The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2012

• Citation: S.I. 2012/610
• Sections: 21

Section 1 Citation, commencement and effect

(1) These Regulations may be cited as the National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2012.

(2) These Regulations shall come into force on 1st April 2012 and, save as provided in paragraphs (3), (4) and (5), have effect from that date.

(3) The following regulations shall have effect from 6th April 2011—

(a) regulation 7(c) in so far as it inserts new paragraphs (15) and (16) of regulation T2A of the National Health Service Pension Scheme Regulations 1995 (deduction of tax: further provisions);

(b) regulation 10(b).

(4) The following regulations shall have effect from 11th August 2011—

(a) regulation 7(c) in so far as it inserts new paragraphs (12) to (14) of regulation T2A of the National Health Service Pension Scheme Regulations 1995;

(b) regulations 16, 20 and 21.

(5) The following regulations shall have effect from 6th April 2012—

(a) regulation 7(a) and (b);

(b) regulation 10(a).

Section 2

The National Health Service Pension Scheme Regulations 1995 are amended in accordance with this Part.

Section 3

In regulation A2 (interpretation) after “the 2008 Section” insert—

“the 2011 Act” means the Finance Act 2011 ;

Section 4

In regulation D1 (contributions by members)—

(a) for paragraph (1A) substitute—

(1A) A member whose pensionable pay falls into a pay band specified in column 1 of the table below must contribute the percentage of the member’s pensionable pay specified in column 2 of that table in respect of that amount.

Scheme Year 2012-2013

Column 1

Pensionable Pay band

Column 2

Contribution percentage rate

(b) in paragraph (2) , for “the relevant table” substitute “the table in paragraph (1A)”;

(c) in paragraph (2B) omit sub-paragraph (c); and

(d) in paragraphs (2E) to (2R) , and (2V) , for “the relevant table in paragraph (2B)” substitute “the table in paragraph (1A)”.

Section 5

In regulation R8 (former members of health service schemes) , for paragraph (1) substitute—

(1) For the purposes of these Regulations, “health service scheme” means—

(a) a superannuation scheme provided under regulations made under section 10 of the Superannuation Act 1972 and for the time being in force in relation to Scotland,

(b) a superannuation scheme provided under regulations for the time being in force under Article 12 of the Superannuation (Northern Ireland) Order 1972 ,

(c) in the case of a member whose pensionable employment commenced on or before 1st April 2012, a superannuation scheme made under section 2 of the Superannuation Act 1984 (an Act of Tynwald), or

(d) any other occupational pension scheme approved for this purpose by the Secretary of State.

Section 6

In regulation S1 (suspension of pension on return to NHS employment) for paragraph (5)(a) substitute—

(a) employment in respect of which regulations made under section 10 of the Superannuation Act 1972, and having effect in Scotland, apply; employment to which regulations made under Article 12 of the Superannuation (Northern Ireland) Order 1972 apply and employment commencing on or before 31st March 2012 to which a scheme made under section 2 of the Superannuation Act 1984 (an Act of Tynwald) applies; and

Section 7

In regulation T2A (deduction of tax: further provisions) —

(a) in paragraph (7) after “entitlement to” insert “transitional protection,”;

(b) after paragraph (8) insert—

(8A) If a person claiming a benefit under these Regulations intends to rely on entitlement to transitional protection against a lifetime allowance charge in accordance with paragraph 14 of Schedule 18 to the 2011 Act, that person shall give to the scheme administrator—

(a) the reference number issued by the Commissioners under the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 in respect of that entitlement; and

(b) the information referred to in paragraph (7).

(c) for paragraph (12) substitute—

(12) This paragraph applies to a member who—

(a) is liable to an annual allowance charge in accordance with section 237A of the 2004 Act, and

(b) meets the conditions specified in paragraph (1) of section 237B of that Act.

(13) A member to whom paragraph (12) applies may give notice in writing to the scheme administrator specifying that the scheme administrator and the member are to be jointly and severally liable for the payment of the annual allowance charge due in respect of that member in accordance with section 237B of that Act.

(14) Unless the scheme administrator’s liability for an annual allowance charge referred to in paragraph (13) is discharged in accordance with section 237D of the 2004 Act—

(a) that annual allowance charge will be paid by the scheme administrator on behalf of the member, and

(b) that member’s present or future benefits in respect of which that charge arises shall be adjusted in accordance with section 237E of the 2004 Act and shall be calculated by reference to advice provided by the Scheme Actuary for that purpose.

(15) Paragraph (16) applies to members who are practitioners or non-GP providers.

(16) The members referred to in paragraph (15) shall provide the information required by regulation 15A of the Registered Pension Schemes (Provision of Information) Regulations 2006 in respect of their benefits under the scheme in a manner prescribed from time to time by the Secretary of State.

(17) “Enhanced lifetime allowance” and “enhanced protection” shall be construed in accordance with the 2004 Act.

Section 8

In paragraph 10 of Schedule 2 (contributions to this section of the scheme) for sub-paragraph (1A) substitute—

(1A) For the purposes of this paragraph, the “relevant table” means—

(a) in respect of the 2010-2011 and the 2011-2012 scheme years, table 1;

(b) in respect of the 2012-2013 scheme year, table 2.

Scheme Years 2010-2011 and 2011-2012

Column 1

Pensionable earnings band

Column 2

Contribution percentage rate

Scheme Year 2012-2013

Column 1

Pensionable earnings band

Column 2

Contribution percentage rate

Section 9

The National Health Service Pension Scheme Regulations 2008 are amended in accordance with this Part.

Section 10

In regulation 1.B.3 (provision of information relevant for tax purposes) —

(a) after paragraph (3) insert—

(3A) If a person applying for a benefit under this Section of the Scheme intends to rely on entitlement to transitional protection against a lifetime allowance charge in accordance with paragraph 14 of Schedule 18 to the 2011 Act, that person must give to the Scheme administrator the reference number issued by the Commissioners under the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 in respect of that entitlement.

(b) after paragraph (5) insert—

(6) Paragraph (7) applies to members who are practitioners or non-GP providers.

(7) The members referred to in paragraph (6) shall provide the information required by regulation 15A of the Registered Pension Schemes (Provision of Information) Regulations 2006 in respect of their benefits under the Scheme in a manner prescribed from time to time by the Secretary of State.

Section 11

In regulation 2.A.1 (interpretation: general)—

(a) in paragraph (1), after “2008 Section Optant” insert—

“the 2011 Act” means the Finance Act 2011 ;

(b) in paragraph (2), in the definition of “corresponding health service scheme” for sub-paragraph (c) substitute—

(c) a scheme made under section 2 of the Superannuation Act 1984 (an Act of Tynwald), in the case of a member who entered NHS employment on or before 1st April 2012, and

Section 12

Regulation 2.C.2 (contribution rate for members other than non-GP providers) is amended as follows—

(a) for paragraph (2) substitute—

(2) A member’s contribution rate is the percentage specified in column 2 of the following table in respect of the corresponding pensionable pay band specified in column 1 of that table into which the member’s pensionable pay falls.

Scheme Year 2012-2013

Column 1

Pensionable Pay band

Column 2

Contribution percentage rate

(b) in paragraph (3) for “the relevant table” substitute “the table in paragraph (2)”; and

(c) omit paragraph (5).

Section 13

In regulation 2.C.3 (determination of pensionable pay for the purposes of setting a contribution rate for members other than non-GP providers) in paragraphs (4) to (17) and in paragraph (21) for “the relevant table in paragraph (5)” substitute “the table in paragraph (2)”.

Section 14

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

(15) For the purposes of this regulation, “the relevant table” means—

(a) in respect of the 2010-2011 and 2011-2012 scheme years, table 1;

(b) in respect of the 2012-2013 scheme year, table 2.

Scheme Years 2010-2011 and 2011-2012

Column 1

Pensionable earnings band

Column 2

Contribution percentage rate

Scheme Year 2012-2013

Column 1

Pensionable earnings band

Column 2

Contribution percentage rate

Section 15

In regulation 2.H.1 (application of Chapter 2.H) , in paragraph (2)(d) after “employment” insert “commencing on or before 31st March 2012”.

Section 16

In regulation 2.J.8 (deduction of tax) after paragraph (8) add—

(9) Without prejudice to the generality of paragraph (1), a person who—

(a) is liable for an annual allowance charge in accordance with section 237A of the 2004 Act, and

(b) meets the conditions specified in paragraph (1) of section 237B of that Act,

may give notice in writing to the Scheme administrator specifying that the Scheme administrator and that person are to be jointly and severally liable for the payment of the annual allowance charge due in respect of that person in accordance with section 237B of the 2004 Act.

(10) Unless the Scheme administrator’s liability for an annual allowance charge referred to in paragraph (9) is discharged in accordance with section 237D of the 2004 Act—

(a) that annual allowance charge will be paid by the Scheme administrator on behalf of the member, and

(b) that person’s present or future benefits in respect of which that charge arises shall be adjusted in accordance with section 237E of the 2004 Act and shall be calculated by reference to advice provided by the Scheme actuary for that purpose.

Section 17

In paragraph (1) of regulation 3.A.1 (interpretation of Part 3: general)—

(a) after “2008 Section Optant” insert—

“the 2011 Act” means the Finance Act 2011;

(b) in the definition of “corresponding health service scheme” for sub-paragraph (c) substitute—

(c) a scheme made under section 2 of the Superannuation Act 1984 (an Act of Tynwald), in the case of a member who entered NHS employment on or before 1st April 2012, and

Section 18

In regulation 3.C.2 (members’ contribution rate) for paragraph (17) , substitute—

(17) For the purposes of this regulation, “the relevant table” means—

(a) in respect of the 2010-2011 and 2011-2012 scheme years, table 1;

(b) in respect of the 2012-2013 scheme year, table 2.

Scheme Years 2010-2011 and 2011-2012

Column 1

Pensionable earnings band

Column 2

Contribution percentage rate

Scheme Year 2012-2013

Column 1

Pensionable earnings band

Column 2

Contribution percentage rate

Section 19

In regulation 3.H.1 (application of Chapter 3.H) , in paragraph (3)(d) after “employment” insert “commencing on or before 31st March 2012”.

Section 20

In regulation 3.J.8 (deduction of tax) after paragraph (8) add—

(9) Without prejudice to the generality of paragraph (1), a person who—

(a) is liable to an annual allowance charge in accordance with section 237A of the 2004 Act, and

(b) meets the conditions specified in paragraph (1) of section 237B of that Act,

may give notice in writing to the Scheme administrator specifying that the Scheme administrator and that person are to be jointly and severally liable for the payment of the annual allowance charge due in respect of that person in accordance with section 237B of the 2004 Act.

(10) Unless the Scheme administrator’s liability for an annual allowance charge referred to in paragraph (9) is discharged in accordance with section 237D of the 2004 Act—

(a) that annual allowance charge will be paid by the Scheme administrator on behalf of the member, and

(b) that person’s present or future benefits in respect of which that charge arises shall be adjusted in accordance with section 237E of the 2004 Act and shall be calculated by reference to advice provided by the Scheme actuary for that purpose.

Section 21 Amendment of regulation 4

In paragraph (6) of regulation 4 (scale of benefits) of the National Health Service (Injury Benefits) Regulations 1995 —

(a) at the end of sub-paragraph (a)(ii) omit “and”; and

(b) after sub-paragraph (a)(iii) add—

and

(iv) reduction in the amount of that pension under paragraph (14)(b) of regulation T2A of the 1995 Regulations (deduction of tax: further provisions) or paragraph (10)(b) of regulations 2.J.8 or 3.J.8 of the 2008 Regulations (deduction of tax).