounts calculated in accordance with paragraphs (5) to (8) and, if relevant, (11) and (12) of direction 4 of the 2023 Directions (powers to reduce or waive liabilities).

(5) In the circumstances described in paragraph (2)(b), the appropriate person must pay contributions equal to the difference to the scheme adjusted in accordance with paragraph (6).

(6) The contributions owed to the scheme by the appropriate person must be reduced by tax relief amounts calculated in accordance with paragraphs (5) to (8) and, if relevant, (11) and (12) of direction 4 of the 2023 Directions.

(7) In this regulation—

“adjusted contributions amount” means— if an election under regulation 9 is made in relation to M’s remediable service, the aggregate of the contributions M would have paid in respect of M’s remediable service in the relevant scheme years if M had been required to pay 2015 scheme contributions in respect of that service, otherwise, the aggregate of M’s legacy scheme contributions in respect of M’s remediable service in the relevant scheme years;

“appropriate person” means— M, or if M is deceased, M’s personal representatives;

“operative time” means— if an election under regulation 9 is made in relation to M’s remediable service, the time the election is made; otherwise, the end of the immediate choice election period in relation to M;

“paid contributions amount” means— the aggregate of the legacy scheme contributions, or the aggregate of the 2015 scheme contributions; paid by M in relation to M’s remediable service in the relevant scheme years;

“relevant member” means a member other than an immediate detriment remedy member who— either— is an immediate choice member, or died before 1st October 2023, and is or was a medical practitioner or non-GP provider who paid or would have paid contributions in respect of any scheme year falling within the period of their remediable service in respect of M’s certified or final pensionable earnings in accordance with— paragraph 10 of Schedule 2 to the 1995 Regulations; regulation 161 of the 2008 Regulations; or regulation 37(3)(a) of the 2015 Regulations.

(8) Where this regulation applies, section 15 of PSPJOA 2022 (Pension contributions: pensioner and deceased members) does not apply.

Pension contributions of medical practitioners and non-GP providers: deferred choice members

5

(1) This regulation applies in relation to a relevant member (“M”) who has remediable service under the legacy scheme that is pensionable service under that scheme whether or not by virtue of section 2(1) of PSPJOA 2022 (“M’s remediable service”) in the circumstances described in paragraph (2).

(2) The circumstances are that, at the operative time—

(a) the paid contributions amount in relation to M is less than

(b) the adjusted contributions amount in relation to M.

(3) In these circumstances, the appropriate person must pay an amount equal to the difference to the scheme adjusted in accordance with paragraph (5).

(4) Paragraph (3) does not apply where M has waived M’s right to the compensation payment otherwise due under regulation 3 (see regulation 3(5)) unless that waiver is void.

(5) The contributions owed to the scheme by the appropriate person must be reduced by tax relief amounts calculated in accordance with paragraphs (5) to (8) and, if relevant, (11) and (12) of direction 4 of the 2023 Directions (powers to reduce or waive liabilities).

(6) In this regulation—

“adjusted contributions amount” means— if an election under regulation 12 is made in relation to M’s remediable service, the aggregate of the contributions M would have paid in respect of M’s remediable service in the relevant scheme years if M had been required to pay 2015 scheme contributions in respect of that service; or otherwise, the aggregate of M’s legacy scheme contributions in respect of M’s remediable service in the relevant scheme years;

“appropriate person” means— M, or if M is deceased, M’s personal representatives;

“operative time” means— if an election under regulation 12 is made in relation to M’s remediable service, the time the election is made, or otherwise, the end of the deferred choice election period in relation to M;

“paid contributions amount” means the aggregate of— the legacy scheme contributions, or the 2015 scheme contributions, paid by M in relation to M’s remediable service in the relevant scheme years;

“relevant member” means a member who is— a deferred choice member, and a medical practitioner or non-GP provider who paid or would have paid contributions in respect of any scheme year falling within the period of their remediable service in respect of their certified or final pensionable earnings in accordance with— paragraph 10 of Schedule 2 to the 1995 Regulations; regulation 161 of the 2008 Regulations; or regulation 37(3)(a) of the 2015 Regulations.

(7) Where this regulation applies, section 17 of PSPJOA 2022 (pension contributions: active and deferred members (deferred correction)) does not apply.

Remediable service statements

6

(1) The scheme manager must provide a remediable service statement in accordance with section 29 of PSPJOA 2022[^f00018], direction 20 of the 2023 Directions and this regulation to each remedy member or, as the case may be, designated person who has not made an election in respect of that service pursuant to—

(a) regulation 9; or

(b) regulation 12.

(2) The scheme manager must provide the statement to each such remedy member or designated person on or before the relevant date[^f00019].

(3) The scheme manager must provide a further remediable service statement—

(a) where the remedy member has remediable service in an employment or office in relation to which the member is for the time being an active member, at least once in each year ending with the anniversary of the relevant date;

(b) where the remedy member has remediable service in an employment or office in relation to which the member is for the time being a deferred member, on request and within three months beginning with the day of that request.

PART 3 — Elections

Eligibility to make an election: designated persons

7

(1) This regulation applies where for the purposes of regulation 8, 9 or 12 a designated person may make an election on behalf of a remedy member.

(2) Where this regulation applies, the designated person is—

(a) in the circumstances described in regulation 8(2)(b)(i), 9(2)(b)(i) or 12(2)(b)(i)—

(i) a person who is capable and—

(aa) entitled to a surviving partner pension in relation to that member under regulations 23 to 31H of the 1995 Regulations;

(bb) entitled to a surviving adult dependant pension in relation to that member under regulation 67 or 194 of the 2008 Regulations; or

(cc) entitled to a surviving adult dependant pension in relation to that member under regulation 112 of the 2015 Regulations; or

(ii) where there is no such person (capable or otherwise), a person who on the date of issue of a remediable service statement in relation to that member (see regulation 6) is aged 18 or over, capable and—

(aa) entitled as the sole dependent child of that member to pension benefits in relation to that member under regulations 32 to 38 of the 1995 Regulations[^f00020] (child allowance);

(bb) entitled as the sole dependent child of that member to pension benefits in relation to that member under Chapter 5 of Part 2 (benefits for officers: death benefits) or Chapter 5 of Part 3 (benefits for practitioners etc: death benefits) of the 2008 Regulations[^f00021]; or

(cc) entitled as the sole eligible child of that member to pension benefits in relation to that member under Chapter 2 of Part 6 of the 2015 Regulations[^f00022] (survivor benefits: child survivor);

(iii) otherwise, the scheme manager or a person appointed by the scheme manager;

(b) in the circumstances described in regulation 8(2)(b)(ii), 9(2)(b)(ii), 9(2)(b)(iii)(aa) or 12(2)(b)(ii), a personal representative, of the remedy member;

(c) in the circumstances described in regulation 8(2)(b)(iii), 9(2)(b)(iii)(bb) or 12(2)(b)(iii), the scheme manager or a person appointed by the scheme manager.

(3) For the purposes of paragraph (2)—

(a) a person is capable unless, in the opinion of the scheme manager, that person is, by reason of illness or mental disorder or otherwise, unable to look after their own affairs;

(b) the person appointed by the scheme manager (see paragraph (2)(a)(iii) and (c)) may include, in particular—

(i) the personal representatives of the remedy member;

(ii) the parent or guardian of a dependent or eligible child; or

(iii) a dependent or eligible child.

Election for retrospective provision to apply to opted-out service

8

(1) A person mentioned in paragraph (2) may make an election in relation to relevant opted-out service[^f00023] of a member of the legacy scheme or the 2015 scheme (“an opted-out service election”) in accordance with this regulation.

(2) That person is—

(a) a member (“M”) who has a period or periods of service in an employment or office that would have been pensionable and remediable service under the legacy scheme or the 2015 scheme had M not opted out of that scheme for that period, or those periods (“relevant opted-out service”); or

(b) a designated person or such a person as would be a designated person were the relevant opted-out service considered remediable service) where—

(i) M is deceased and was not at the time of their death entitled to a retirement pension in respect of pensionable service under the legacy scheme or the 2015 scheme;

(ii) M is deceased and was at the time of their death entitled to such a retirement pension; or

(iii) M is, in the opinion of the scheme manager, by reason of illness or mental disorder or otherwise unable to look after their own affairs.

(3) An opted-out service election may only be made if an application by or on behalf of M is made in a form and within a period determined, and accompanied by such information as the scheme manager may require.

(4) The scheme manager—

(a) may refuse the application if the condition in paragraph (5) is not met;

(b) must, within six months of receiving the application, send to the person who made the application notice about its outcome;

(c) must, if the scheme manager accepts the application, include with that notice a remediable service statement in accordance with section 29 of PSPJOA 2022 and direction 20 of the 2023 Directions.

(5) The condition referred to in paragraph (4)(a) is that the scheme manager is satisfied that it is more likely than not that, but for an actual or anticipated relevant breach of a non-discrimination rule[^f00024], M would not, during the period of M’s remediable service, have made the decision to opt out of the legacy scheme or the 2015 scheme between 1st April 2015 and 31st March 2022 (both dates inclusive).

(6) That condition is met where M informed the scheme manager at any time between 1st October 2014 and 31st March 2022 (those dates included) of the decision by virtue of which M’s service became relevant opted-out service.

(7) Where the scheme manager has accepted an application made under paragraph (3), the person mentioned in paragraph (2) may make an opted-out service election which must be—

(a) made after a remediable service statement has been provided in accordance with paragraph (4)(c);

(b) in a form determined, and accompanied by such information as is required, by the scheme manager.

Election for 2015 scheme benefits: immediate choice members and deceased members

9

(1) A person mentioned in paragraph (2) may make an election for the benefits paid to or in respect of a remedy member with regard to that member’s remediable service to be determined as if the service to which those benefits relate were pensionable service under the 2015 scheme (an “immediate choice election”) in accordance with this regulation.

(2) That person is—

(a) an immediate choice member; or

(b) a designated person (see regulation 7) where—

(i) the remedy member died before 1st October 2023 and was not at the time of their death entitled to a retirement pension in respect of their remediable service;

(ii) the remedy member died before that date and was at the time of their death entitled to a retirement pension in respect of their remediable service; or

(iii) the immediate choice member—

(aa) died on or after 1st October 2023, or

(bb) is, in the opinion of the scheme manager, by reason of illness or mental disorder or otherwise unable to look after their own affairs.

(3) For the purposes of this regulation, an immediate choice election must—

(a) contain such information as the scheme manager requires;

(b) be made by the immediate choice member or designated person in writing and in such form as the scheme manager determines; and

(4) Where the scheme manager accepts an immediate choice election made by an immediate choice remedy member or designated person in accordance with this regulation or treats such an election as having been made in accordance with paragraph (6), that election is—

(a) treated as having effect—

(i) immediately before the member became a pensioner member[^f00025] of the legacy scheme or the 2015 scheme, or

(ii) immediately before the remedy member’s death if the member died before becoming a pensioner member; and

(b) irrevocable.

(5) From the date on which the election is treated as having effect, the benefits due in respect of the remedy member’s remediable service, in place of the benefits being paid for that service, are such benefits as the scheme manager determines should be paid to or in respect of that member, after having regard to all the circumstances of the case and treating that service as if for all purposes it were pensionable service under the 2015 scheme.

(6) The scheme manager may treat an immediate choice election as having been made under this regulation immediately before the end of the immediate choice election period if paragraph (7) applies.

(7) This paragraph applies if the scheme manager—

(a) does not receive an immediate choice election before the end of the immediate choice election period, and

(b) determines, after having regard to all the circumstances of the case and the advice of the scheme actuary, that it would be more beneficial if the benefits to be paid in respect of the remedy member’s remediable service are determined under the 2015 Regulations.

(8) Where this regulation applies, the reference in section 6(4)(a) of PSPJOA 2022 (immediate choice to receive new scheme benefits) to “the end of the section 6 election period” is to be read as a reference to the end of the immediate choice election period (see regulation 2(1)).

Pension benefits and lump sum benefits: immediate choice members and deceased members

10

(1) This regulation applies in relation to a relevant member (“M”) who has remediable service under the legacy scheme that is pensionable service under that scheme whether or not by virtue of section 2(1) of PSPJOA 2022 (“M’s remediable service”).

(2) Where, at the operative time—

(a) the aggregate of the pension benefits that (after taking into account the effect, if any, of section 3(2) of PSPJOA 2022 (benefits already paid)) have been paid under the scheme to any person (“the beneficiary”) in respect of, or associated with, M’s remediable service exceeds

(b) the aggregate of the pension benefits to which the beneficiary is entitled under the scheme in respect of, or associated with, the service after taking into account the effect, if any, of—

(i) section 2(1) of PSPJOA 2022 and regulation 9 in relation to the pension benefits to which the beneficiary is entitled in respect of the service, and

(ii) Parts 4 (voluntary contributions) and 6 (transfers) in relation to the pension benefits to which the beneficiary is entitled that are associated with the service,

the appropriate person must pay an amount equal to the difference to the scheme.

(3) Where, at the operative time—

(a) the amount mentioned in paragraph (2)(a) is less than

(b) the amount mentioned in paragraph (2)(b),

the scheme manager must pay an amount equal to the difference to the appropriate person.

(4) Where, at the operative time—

(a) the aggregate of the lump sum benefits that (after taking into account the effect, if any, of section 3(2) of PSPJOA 2022) have been paid under the scheme to any person (“the beneficiary”) in respect of, or associated with, M’s remediable service exceeds

(b) the aggregate of the lump sum benefits to which the beneficiary is entitled under the scheme in respect of, or associated with, the service after taking into account the effect, if any, of—

(i) section 2(1) and regulation 9 in relation to the lump sum benefits to which the beneficiary is entitled in respect of the service, and

(ii) Parts 4 (voluntary contributions) and 6 (transfers) in relation to the lump sum benefits to which the beneficiary is entitled that are associated with the service,

the appropriate person must pay an amount equal to the difference to the scheme.

(5) Where, at the operative time—

(a) the amount mentioned in paragraph (4)(a) is less than

(b) the amount mentioned in paragraph (4)(b),

the scheme manager must pay an amount equal to the difference to the appropriate person.

(6) For the purposes of paragraphs (2) and (4), pension benefits and lump sum benefits are associated with M’s remediable service if those benefits are, or are derived from, one or more of the following—

(a) additional pension payable to or in respect of M where one or more of the circumstances described in regulation 19(1)(c) (treatment of additional contributions made under the legacy scheme: immediate choice members and deceased members) apply in relation to that pension;

(b) pension payable to or in respect of M where one or both of the circumstances described in regulation 21(1)(c) (treatment of additional contributions made under the 2015 scheme: immediate choice members and deceased members) apply in relation to that pension;

(c) buy-out contributions paid by or in respect of M where the circumstance described in regulation 22(1)(c) (treatment of buy-out contributions made under 2015 regulation 47: immediate choice members and deceased members) applies in relation to those contributions; and

(d) the acceptance by the scheme manager of a transfer payment or transfer value payment—

(i) under the circumstances described in regulation 38(2)(b) (treatment of transfer and transfer value payments made to the 1995 Section or the 2008 Section that are not made under public sector transfer arrangements);

(ii) under the circumstances described in regulation 41(1)(c)(iii) (transfer and transfer value payments made to the 2015 scheme treated as if they have been accepted under the legacy scheme: immediate choice members and deceased members); or

(iii) in accordance with regulation 53(1) (application and interpretation of regulations 54 to 56: remediable transfer value payments and remediable club transfer value payments).

(7) In this regulation—

“appropriate person” means— in paragraphs (2) and (3), the beneficiary referred to in paragraph (2) or, if the beneficiary is deceased, that beneficiary’s personal representatives; in paragraphs (4) and (5), the beneficiary referred to in paragraph (4) or, if the beneficiary is deceased, that beneficiary’s personal representatives;

“operative time” means— if an immediate choice election by virtue of regulation 9 is made in relation to M’s remediable service, the time when the election is made; otherwise, the end of the immediate choice election period in relation to M;

“relevant member” means a member other than an immediate detriment remedy member who— is an immediate choice member, or died before 1st October 2023.

(8) Where this regulation applies, section 14 of PSPJOA 2022 (pension benefits and lump sum benefits: pensioner and deceased members) does not apply.

Continuation of pensions: immediate or deferred choice election: dependent and eligible children of a remedy member

11

(1) This regulation applies in relation to a relevant child of a remedy member where—

(a) a designated person is eligible to make an election on behalf of the member —

(i) under regulation 9(1) (see regulation 9(2)(b)), or

(ii) under regulation 12(1) (see regulation 12(2)(b); and

(b) on the relevant date, that child is not living in the same household as that designated person.

(2) Paragraph (4) applies if the scheme manager determines that as a result of the acceptance of such an election made by the designated person, the pension being paid to or in respect of a relevant child will reduce.

(3) Paragraph (5) applies if the scheme manager determines that as a result of a designated person not making such an election—

(a) before the end of the immediate choice election period, where paragraph (1)(a)(i) applies; or

(b) before the end of the deferred choice election period, where paragraph (1)(a)(ii) applies,

the pension being paid to or in respect of a relevant child will reduce.

(4) Where this paragraph applies (see paragraph (2)), the scheme manager may treat the election as if it applied only to pension benefits in respect of remediable service other than the pension being paid for that service to or in respect of a relevant child.

(5) Where this paragraph applies (see paragraph (3)), the scheme manager may treat the pension being paid for remediable service to or in respect of a relevant child as if the election had been made in respect of that service.

(6) In this regulation—

“relevant child” means a child who on after 30th September 2023 was— entitled as a dependent child of a remedy member to pension benefits in relation to that member under regulations 32 to 38 of the 1995 Regulations (dependent child); entitled as a dependent child of a remedy member to pension benefits in relation to that member under Chapter 5 of Part 2 or Chapter 5 of Part 3 of the 2008 Regulations (Death benefits); or entitled as an eligible child of a remedy member to pension benefits in relation to that member under Chapter 2 of Part 6 of the 2015 Regulations (Survivor benefits: child survivor);

“relevant date” means— where paragraph (1)(a)(i) applies— the day on which the scheme manager accepts an immediate choice election made in accordance with regulation 9 by the designated person mentioned in regulation 9(2)(b), or if that designated person does not make such an election, the end of the immediate choice election period, or where paragraph (1)(a)(ii) applies— the day on which the scheme manager accepts a deferred choice election made in accordance with regulation 12 by the designated person mentioned in regulation 12(2)(b), or if that designated person does not make such an election, the end of the deferred choice election period.

Election for 2015 scheme benefits: deferred choice members and deceased members

12

(1) A person mentioned in paragraph (2) may make an election for the benefits paid to or in respect of a remedy member with regard to that member’s remediable service to be determined as if the service to which those benefits relate were pensionable service for the purposes of the 2015 Regulations (a “deferred choice election”) in accordance with this regulation.

(2) That person is—

(a) a deferred choice member; or

(b) a designated person where—

(i) the remedy member dies on or after 1st October 2023 and was not at the time of their death entitled to a retirement pension in respect of their remediable service;

(ii) the remedy member becomes entitled to a retirement pension in respect of their remediable service, and dies, on or after that date; or

(iii) the deferred choice member is, in the opinion of the scheme manager, by reason of illness or mental disorder or otherwise unable to look after their own affairs.

(3) For the purposes of this regulation, a deferred choice election must—

(a) contain such information as the scheme manager requires;

(b) be made by a deferred choice member or a designated person in writing and in such form as the scheme manager determines; and

(4) Subject to paragraphs (4A) and (4B), where the scheme manager accepts a deferred choice election made in accordance with this regulation or treats such an election as having been made in accordance with paragraph (6), that election is—

(a) treated as having effect—

(i) immediately before the deferred choice member becomes a pensioner member in respect of their remediable service, or

(ii) immediately before the remedy member’s death; and

(b) irrevocable.

(4A) A deferred choice election made by a deferred choice member or a designated person in the circumstances described in paragraph (2)(b)(iii) may be revoked by that person—

(a) at any time before the cancellation deadline;

(b) by notice in writing and in such form and including such further information as the scheme manager requires.

(4B) Where the scheme manager receives, before the cancellation deadline, notice that a deferred choice member has died—

(a) any deferred choice election made by a deferred choice member or a designated person in the circumstances described in paragraph (2)(b)(iii) lapses; and

(b) any deferred choice election period that has begun (whether or not it has also ended) is to be treated as if it had never begun (or ended) and accordingly, a new deferred choice election period may begin (see paragraph (8) and regulation 2(1)).

(4C) In paragraphs (4A) and (4B), the “cancellation deadline” means—

(a) the beginning of the day two weeks before the day on which any benefits have become payable to or in respect of the member after the end of the deferred choice election period; or

(b) such later time before the day on which any benefits have become payable to or in respect of the member after the end of the deferred choice election period as the scheme manager considers reasonable in all the circumstances of the case.

(5) From the date on which the election is treated as having effect, the benefits due in respect of the remedy member’s remediable service are such benefits as the scheme manager determines should be paid to or in respect of that member, after having regard to all the circumstances of the case and treating that service as if for all purposes it were pensionable service under the 2015 scheme.

(6) The scheme manager may treat a deferred choice election as having been made under this regulation immediately before the end of the deferred choice election period if paragraph (7) applies.

(7) This paragraph applies if the scheme manager—

(a) does not receive a deferred choice election before the end of the deferred choice election period, and

(b) determines, after having regard to all the circumstances of the case and the advice of the scheme actuary, that it would be more beneficial if the benefits to be paid in respect of the remedy member’s remediable service are determined in accordance with the provisions of the 2015 Regulations.

(8) The end of the deferred choice election period must not be more than one year before the day on which it is reasonably expected that, if a deferred choice election were made, benefits under the 2015 scheme would become payable to or in respect of the deferred choice member.

Pension benefits and lump sum benefits: deferred choice election: pensioner and deceased members

13

(1) This regulation applies in relation to a relevant member (“M”) who has remediable service under the legacy scheme that is pensionable service under that scheme whether or not by virtue of section 2(1) of PSPJOA 2022 (“M’s remediable service”).

(2) Where, at the operative time—

(a) the aggregate of the pension benefits that (after taking into account the effect, if any, of section 3(2) of PSPJOA 2022 (benefits already paid)) have been paid under the scheme to any person (“the beneficiary”) in respect of, or associated with, M’s remediable service exceeds

(b) the aggregate of the pension benefits to which the beneficiary is entitled under the scheme in respect of, or associated with, the service after taking into account the effect, if any, of—

(i) section 2(1) of PSPJOA 2022 and regulation 12 in relation to the pension benefits to which the beneficiary is entitled in respect of the service, and

(ii) Parts 4 (voluntary contributions) and 6 (transfers) in relation to the pension benefits to which the beneficiary is entitled that are associated with the service,

the appropriate person must pay to the scheme an amount equal to the difference.

(3) Where, at the operative time—

(a) the amount mentioned in paragraph (2)(a) is less than

(b) the amount mentioned in paragraph (2)(b),

the scheme manager must pay to the appropriate person an amount equal to the difference.

(4) Where, at the operative time—

(a) the aggregate of the lump sum benefits that (after taking into account the effect, if any, of section 3(2) of PSPJOA 2022) have been paid under the scheme to any person (“the beneficiary”) in respect of, or associated with, M’s remediable service exceeds

(b) the aggregate of the lump sum benefits to which the beneficiary is entitled under the scheme in respect of, or associated with, the service after taking into account the effect, if any, of—

(i) section 2(1) of that Act and regulation 12 in relation to the lump sum benefits to which the beneficiary is entitled in respect of the service, and

(ii) Parts 4 (voluntary contributions) and 6 (transfers) in relation to the lump sum benefits to which the beneficiary is entitled that are associated with the service,

the appropriate person must pay an amount equal to the difference to the scheme.

(5) Where, at the operative time—

(a) the amount mentioned in paragraph (4)(a) is less than

(b) the amount mentioned in paragraph (4)(b),

the scheme manager must pay an amount equal to the difference to the appropriate person.

(6) For the purposes of paragraphs (2) and (4), pension benefits and lump sum benefits are associated with M’s remediable service if those benefits are, or are derived from, one or more of the following—

(a) additional pension payable to or in respect of M where one or more of the circumstances described in regulation 19(1)(c) (treatment of additional contributions made under the legacy scheme: deferred choice members) apply in relation to that pension;

(b) additional pension payable to or in respect of M where one or both of the circumstances described in paragraph (2) of regulation 17 (treatment of a corresponding option exercised in accordance with regulation 15 on the making of a deferred choice election for 2015 scheme benefits under regulation 12) apply in relation to that pension;

(c) buy-out contributions paid by or in respect of M where the circumstance described in regulation 18(1)(c) (treatment of buy-out contributions made under 2015 regulation 47: deferred choice members) applies in relation to those contributions; and

(d) the acceptance by the scheme manager of a transfer payment or transfer value payment under one or more of—

(i) under the circumstance described in regulation 38(2)(b) (treatment of transfer and transfer value payments made to the 1995 Section or the 2008 Section that are not made under public sector transfer arrangements);

(ii) under the circumstance described in regulation 39(1)(c) (transfer value payments made to the 2015 scheme that are not made under public sector transfer arrangements: where they must be treated as transfer payments under the 1995 Section or transfer value payments under the 2008 Section: deferred choice members);

(iii) under the circumstance described in regulation 40(1) (transfer value payments in accordance with regulation 39: variation of the member’s rights on the making of a deferred choice election); or

(iv) in accordance with regulation 53(1) (application and interpretation of regulations 54 to 56: remediable transfer value payments and remediable club transfer value payments).

(7) In this regulation—

“appropriate person” means— in paragraphs (2) and (3), the beneficiary referred to in paragraph (2) or, if the beneficiary is deceased, that beneficiary’s personal representatives; in paragraphs (4) and (5), the beneficiary referred to in paragraph (4) or, if the beneficiary is deceased, that beneficiary’s personal representatives.

“operative time” means— if a deferred choice election by virtue of regulation 12 is made in relation to M’s remediable service, the time when the election is made; otherwise, the end of the deferred choice election period in relation to M;

“relevant member” means a deferred choice member or a remedy member who dies on or after 1st October 2023;

PART 4 — Voluntary contributions

Interpretation of Part 4

14

In this Part—

“1995 regulation 73A” means regulation 73A of the 1995 Regulations[^f00026] (Option to pay additional periodical contributions to purchase additional pension);

“1995 regulation 73C” means regulation 73C of the 1995 Regulations (Members option to pay lump sum contributions to purchase additional pension);

“1995 regulation 73D” means regulation 73D of the 1995 Regulations (Payment of additional lump sum contributions by employing authority);

“2008 regulation 34” means regulation 34 of the 2008 Regulations[^f00027] (Member’s option to pay additional periodical contributions to purchase additional pension);

“2008 regulation 36” means regulation 36 of the 2008 Regulations (Member’s option to pay lump sum contribution to purchase additional pension);

“2008 regulation 37” means regulation 37 of the 2008 Regulations (Payment of additional lump sum contributions by employing authority);

“2008 regulation 165” means regulation 165 of the 2008 Regulations[^f00028] (Member’s option to pay additional periodical contributions to purchase additional pension);

“2008 regulation 167” means regulation 167 of the 2008 Regulations (Member’s option to pay lump sum contribution to purchase additional pension);

“2008 regulation 168” means regulation 168 of the 2008 Regulations (Payment of additional lump sum contributions by employing authority);

“2015 regulation 47” means regulation 47 of the 2015 Regulations (Payment of buy-out contributions);

“2015 regulation 58” means regulation 58 of the 2015 Regulations (Accepting an additional pension election);

“2015 regulation 61” means regulation 61 of the 2015 Regulations (Lump sum contributions: payment of contributions and credit of additional pension);

“2015 regulation 63” means regulation 63 of the 2015 Regulations (Periodic contributions);

“2015 transitional regulation 25” means regulation 25 of the 2015 Transitional Regulations[^f00029] (Decoupling of benefits derived from additional contributions);

“actuarial increase” means a late payment actuarial increase under paragraph 2 of Schedule 11 to the 2015 Regulations (Calculation of pension: late payment of pension with actuarial increase) where the calculation of that increase must take account of any buy-out election in accordance with sub-paragraph (4) of that paragraph;

“actuarial reduction” has the meaning given in paragraph 9 of Schedule 7 to the 2015 Regulations (Pension accounts);

“corresponding option” means— where pursuant to section 2(1) of PSPJOA 2022, the remedy member’s remediable service is treated as being pensionable service under the 1995 Regulations— an option under 1995 regulation 73A if the member paid contributions in respect of an additional pension election in accordance with 2015 regulation 63; an option under 1995 regulation 73C if the member paid the lump sum contribution referred to in 2015 regulation 61; or an option under 1995 regulation 73D if the member’s employing authority paid the lump sum contribution referred to in 2015 regulation 61; or where pursuant to section 2(1) of PSPJOA 2022, the remedy member’s remediable service is treated as being pensionable service under the 2008 Regulations— an option under 2008 regulation 34 or 2008 regulation 165 if the member paid contributions in respect of an additional pension election in accordance with 2015 regulation 63; an option under 2008 regulation 36 or 2008 regulation 167 if the member paid the lump sum contribution referred to in 2015 regulation 61; or an option under 2008 regulation 37 or 2008 regulation 168 if the member’s employing authority paid the lump sum contribution referred to in 2015 regulation 61.

“relevant contributions” means contributions that were paid by the remedy member— on or after the member’s 60th birthday if the member’s contributions are to be treated as if they had been paid under a corresponding option exercised under the 1995 Regulations, or on or after the member’s 65th birthday if the member’s contributions are to be treated as if they had been paid under a corresponding option exercised under the 2008 Regulations;

“remedy period” means the period from 1st April 2015 to 31st March 2022 (both dates inclusive).

Elections to pay contributions for additional pension: where they must be treated as if paid under a corresponding option exercised under the 1995 Regulations or the 2008 Regulations

15

(1) This regulation applies to a deferred choice member where, during the remedy period, one or both of the following occurred—

(a) the member’s additional pension account was credited with an amount of additional pension in accordance with 2015 regulation 61;

(b) the member paid contributions in respect of an additional pension election in accordance with 2015 regulation 63.

(2) Where this regulation applies—

(a) all the member’s rights secured by the credit or payment of contributions mentioned in paragraph (1) are extinguished; and

(b) those contributions must be treated as if they had been paid in the relevant scheme year in which they were paid under a corresponding option exercised under the 1995 Regulations or the 2008 Regulations.

(3) For the purposes of this regulation, the reference to “£5,000” in paragraph (7) of 1995 regulation 73A, 2008 regulation 34 and 2008 regulation 165 is to be read as if it were a reference to “£12,079”.

(4) Paragraph (5) applies where the member’s contributions are treated as if they had been paid under a corresponding option in accordance with paragraph (2)(b).

(5) Where this paragraph applies, the scheme manager must, after having regard to the advice of the scheme actuary, take those contributions into account when making one or both of the determinations mentioned in paragraph (6).

(6) For the purposes of paragraph (5), the determinations are—

(a) whether the scheme manager is prohibited from accepting an election from a member under regulation 54(2) of the 2015 Regulations (election to pay contributions for additional pension) in so far as the effect of accepting it would be to provide the member with one or more pensions which exceeds, or in aggregate exceed, the overall limit that applies to such provision under regulation 60 of those Regulations (overall limit on extra pension) for providing additional pensions; and

(b) whether the scheme manager is prohibited from accepting an election from a member under regulation 42(1) of the 2015 Regulations (eligibility to make buy-out election) because the value of the actuarial reduction bought out exceeds the greater of the first and second amounts in regulation 45(3) of those Regulations (overall limit on extra pension).

Treatment of contributions paid after 31st March 2022 under a corresponding option exercised in accordance with regulation 15(2)(b)

16

(1) This regulation applies to a remedy member to whom regulation 15(1) applies where, during the remedy period, the member paid contributions in respect of an additional pension election in accordance with 2015 regulation 63 (see regulation 15(1)(b)) and those contributions are treated as having been paid under a corresponding option exercised under the 1995 Regulations or the 2008 Regulations in accordance with regulation 15(2)(b).

(2) Where this regulation applies, regulation 23 of the 2015 Transitional Regulations (existing additional pension contracts) and paragraph (3) apply to the remedy member in respect of that corresponding option unless the member makes an election in accordance with paragraph (5).

(3) The scheme manager must pay to a remedy member an amount of compensation calculated in accordance with paragraph (4) in respect of any relevant contributions.

(4) The amount of compensation must be equal to the relevant contributions paid by the member reduced by tax relief amounts calculated in accordance with paragraphs (5) to (8) of direction 5 of the 2023 Directions and, if relevant, paragraphs (11) and (12) of that direction.

(5) A remedy member may make an election to cancel the corresponding option with effect from (and including) 1st April 2022 which must—

(a) be made by the member by notice in writing;

(b) be received by the scheme manager within a period of three months beginning with the day after the scheme manager sends the notice referred to in paragraphs (6) and (7); and

(6) The scheme manager must send a notice in writing to the remedy member of the member’s right to make such an election.

(7) The notice must be sent to the member before 1st July 2024 or such later date as the scheme manager considers reasonable in all the circumstances of the case and must specify—

(a) the annual amount of additional pension for which the remedy member is paying additional contributions determined by the scheme manager in respect of the corresponding option that applies to the member under regulation 15(2)(b);

(b) the annual amount of additional pension for which the remedy member will be paying contributions under the 2015 Regulations if the member makes an election under this regulation; and

(8) Where the scheme manager accepts such an election—

(a) the remedy member must be treated as if the scheme manager had accepted a new election to pay contributions under 2015 regulation 58 in respect of such contributions made by the member after 31st March 2022; and

(b) the scheme manager must determine the amount of the annual rate of additional pension being purchased in respect of that election by reference to the actuarial tables that applied for that purpose on the day the member’s election to pay contributions in accordance with 2015 regulation 63 (see regulation 15(1)(b)) was accepted under 2015 regulation 58.

Treatment of a corresponding option exercised in accordance with regulation 15 on the making of a deferred choice election for 2015 scheme benefits under regulation 12

17

(1) This regulation applies to a relevant remedy member who—

(a) has elected to cancel their corresponding option exercised under—

(i) 1995 regulation 73A,

(ii) 2008 regulation 34, or

(iii) 2008 regulation 165,

with effect from (and including) 1st April 2022 in accordance with regulation 16(5); or

(b) is treated as if contributions made by the member or, on the member’s behalf, by the member’s employing authority by lump sum had, for all purposes, been made pursuant to a corresponding option exercised under—

(i) 1995 regulation 73C or 1995 regulation 73D,

(ii) 2008 regulation 36 or 2008 regulation 37, or

(iii) 2008 regulation 167 or 2008 regulation 168.

(2) Where this regulation applies, if the member makes a deferred choice election for 2015 scheme benefits under regulation 12—

(a) paragraph (3)(a) applies in respect of the member’s rights to additional pension secured by the payment of additional contributions made before 1st April 2022 under a corresponding option exercised under—

(i) 1995 regulation 73A,

(ii) 2008 regulation 34, or

(iii) 2008 regulation 165;

(b) paragraph (3)(b) applies in respect of the member’s rights to additional pension secured by the payment of contributions made under a corresponding option exercised under—

(i) 1995 regulation 73C or 1995 regulation 73D,

(ii) 2008 regulation 36 or 2008 regulation 37, or

(iii) 2008 regulation 167 or 2008 regulation 168.

(3) The scheme manager must, after having regard to the advice of the scheme actuary, vary the member’s rights to the additional pension purchased under the corresponding options referred to in paragraph (2) so that those rights are of an equivalent value to the additional pension rights the member would have secured if the contributions had been made in the relevant scheme year in which they were paid—

(a) in respect of an election under 2015 regulation 63, where paragraph (2)(a) applies to the member; and

(b) in respect of an election under 2015 regulation 61, where paragraph (2)(b) applies to the member.

(4) In this regulation, “relevant remedy member” means a remedy member other than one to whom payment of part of a pension has been made pursuant to paragraph (2) of 2015 transitional regulation 25 in respect of additional pension resulting from an option under 1995 regulation 73A or 1995 regulation 73C.

Treatment of buy-out contributions made under 2015 regulation 47: deferred choice members

18

(1) This regulation applies to a remedy member—

(a) who has pensionable service under the legacy scheme by virtue of section 2(1) of PSPJOA 2022;

(b) who is a deferred choice member; and

(c) who paid buy-out contributions in accordance with 2015 regulation 47 during the remedy period (including where any such contributions were paid by the member’s employing authority in place of the member during that period under paragraph (3) of that regulation (“employer buy-out contributions”)).

(2) Where this regulation applies—

(a) all the member’s rights secured by the payment of buy-out contributions mentioned in paragraph (1)(c) are extinguished;

(b) in respect of any buy-out contributions paid during the remedy period by a member (excluding employer buy-out contributions), the member is entitled to an amount of compensation determined in accordance with paragraph (13) unless the member waives the member’s right to compensation in accordance with paragraph (3); and

(c) paragraph (8) applies in relation to employer buy-out contributions made in respect of a member who makes an election under regulation 12 (election for 2015 scheme benefits: deferred choice members and deceased members).

(3) A member may give the scheme manager a notice in writing that the member waives the member’s right to compensation under this regulation (“compensation waiver”).

(4) A compensation waiver ceases to have effect when the member becomes eligible to make an election under regulation 12, and

(a) paragraph (5) applies to a member who does not make an election under regulation 12 before the end of the deferred choice election period;

(b) paragraph (6) applies to a member who does make such an election, where the scheme manager determines that, as a consequence of treating the member’s remediable service as if for all purposes it were pensionable service under the 2015 scheme in accordance with regulation 12(5), neither an actuarial reduction nor an actuarial increase will be applied to the annual rate of pension due in respect of that service;

(c) paragraph (8) applies to a member who does make such an election, where the scheme manager determines that, as a consequence of treating the member’s remediable service as if for all purposes it were pensionable service under the 2015 scheme in accordance with regulation 12(5), an actuarial reduction or an actuarial increase will be applied to the annual rate of pension due in respect of that service.

(5) On the payment of the member’s 1995 Section or 2008 Section benefits in respect of the member’s remediable service, the member must claim by notice in writing—

(a) the compensation due under this regulation; or

(b) rights that are of an equivalent value to the additional pension rights the member would have secured if the contributions referred to in paragraph (1)(c) had been made in the relevant scheme year in which they were paid under—

(i) an option under 1995 regulation 73A on the payment of the member’s 1995 Section benefits in respect of the member’s remediable service, or

(ii) an option under 2008 regulation 34 or 2008 regulation 165 on the payment of the member’s benefits under the 2008 Section in respect of the member’s remediable service.

(6) On the payment of the member’s 1995 Section or 2008 Section benefits in respect of the member’s remediable service, compensation again becomes payable under this regulation.

(7) At the same time as the member makes the election, the member must claim by notice in writing—

(a) the compensation due under this regulation; or

(b) rights under the 1995 Section or the 2008 Section (whichever is relevant) that, after having regard to the advice of the scheme actuary, the scheme manager has determined are of an equivalent value to the member’s rights that were extinguished under paragraph (2)(a).

(8) Where the scheme manager determines that, as a consequence of treating the member’s remediable service as if for all purposes it were pensionable service under the 2015 scheme in accordance with regulation 12(5), an actuarial reduction or an actuarial increase will be applied to the annual rate of pension due in respect of that service, the member is entitled to the rights set out in paragraph (9) in respect of employer buy-out contributions.

(9) Where this paragraph applies, the member is entitled to rights under the 1995 Section or the 2008 Section (whichever is relevant) that, after having regard to the advice of the scheme actuary, the scheme manager has determined are of an equivalent value to the member’s rights that were extinguished under paragraph (2)(a) in so far as those rights relate to employer buy-out contributions.

(10) The scheme manager must—

(a) send a notice in writing to the remedy member of the member’s right to claim an amount of compensation under this regulation or to give the scheme manager a compensation waiver in accordance with paragraph (3); or

(b) if the member is deceased, pay to the member’s personal representatives an amount of compensation determined in accordance with paragraph (13).

(11) The notice must be sent to the member before 31st March 2024 or such later date as the scheme manager considers reasonable in all the circumstances of the case and must specify—

(a) the amount of compensation the member is entitled to claim under this regulation;

(b) the dates by which the member’s claim for compensation in accordance with paragraph (7)(a) (if made) and compensation waiver in accordance with paragraph (3) (if given) must be received by the scheme manager;

(c) the member’s options under paragraphs (5) and (7) if the member gives the scheme manager a compensation waiver in accordance with paragraph (3).

(12) The following must be provided in such form and must include such information as the scheme manager requires—

(a) a compensation waiver in accordance with paragraph (3);

(b) a claim for compensation in accordance with paragraph (5)(a) or (7)(a);

(13) For the purposes of paragraphs (2)(b) and (10), the amount of compensation must be equal to the buy-out contributions paid during the remedy period by the member reduced by tax relief amounts calculated in accordance with paragraphs (5) to (8) of direction 5 of the 2023 Directions and, if relevant, paragraphs (11) and (12) of that direction.

Treatment of additional contributions made under the legacy scheme: deferred choice members

19

(1) This regulation applies to a member—

(a) who is a deferred choice member;

(b) who is not a member to whom payment of part of a pension has been made pursuant to paragraph (2) of 2015 transitional regulation 25 in respect of additional pension resulting from an option under 1995 regulation 73A or 1995 regulation 73C;

(i) the contribution option period began in relation to the member’s option to pay additional periodical contributions under 1995 regulation 73A, 2008 regulation 34 or 2008 regulation 165;

(ii) the member’s employing authority paid to the Department the single lump sum contribution in relation to the member’s option under 1995 regulation 73C, 2008 regulation 36 or 2008 regulation 167;

(iii) the member’s employing authority paid to the Department the single lump sum contribution in relation to that authority’s option under 1995 regulation 73D, 2008 regulation 37 or 2008 regulation 168 in respect of the member; and

(d) in respect of whom a deferred choice election has been accepted by the scheme manager or treated by the scheme manager as having been made in accordance with regulation 12 (election for 2015 scheme benefits: deferred choice members and deceased members).

(2) Where this regulation applies and the scheme manager determines that the benefits to be paid to or in respect of the remedy member for the member’s remediable service are to be determined in accordance with the 2015 Regulations, the scheme manager must, after having regard to the advice of the scheme actuary, vary the member’s rights to the additional pension purchased in respect of the options referred to in paragraph (1)(c) so that those rights are of an equivalent value to the additional pension rights the member would have secured if the contributions had been made in the relevant scheme year in which they were paid—

(a) in respect of an election under 2015 regulation 63 where paragraph (1)(c)(i) applies to or in respect of the member; and

(b) in respect of an election under 2015 regulation 61, where paragraph (1)(c)(ii) or (iii) applies to or in respect of the member.

Treatment of additional contributions made under the legacy scheme: immediate choice members and deceased members

20

(1) This regulation applies to or in respect of a remedy member—

(a) who on 30th September 2023;—

(i) was a pensioner member with regard to benefits paid in respect of remediable service under the legacy scheme; or

(ii) was deceased;

(b) who is not a member to whom payment of part of a pension has been made pursuant to paragraph (2) of 2015 transitional regulation 25 in respect of additional pension resulting from an option under 1995 regulation 73A or 1995 regulation 73C;

(i) the contribution option period began in relation to the member’s option to pay additional periodical contributions under 1995 regulation 73A, 2008 regulation 34 or 2008 regulation 165;

(ii) the member’s employing authority paid to the Department the single lump sum contribution in relation to the member’s option under 1995 regulation 73C, 2008 regulation 36 or 2008 regulation 167;

(iii) the member’s employing authority paid to the Department the single lump sum contribution in relation to that authority’s option under 1995 regulation 73D, 2008 regulation 37 or 2008 regulation 168 in respect of the member; and

(d) in respect of whom an immediate choice election has been accepted by the scheme manager or treated by the scheme manager as having been made in accordance with regulation 9 (election for 2015 scheme benefits: immediate choice members and deceased members).

(2) Where this regulation applies and the scheme manager determines that the benefits to be paid to or in respect of the remedy member for the member’s remediable service are to be determined in accordance with the 2015 Regulations, the scheme manager must, after having regard to the advice of the scheme actuary, vary the member’s rights to the additional benefits purchased in respect of the options referred to in paragraph (1)(c) so that those rights are of an equivalent value to the additional pension rights the member would have secured if the contributions had been made in the relevant scheme year in which they were paid—

(a) in respect of an election under 2015 regulation 63, where paragraph (1)(c)(i) applies to or in respect of the member, and

(b) in respect of an election under 2015 regulation 61, where paragraph (1)(c)(ii) or (iii) applies to or in respect of the member.

(3) In this regulation, “pensioner member” means a person entitled to a pension, including a partial retirement pension under regulation 49 or 180 of the 2008 Regulations[^f00030] (Partial retirement (members aged at least 55)), where—

(a) the person became entitled to that pension on or after 1st April 2015; and

(b) at the same time as the person became entitled to that pension, the person also became entitled to the immediate payment of additional pension in accordance with regulation 49(5)(c) or 180(4)(c) of the 2008 Regulations.

Treatment of additional contributions made under the 2015 scheme: immediate choice members and deceased members

21

(1) This regulation applies to or in respect of a remedy member—

(a) who has pensionable service under the legacy scheme by virtue of section 2(1) of PSPJOA 2022;

(b) who—

(i) is a relevant immediate choice member on 1st October 2023, or

(ii) is a member who died before that date.

(i) the member’s additional pension account was credited with an amount of additional pension in accordance with 2015 regulation 61;

(ii) the member paid contributions in respect of an additional pension election in accordance with 2015 regulation 63.

(2) Where this regulation applies—

(a) all the remedy member’s rights secured by the credit or payment of contributions mentioned in paragraph (1)(c) are extinguished;

(b) as soon as reasonably practicable, the scheme manager must—

(i) treat the contributions (other than any relevant contributions) as if they had been paid in the relevant scheme year in which they were paid under a corresponding option exercised under the 1995 Regulations or the 2008 Regulations, and

(ii) pay to the remedy member or, if the member is deceased, to the member’s personal representatives an amount of compensation calculated in accordance with paragraph (4) in respect of any relevant contributions;

(c) from (and including) 1st October 2023 until the date on which the scheme manager completes the steps set out in sub-paragraph (b), any additional benefits paid to or in respect of the remedy member in relation to that credit or election must be paid from the relevant section of the legacy scheme; and

(d) paragraph (3) applies to a remedy member in respect of whom an immediate choice election has been accepted by the scheme manager or treated by the scheme manager as having been made in accordance with regulation 9.

(3) The scheme manager must, after having regard to the advice of the scheme actuary, vary the member’s rights to the additional benefits purchased by contributions paid under the corresponding options referred to in paragraph (2)(b) so that those rights are of an equivalent value to the additional pension rights the member would have secured if the contributions had been made in the relevant scheme year in which they were paid—

(a) in respect of an election under 2015 regulation 61, where paragraph (1)(c)(i) applies to or in respect of the member, and

(b) in respect of an election under 2015 regulation 63, where paragraph (1)(c)(ii) applies to or in respect of the member.

(4) For the purposes of paragraph (2)(b)(ii), the amount of compensation must be equal to the relevant contributions paid by the member reduced by tax relief amounts calculated in accordance with paragraphs (5) to (8) of direction 5 of the 2023 Directions and, if relevant, paragraphs (11) and (12) of that direction.

(5) In this regulation—

“relevant immediate choice member” means an immediate choice member other than a member entitled to a partial retirement pension under regulation 85 of the 2015 Regulations (effect of the election) where the member did not also become entitled to the immediate payment of additional pension under paragraph (2)(c) of that regulation at the same time as the member became entitled to the partial retirement pension;

“relevant section of the legacy scheme” means— the 1995 Section if, pursuant to section 2(1) of PSPJOA 2022, the remedy member’s remediable service is treated as being pensionable service under the 1995 Regulations, or the 2008 Section if, pursuant to section 2(1) of PSPJOA 2022, the remedy member’s remediable service is treated as being pensionable service under the 2008 Regulations.

(6) For the purposes of this regulation, the reference to “£5,000” in paragraph (7) of 1995 regulation 73A, 2008 regulation 34 and 2008 regulation 165 is to be read as if it were a reference to “£12,079”.

Treatment of buy-out contributions made under 2015 regulation 47: immediate choice members and deceased members

22

(1) This regulation applies to or in respect of a remedy member—

(a) who has pensionable service under the legacy scheme by virtue of section 2(1) of PSPJOA 2022;

(b) who—

(i) is an immediate choice member; or

(ii) is a member who died before 1st October 2023; and

(c) who paid buy-out contributions in accordance with 2015 regulation 47 during the remedy period (including where any such contributions were paid by the member’s employing authority in place of the member during that period under paragraph (3) of that regulation (“employer buy-out contributions”)).

(2) Where this regulation applies—

(a) all the member’s rights secured by the payment of buy-out contributions mentioned in paragraph (1)(c) are extinguished, and

(b) unless paragraph (3) or (4) applies to or in respect of that member, the scheme manager must pay to the member or, if the member is deceased to the member’s personal representatives an amount of compensation determined in accordance with paragraph (9) in respect of any buy-out contributions paid during the remedy period by a member (excluding any employer buy-out contributions).

(3) This paragraph applies to or in respect of a member where—

(a) an immediate choice election has been accepted by the scheme manager or treated by the scheme manager as having been made in accordance with regulation 9;

(b) an annual pension to which an actuarial reduction or an actuarial increase was applied under the 2015 Regulations is being paid to the member or, if the member is deceased, was paid to the member before the member’s death; and

(c) the scheme manager accepts a claim made by a member or designated person in accordance with paragraph (5) for rights under the 1995 Section or the 2008 Section (whichever is relevant) that, after having regard to the advice of the scheme actuary, the scheme manager has determined are of an equivalent value to the member’s rights that were extinguished under paragraph (2)(a).

(4) This paragraph applies to or in respect of a member where—

(a) an immediate choice election has not been accepted by the scheme manager or treated by the scheme manager as having been made in accordance with regulation 9; and

(b) the scheme manager accepts a claim made by a member or designated person in accordance with paragraph (6) for rights that are of an equivalent value to the additional pension rights the member would have secured if the contributions referred to in paragraph (1)(c) had been made in the relevant scheme year in which they were paid under—

(i) an option under 1995 regulation 73A on the payment of the member’s 1995 Section benefits in respect of the member’s remediable service, or

(ii) an option under 2008 regulation 34 or 2008 regulation 165 on the payment of the member’s benefits under the 2008 Section in respect of the member’s remediable service.

(5) For the purposes of paragraph (3)(c), the member or designated person must make the claim—

(a) by notice in writing, in such form and including such further information as the scheme manager requires; and

(b) at the same time as an election under regulation 9 is made.

(6) For the purposes of paragraph (4)(b), the member or designated person must make the claim—

(a) by notice in writing, in such form and including such further information as the scheme manager requires; and

(b) before the end of the immediate choice election period in relation to the member.

(7) The scheme manager must send a notice in writing to the member or designated person—

(a) of the amount of compensation (if any) to which the member is entitled under this regulation;

(b) if paragraph (3) applies to or in respect of the member, of the member’s or designated person’s right to make a claim in accordance with paragraph (5); and

(c) if paragraph (4) applies to or in respect of the member, of the member’s or designated person’s right to make a claim in accordance with paragraph (6).

(8) The scheme manager must send any notice referred to in paragraph (7) to the member or designated person when the scheme manager provides the first remediable service statement in respect of the member under regulation 6 (remediable service statements).

(9) For the purposes of paragraph (2)(b), the amount of compensation must be equal to the buy-out contributions paid during the remedy period by the member reduced by tax relief amounts calculated in accordance with paragraphs (5) to (8) of direction 5 of the 2023 Directions and, if relevant, paragraphs (11) and (12) of that direction.

Remedial arrangements to pay voluntary contributions to secure legacy scheme additional pension

23

(1) This regulation applies to a remedy member (“M”) who is not a deceased member.

(2) M may elect to enter into an arrangement (a “remedial arrangement”) to pay contributions for additional pension under the legacy scheme in accordance with this regulation and—

(a) 1995 regulation 73A or 1995 regulation 73C, or

(b) 2008 regulation 34, 2008 regulation 36, 2008 regulation 165 or 2008 regulation 167.

(3) M may only enter into a remedial arrangement—

(a) in respect of a period of M’s remediable service;

(b) if the scheme manager is satisfied that it is more likely than not that, but for an actual or anticipated relevant breach of a non-discrimination rule[^f00031], M would, during that period, have entered into the same or a similar arrangement;

(i) the end of the period of one year beginning with the day on which a remediable service statement is first provided in respect of M, or

(ii) such later time as the scheme manager considers reasonable in all the circumstances of the case; and

(d) after making an application in accordance with paragraph (4).

(4) An application is made in accordance with this paragraph where—

(a) it is in writing and in such form as the scheme manager determines;

(b) it is accompanied by any information the scheme manager reasonably requires to be provided for the purposes of—

(i) determining the matters mentioned in paragraph (3)(b);

(ii) complying with any requirement imposed by 1995 regulation 73E, 2008 regulation 41 or 2008 regulation 169 in connection with exercising an option to make contributions for additional pension; and

(i) the end of the period of six months beginning with the day on which a remediable service statement is first provided in respect of M, or

(ii) such later time as the scheme manager considers reasonable in all the circumstances of the case.

(5) The scheme manager may treat an application made in accordance with paragraph (4) as if it were a notice under paragraph (1) of 1995 regulation 73E, 2008 regulation 38 or 2008 regulation 169.

(6) Where M enters into a remedial arrangement, M owes to the scheme manager an amount equal to—

(a) the aggregate of the voluntary contributions which M would have owed had M entered into the remedial arrangement at the time M would have entered into the same or a similar arrangement but for a relevant breach of a non-discrimination rule, less

(b) tax relief amounts (if any) calculated in accordance with paragraphs (2) to (6) and, if relevant, (9) and (10) of direction 12 of the 2023 Directions.

(7) In this regulation—

“1995 regulation 73E” means regulation 73E of the 1995 Regulations[^f00032] (Exercise of options under regulations 73A, 73C and 73D);

“2008 regulation 38” means regulation 38 of the 2008 Regulations (Exercise of options under regulations 34, 36 and 37);

“2008 regulation 169” means regulation 169 of the 2008 Regulations (Exercise of options under regulations 165, 167 and 168).

Revocation of cancellation of arrangement or option to secure legacy scheme additional service or additional pension

24

(1) This regulation applies to a remedy member (“M”) who has cancelled—

(a) an arrangement to pay for additional years of service by regular additional contributions under 1995 regulation 72;

(b) an option to purchase additional pension by the making of additional periodical contributions under 1995 regulation 73A; or

(c) an option to purchase additional pension by the making of additional periodical contributions under 2008 regulation 34 or 2008 regulation 165.

(2) M may revoke the cancellation of an arrangement or option referred to in paragraph (1) with the effect that it is treated as if it had never been cancelled.

(3) The revocation referred to in paragraph (2) may only be made—

(a) if the scheme manager is satisfied that it is more likely than not that, but for an actual or anticipated relevant breach of a non-discrimination rule, M would not have made the decision to cancel the arrangement or option (whether or not by virtue of opting out of the legacy scheme or the 2015 scheme);

(b) before—

(i) the end of the period of one year beginning with the day on which a remediable service statement is first provided in respect of M, or

(ii) such later time as the scheme manager considers reasonable in all the circumstances of the case; and

(4) The scheme manager must determine that the condition in respect of which the scheme manager is required to be satisfied under paragraph (3)(a) has been met where M cancelled an arrangement or option referred to in paragraph (1) at any time between 1st October 2014 and 31st March 2022 (those dates inclusive).

(5) An application is made in accordance with this paragraph where—

(a) it is in writing and in such form as the scheme manager determines;

(b) it is accompanied by any information the scheme manager reasonably requires to be provided for the purpose of determining the matters mentioned in paragraph (3)(a);

(i) the end of the period of six months beginning with the day on which a remediable service statement is first provided in respect of M, or

(ii) such later time as the scheme manager considers reasonable in all the circumstances of the case.

(6) Where M revokes the cancellation of an arrangement or option referred to in paragraph (1), M must pay to the scheme an amount equal to—

(a) the outstanding balance of voluntary contributions owed plus interest in accordance with regulation 63, less

(b) amounts representing tax relief calculated in accordance with direction 12(2) to (7) of the 2023 Directions, as if the arrangement or option were a new remedial voluntary contributions arrangement made by virtue of section 25(1) of PSPJOA 2022.

(7) Where the scheme manager makes a determination in accordance with direction 12(6) of the 2023 Directions, direction 12(8) (provision of explanation) and (9) and (10) (appeals) apply.

(8) In this regulation, “1995 regulation 72” means regulation 72 of the 1995 Regulations[^f00033] (paying for additional service or unreduced retirement lump sum by regular additional contributions).

PART 5 — Divorce or the dissolution of a civil partnership

Interpretation of Part 5

25

In this Part—

“the 1999 Order” means the Welfare Reform and Pensions (Northern Ireland) Order 1999[^f00034];

“the 2000 Regulations” means the Pensions on Divorce etc. (Provision of Information) (Northern Ireland) Regulations 2000[^f00035];

“appropriate amount” means the appropriate amount for the purposes of paragraph (1) of article 26 of the 1999 Order (Creation of pension debits and credits) determined in accordance with— article 26(2) of the 1999 Order, or article 26(3) of the 1999 Order but with the amount specified to be transferred converted into a percentage using the formula— (A x 100) / B Where—

“A” is the amount specified to be transferred, and

“B” is the valuation of pension benefits at the valuation day provided by the scheme manager;

“operative time” means— if an election under regulation 9 is made in relation to a corresponding pension debit member’s remediable service, the time the election is made or otherwise the end of the immediate choice election period; if an election under regulation 12 is made in relation to a corresponding pension debit member’s remediable service, the time the election is made or otherwise the end of the deferred choice election period;

“remediable service shareable rights” means the shareable rights of the remedy member obtained by virtue of the remedy member’s remediable service during the period beginning with 1st April 2015 and ending with the earlier of— the day before the transfer day, and the last day of the member’s remediable service;

“shareable rights” has the meaning given in article 24(2) of the 1999 Order (scope of mechanism);

“transfer day” has the meaning given in article 26(8) of the 1999 Order;

“valuation day” has the meaning given in article 26(7) of the 1999 Order.

Pension debits: valuation of pension benefits before 1st October 2023: deferred choice members (immediate alternative debit of appropriate amount)

26

(1) This regulation applies to a corresponding pension debit member[^f00036] (“DM”) where—

(a) DM is a deferred choice member who has pensionable service under the legacy scheme by virtue of section 2(1) of PSPJOA 2022;

(b) before 1st October 2023, the scheme manager provided a valuation of benefits, in respect of remediable service shareable rights, under regulation 3 of the 2000 Regulations[^f00037] (Information about pensions on divorce or dissolution of a civil partnership: valuation of pension benefits); and

(c) on or after 1st April 2015, DM’s remediable service shareable rights became subject to a debit of the appropriate amount under the 2015 scheme.

(2) Where this regulation applies, all DM’s remediable service shareable rights subject to a debit of the appropriate amount under the 2015 scheme—

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