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The National Health Service Pension Schemes (Remediable Service) (Scotland) Regulations 2023

Type Scottish-Statutory-Instrument

Publication 2023-09-05

Last updated 2025-10-31

State In force

Jurisdiction Scotland

Department King's Printer for Scotland

Source legislation.gov.uk

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Reform history JSON API

Made: at 11.32 a.m. on 5th September 2023

Laid before the Scottish Parliament: at 4.30 p.m. on 5th September 2023

Coming into force: 1st October 2023

In accordance with section 27(1) of PSPJOA 2022, the powers conferred by sections 18 to 22, 23(1) and (2) and 24 to 26 of that Act are exercised in accordance with Treasury directions[^f00004].

PART 1 — General provisions

Citation, commencement and extent

1

(1) These Regulations may be cited as the National Health Service Pension Schemes (Remediable Service) (Scotland) Regulations 2023.

(2) These Regulations come into force on 1 October 2023.

(3) These Regulations extend to Scotland.

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];

“2011 Regulations” means the National Health Service Superannuation Scheme (Scotland) Regulations 2011[^f00007];

“1995 Section” means the section of the National Health Service Superannuation scheme for Scotland set out in the 2011 Regulations;

“2008 Section” means the section of the National Health Service Superannuation scheme for Scotland set out in the 2013 Regulations;

“2013 Regulations” means the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013[^f00008];

“2015 Regulations” means the National Health Service Pension Scheme (Scotland) Regulations 2015[^f00009];

“2015 Transitional Regulations” means the National Health Service Pension Scheme (Transitional and Consequential Provisions) (Scotland) Regulations 2015[^f00010];

“2015 scheme” means the National Health Service Pension scheme for Scotland set out in the 2015 Regulations;

“2015 scheme contributions” means contributions under regulation 37 of the 2015 Regulations (members’ contributions; supplementary; medical practitioners and non-GP providers);

“2022 Directions” means the Public Service Pensions (Exercise of Powers, Compensation and Information) Directions 2022[^f00011];

“active or deferred remedy member” means a member who— on 30 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;

“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 active or deferred remedy member or the designated person in accordance with regulation 6, or such earlier or later time 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 remedy member or the designated person in accordance with regulation 6, or such— later time as the scheme manager considers reasonable in all the circumstances of the case; or earlier time as agreed by the scheme manager with the remedy member or designated person;

“immediate detriment remedy member” means a remedy member who has obtained an immediate detriment remedy in relation to the member’s remediable service;

“legacy scheme” means the National Health Service Superannuation scheme for Scotland comprising both the 1995 Section and the 2008 Section;

“legacy scheme contributions” means contributions under paragraph 14[^f00012] of schedule 1 of the 2011 Regulations (medical and dental practitioners: contributions (to the 1995 Section)) or regulation 3.C.2 of the 2013 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;

“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 30 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 1 April 2015, and on 30 September 2023, the member was an active or deferred member in respect of remediable service in the 2015 scheme;

“relevant scheme year” means one of the seven scheme years beginning with 1 April 2015 to 31 March 2016 and ending with 1 April 2021 to 31 March 2022;

“remedy member” means a member who has pensionable service in the legacy scheme or the 2015 scheme that is remediable service[^f00013];

“scheme administrator” means the Scottish Ministers;

“scheme manager” means the Scottish Ministers or, where the Scottish Ministers have made arrangements for any of the functions and responsibilities as scheme manager under the 2015 Regulations to be performed on the Scottish Ministers’ behalf by another person pursuant to regulation 3(3) 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 15(1) of the Electronic Communications Act 2000[^f00014].

(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.

PART 2 — Remediable service

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

3

(1) This regulation applies in relation to a relevant member (“M”) who has remediable service in 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).

(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 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) and (8) and, if relevant, (11) and (12) of direction 4 of the 2022 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 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) and (8) and, if relevant (11) and (12) of direction 4 of the 2022 Directions.

(7) In this regulation—

“adjusted contribution amount” means— if a person has made an election under regulation 12 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 representative;

“operative time” means— if an election under regulation 12 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, or if M is an immediate detriment remedy member, 1 October 2023;

“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 pensioner member, or a member who died on or before 30 September 2023 and paid or would have paid contributions in respect of any scheme year falling within the period of M’s remediable service in respect of M’s certified or final pensionable earnings uprated in accordance with— paragraph 14 of schedule 1 of the 2011 Regulations; regulation 3.C.2 of the 2014 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 and the references to that section in section 18(2) and (5) of that Act (powers to reduce or waive liabilities) are to be read as references to this regulation.

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

4

(1) This regulation applies in relation to a relevant member (“M”) who has remediable service in 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 the paid contributions amount in relation to M exceeds the adjusted contributions amount in relation to M.

(3) In the circumstances described in paragraph (2) the scheme manager must 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) and (8) and if relevant, (11) and (12) of direction 4 of the 2022 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 2022 Directions, but, if M or the designated person does not make an election under regulation 12 (deferred choice election for 2015 scheme benefits: active, deferred 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 purpose of paragraph (5), a waiver must be given to the scheme manager by notice in writing in such form as the scheme manager determines.

(7) The scheme manager must send a notice in writing to the member of the member’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 the member before 1 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 contributions in accordance with (whichever is relevant)— paragraph 4 of schedule 1 of the 2011 Regulations (medical and dental practitioners: contributions to this Section of the scheme), or regulation 3.C.2 of the 2011 Regulations (Members’ contribution rate);

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

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

“relevant member” means a member who— is an active or deferred remedy member, and paid contributions in respect of M’s certified or final pensionable earnings uprated according to the formula in regulation 37 of the 2015 Regulations in respect of any scheme year falling within the period of M’s remediable service.

(10) Where this regulation applies, section 16 of PSPJOA 2022 (pension contributions: active and deferred members (immediate correction)) does not apply and the references to that section in section 18(2) and (5) of that Act (powers to reduce or waive liabilities) are to be read as references to this regulation.

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

5

(1) This regulation applies in relation to a relevant member (“M”) who has remediable service in 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 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), the appropriate person must pay an amount equal to the difference to the scheme 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 4(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) and (8) and if relevant, (11) and (12) of direction 4 of the 2022 Directions (powers to reduce or waive liabilities).

(6) In this regulation—

“adjusted contributions amount” means—if a person has made an election under regulation 12 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, orif 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;otherwise, the end of the deferred choice election period in relation to M;

“paid contributions amount” means—the aggregate of the legacy scheme contributions, orthe 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 who—is an active or deferred remedy member, andpaid or would have paid contribution in respect of any scheme year falling within the period of M’s remediable service in respect of M’s certified or final pensionable earnings in accordance with—paragraph 14 of schedule 1 of the 2011 regulations;regulation 3.C.2 of the 2013 Regulations; orregulation 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 and the references to that section in section 18(2) and (5) of that Act (powers to reduce or waive liabilities) are to be read as references to this regulation.

Remediable service statements

6

(1) The scheme manager must provide a remediable service statement in accordance with section 29 of PSPJOA 2022[^f00015], direction 20 of the 2022 Directions and this regulation to each remedy member or (as the case may be) designated person (see regulation 7) 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[^f00016].

(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 is to 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 Part G of the 2011 Regulations;

(bb) entitled to a surviving adult dependant pension in relation to that member under regulation 2.E.1 or 3.E.1 of the 2013 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 Part H of the 2011 Regulations[^f00017] (dependent child allowance);

(bb) entitled as the sole dependent child of that member to pension benefits in relation to that member under Chapter 2.E of Part 2 (benefits for officers: death benefits) or Chapter 3.E of Part 3 (benefits for practitioners etc: death benefits) of the 2013 Regulations[^f00018]; 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[^f00019] (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) or 12(2)(b)(ii), the personal representatives of the remedy member;

(c) in the circumstances described in regulation 8(2)(b)(iii), 9(2)(b)(iii) 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, 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[^f00020] of a remedy member (“opted-out service election”) in accordance with this regulation.

(2) That person is—

(a) a remedy member (“M”) who has a period or periods of employment or office that would have been pensionable and remediable service in 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 (see regulation 7) where—

(i) M is deceased and was not at the time of their death entitled to a retirement pension in respect of pensionable service in 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, 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 is required, by the scheme manager.

(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 regulation 6.

(5) The condition referred to in paragraph (4)(a) is that the scheme manager is satisfied that it is more than 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 opt out of the legacy scheme or the 2015 scheme between 1 April 2015 and 31 March 2022 (those dates included).

(6) The scheme manager must determine that the condition in paragraph (5) has been met where M informed the scheme manager at any time between 1 October 2014 and 31 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) made before the end of the applicable election period; and

Immediate choice election for 2015 scheme benefits: pensioner 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 for the purposes of the 2015 Regulations (“an immediate choice election”).

(2) That person is—

(a) a pensioner remedy member, or

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

(i) the remedy member died on or before 30 September 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 on or 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 pensioner remedy member is, in the opinion of the scheme manager, by reason of illness, 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 pensioner remedy member or designated person in writing in such form as the scheme manager determines; and

(4) Where the scheme manager accepts an immediate choice election made by a pensioner remedy member or designated person in accordance with this regulation or treats such an election as having been made in accordance with paragraph (5) that election is—

(a) treated as having effect—

(i) immediately before the member became a pensioner remedy member in respect of the member’s remediable service, or

(ii) immediately before the remedy member’s death if the member died before becoming a pensioner remedy 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 must 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 in 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 to or in respect of the remedy member’s remediable service are determined under the 2015 Regulations.

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

10

(1) This regulation applies in relation to a relevant member (“M”) who has remediable service in 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) But this regulation does not apply where paragraph 3 of schedule 1 of these Regulations applies.

(3) 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 of these Regulations 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) of these Regulations 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.

(4) Where, at the operative time—

(a) the amount mentioned in paragraph (3)(a) is less than

(b) the amount mentioned in paragraph (3)(b),

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

(5) 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)) 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 PSPJOA 2022 and regulation 9 of these Regulations 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) of these Regulations in relation to the lump sum benefits to which the beneficiary is entitled that are associated with the service,

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

(6) Where, at the operative time—

(a) the amount mentioned in paragraph (5)(a) is less than

(b) the amount mentioned in paragraph (5)(b),

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

(7) For the purposes of paragraphs (3) and (5), 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 20(1)(c) (treatment of additional contributions: pensioners and deceased members of the legacy scheme) 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 regulation 21(1)(c) (voluntary contributions: members of the 2015 scheme) 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: pensioners and deceased members of the 2015 scheme) applies in relation to those contributions; and

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

(i) 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) the circumstances described in regulation 41(1)(c)(iii) (transfer and transfer value payments made to the 2015 scheme that are not made under public sector transfer arrangements: treatment as if accepted under the legacy scheme: pensioner and deceased members);

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

(8) In this regulation—

“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 who is— a pensioner remedy member, or a member who died on or before 30 September 2023;

“appropriate person” means— in paragraph (3), the beneficiary referred to in that paragraph or, if the beneficiary is deceased, that beneficiary’s personal representative; in paragraph (6), the beneficiary referred to in that paragraph or, if the beneficiary is deceased, that beneficiary’s personal representative.

(9) Where this regulation applies, section 14 of PSPJOA 2022 (pension benefits and lump sum benefits: pensioner and deceased members) does not apply and the reference to that section in section 18(1) of that Act (powers to reduce or waive liabilities) is to be read as a reference to this regulation.

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 30 September 2023 was— entitled as a dependent child of a remedy member to pension benefits in relation to that member under Part H of the 2011 Regulations (dependent child allowance); entitled as a dependent child of a remedy member to pension benefits in relation to that member under Chapter 2.E or Chapter 3.E of the 2013 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 in accordance with regulation 9 made 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), if that designated person does not make such an election, the end of the deferred choice election period.

Deferred choice election for 2015 scheme benefits: active, deferred 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 under the 2015 Regulations (“a deferred choice election”).

(2) That person is—

(a) an active or deferred remedy member, or

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

(i) the remedy member died on or after 1 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 on or after that date and was at the time of their death entitled to a retirement pension in respect of their remediable service; or

(iii) the active or deferred remedy member is, in the opinion of the scheme manager, by reason of illness, 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 an active or deferred remedy member or a designated person in writing in such form as the scheme manager determines; and

(4) Where the scheme manager accepts a deferred choice election made by an active or deferred remedy member or a 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 active or deferred remedy member becomes a pensioner member in respect of their remediable service, or

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

(b) irrevocable.

(5) From the date on which the election is treated as having effect, the benefits due in respect of the active or deferred 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 in 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 to or 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 active or deferred remedy 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 in 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 of these Regulations 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) of these Regulations 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) of that Act and regulation 12 of these Regulations 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) of these Regulations 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 relevant 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: active and deferred members of the legacy scheme) 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: active and deferred members of the 2015 scheme) applies in relation to those contributions; and

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

(i) 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) the circumstances described in regulation 39(1)(c) (transfer value payments made to the 2015 scheme that are not made under Public Sector Transfer Arrangements: treatment as transfer payments under the 1995 Section or transfer value payments under the 2008 Section: active and deferred members); or

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

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

(7) In this regulation—

“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 an active or deferred remedy member or a remedy member who died on or after 1 October 2023;

“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 paragraph (4), the beneficiary referred to in that paragraph or, if the beneficiary is deceased, that beneficiary’s personal representative.

PART 4 — Voluntary contributions

Interpretation of Part 4

14

(1) In this Part—

“2011 regulation Q8” means regulation Q8 of the 1995 Section[^f00021] (option to pay additional periodical contributions to purchase additional pension);

“2011 regulation Q10” means regulation Q10 of the 1995 Section (member’s option to pay lump sum contributions to purchase additional pension);

“2011 regulation Q11” means regulation Q11 of the 1995 Section (payment of additional lump sum contributions by employing authority);

“2013 regulation 2.C.8” means regulation 2.C.8 of the 2008 Section[^f00022] (member’s option to pay additional periodical contributions to purchase additional pension);

“2013 regulation 2.C.10” means regulation 2.C.10 of the 2008 Section (member’s option to pay lump sum contribution to purchase additional pension);

“2013 regulation 2.C.11” means regulation 2.C.11 of the 2008 Section (payment of additional lump sum contributions by employing authority);

“2013 regulation 3.C.6” means regulation 3.C.6 of the 2008 Section[^f00023] (member’s option to pay additional periodical contributions to purchase additional pension);

“2013 regulation 3.C.8” means regulation 3.C.8 of the 2008 Section (member’s option to pay lump sum contribution to purchase additional pension);

“2013 regulation 3.C.9” means regulation 3.C.9 of the 2008 Section (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[^f00024] (decoupling of benefits derived from additional contributions);

“actuarial increase” means a late payment actuarial increase under paragraph 2 of schedule 11 of 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 of the 2015 Regulations (pension accounts);

“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 2011 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 2013 Regulations;

“remedy period” means the period from 1 April 2015 to 31 March 2022 (including those dates).

Elections to pay contributions for additional pension: where they must be treated as if paid under a corresponding option exercised under the 2011 Regulations or the 2013 Regulations

15

(1) This regulation applies to a remedy member, other than a pensioner remedy member, who has pensionable service in the legacy scheme by virtue of section 2(1) of PSPJOA 2022 and was an active or deferred member of the 2015 scheme on 30 September 2023 in respect of that service 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 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) are extinguished, and

(b) those contributions are to 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 2011 Regulations or the 2013 Regulations,

but as an alternative to (a) and (b) above, the scheme manager, on the application of the remedy member may make a compensation payment to the remedy member equal to the value of the contributions received under 2015 regulation 63.

(3) In paragraph (2)(b), “corresponding option” means—

(a) where pursuant to section 2(1) of PSPJOA 2022, the remedy member’s remediable service is treated as being pensionable service under the 2011 Regulations—

(i) an option under 2011 regulation Q8 if the member paid contributions in accordance with 2015 regulation 63;

(ii) an option under 2011 regulation Q10 if the member paid the lump sum contribution referred to in 2015 regulation 61; or

(iii) an option under 2011 regulation Q11 if the member’s employing authority paid the lump sum contribution referred to in 2015 regulation 61; or

(b) where pursuant to section 2(1) of PSPJOA 2022, the remedy member’s remediable service is treated as being pensionable service under the 2013 Regulations—

(i) an option under 2011 regulation 2.C.8 or 2011 regulation 3.C.6 if the member paid contributions in accordance with 2015 regulation 63;

(ii) an option under 2013 regulation 2.C.10 or 2013 regulation 3.C.8 if the member paid the lump sum contribution referred to in 2015 regulation 61; or

(iii) an option under 2011 regulation 2.C.11 or 2011 regulation 3.C.9 if the member’s employing authority paid the lump sum contribution referred to in 2015 regulation 61.

(4) For the purposes of this regulation, the reference to “£5,000” in paragraph (7) of 2011 regulation Q8, 2013 regulation 2.C.8 and 2013 regulation 3.C.6 is to be read as if it were a reference to “£12,079”.

(5) Paragraph (6) applies where the member’s contributions are treated as if they had been paid under a corresponding option in accordance with paragraph (2)(b).

(6) 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 (7).

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

(a) whether the scheme manager is prohibited from accepting an election from a member under regulation 54 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 31 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 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 2011 Regulations or the 2013 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) of this regulation apply to the remedy member in respect of that corresponding option unless the member makes an election in accordance with paragraph (5) of this regulation.

(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) and, if relevant (11) and (12) of direction 5 of the 2022 Directions (voluntary contributions).

(5) A remedy member may make an election to cancel the corresponding option with effect from (and including) 1 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 provides 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 1 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 31 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 16(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) 2011 regulation Q8,

(ii) 2013 regulation 2.C.8, or

(iii) 2013 regulation 3.C.6,

with effect from (and including) 1 April 2022 in accordance with regulation 16(5) of these Regulations; 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) 2011 regulation Q10 or 2011 regulation Q11,

(ii) 2013 regulation 2.C.10 or 2013 regulation 2.C.11, or

(iii) 2013 regulation 3.C.8 or 2013 regulation 3.C.9.

(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 on or before 31 March 2022 under a corresponding option exercised under—

(i) 2011 regulation Q10 or 2011 regulation Q11,

(ii) 2013 regulation 2.C.10 or 2013 regulation 2.C.11, or

(iii) 2013 regulation 3.C.8 or 2013 regulation 3.C.9.

(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 (1)(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 2011 regulation Q8 or 2011 regulation Q10.

Treatment of buy-out contributions made under 2015 regulation 47: active and deferred members of the 2015 scheme

18

(1) This regulation applies to a remedy member—

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

(b) who, on 30 September 2023, was an active or deferred member of the 2015 scheme in respect of that service but was not a pensioner remedy 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 (9) applies in relation to employer buy-out contributions made in respect of a member who makes an election under regulation 12 (deferred choice election for 2015 scheme benefits: active, deferred 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 (deferred choice election for 2015 scheme benefits: active, deferred and deceased members), 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 in 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 (7) 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 in 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 2011 regulation Q8 on the payment of the member’s 1995 Section benefits in respect of the member’s remediable service, or

(ii) an option under 2013 regulation 2.C.2 or 2013 regulation 3.C.6 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 in 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 31 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), (6) 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)(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 paragraph (5) to (9) and, if relevant, (11) to (12) of direction 5 of the 2022 Directions.

Treatment of additional contributions: active and deferred members (in respect of remediable service) of the legacy scheme

19

(1) This regulation applies to the additional pension payable to or in respect of a remedy member—

(a) who on 30 September 2023 was an active or deferred member in respect of remediable service in the legacy scheme;

(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 (decoupling of benefits derived from additional contributions) in respect of additional pension resulting from an option under 2011 regulation Q8 or 2011 regulation Q10;

(i) the contribution option period began in relation to the member’s option to pay additional periodical contributions under 2011 regulation Q8, 2013 regulation 2.C.8 or 2013 regulation 3.C.6;

(ii) the member’s employing authority paid to the Scottish Ministers the single lump sum contribution in relation to the member’s option under 2011 regulation Q10, 2013 regulation 2.C.10 or 2013 regulation 3.C.8;

(iii) the member’s employing authority paid to the Scottish Ministers the single lump sum contribution in relation to that authority’s option under 2011 regulation Q11, 2013 regulation 2.C.11 or 2013 regulation 3.C.9 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 (deferred choice election for 2015 scheme benefits: active, deferred 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 57, where paragraph (1)(c)(i) applies to or in respect of the member, and

(b) in respect of an election under 2015 regulation 60, where paragraph (1)(c)(ii) or (iii) applies to or in respect of the member.

Treatment of additional contributions: pensioners and deceased members of the legacy scheme

20

(1) This regulation applies to the additional pension payable to or in respect of a remedy member—

(a) who on 30 September 2023—

(i) was a pensioner member with regard to benefits paid in respect of remediable service in 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 2011 regulation Q8 or 2011 regulation Q10;

(i) the contribution option period began in relation to the member’s option to pay additional periodical contributions under 2011 regulation Q8, 2013 regulation 2.C.8 or 2013 regulation 3.C.6;

(ii) the member’s employing authority paid to the Scottish Ministers the single lump sum contribution in relation to the member’s option under 2011 regulation Q10, 2013 regulation 2.C.10 or 2013 regulation 3.C.8;

(iii) the member’s employing authority paid to the Scottish Ministers the single lump sum contribution in relation to that authority’s option under 2011 regulation Q11, 2013 regulation 2.C.11 or 2013 regulation 3.C.9 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 (immediate choice election for 2015 scheme benefits: pensioner 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 60, 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 retirement pension, including a partial retirement pension under regulation 2.D.5[^f00025] or 3.D.5 of the 2013 Regulations (Partial retirement (members aged at least 55)), where—

(a) the person became entitled to that pension on or after 1 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 2.D.5(5)(c) or 3.D.5(4)(c) of the 2013 Regulations.

Voluntary contributions: members of the 2015 scheme

21

(1) This regulation applies to the additional pension payable to or in respect of a remedy member—

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

(b) who on 30 September 2023—

(i) was a pensioner member with regard to benefits paid in respect of remediable service in the 2015 scheme;

(ii) was an active or deferred member in respect of remediable service in the 2015 scheme and was entitled to a retirement pension in respect of pensionable service in the legacy scheme to which the member became entitled on or after 1 April 2015; or

(iii) was deceased;

(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 2011 Regulations or the 2013 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; and

(c) from (and including) 1 October 2023 until the date on which the scheme manager completes the steps set out in sub-paragraph (b), any additional pension 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 pension 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 (9) and, if relevant, (11) to (12) of direction 5 of the 2022 Directions.

(5) In paragraph (2)(b), “corresponding option” means—

(a) where pursuant to section 2(1) of PSPJOA 2022, the remedy member’s remediable service is treated as being pensionable service under the 2011 Regulations—

(i) an option under 2011 regulation Q8 if the member paid contributions in accordance with 2015 regulation 63;

(ii) an option under 2011 regulation Q10 if the member paid the lump sum contribution referred to in 2015 regulation 61; or

(iii) an option under 2011 regulation Q11 if the member’s employing authority paid the lump sum contribution referred to in 2015 regulation 61; or

(b) where pursuant to section 2(1) of PSPJOA 2022, the remedy member’s remediable service is treated as being pensionable service under the 2013 Regulations—

(i) an option under 2013 regulation 2.C.8 or 2013 regulation 3.C.6 if the member paid contributions in accordance with 2015 regulation 63;

(ii) an option under 2013 regulation 2.C.10 or 2013 regulation 3.C.8 if the member paid the lump sum contribution referred to in 2015 regulation 61; or

(iii) an option under 2013 regulation 2.C.11 or 2013 regulation 3.C.9 if the member’s employing authority paid the lump sum contribution referred to in 2015 regulation 61.

(6) In this regulation—

“pensioner member” means a person entitled to a retirement pension including a partial retirement pension under regulation 84 of the 2015 Regulations (effect of the election) where 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 84(2)(c) of the 2015 Regulations;

“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 2011 Regulations, or the 2008 Section if, pursuant to section 2(1) of that Act, the remedy member’s remediable service is treated as being pensionable service under the 2013 Regulations.

(7) For the purposes of this regulation, the reference to “£5,000” in paragraph (7) of 2011 regulation Q8, 2013 regulation 2.C.8 and 2013 regulation 3.C.6 is to be read as if it were a reference to “£12,079”.

Treatment of buy-out contributions made under 2015 regulation 47: pensioner and deceased members of the 2015 scheme

22

(1) This regulation applies to a remedy member—

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

(b) who on 30 September 2023—

(i) was a pensioner member with regard to benefits paid in respect of remediable service in the 2015 scheme;

(ii) was an active or deferred member in respect of remediable service in the 2015 scheme and was entitled to a retirement pension in respect of pensionable service in the legacy scheme to which the member had become entitled on or after 1 April 2015; or

(iii) was deceased; 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, the member’s personal representative 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 if—

(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 (4) 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 (5) 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 2011 regulation Q6 on the payment of the member’s 1995 Section benefits in respect of the member’s remediable service, or

(ii) an option under 2013 regulation 2.C.8 or 2013 regulation 3.C.6 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;

(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;

(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 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 (9) and, if relevant, (11) to (12) of direction 5 of the 2022 Directions.

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) 2011 regulation Q8 or 2011 regulation Q10, or

(b) 2013 regulation 2.C.8, 2013 regulation 2.C.10, 2013 regulation 3.C.6 or 2013 regulation 3.C.8.

(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[^f00026], 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; 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 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 2011 regulation Q12, 2013 regulation 2.C.12 or 2013 regulation 3.C.10 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) at 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 2011 regulation Q12, 2013 regulation 2.C.12 or 2013 regulation 3.C.10.

(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 calculated in accordance with direction 12(2) to (7) of the 2022 Directions.

(7) Where a determination is made in accordance with direction 12(6) of the 2022 Directions, the following apply—

(a) direction 12(8) (provision of explanation);

(b) direction 12(9) and (10) (appeals).

(8) In this regulation—

“2011 regulation Q12” means regulation Q12 of the 2011 Regulations (exercise of options under regulations Q8, Q10 and Q11);

“2013 regulation 2.C.12” means regulation 2.C.12 of the 2013 Regulations (exercise of options under regulations 2.C.8, 2.C.10 and 2.C.11);

“2013 regulation 3.C.10” means regulation 3.C.19 of the 2013 Regulations (exercise of options under regulations 3.C.6, 3.C.8 and 3.C.9).

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 2011 regulation Q5;

(b) an option to purchase additional pension by the making of additional periodical contributions under 2011 regulation Q8; or

(c) an option to purchase additional pension by the making of additional periodical contributions under 2013 regulation 2.C.8 or 2013 regulation 3.C.6.

(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 deadline 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 1 October 2014 and 31 March 2022 (those dates included).

(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 deadline 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 2022 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 paragraph (6) of direction 12 of the 2022 Directions (remedial arrangements to pay voluntary contributions to legacy schemes), paragraphs (8) (provision of explanation) and (9) and (10) (appeals) of that direction apply.

(8) In this regulation, “2011 regulation Q5” means regulation Q5 of the 2011 Regulations[^f00027] (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 Act” means the Welfare Reform and Pensions Act 1999[^f00028];

“the 2000 Regulations” means The Pensions on Divorce etc. (Provision of Information) Regulations 2000[^f00029];

“appropriate amount” means the appropriate amount for the purposes of section 29(1) of the 1999 Act (creation of pension debits and credits) determined in accordance with section 29(2) or (3) (whichever is relevant) of that Act but converted, where it is determined in accordance with section 29(3), into a percentage using the formula— $A×100/B$ where— A is the amount specified to be transferred, and B is the valuation of pension benefits at the valuation date provided by the scheme manager;

“non-remediable service shareable rights” means the shareable rights of the remedy member that are not remediable service shareable rights on the day before the transfer day;

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

“pension debit” means a debit of the appropriate amount under section 29(1)(a) of the 1999 Act;

“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 1 April 2015 and ending with the earlier of— the day before the transfer day, or the last day of the member’s remediable service;

“shareable rights” has the meaning given in section 27(2) of the 1999 Act (scope of mechanism);

“transfer day” has the meaning given in section 29(8) of the 1999 Act;

“valuation day” has the meaning given in section 29(7) of the 1999 Act.

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