National Health Service PART 1 General Citation, commencement and effect 1 1 These Regulations may be cited as the National Health Service Superannuation Scheme (Miscellaneous Amendments) (Scotland) Regulations 2016 and come into force on 1st April 2016. 2 These Regulations have effect as follows— a regulation 4 has effect from 1st April 2011; b regulations 6, 10 and 12 have effect from 1st April 2014; c regulation 5 has effect from 6th April 2014; d regulation 11 has effect from 28th June 2014; e regulations 3, 8 and 9 have effect from 1st April 2015. PART 2 Amendment of the National Health Service Superannuation Scheme (Scotland) Regulations 2011 2 The National Health Service Superannuation Scheme (Scotland) Regulations 2011 are amended in accordance with regulations 3 to 6. 3 In regulation D1 (contributions by members)— a in paragraph (2)— i for the words from “contribution rate” to “following table”, substitute— contribution rate— a for the scheme year 2015-16 is the percentage specified in column 2 of table 1 in respect of the corresponding pensionable pay band specified in column 1 of that table into which the member’s pensionable pay falls; b for the scheme year 2016-17 is the percentage specified in column 2 of table 2 ; ii for “ Scheme Year 2015-2016 ”, substitute “ Table 1 ”; and iii at the end, insert— Table 2 Column 1 Pensionable pay band Column 2 Contribution percentage rate Up to £16,128 5.2% £16,129 - £21,817 5.8% £21,818 - £27,360 7.3% £27,361 - £50,466 9.5% £50,467 - £72,050 12.7% £72,051 - £112,490 13.7% £112,491 to any higher amount 14.7% b in paragraph (2A)— i for “2014-2015”, substitute “2015-16”; ii for “the following table”, substitute “table 2 in paragraph (2)”; and iii omit the table; c in each of paragraphs (8) to (19), for “the table” substitute “the applicable table”; and d in each of paragraphs (20), (21)(a) and (25)(b), for “the table in paragraph (2A)” substitute “table 2 in paragraph (2)”. 4 In regulation R2(1)(a) (nurses, physiotherapists, midwives and health visitors)— a for “at the coming into force of these Regulations”, substitute “on 1st April 1995”; b for “is in”, substitute “was in”; and c for “has accrued”, substitute “had accrued”. 5 In regulation T3(5B) (deduction of tax: further provisions)— a for “Schedule 1”, substitute “Schedule 6”; and b in sub-paragraph (a), for “the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2014” substitute “the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014 ”. 6 In paragraph 14 (contributions to this Section of the scheme) of Schedule 1 (medical and dental practitioners)— a after sub-paragraph (2)(b), insert— ; c in respect of the 2016-2017 scheme year, table 3 ; and b for the existing tables, substitute— Table 1: Scheme Year 2014-15 Column 1 Pensionable earnings band Column 2 Contribution percentage rate Up to £15,828 5.2% £15,829 - £21,601 5.8% £21,602 - £27,089 7.3% £27,090 - £49,967 9.5% £49,968 - £71,337 12.7% £71,338 - £111,376 13.7% £111,377 to any higher amount 14.7% Table 2: Scheme Year 2015-16 Column 1 Pensionable earnings band Column 2 Contribution percentage rate Up to £16,128 5.2% £16,129 - £21,817 5.8% £21,818 - £27,360 7.3% £27,361 - £50,466 9.5% £50,467 - £72,050 12.7% £72,051 - £112,490 13.7% £112,491 to any higher amount 14.7% Table 3: Scheme Year 2016-17 Column 1 Pensionable earnings band Column 2 Contribution percentage rate Up to £16,128 5.2% £16,129 - £21,817 5.8% £21,818 - £27,360 7.3% £27,361 - £50,466 9.5% £50,467 - £72,050 12.7% £72,051 - £112,490 13.7% £112,491 to any higher amount 14.7% PART 3 Amendment of the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013 7 The National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013 are amended in accordance with regulations 8 to 12. 8 In regulation 2.C.2 (contribution rate for members other than non-GP providers)— a in paragraph (2)— i for the words from “contribution rate” to “following table”, substitute— contribution rate— a for the scheme year 2015-16 is the percentage specified in column 2 of table 1 in respect of the corresponding pensionable pay band specified in column 1 of that table into which the member’s pensionable pay falls; b for the scheme year 2016-17 is the percentage specified in column 2 of table 2 ; ii for “ Scheme Year 2015-16 ”, substitute “ Table 1 ”; and iii at the end, insert— Table 2 Column 1 Pensionable pay band Column 2 Contribution percentage rate Up to £16,128 5.2% £16,129 - £21,817 5.8% £21,818 - £27,360 7.3% £27,361 - £50,466 9.5% £50,467 - £72,050 12.7% £72,051 - £112,490 13.7% £112,491 to any higher amount 14.7% b omit paragraph (5). 9 In regulation 2.C.3 (determination of pensionable pay for setting a contribution rate for members other than non-GP providers)— a in each of paragraphs (4) to (15), for “the table” substitute “the applicable table”; b in each of paragraphs (16), (17)(a) and (21)(b), for “the table” substitute “table 2”; and c in paragraph (21)(a), omit the words from “, in addition” to “providers),”. 10 In regulation 2.C.4(15) (contribution rate and determination of pensionable earnings for non-GP providers)— a for sub-paragraph (b), substitute— b in respect of the 2015-16 scheme year, table 2; c in respect of the 2016-17 scheme year, table 3. ; and b for the existing tables, substitute— Table 1: Scheme Year 2014-15 Column 1 Pensionable earnings band Column 2 Contribution percentage rate Up to £15,828 5.2% £15,829 - £21,601 5.8% £21,602 - £27,089 7.3% £27,090 - £49,967 9.5% £49,968 - £71,337 12.7% £71,338 - £111,376 13.7% £111,377 to any higher amount 14.7% Table 2: Scheme Year 2015-16 Column 1 Pensionable earnings band Column 2 Contribution percentage rate Up to £16,128 5.2% £16,129 - £21,817 5.8% £21,818 - £27,360 7.3% £27,361 - £50,466 9.5% £50,467 - £72,050 12.7% £72,051 - £112,490 13.7% £112,491 to any higher amount 14.7% Table 3: Scheme Year 2016-17 Column 1 Pensionable earnings band Column 2 Contribution percentage rate Up to £16,128 5.2% £16,129 - £21,817 5.8% £21,818 - £27,360 7.3% £27,361 - £50,466 9.5% £50,467 - £72,050 12.7% £72,051 - £112,490 13.7% £112,491 to any higher amount 14.7% 11 In regulation 2.J.14(12) (employing authority and certain member record keeping and contribution estimates), for “host Board” substitute “contracting Health Board”. 12 In regulation 3.C.2(13) (members’ contribution rate)— a for sub-paragraph (b), substitute— b in respect of the 2015-16 scheme year, table 2; c in respect of the 2016-17 scheme year, table 3. ; and b for the existing tables, substitute— Table 1: Scheme Year 2014-15 Column 1 Pensionable earnings band Column 2 Contribution percentage rate Up to £15,828 5.2% £15,829 - £21,601 5.8% £21,602 - £27,089 7.3% £27,090 - £49,967 9.5% £49,968 - £71,337 12.7% £71,338 - £111,376 13.7% £111,377 to any higher amount 14.7% Table 2: Scheme Year 2015-16 Column 1 Pensionable earnings band Column 2 Contribution percentage rate Up to £16,128 5.2% £16,129 - £21,817 5.8% £21,818 - £27,360 7.3% £27,361 - £50,466 9.5% £50,467 - £72,050 12.7% £72,051 - £112,490 13.7% £112,491 to any higher amount 14.7% Table 3: Scheme Year 2016-17 Column 1 Pensionable earnings band Column 2 Contribution percentage rate Up to £16,128 5.2% £16,129 - £21,817 5.8% £21,818 - £27,360 7.3% £27,361 - £50,466 9.5% £50,467 - £72,050 12.7% £72,051 - £112,490 13.7% £112,491 to any higher amount 14.7% JOHN SWINNEY A member of the Scottish Government St Andrew’s House, Edinburgh 4th February 2016 We consent DAVID EVENNETT MEL STRIDE Two of the Lords Commissioners of Her Majesty’s Treasury 10th February 2016