Health And Personal Social Services PART 1 Introductory Citation, commencement and effect 1 1 These Regulations may be cited as the Health and Personal Social Services (Superannuation), Health and Social Care (Pension Scheme) (Amendment) Regulations (Northern Ireland) 2012. 2 These Regulations come into operation on 1st April 2012, and save as provided in paragraphs (3) to (5), shall have effect from that date. 3 The following regulations shall have effect from 6th April 2011— a regulation 7(4) in so far as it inserts new paragraphs (14) and (15) of regulation 89A of the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995 (Deduction of tax: further provisions); b regulation 10(3). 4 The following regulations shall have effect from 11th August 2011— a regulation 7(4) in so far as it inserts new paragraphs (11) to (13) of regulation 89A of the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995 (Deduction of tax: further provisions); b regulations 16 and 20. 5 The following regulations shall have effect from 6th April 2012— a regulation 7(2) and (3); b regulation 10(2). PART 2 Amendment of the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995 2 The Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995 are amended as provided by regulations 3 to 8. Amendment of regulation 2 3 In Regulation 2 (Interpretation) after “the 2008 Section” insert— “the 2011 Act” means the Finance Act 2011 ; . Amendment of regulation 10 4 1 Regulation 10 (Contributions by members) is amended as provided by paragraphs (2) to (5). 2 For paragraph (1A) substitute— 1A A member whose superannuable pay falls into a pay band specified in column 1 of the table below must contribute the percentage of the member’s superannuable pay specified in column 2 of that table in respect of that amount. Scheme Year 2012-2013 Column 1 Superannuable Pay band Column 2 Contribution percentage rate Up to £21,175 5% £21,176 to £26,557 6.5% £26,558 to £48,982 8% £48,983 to £69,931 8.9% £69,932 to £110,273 9.9% £110,274 to any higher amount 10.9% . 3 In paragraph (2) , for “the relevant table” substitute “the table in paragraph (1A)”. 4 In paragraph (2B) omit sub-paragraph (c). 5 In paragraphs (2E) to (2R) , and (2V) , for “the relevant table in paragraph (2B)” in each place substitute “the table in paragraph (1A)”. Amendment of regulation 81 5 In regulation 81 (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 made under section 10 of the Superannuation Act 1972 and for the time being in force in relation to England and Wales, c in the case of a member whose superannuable 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 Department. . Amendment of regulation 84 6 In regulation 84 (Suspension of pension on return to HSC employment) for paragraph (5)(a) substitute— a employment in respect of which regulations made under section 10 of the Superannuation Act 1972 and for the time being in force in relation to England and Wales and Scotland applies, 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 . Amendment of regulation 89A 7 1 Regulation 89A (Deduction of tax: further provisions) is amended as provided by paragraphs (2) to (4). 2 In paragraph (6) after “entitlement to” insert “transitional protection,”. 3 After paragraph (7) insert— 7A 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 Department— 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 (6). . 4 For paragraph (11), substitute— 11 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. 12 A member to whom paragraph (11) applies may give notice in writing to the Department specifying that the Department 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. 13 Unless the Department’s liability for an annual allowance charge referred to in paragraph (12) is discharged in accordance with section 237D of the 2004 Act— a that annual allowance charge will be paid by the Department 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. 14 Paragraph (15) applies to members who are practitioners or non-GP providers. 15 The members referred to in paragraph (14) 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 Department. 16 “Enhanced lifetime allowance” and “enhanced protection” shall be construed in accordance with the 2004 Act. . Amendment of Schedule 2 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. Table 1 Scheme Years 2010-2011 and 2011-2012 Column 1 Superannuable earnings band Column 2 Contribution percentage rate Up to £21,175 5% £21,176 to £69,931 6.5% £69,932 to £110,273 7.5% £110,274 to any higher amount 8.5% Table 2 Scheme Year 2012-2013 Column1 Superannuable earnings band Column 2 Contribution percentage rate Up to £21,175 5% £21,176 to £26,557 6.5% £26,558 to £48,982 8% £48,983 to £69,931 8.9% £69,932 to £110,273 9.9% £110,274 to any higher amount 10.9% . PART 3 Amendment of the Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 9 The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 are amended as provided by regulations 10 to 20. Amendment of regulation 5 10 1 Regulation 5 (Provision of Information relevant for tax purposes) is amended as provided by paragraphs (2) and (3). 2 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 the Department the reference number issued by the Commissioners under the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 in respect of that entitlement. . 3 After paragraph (5) add— 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 Department. . Amendment of regulation 6 11 In paragraph 1 of regulation 6 (Interpretation: 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 (b) substitute— b a scheme made under section 2 of the Superannuation Act 1984 (an Act of Tynwald), in the case of a member who entered HSC employment on or before 1st April 2012, and . Amendment of regulation 28 12 1 Regulation 28 (Contribution rate for members other than non-GP providers) is amended as provided by paragraphs (2) to (4). 2 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 Up to £21,175 5% £21,176 to £26,557 6.5% £26,558 to £48,982 8% £48,983 to £69,931 8.9% £69,932 to £110,273 9.9% £110,274 to any higher amount 10.9% . 3 In paragraph (3) for “the relevant table” substitute “the table in paragraph (2)”. 4 Omit paragraph (5). Amendment of regulation 29 13 In regulation 29 (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 (4)” in each place substitute “the table in paragraph (2)”. Amendment of regulation 30 14 In regulation 30 (Contribution rate and determination of pensionable earnings for non-GP providers) for paragraph (14) substitute— 14 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. Table 1 Scheme years 2010-2011 and 2011-2012 Column 1 Pensionable earnings band Column 2 Contribution percentage rate Up to £21,175 5% £21,176 to £69,931 6.5% £69,932 to £110,273 7.5% £110,274 to any higher amount 8.5% Table 2 Scheme Year 2012-2013 Column 1 Pensionable earnings band Column 2 Contribution percentage rate Up to £21,175 5% £21,176 to £26, 557 6.5% £26,558 to £48,982 8% £48,983 to £69,931 8.9% £69,932 to £110,273 9.9% £110,274 to any higher amount 10.9% . Amendment of regulation 115 15 In regulation 115 (Application of Chapter 8) , in paragraph (2)(d) after “employment” insert “commencing on or before 31st March 2012”. Amendment of regulation 131 16 In regulation 131 (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 Department specifying that the Department 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 Department’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 Department 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. . Amendment of regulation 137 17 In paragraph (1) of regulation 137 (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 (b) substitute— b a scheme made under section 2 of the Superannuation Act 1984 (an Act of Tynwald), in the case of a member who entered HSC employment on or before the 1st April 2012, and . Amendment of regulation 161 18 In regulation 161 (Member’s 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 the 2011-2012 scheme years, Table 1; b in respect of the 2012-2013 scheme year, Table 2. Table 1 Scheme Years 2010-2011 and 2011-2012 Column 1 Pensionable earnings band Column 2 Contribution percentage rate Up to £21,175 5% £21,176 to £69,931 6.5% £69,932 to £110,273 7.5% £110,274 to any higher amount 8.5% Table 2 Scheme Year 2012-2013 Column1 Pensionable earnings band Column 2 Contribution percentage rate Up to £21,175 5% £21,176 to £26,557 6.5% £26,558 to £48,982 8% £48,983 to £69,931 8.9% £69,932 to £110,273 9.9% £110,274 to any higher amount 10.9% . Amendment of regulation 241 19 In regulation 241 (Application of Chapter 8) , in paragraph (3)(d) after “employment” insert “commencing on or before 31st March 2012”. Amendment of regulation 255 20 In regulation 255 (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 Department specifying that the Department 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 Department’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 Department 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. . Sealed with the Official Seal of the Department of Health, Social Services and Public Safety on 29th February 2012 (L.S.) Diane Taylor A senior officer of the Department of Health, Social Services and Public Safety The Department of Finance and Personnel consents to the foregoing Regulations. Sealed with the Official Seal of the Department of Finance and Personnel on 29th February 2012 (L.S.) John McKibbin A senior officer of the Department of Finance and Personnel