Costs payable on decision
- Refund appellant's expenses or require costs based on appeal outcome Employer
Scottish Statutory Instrument
2015
United Kingdom
The Police Pension Scheme (Scotland) Regulations 2015
At a glance
What's here
14 compliance obligations
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Employer 8
- Employee 1
Plus 5 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Employers also bound by 694 other Acts (top 5 shown)
- The Income Tax (Pay As You Earn) Regulations 2003 2003 236 duties
- Provision and Use of Work Equipment Regulations 1998 1998 120 duties
- TULRCA 1992 1992 72 duties
- Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 1996 52 duties
- Income Tax (Earnings and Pensions) Act 2003 2003 50 duties
Employees also bound by 181 other Acts (top 5 shown)
- Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 1996 13 duties
- Regulation (EU) No 965/2012 (Air Operations) 2012 12 duties
- Shared Parental Leave Regulations 2014 2014 10 duties
- The Income Tax (Pay As You Earn) Regulations 2003 2003 10 duties
- Paternity and Adoption Leave Regulations 2002 2002 9 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Appeal against decision of a selected medical practitioner
Other duties (1) — Crown / regulator
- Employer must refer unresolved medical appeals to an appeal board Local authority
Procedure and costs on appeals to appeal board
Other duties (1) — Crown / regulator
- Employer must send appeal documents to scheme manager and appeal board Crown / Minister / Government department
Member’s option to make periodical payments for added pension
- Specify payment details when opting for added pension Employee
Browse 76 other Schedules — structural / supplementary
Interpretation
Costs payable if hearing is cancelled, adjourned or postponed
Referral of final decision for reconsideration
Referral of final decision by sheriff or tribunal
Referral to appointed medical practitioner
Appointment of appeal board
Hearing the appeal
Written evidence or a written statement
Interpretation
Amount of added (self only) pension for a scheme year (periodical payments)
Amount of added (all beneficiaries) pension for a scheme year (periodical payments)
Application of Part
Member’s option to make a lump sum payment for added pension
Statement of amount of added pension
Amount of added (self only) pension (lump sum payment)
Amount of added (all beneficiaries) pension (lump sum payment)
Meaning of “overall limit of added pension”
Amount of accrued added pension may not exceed overall limit of added pension
Refund of overpayments
Added pension option exercisable by member
Application of Part
Cancellation of option by member
Periodical payments
Interpretation
Exception for full protection member during protection period
Active member of the 1987 scheme on scheme closing date
Meaning of “full protection member” (the 2006 scheme)
Exception for full protection member during protection period
Active member of the 2006 scheme on scheme closing date
Meaning of “tapered protection member” (the 1987 scheme)
Exception for tapered protection members during protection period
Active member of the 1987 scheme on scheme closing date
Meaning of “tapered protection member” (the 2006 scheme)
Exception for tapered protection members during protection period
Meaning of “tapered protection closing date”
Active member of the 2006 scheme on scheme closing date
Meaning of “ill-health pension” in relation to the existing police pension scheme
Meaning of “normal pension age under the existing police pension scheme”
Transition member who has not reached normal pension age under the existing police pension scheme
When transition member reaches normal pension age under the existing police pension scheme
Annual rate of surviving adult’s pension payable under this scheme when a 1987 transition member dies as a pensioner member
Annual rate of surviving adult’s pension payable under this scheme when a 2006 transition member dies as a pensioner member
Annual rate of surviving adult’s pension payable under this scheme when a 1987 transition member dies as a deferred member
Annual rate of surviving adult’s pension payable under this scheme when a 2006 transition member dies as a deferred member
Annual rate of surviving adult’s pension payable under this scheme when a 1987 transition member dies as an active member
Pensionable service under a police scheme
Annual rate of surviving adult’s pension payable under this scheme when a 2006 transition member dies as an active member
Payment of eligible child’s pension in respect of any transition member
Lump sum death grant payable on death of active member
Death gratuities - dependants
Death gratuity – estate
Pensionable service under the existing police pension scheme
Becoming a deferred member of the existing police pension scheme
Qualifying for benefits on retirement under the existing police pension scheme
Refund of contributions under the existing police pension scheme
Calculation of weighted accrual for service in the 1987 scheme
Continuity of service (1987 transition members)
Calculation of lump sum under the 1987 scheme
Declaration under existing police pension scheme continues to have effect
Nomination under existing police pension scheme continues to have effect
Meaning of “final salary benefits”
Acceptance of club transfer value payments
Joining this scheme or the 2006 scheme
Transition member with continuity of service
Active member of the 1988 NI police pension scheme on scheme closing date who joins 1987 scheme
Active member of the 1988 NI police pension scheme on scheme closing date who joins 2006 scheme
Active member of the 1987 scheme on scheme closing date
Continuity of service (2006 transition members)
Deferred member of the 1987 scheme on scheme closing date
Active member of the 2009 NI police pension scheme on scheme closing date
Active member of the existing England and Wales scheme on the scheme closing date
Active member of an existing scheme on the scheme closing date
Meaning of “active member” of the 1987 scheme or the equivalent NI police pension scheme
Meaning of “active member” of the 2006 scheme or the equivalent NI police pension scheme
Meaning of “active member” of an existing scheme
Meaning of “full protection member” (the 1987 scheme)
Referral of medical questions for purpose of regulation 72
- Refer medical questions to a selected practitioner before compulsory retirement Employer
Compulsory retirement of member who was required to continue to serve
Other duties (1) — Crown / regulator
- Employer must require retirement of police officer who is permanently medically unfit Crown / Minister / Government department
Referral of medical questions for purpose of early payment of a full retirement pension on grounds of permanent medical unfitness
- Refer medical questions to a medical practitioner before early pension payment Employer
Referral of medical question for purpose of reduction of benefits
- Refer medical unfitness to a doctor before reducing a pension Employer
Review of lower tier ill-health pension
- Review police officer's ill-health pension if notified of worsening medical unfitness Employer
Cancellation of lower tier ill-health pension if medical unfitness ceases
Other duties (1) — Crown / regulator
- Pay difference if lower tier ill-health pension ends and contributions exceed benefits Crown / Minister / Government department
Review and cancellation of enhanced upper tier ill-health pension
- Review police pensioner's medical unfitness every 5 years Employer
Review and cancellation of full retirement pension which came into payment early on grounds of permanent medical unfitness
Other duties (1) — Crown / regulator
- Employer must refer pensioner's medical unfitness to a doctor for review Crown / Minister / Government department
Referral of medical questions for purpose of a review
- Refer medical questions about ill-health pension reviews to an independent doctor Employer
Employer contributions
- Pay employer pension contributions and administrative charges for police scheme members Employer
Browse 219 other sections — procedural / definitional / commencement
Citation and commencement
Interpretation
Members of the police service in Northern Ireland
Establishment of scheme
Scheme manager
Scheme manager’s obligation to pass on member’s records
Establishment of pension board
Membership of pension board
Establishment of scheme advisory board
Membership of scheme advisory board
Conflict of interest
Eligible service
Periods of unpaid leave
Period of permanent service
Application of Chapter
Interpretation of Chapter
Automatic enrolment
Exceptions
Opting in to this scheme
When an opt-in takes effect
Automatic re-enrolment
Opting out of this scheme
Opting out before the end of the initial period of eligible service
Opting out after the initial period of eligible service
Pensionable earnings
Pensionable earnings during a period of assumed pay
Interpretation and application of this Chapter
Provision of information
Time period for election application
Scheme manager notifications
Revised contributions
Payment of ill-health benefits
Interpretation
Determination of eligibility for ill-health benefits
Re-determination of eligibility for payment of ill-health benefits
Reduced rate of member contributions
Selected medical practitioner’s report
Appeal against selected medical practitioner’s report
Revised report by third registered medical practitioner
Refusal to be medically examined
Meaning of “deferred member”
Descriptions of accrued pension
Calculation of amount of accrued pension for purpose of deferment or retirement
Calculation of “retirement index adjustment”
Calculation of “retirement PIA index adjustment”
Determination of “the age addition”
Determination of “the assumed age addition”
Actuarial reduction on early payment of pension (early payment reduction)
Late payment supplement
Establishment of pension accounts: general
Closure and adjustment of pension accounts on transfer out
Application of Chapter
Establishment of active member’s account
Receipt of a transfer value payment
Receipt of a club transfer value payment
Amount of pension for a scheme year
Opening balance, index adjustment, PIA index adjustment and age addition
Closure and re-establishment of active member’s account
Ill-health pension ceases to be payable
Active member’s account to remain open during periods of unpaid leave
Adjustment of active member’s account after period of unpaid family leave or unpaid sick leave
Application of Chapter
Establishment of deferred member’s account
Account established after ill-health pension ceases to be payable
Provisional amount of deferred pension
Adjustment of provisional amount
Closure of deferred member’s account after gap in service not exceeding 5 years
Establishment of retirement account
Amount of retirement earned pension and retirement added pension
Closure of retirement account
Establishment of pension credit member’s account
Other pension accounts
Medical unfitness
Permanent medical unfitness
Decision of selected medical practitioner
Refusal to be medically examined or attend interviews
A report under this Part
Application of Chapter
Former member of the police force
Compulsory retirement on grounds of permanent medical unfitness
Compulsory retirement void if appeal successful
Application of Chapter
Application of Part
Qualifying service
Descriptions of full retirement pension
Entitlement to full retirement pension (active members)
Entitlement to full retirement pension (deferred members)
Claim for payment of full retirement pension (active members)
Notice period for active members
Full retirement pension payable at member’s state pension age (deferred members)
Full retirement pension payable early on grounds of permanent medical unfitness (deferred members)
Claim for early payment of full retirement pension otherwise than on grounds of permanent medical unfitness (deferred members)
Members who have been dismissed or required to resign
Annual rate of full retirement pension (active members)
Annual rate of full retirement pension (deferred members)
Full retirement pension ceasing to be payable
Payment thresholds
Entitlement to payment of ill-health pension
Claim for payment of ill-health pension
Annual rate of ill-health pension under this scheme
Deferment of added pension attributable to recent payments
Reduction of pension in case of default
Refusal to be medically examined
Decision of employer void if appeal against decision of selected medical practitioner is successful
Entitlement to enhanced upper tier ill-health pension following claim for payment
Entitlement to enhanced upper tier ill-health pension following periodic review
Cancellation of ill-health pension: failure to receive appropriate medical treatment
Refusal to be medically examined
Decision of employer void if appeal against decision of selected medical practitioner is successful
Options under this Chapter
Exercising an option under this Chapter
Option to buy out early payment reduction
Option to defer payment of retirement added pension
Option to commute part of pension
Interpretation
Entitlement to pension credit member’s pension
Claim for payment of pension credit member’s pension
Payment of pension credit member’s pension
Annual rate of pension credit member’s pension
Pension credit member’s rights
Option for pension credit member to commute part of pension
Option for pension credit member to commute whole pension (serious ill-health)
Application of Part
Surviving adults
Meaning of “surviving adult partner”
Meaning of “surviving adult’s pension”
Entitlement to surviving adult’s pension
Surviving adult’s pension payable in respect of pension debit member
Annual rate of surviving adult’s pensions payable on death of pensioner member
Annual rate of surviving adult’s pensions payable on death of deferred member
Annual rate of surviving adult’s pensions payable on death of active member
Reduction in pensions in cases of wide age disparity
Meaning of “eligible child’s pension”
Meaning of “eligible child”
Eligible child’s pension
Annual rate of eligible child’s pension
Payment of pensions under this Part
Suspension and recovery of pensions paid under this Part
Provisional payment of eligible child’s pension: later adjustments
Adjustment of benefits to comply with FA 2004 where members die over 75
Guaranteed minimum pensions for surviving spouses and civil partners
Nominations for lump sum death grants
Invalid nominations of individuals
Recovery of payment if nomination found to be invalid
Payment of lump sum death grants: general
Persons who may be paid lump sum death grant
Pension protection lump sum death benefit
Payment of pension instead of lump sum death grant for members who have reached 75
Meaning of “final pay”
Meaning of “annualised final pay”
Amount of lump sum death grant payable on death of active member
Amount of lump sum death grant payable on death of pension credit member
Amount payable under court order to former spouse or civil partner
Application of Chapter
Death gratuities - dependants
Death gratuity - estate
Payment of one benefit only in respect of deceased member
Amount of pensionable earnings
Annualised rate of pensionable earnings
Rate of member contributions
Payment of member contributions
Option to pay member contributions for period of unpaid leave
Payment of member contributions for unpaid leave
Deduction of payments for added pension under Schedule 3
Refund of all member contributions and payments for added pension made by the member
Member repays refund of contributions on rejoining this scheme
Application of Part
Interpretation of Part
Transfer payments made to other schemes or pension arrangements
Application for a statement of entitlement
Statement of entitlement
Request for transfer payment to be made
Calculating the amount of a transfer value or club transfer value
Request for transfer out after member repays to scheme manager a refund received under regulation 166
Effect of transfers out
Application of Chapter
Interpretation of Chapter
Request for acceptance of a transfer payment
Transfer statement
Amount of transferred pension
Club transfer statement
Amount of club transfer earned pension
Interpretation
Transfers out
Transfers in
Appointment of scheme actuary and actuarial valuations
Employer cost cap
Meaning of “dual capacity member”
Payment of benefits to or in respect of a dual capacity member
Reduction in pension debit member’s benefits
Late payment of retirement index adjustment or retirement PIA index adjustment
Commutation of small pensions
Interpretation and application
Guaranteed minimum under section 14 of PSA 1993
Contracting–out rights
Appeals to sheriff
Appeals to tribunal
Limitation on appeals
Pension supervising authority
Forfeiture: offences committed by members
Forfeiture: offences committed by a member’s beneficiary
Forfeiture: relevant monetary obligations and relevant monetary losses
Set-off
Forfeiture and set-off: procedure
Forfeiture: appeals to sheriff
Forfeiture: appeals to tribunal
Scheme manager to be scheme administrator for purposes of Part 4 of Finance Act 2004
Payment on behalf of members of lifetime allowance charge
Reduction of benefits where lifetime allowance charge payable
Information about payment of annual allowance charge
Reduction of benefits where annual allowance charge paid by scheme manager
Voluntary scheme pays arrangement
General prohibition on unauthorised payments
Calculation of periods of membership and service
Procedure on appeals to tribunal
Evidence of entitlement
Provision of benefit information statements to members
Prohibition on assignation or charging of benefits
Transitional provisions
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