The National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013

[^key-f8cfd560a1d2338b7b5565d0958bc533]: Words in reg. 2.D.7(1) substituted (with effect in accordance with reg. 1(6) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1), 33(2)

[^key-171c4878be69709ebdfb08b9d793e3ec]: Words in reg. 2.D.7(3) inserted (with effect in accordance with reg. 1(6) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1), 33(3)

[^key-825af316114b6b18c25ad378cc324c77]: Words in reg. 2.D.7(5) inserted (with effect in accordance with reg. 1(6) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1), 33(4)

[^key-1c9b180cb692af154d5443424d9a415d]: Words in reg. 2.D.13(2A) inserted (with effect in accordance with reg. 1(5) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1), 34

[^key-2a0548d76f18248d9b4e0e40f8af8365]: Words in reg. 3.A.1 inserted (with effect in accordance with reg. 1(6) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1), 35

[^key-a3520aa13a25b5798b5e00bf609abe48]: Words in reg. 3.A.7(1) inserted (with effect in accordance with reg. 1(6) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1), 36

[^key-500ac39aa12b9e95da22811ec9579827]: Words in reg. 3.A.11(1) inserted (with effect in accordance with reg. 1(6) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1), 37

[^key-703379fb9d464ce906d86344daf37ff7]: Words in reg. 3.D.5(1)(a)(i) substituted (with effect in accordance with reg. 1(6) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1), 38(a)

[^key-e57092db4693afcd0facec15ee372ed9]: Words in reg. 3.D.5(5)(a)(ii) substituted (with effect in accordance with reg. 1(6) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1), 38(b)

[^key-2ad887574d9f0f7e5f29fb71b79bf84c]: Reg. 3.D.5(5)(b) omitted (with effect in accordance with reg. 1(6) of the amending S.S.I.) by virtue of The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1), 38(c)

[^key-c19d60f7f3b38d6158e65d04c3d9ba78]: Words in reg. 3.D.6(4) substituted (with effect in accordance with reg. 1(6) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1), 39

[^key-2e1ca32551a0bdeb4b2c82849b68fcd4]: Word in reg. 2.A.10(8)(b) substituted (with effect from 6.4.2020) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(5), 11(3)

[^key-ceed31dcad03a205fba592f69488f791]: Word in reg. 2.A.5(3) substituted (with effect from 6.4.2020) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(5), 8(2)

[^key-52a1ceff8d70d3db8d89478c93813def]: Word in reg. 2.A.5(4) substituted (with effect from 6.4.2020) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(5), 8(3)

[^key-214afb6de0c6163eae176f1e70e0d6e1]: Reg. 2.A.6(1)(i) omitted (with effect from 1.4.2015) by virtue of The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(4), 9(2)

[^key-28faa1db1390348dc1d77855b4c8c03f]: Reg. 2.A.6(1)(k)-(m) inserted (with effect from 1.4.2015) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(4), 9(3)

[^key-c3ab8af1618f4dc110dc93c45e8a4a0f]: Reg. 2.A.9(12)-(19) inserted (with effect from 1.4.2025) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(2), 10

[^key-73b917bc742640f943a530acf628add0]: Word in reg. 2.A.10(4)(b) substituted (with effect from 6.4.2020) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(5), 11(2)

[^key-ac7111107a5d99bed78516ab788242e0]: Words in reg. 2.B.1(3)(a)(i) omitted (with effect from 1.4.2015) by virtue of The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(4), 12

[^key-ebec15097fededfe734ca87c9c2b0e10]: Words in reg. 2.E.22(7) substituted (with effect from 1.4.2008) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(3), 13

[^key-90063868151e5486d697dea2b2f1ffe2]: Reg. 2.J.9(2A) inserted (with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 14(3)

[^key-b0ac65c451ace29281ba938073e26d1c]: Words in reg. 2.J.9(2)(a) inserted (with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 14(2)

[^key-c31d3481572a313a2d5c8eeca857a370]: Word in reg. 3.A.4(3) substituted (with effect from 6.4.2020) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(5), 15(2)

[^key-73b82d4a4c67bbba81d06cddd187cd80]: Word in reg. 3.A.4(4) substituted (with effect from 6.4.2020) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(5), 15(3)

[^key-ec9d6b5698f730aca703ed40f901636f]: Reg. 3.A.5(1)(h) omitted (with effect from 1.4.2015) by virtue of The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(4), 16(2)

[^key-3e8d44c203db4e086eff1a375c77747a]: Reg. 3.A.5(1)(j)-(l) inserted (with effect from 1.4.2015) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(4), 16(3)

[^key-c76dfb9a93ba025f5815a132af7f62dc]: Word in reg. 3.A.8(4)(b) substituted (with effect from 6.4.2020) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(5), 17

[^key-433c88ff85cc020c6f4a5249990aec76]: Word in reg. 3.B.1(3)(a)(i) omitted (with effect from 1.4.2015) by virtue of The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(4), 18

[^key-f96c179dcb7faa553a99f585fd6d8719]: Words in reg. 3.E.22(7) substituted (with effect from 1.4.2008) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(3), 19

[^key-7907e4e71fdc1e2ba888ed9e7cb658c7]: Reg. 3.J.9(2A) inserted (with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 20(3)

[^key-37175a7bce01628bdd7088bb67928749]: Words in reg. 3.J.9(2)(a) inserted (with effect from 6.4.2024) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(9), 20(2)

Actuarial reports and accounts

Restriction of reckonable pay where the Scottish Ministers consider the amount is inordinate

2.A.13A

• (1) Where, having regard to the matters referred to in paragraph (2), the Scottish Ministers consider that the amount which would otherwise constitute the member’s interim reckonable pay for the purposes of regulation 2.A.11 is inordinate, the Scottish Ministers may, for the purposes of this regulation, determine what the amount of a member’s interim reckonable pay is to be.

• (2) Those matters are—

• (a) any variations in the level of the member’s pay during a period not exceeding ten years and ending with the later of the date the member ceases to be in pensionable employment or the date the member dies;

• (b) the general level of pensionable pay pertaining in NHS employment for members of the same or an equivalent grade or post during the period under consideration for the purposes of sub-paragraph (a);

• (c) promotion and re-grading prospects pertaining in NHS employment for members of the same or an equivalent grade or post;

• (d) any other matters the Scottish Ministers consider relevant.

• (3) Where the Scottish Ministers determine the amount of a member’s pensionable pay pursuant to paragraph (1)—

• (a) the difference between the amount which would, but for the determination pursuant to paragraph (1), be the member’s interim reckonable pay and the amount so determined pursuant to that paragraph and adjusted for the purposes of regulation 2.A.12, is to be ignored for the purposes of this regulation (“the ignored amount”);

• (b) any contributions referable to the ignored amount and paid by the member pursuant to regulation 2.C.1 are, net of any tax payable, to be refunded to that member;

• (c) any contributions referable to the ignored amount and paid by the employing authority pursuant to regulation 2.C.5 are to be refunded to that employing authority.

Meaning of “reckonable pay”: non-concurrent part-time employment

Meaning of “reckonable pay”: concurrent part-time employments

Out of hours providers

Interest and administration charges: late paid contributions

2.J.10A

• (1) For the purposes of this regulation, where an employing authority fails to pay, by the dates therein specified, contributions it is required to pay under any or all of regulations 2.C.1, 2.C.5, 2.C.6, 2.C.8, 2.C.10 and 2.C.11, there is a chargeable event.

• (2) Where there is a chargeable event, the Scottish Ministers may determine what amount of contributions are unpaid having regard to—

• (a) the amount of contributions historically paid at a chargeable event by that employing authority;

• (b) any reasons or explanation provided by the employing authority for the change in the amount of contributions it has paid at such an event;

• (c) any other factors that the Scottish Ministers consider relevant.

• (3) Where there is a chargeable event, the employing authority is liable to pay standard rate interest on the amount of unpaid contributions constituting that event and an administration charge in respect of each such event.

• (4) Where the Scottish Ministers become aware of a chargeable event, the Scottish Ministers must give the employing authority a written notice specifying—

• (a) the date of the chargeable event;

• (b) the amount of unpaid contributions determined under paragraph (2);

• (c) the amount of interest at the standard rate payable in respect of that event;

• (d) the amount of administration charge payable in respect of it;

• (e) that payment of the amounts referred to in sub-paragraphs (c) and (d) is to be made within 1 month of the date of the notice and that failure to do so incurs further interest and administration charges.

• (5) Any amount payable by way of interest or payable by way of an administration charge is to be paid as a single lump sum unless the Scottish Ministers consider the case to be exceptional and consider it appropriate for all, or part, of such an amount to be paid over a period and by a number of instalments determined by the Scottish Ministers.

• (6) Where the Scottish Ministers consider the case to be exceptional, nothing in the preceding paragraphs prevents the Scottish Ministers from waiving all or any part of the amount of interest, or all or any administration charges, payable.

• (7) The standard rate of interest is the Superannuation Contributions Adjusted for Past Experience discount rate set by the Treasury.

• (8) The administration charge in respect of arrears relating to the Scheme Year 2014-2015 and subsequent years is £75.

• (9) In any particular case the Scottish Ministers may direct that, for the purposes of this regulation, “employing authority” includes a successor, transmittee or assignee of an employing authority’s business or functions.

Interest and administration charges: late paid contributions

3.J.10A

• (1) For the purposes of this regulation, where an employing authority fails to pay, by the dates therein specified, contributions it is required to pay under any or all of regulations 3.C.1, 3.C.3, 3.C.5, 3.C.6, 3.C.8, or 3.C.9, there is a chargeable event.

• (2) Where there is a chargeable event, the Scottish Ministers may determine what amount of contributions are unpaid having regard to—

• (a) the amount of contributions historically paid at a chargeable event by that employing authority;

• (b) any reasons or explanation provided by the employing authority for the change in the amount of contributions if any it has paid at such an event;

• (c) any other factors that the Scottish Ministers consider relevant.

• (3) Where there is a chargeable event, the employing authority is liable to pay standard rate interest on the amount of unpaid contributions constituting that event and an administration charge in respect of each such event.

• (4) Where the Scottish Ministers become aware of a chargeable event, they must give the employing authority a written notice specifying—

• (a) the date of each chargeable event;

• (b) the amount of unpaid contributions determined under paragraph (2) constituting each such chargeable event;

• (c) the amount of interest at the standard rate payable in respect of each of those events;

• (d) the amount of administration charge payable in respect that event;

• (e) that payment of the amounts referred to in sub-paragraphs (c) and (d) is to be made within 1 month of the date of the notice and that failure to do so incurs further interest and administration charges.

• (5) Any amount payable by way of interest or payable by way of an administration charge is to be paid as a single lump sum unless the Scottish Ministers consider the case to be exceptional and consider it appropriate for all, or part, of such an amount to be paid over a period, and by a number of instalments, determined by the Scottish Ministers.

• (6) Where the Scottish Ministers consider the case to be exceptional, nothing in the preceding paragraphs prevents them from waiving all or any part of the amount of interest, or all or any administration charges, payable.

• (7) The standard rate of interest is the Superannuation Contributions Adjusted for Past Experience discount rate set by the Treasury.

• (8) The administration charge in respect of arrears relating to the scheme year 2014-2015 and subsequent years is £75.

• (9) In any particular case the Scottish Ministers may direct that, for the purposes of this regulation, “employing authority” includes a successor, transmittee or assignee of all or part of an employing authority’s business or functions.

Civil partnerships and marriage of same sex couples

2.A.1A

• (1) In this Part, a reference to—

• (a) civil partnership is to be read as including a reference to marriage of a same sex couple and a reference to civil partners and a person who is in a civil partnership is to be construed accordingly;

• (b) a person who is living with another person as if they were in a civil partnership is to be read as including a reference to a person who is living with another person of the same sex as if they were married.

• (2) Where paragraph (1) requires a reference to be read in a particular way, any related reference (such as a reference to a civil partnership that has ended, a reference to a person whose civil partnership has ended, or a reference to persons formerly living together as civil partners) is to be read accordingly.

• (3) For the purposes of paragraphs (1) and (2), it does not matter how a reference is expressed.

• (4) In this regulation, “civil partnership” and “civil partners” have the meanings given by section 1 of the Civil Partnership Act 2004.

Interpretation: further provisions

Civil partnerships and marriage of same sex couples

3.A.1A

• (1) In this Part, a reference to—

• (a) civil partnership is to be read as including a reference to marriage of a same sex couple and a reference to civil partners and a person who is in a civil partnership is to be construed accordingly;

• (b) a person who is living with another person as if they were in a civil partnership is to be read as including a reference to a person who is living with another person of the same sex as if they were married.

• (2) Where paragraph (1) requires a reference to be read in a particular way, any related reference (such as a reference to a civil partnership that has ended, a reference to a person whose civil partnership has ended, or a reference to persons formerly living together as civil partners) is to be read accordingly.

• (3) For the purposes of paragraphs (1) and (2), it does not matter how a reference is expressed.

• (4) In this regulation, “civil partnership” and “civil partners” have the meanings given by section 1 of the Civil Partnership Act 2004.

Interpretation: further provisions

Right to transfer a deferred pension to the 2015 Scheme

2.F.18

• (1) An active member of the 2015 Scheme, who meets both condition A and one of either condition B or condition C, may require the Scottish Ministers to use the cash equivalent of the member’s rights under this Section of the scheme to acquire rights in the 2015 Scheme: this is subject to the following provisions of this regulation.

• (2) Condition A is that the member—

• (a) is a deferred member of this Section of the scheme; and

• (b) became an active member of the 2015 Scheme before attaining the age of 65.

• (3) Condition B is that the member has a break in pensionable employment for any one period of more than five years beginning with the day immediately following the cessation of the pensionable service in respect of which that person is a deferred member of this Section of the scheme and ending on the day immediately before the person became an active member of the 2015 Scheme in accordance with paragraph (2)(b).

• (4) Condition C is that the member—

• (a) has a break in active membership of the 2015 Scheme for any one period of more than five years which is the first break of such a period since that membership commenced; and

• (b) has not previously had a break in pensionable employment before becoming an active member of the 2015 Scheme which would satisfy condition B.

• (5) For the purposes of paragraphs (3) and (4), any break in active membership of this Section of the scheme where the member was in pensionable public service as defined in paragraph 3(2) of Schedule 7 to the 2013 Act is to be disregarded.

• (5A) The Scottish Ministers must provide a member to whom this regulation applies with a notice in writing stating that the member has the right to request a statement of the amount of the cash equivalent of the member’s benefits accrued in accordance with these Regulations (“a statement of entitlement”).

• (5B) The Scottish Ministers must provide the member with the notice referred to in paragraph (5A) within the period of three months beginning with the date on which the Scottish Ministers receive notification from the member’s employing authority that the member has joined the 2015 Scheme.

• (5C) In accordance with paragraph (5D), a member who has received a notice provided in accordance with paragraph (5A) may request the Scottish Ministers to provide a statement of entitlement.

• (5D) For the purposes of paragraph (5C), a request for a statement of entitlement must—

• (a) be made by the member in writing on the form provided by the Scottish Ministers for that purpose;

• (b) be received by the Scottish Ministers before the end of the three month period beginning with the date of the notice under paragraph (5A).

• (6) The Scottish Ministers must provide a member who has requested a statement of entitlement in accordance with paragraph (5D) with a statement of entitlement at the guarantee date.

• (7) In this regulation, “the guarantee date” means any date that falls within the required period and is—

• (a) chosen by the Scottish Ministers;

• (b) specified in the statement of entitlement; and

• (c) within the period of 10 days ending with the date on which the member is provided with the statement of entitlement.

• (8) In counting the period of 10 days referred to in paragraph (7)(c), Saturdays, Sundays, Christmas Day, New Year’s Day and Good Friday are excluded.

• (9) In paragraph (7), “the required period” means—

• (a) the period of three months beginning with the date on which the Scottish Ministers receive the member’s request for a statement of entitlement made in accordance with paragraph (5D); or

• (b) such longer period beginning with that date (but not exceeding six months) as may be reasonably required if, for reasons beyond the control of the Scottish Ministers, the requisite information cannot be obtained to calculate the amount of the cash equivalent.

• (10) Subject to paragraphs (11) to (13), the member’s guaranteed cash equivalent shall be equal to the capitalised value of all of the member’s rights to benefits accrued under these Regulations and any associated rights under Part 1 of the Pensions (Increase) Act 1971.

• (11) The Scottish Ministers must—

• (a) take advice from the scheme actuary before determining the factors to be used in the calculation of the member’s guaranteed cash equivalent; and

• (b) calculate and verify the amount of the guaranteed cash equivalent in accordance with the Occupational Pension Schemes (Transfer Values) Regulations 1996.

• (12) A member’s cash equivalent will be at least equal to the amount of any transfer payments accepted in respect of the member under regulation 2.F.10 (which deals with the crediting of additional service upon transfer), plus the amount of the member’s contributions to this Section of the Scheme.

• (13) A member who has received a statement of entitlement in accordance with paragraph (6) may apply to the Scottish Ministers for the cash equivalent of the member’s rights under this Section of the scheme to be used to acquire rights under the 2015 Scheme.

• (14) An application under this regulation must be made in respect of each and every portion of the cash equivalent and shall be—

• (a) made in writing on the form provided for this purpose by the Scottish Ministers;

• (b) made before the end of the period of three months beginning with the guarantee date;

• (c) irrevocable.

• (15) On the making of such an application—

• (a) a member becomes entitled to be credited with an increase to the member’s pensionable earnings and a period of pensionable service in the 2015 Scheme in respect of the cash equivalent value of the member’s benefits under this Section of the scheme calculated in accordance with regulation 144 of the 2015 Scheme; and

• (b) the member’s rights under this Section of the scheme are extinguished on the day that the member is credited with an increase to the member’s pensionable earnings and a period of pensionable service in accordance with regulation 144 of the 2015 Scheme.

• (16) A member’s right to require the Scottish Ministers to use the cash equivalent of the member’s rights in the way referred to in paragraph (1) may only be exercised once.

Benefit information statements

2.J.15

• (1) The Scottish Ministers must provide a benefit information statement to each member in accordance with—

• (a) section 14 (information about benefits) of the 2013 Act; and

• (b) any Treasury directions given from time to time pursuant to that section.

• (2) Paragraph (1) does not provide a right for a member to request a benefit information statement.

• (3) The Scottish Ministers are only required to provide a member with one benefit information statement per scheme year.

• (4) A benefit information statement provided pursuant to paragraph (1) is to be treated as though it is the information mentioned in regulation 16(2)(a) of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 for the purposes of determining whether or not information must be given under regulation 16(1) of those Regulations.

Exceptions to requirement that NHS employment must have ceased

3.D.18

• (1) A member is not prevented from becoming entitled to a pension under regulation 3.D.1 in respect of pensionable service as regards which the member is a deferred member because of continuing in NHS employment if paragraph (2) applies.

• (2) This paragraph applies if the member—

• (a) is in employment with an employing authority in respect of which the member is eligible to join the 2015 Scheme; and

• (b) has a break of service under the 2015 Regulations that exceeds five years.

Right to transfer a deferred pension to the 2015 Scheme

3.F.18

• (1) An active member of the 2015 Scheme, who meets both condition A and one of either condition B or condition C, may require the Scottish Ministers to use the cash equivalent of the member’s rights under this Section of the scheme to acquire rights in the 2015 Scheme: this is subject to the following provisions of this regulation.

• (2) Condition A is that the member—

• (a) is a deferred member of this Section of the scheme; and

• (b) became an active member of the 2015 Scheme before attaining the age of 65.

• (3) Condition B is that the member has a break in pensionable employment for any one period of more than five years beginning with the day immediately following the cessation of the pensionable service in respect of which that person is a deferred member of this Section of the scheme and ending on the day immediately before the person became an active member of the 2015 Scheme in accordance with paragraph (2)(b).

• (4) Condition C is that the member—

• (a) has a break in active membership of the 2015 Scheme for any one period of more than five years which is the first break of such a period since that membership commenced; and

• (b) has not previously had a break in pensionable employment before becoming an active member of the 2015 Scheme which would satisfy condition B.

• (5) For the purposes of paragraphs (3) and (4), any break in active membership of this Section of the scheme where the member was in pensionable public service as defined in paragraph 3(2) of Schedule 7 to the 2013 Act is to be disregarded.

• (5A) The Scottish Ministers must provide a member to whom this regulation applies with a notice in writing stating that the member has the right to request a statement of the amount of the cash equivalent of the member’s benefits accrued in accordance with these Regulations (“a statement of entitlement”).

• (5B) The Scottish Ministers must provide the member with the notice referred to in paragraph (5A) within the period of three months beginning with the date on which the Scottish Ministers receive notification from the member’s employing authority that the member has joined the 2015 Scheme.

• (5C) In accordance with paragraph (5D), a member who has received a notice provided in accordance with paragraph (5A) may request the Scottish Ministers to provide a statement of entitlement.

• (5D) For the purposes of paragraph (5C), a request for a statement of entitlement must—

• (a) be made by the member in writing on the form provided by the Scottish Ministers for that purpose;

• (b) be received by the Scottish Ministers before the end of the three month period beginning with the date of the notice under paragraph (5A).

• (6) The Scottish Ministers must provide a member who has requested a statement of entitlement in accordance with paragraph (5D) with a statement of entitlement at the guarantee date.

• (7) In this regulation, “the guarantee date” means any date that falls within the required period and is—

• (a) chosen by the Scottish Ministers;

• (b) specified in the statement of entitlement; and

• (c) within the period of 10 days ending with the date on which the member is provided with the statement of entitlement.

• (8) In counting the period of 10 days referred to in paragraph (7)(c), Saturdays, Sundays, Christmas Day, New Year’s Day and Good Friday are excluded.

• (9) In paragraph (7), “the required period” means—

• (a) the period of three months beginning with the date on which the Scottish Ministers receive the member’s request for a statement of entitlement made in accordance with paragraph (5D); or

• (b) such longer period beginning with that date (but not exceeding six months) as may be reasonably required if, for reasons beyond the control of the Scottish Ministers, the requisite information cannot be obtained to calculate the amount of the cash equivalent.

• (10) Subject to paragraphs (11) to (13), the member’s guaranteed cash equivalent shall be equal to the capitalised value of all of the member’s rights to benefits accrued under these Regulations and any associated rights under Part I of the Pensions (Increase) Act 1971.

• (11) The Scottish Ministers must—

• (a) take advice from the scheme actuary before determining the factors to be used in the calculation of the member’s guaranteed cash equivalent; and

• (b) calculate and verify the amount of the guaranteed cash equivalent in accordance with the Occupational Pension Schemes (Transfer Values) Regulations 1996.

• (12) A member’s cash equivalent will be at least equal to the amount of any transfer payments accepted in respect of the member under regulation 3.F.10 (which deals with the crediting of additional service upon transfer), plus the amount of the member’s contributions to this Section of the scheme.

• (13) A member who has received a statement of entitlement in accordance with paragraph (6) may apply to the Scottish Ministers for the cash equivalent of the member’s rights under this Section of the scheme to be used to acquire rights under the 2015 Scheme.

• (14) An application under this regulation must be made in respect of each and every portion of the cash equivalent and is—

• (a) to be made in writing on the form provided for this purpose by the Scottish Ministers;

• (b) to be made before the end of the period of three months beginning with the guarantee date;

• (c) irrevocable.

• (15) On the making of such an application—

• (a) a member becomes entitled to be credited with an increase to the member’s pensionable earnings and a period of pensionable service in the 2015 Scheme in respect of the cash equivalent value of the member’s benefits under this Section of the scheme calculated in accordance with regulation 144 of the 2015 Scheme, and

• (b) the member’s rights under this Section of the scheme are extinguished on the day that the member is credited with an increase to the member’s pensionable earnings and a period of pensionable service in accordance with regulation 144 of the 2015 Scheme.

• (16) A member’s right to require the Scottish Ministers to use the cash equivalent of the member’s rights in the way referred to in paragraph (1) may only be exercised once.

Benefit information statements

3.J.15

• (1) The Scottish Ministers must provide a benefit information statement to each member in accordance with—

• (a) section 14 (information about benefits) of the 2013 Act; and

• (b) any Treasury directions given from time to time pursuant to that section.

• (2) Paragraph (1) does not provide a right for a member to request a benefit information statement.

• (3) The Scottish Ministers are only required to provide a member with one benefit information statement per scheme year.

• (4) A benefit information statement provided pursuant to paragraph (1) is to be treated as though it is the information mentioned in regulation 16(2)(a) of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 for the purposes of determining whether or not information must be given under regulation 16(1) of those Regulations.

Meaning of “surviving scheme partner”

Meaning of “surviving scheme partner”