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83 provisions
39 Transfers in before 1st October 2023
(1) Except where paragraph (1A) applies, this regulation applies in relation to each payment of a remediable transfer value in respect of a member (“M”) which was accepted by the scheme manager before 1st October 2023.
(1A) This paragraph applies where—
(a) the sending scheme was not a local government scheme within the meaning of section 86(1) PSPJOA 2022, and
(b) the payment was accepted in circumstances in which any of the following applied—
(i) Rule F.13 of Section I,
(ii) Rule 6.35 or 6.35za of, or paragraph 19 of Appendix 11 to, Section II, to the extent that each concerns persons being transferred to a new employer without their consent,
(iii) Rule G.13 of Section III, or
(iv) regulation 156(1) or (2) of the 2014 Regulations (bulk transfers in).
(2) The scheme manager, having consulted the scheme actuary, must determine M’s remediable benefits if the transfer value, together with any payment accepted under paragraph (3), were applied in respect of rights secured in—
(a) the PCSPS, and separately
(b) alpha.
(3) Where the sending scheme was a reformed public service pension scheme, the scheme manager may accept a payment—
(a) in respect of the remediable rights to which the remediable transfer value relates, and
(b) which is made by the sending scheme pursuant to, or to provision made under, PSPJOA 2022.
(4) A payment accepted under paragraph (3) is to be used for the purpose of determining M’s benefits under a civil service scheme on the same terms as the remediable transfer value.
(1) This regulation applies to a remediable transfer value to be paid in relation to M by the scheme manager on or after 1st October 2023.
(2) The scheme manager, having consulted the scheme actuary, must calculate the transfer value of M’s remediable rights as if those rights had been secured in—
(a) the PCSPS, and separately
(b) alpha.
(3) The amount of the remediable transfer value is the greater of the amounts calculated under paragraph (2).
(1) This regulation applies in relation to each member (“M”) in respect of whom the scheme manager paid a remediable club transfer value before 1st October 2023.
(2) The scheme manager must calculate the transfer value of M’s rights under a civil service scheme as if all of M’s remediable rights had been secured in—
(a) the PCSPS, and separately
(b) alpha.
(3) The scheme manager must provide to the receiving scheme the result of the calculations mentioned in paragraph (2).
(4) Where the receiving scheme is a local government scheme (within the meaning of section 86(1) of PSPJOA 2022), and—
(a) the greater of the amounts calculated under paragraph (2) (“x”) is greater than
(b) the amount of the remediable transfer value (“y”),
the scheme manager must pay the receiving scheme an amount equal to x – y.
(5) A payment made under paragraph (4) is subject to the same conditions as the remediable club transfer value.
(1) This regulation applies in relation to each remediable club transfer value in respect of a member (“M”) which was accepted by the scheme manager before 1st October 2023.
(2) The scheme manager may accept an adjustment in the value of a remediable club transfer value—
(a) in respect of the remediable rights to which the remediable club transfer value payment relates, and
(b) which is made by the sending scheme pursuant to, or to provision made under, PSPJOA 2022.
(3) An adjustment accepted under paragraph (2) is to be used for the purpose of determining M’s benefits under a civil service scheme on the same terms as the remediable club transfer value.
(4) The scheme manager must determine M’s remediable benefits as if the remediable club transfer value, together with any adjustment accepted under paragraph (2), were applied in respect of rights secured in—
(a) the PCSPS, and separately
(b) alpha.
This Section applies in respect of a member (“M”) who is a deferred choice member, and to whom no pension benefits have become payable in relation to M’s remediable service.
45 Club transfers out on or after 1st October 2023
(1) This regulation applies in relation to a remediable club transfer value to be paid by the scheme manager in respect of M on or after 1st October 2023.
(2) The scheme manager must calculate the transfer value of M’s rights under a civil service scheme as if all of M’s remediable rights had been secured in—
(a) the PCSPS, and separately
(b) alpha.
(3) The amount of the remediable club transfer value is the greater of the amounts calculated under paragraph (2).
(4) The scheme manager must provide to the receiving scheme the result of the calculations mentioned in paragraph (2).
(1) This regulation applies in relation to a remediable club transfer value payment which is accepted by the scheme manager on or after 1st October 2023.
(2) The scheme manager must determine M’s benefits as if the remediable transfer value were applied in respect of rights in—
(a) the PCSPS, and separately
(b) alpha.
(1) This regulation applies in relation to a deferred choice member (“M”) in respect of whom the scheme manager has accepted a remediable club transfer value, where—
(a) benefits become payable under the PCSPS in relation to M’s remediable service, and
(b) it is impracticable for the scheme manager to issue a remediable service statement in relation to M’s remediable service because the sending scheme has not provided the information required to determine the value of M’s rights in accordance with regulation 43(4).
(2) The scheme manager may, during the relevant period, pay to a person who is entitled to receive benefits in relation to M’s pensionable service (“the beneficiary”) the following benefits in relation to M’s rights under the PCSPS—
(a) such benefits as do not relate to the remediable club transfer value, determined as if a deferred choice decision has been made that no section 10 election is to be made in relation to M’s remediable service, and
(b) such benefits as relate to the remediable club transfer value determined as if regulation 50(1) does not apply in relation to the rights secured by the remediable club transfer value.
(3) Where, at the end of the relevant period—
(a) the aggregate of the benefits that have been paid pursuant to paragraph (2), exceeds
(b) the aggregate of the benefits to which (after taking into account the effect, if any, of regulation 50(1) and (4) and section 10(4) of PSPJOA 2022) the beneficiary is entitled under the PCSPS in respect of M’s pensionable service,
the beneficiary must pay an amount equal to the difference to the scheme manager.
(4) Where, at the end of the relevant period—
(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 beneficiary.
(5) Regulation 13(1)(b)(iii) does not apply to determine the end of the section 10 election period in relation to M.
(6) In this regulation, “relevant period” means the period beginning with the day on which benefits become payable in relation to M’s remediable service and ending with the earlier of—
(a) the time at which a deferred choice decision is made in relation to M’s remediable service, and
(b) the end of the section 10 election period in relation to M.
(1) This Chapter applies in relation to the following accepted by the scheme manager in respect of a member (“M”)—
(a) a remediable transfer value, together with any payment accepted under regulation 39(3);
(b) a remediable club transfer value, together with any adjustment accepted under regulation 43(2).
(2) In this Chapter, “transferred in remediable rights” means M’s remediable rights in a civil service scheme secured by virtue of a remediable value accepted by the scheme manager together with any payment or, as the case may be, adjustment under regulation 39(3) or 43(2).
49 Transferred in remediable rights treated as being in the PCSPS
(1) Where M’s transferred in remediable rights would, apart from this regulation, be rights to benefits under alpha, the rights—
(a) are not, and are treated as never having been, rights under alpha, and
(b) are treated as being, and as always having been, rights under the PCSPS.
(2) Paragraph (1) has effect—
(a) for the purposes of determining which civil service scheme is (or at any time was) required to pay benefits to or in respect of M’s transferred in remediable rights, and
(b) subject to regulation 50, for all other purposes.
50 Varying the value of benefits secured by virtue of transferred in remediable rights
(1) Where—
(a) M is a deferred choice member, and
(b) M’s transferred in remediable rights are treated as rights to benefits under the PCSPS by virtue of regulation 49(1)(b),
the scheme manager must vary the value of those rights so that they are of an equivalent value to the rights M would have secured under the PCSPS if the rights had been transferred into that scheme.
(2) A variation under paragraph (1) is to be treated as having taken effect when these Regulations come into force.
(3) Where—
(a) M is an immediate choice member, and
(i) an immediate choice decision has been made that no section 6 election is to be made in relation to M’s remediable service, or
(ii) the end of the section 6 election period in relation to M has passed and no section 6 election has been made (or deemed to have been made) in relation to M’s remediable service, and
(b) M’s transferred in remediable rights are treated as rights to benefits under the PCSPS by virtue of regulation 49(1)(b),
the scheme manager must vary the value of those rights so that they are of an equivalent value to rights M would have secured under the PCSPS if the rights had been transferred into that scheme.
(4) A variation under paragraph (3) is to be treated as having taken effect on the earlier of—
(a) the time that an immediate choice decision (including a deemed section 6 election) is treated as having taken effect in relation to M’s remediable service, and
(b) the end of the section 6 election period in relation to M.
(5) Where—
(a) the benefits payable to or in respect of M’s remediable service are alpha benefits by virtue of a section 6 election (including a deemed section 6 election) or a section 10 election, and
(b) the benefits payable in relation to M’s transferred in remediable rights would otherwise be PCSPS benefits,
the scheme manager must vary the value of those rights so that they are of an equivalent value to rights M would have secured under alpha if the rights had been transferred into that scheme.
(6) Where the scheme manager is required to vary the value of any rights under this regulation so that they are of an equivalent value to rights that would have been secured in another scheme (“the alternative scheme”), the scheme manager must—
(a) where the rights were secured by virtue of a remediable transfer value, first consult the scheme actuary, and
(b) calculate the varied value of the rights as if the remediable value which originally secured rights under a civil service scheme were transferred into the alternative scheme in the relevant pension year that the transfer occurred.
(7) In paragraph (6), “relevant pension year” has the meaning given by direction 4(14)(f)(i) of the PSP Directions 2022.
51 Benefits already paid in relation to transferred in remediable rights
(1) Paragraph (2) applies in relation to any benefits (“the paid benefits”) that alpha has at any time paid to a person (“P”) so far as—
(a) they are calculated by reference to P’s, or any other person’s, transferred in remediable rights, and
(b) they are benefits that, as a result of regulation 49(1)(a), P was not entitled to receive from alpha.
(2) The paid benefits are to be treated for all purposes—
(a) as not having been paid to P by alpha, but
(b) as having been paid to P instead by the PCSPS.
52 Pension benefits and lump sum benefits in relation to transferred in remediable rights
(1) This regulation applies in relation to any benefits that have been paid to or in respect of the transferred in remediable rights of an immediate choice member (“M”).
(2) Where, at the operative time—
(a) the aggregate of benefits that (after taking into account the effect, if any, of regulation 51(2)) have been paid under the PCSPS to any person (“the beneficiary”) in respect of M’s transferred in remediable rights, exceeds
(b) the aggregate of the benefits to which (after taking into account the effect, if any, of regulation 50(3) or (5) in relation to the rights) the beneficiary is entitled under the scheme in respect of the rights,
the beneficiary 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 beneficiary.
(4) In this regulation, “the operative time” means—
(a) if an immediate choice decision is made in relation to M’s remediable service, the time the decision is made;
(b) otherwise, the end of the section 6 election period in relation to M.
(1) This Chapter applies in relation to a remedy member (“M”) in respect of whom a process of assessment to determine M’s entitlement to ill-health benefits began during the period of M’s remediable service.
(2) In this Chapter—
“alternative scheme” means, in relation to a person who has been assessed for entitlement to ill-health benefits under—
the PCSPS, alpha;
alpha, the PCSPS;
“ill-health benefits” means—
the following under rule D.4 of Section I—
a lower tier pension (“Section I lower tier”), or
a lower tier pension and an upper tier top up pension (“Section I upper tier”);
an ill health pension, whether or not with a lump sum, under rule 3.4 of Section II (“Section II ill health benefits”);
the following under rule E.7 of Section III—
a lower tier earned pension (“Section III lower tier”), or
a lower tier earned pension and an upper tier top up earned pension (“Section III upper tier”);
the following under regulation 74 of the 2014 Regulations—
a lower tier earned pension (“alpha lower tier”), or
a lower tier earned pension and an upper tier top up earned pension (“alpha upper tier”);
“IHR criteria” means the requirements in connection with a person’s health imposed by the PCSPS or (as the case may be) the 2014 Regulations for entitlement to ill-health benefits;
“initial assessment” means the process of assessment mentioned in paragraph (1);
“relevant time” means the time when the initial assessment was finally determined, and “finally determined” means—
it has been determined that the member meets the IHR criteria in a civil service scheme, or
it has been determined that the member does not meet the ill-health retirement criteria of that scheme, and all routes for disputing that determination have been exhausted (including where any deadline for initiating a dispute has passed and no dispute has been initiated);
“remediable ill-health benefits” means ill-health benefits payable in relation to M’s remediable service.
54 Whether M meets the IHR criteria in M’s alternative scheme
(1) Where, pursuant to the initial assessment, it has been finally determined that—
(a) M meets the IHR criteria for alpha upper tier, M is to be deemed to meet whichever of the following is the IHR criteria in M’s relevant Chapter 1 legacy scheme—
(i) Section I upper tier;
(ii) Section II ill health benefits;
(iii) Section III upper tier;
(b) M meets the IHR criteria for alpha lower tier, M is to be deemed to meet whichever of the following is the IHR criteria in M’s relevant Chapter 1 legacy scheme—
(i) Section I lower tier;
(ii) Section II ill health benefits;
(iii) Section III lower tier;
(c) M meets the IHR criteria for—
(i) Section III lower tier, M is to be deemed to meet the IHR criteria for alpha lower tier;
(ii) Section III upper tier, M is to be deemed to meet the IHR criteria for alpha upper tier;
(d) M satisfies the severe ill-health condition, M is to be deemed to meet the IHR criteria for all ill-health benefits in both alpha and the PCSPS;
(e) M does not meet the IHR criteria for—
(i) Section I lower tier, Section II ill health benefits or Section III lower tier, M is to be deemed to not meet the IHR criteria for alpha lower tier or alpha upper tier;
(ii) Section I upper tier or Section III upper tier, M is to be deemed to not meet the IHR criteria for alpha upper tier.
(2) Where, pursuant to the initial assessment, it has been finally determined that—
(a) M meets the IHR criteria for alpha lower tier, and—
(i) M’s relevant Chapter 1 legacy scheme is not Section II, and
(ii) it has not been determined that M satisfies the severe ill-health condition,
the scheme manager must determine whether M, at the relevant time, met the IHR criteria for whichever of Section I upper tier or Section III upper tier is the IHR criteria in M’s relevant Chapter 1 legacy scheme;
(b) M meets the IHR criteria for Section I lower tier, Section I upper tier or Section II ill health benefits and it has not been determined that M satisfies the severe ill-health condition, the scheme manager must determine whether M, at the relevant time, met the IHR criteria for alpha lower tier or alpha upper tier;
(c) M does not meet the IHR criteria for alpha lower tier or alpha upper tier, the scheme manager must determine whether M, at the relevant time, met the IHR criteria for whichever of the following is M’s relevant Chapter 1 legacy scheme—
(i) Section I lower tier and Section I upper tier;
(ii) Section II ill health benefits;
(iii) Section III lower tier and Section III upper tier.
(3) Paragraphs (1) and (2) do not apply where—
(a) it has been finally determined, pursuant to the initial assessment, that M meets the IHR criteria for alpha lower tier or alpha upper tier, and
(b) at the relevant time, M had reached the pension age that would have applied to M had M been a member of the PCSPS.
(4) In making a determination required by paragraph (2), the scheme manager must—
(a) obtain the opinion of the scheme medical adviser about whether M met the applicable IHR criteria at the relevant time, and
(b) treat the opinion of the scheme medical adviser as conclusive of that question.
(5) In forming an opinion for the purpose of paragraph (4), the scheme medical adviser may only have regard to—
(a) the report (the “outcome report”) produced pursuant to the initial assessment on the basis of which it was determined whether M met, or did not meet, any IHR criteria;
(b) where no outcome report is available, any other evidence which—
(i) relates to the question of M’s entitlement to ill-health benefits which was, or could have been, available at or before the relevant time, and
(ii) the scheme manager considers relevant to that question.
(6) For the purposes of this regulation, M satisfies the severe ill-health condition if M is a person described in any of section 229(4)(a) to (c) of the FA 2004.
55 Deferred choice members entitled to ill-health benefits in their alternative scheme only
(1) This regulation applies where—
(a) it was finally determined, pursuant to the initial assessment, that M was not entitled to any ill-health benefits under alpha,
(b) it is determined, pursuant to regulation 54, that at the relevant time M met the IHR criteria in whichever of Section I, Section II or Section III is M’s relevant Chapter 1 legacy scheme, and
(c) M is a deferred choice member.
(2) The scheme manager must, as soon as reasonably practicable following the determination mentioned in paragraph (1)(b), send to M a written notice setting out—
(a) that an election (an “immediate IHR election”) may be made,
(b) the time by which an immediate IHR election must be received by the scheme manager, and
(c) the consequences of making (or not making) an immediate IHR election.
(3) M may make an immediate IHR election by sending notice of the election to the scheme manager—
(a) in a form and manner determined by the scheme manager, and
(b) so that it is received by the scheme manager no later than the end of the period of three months beginning with the day on which the notice mentioned in paragraph (2) is issued.
(4) Where an immediate IHR election is made, M is, subject to paragraph (5), to be treated—
(a) for all purposes as if a deferred choice decision has been made that no section 10 election is to be made in relation to M’s remediable service (and, accordingly, the benefits payable in relation to M’s remediable service are PCSPS benefits),
(b) as not being entitled to any benefits in respect of service in an employment or office which—
(i) took place on or after 1st April 2022, and
(ii) is pensionable service under alpha;
(c) as not being entitled to the payment of ill-health benefits from the PCSPS, and
(d) as being entitled to the payment of ill-health benefits which are—
(i) of an amount that would have been determined under the PCSPS if the relevant time had been 31st March 2022, and
(ii) payable—
(aa) from alpha, and
(bb) from the day after M’s last day of service in an employment or office which is capable of being pensionable service in a civil service scheme.
(5) Where M does not leave all service in an employment or office which is capable of being pensionable service in a civil service scheme before—
(a) the end of the period of three months beginning with the day on which notice of the immediate IHR election is received by the scheme manager, or
(b) such later time as the scheme manager considers reasonable in all the circumstances,
M is to be treated as if the immediate IHR election had not been made (and no subsequent immediate IHR election may be made).
(6) An immediate IHR election is irrevocable.
(7) The provisions of Chapter 1 of PSPJOA 2022 and of these Regulations about the timing and effect of, as the case may be, a deferred choice decision and a section 10 election apply subject to this regulation.
56 Remedy members entitled to ill-health benefits in their alternative scheme only
(1) This regulation applies where—
(a) it was finally determined, pursuant to the initial assessment, that M was not entitled to any ill-health benefits under alpha,
(b) it is determined, pursuant to regulation 54, that at the relevant time M met the IHR criteria in whichever of Section I, Section II or Section III is M’s relevant Chapter 1 legacy scheme, and
(c) M is, or at any time was, a pensioner member of alpha in relation to their remediable service.
(2) Where the benefits payable in relation to M’s remediable service are, by virtue of these Regulations and PSPJOA 2022, PCSPS benefits, M is to be treated as entitled to the payment of ill-health benefits—
(a) of an amount that would have been determined under the PCSPS if the relevant time had been 31st March 2022, and
(b) payable—
(i) from alpha, and
(ii) from the day M became a pensioner member of alpha in relation to their remediable service.
(3) M is not entitled to the payment of ill-health benefits from the PCSPS.
57 Remedy members with provisional awards of ill-health pension
(1) This regulation applies in relation to a remedy member who, immediately before 1st October 2023, is treated as being entitled to ill-health benefits pursuant to—
(a) rule D.6 of Section I;
(b) rule E.11 of Section III;
(c) regulation 75 of the 2014 Regulations.
(2) The scheme manager must—
(a) determine whether M meets the IHR criteria in M’s alternative scheme, and
(b) in making that determination, obtain the opinion of the scheme medical adviser about whether M meets the IHR criteria in M’s alternative scheme.
(1) This regulation applies where, by virtue of these Regulations or PSPJOA 2022, ill-health benefits determined by reference to a remedy member’s alternative scheme are payable to a person.
(2) Such ill-health benefits are payable irrespective of non-compliance with a requirement imposed by the PCSPS or the 2014 Regulations for—
(a) the scheme manager to approve an entitlement to ill-health benefits;
(b) a person to make an application in relation to an entitlement to ill-health benefits.
59 Protection of the amount of pension in payment to an eligible child
(1) This regulation applies where—
(a) immediately before 1st October 2023, a pension (a “child pension”) is in payment to an eligible child (“E”) in respect of the remediable service of a deceased member (“M”),
(b) there is a surviving adult (“S”) in relation to the deceased member,
(c) E is not in the care of S, and
(d) S makes an immediate choice decision which would (disregarding this regulation) result in a decrease in the rate of the child pension payable to E in respect of M’s remediable service.
(2) Where this regulation applies—
(a) E does not owe the scheme manager a liability under section 14(3) of PSPJOA 2022 in respect of the child pension, and
(b) the rate of the child pension continues to be the rate that was payable before the immediate choice decision was made.
60 Modification of nomination rules for Section II members
(1) The regulation applies in relation to a remedy member (“M”) who is entitled to nominate a person under rule 3.8 of Section II to receive a death benefit.
(2) Rule 3.8 of Section II applies as if it allows—
(a) M to nominate—
(i) one or more individuals,
(ii) one incorporated or unincorporated body, or
(iii) one or more individuals and one incorporated or unincorporated body, and
(b) for the nomination to specify how payments are to be apportioned between—
(i) two or more individuals or,
(ii) one or more individuals and one incorporated or unincorporated body.
(3) Where—
(a) M has made a nomination (“the original nomination”) in relation to remediable service in alpha pursuant to regulation 122 of the 2014 Regulations, and
(b) M is, by virtue of the operation of PSPJOA 2022 or these Regulations, entitled to nominate a person under rule 3.8 of Section II in relation to that remediable service,
the original nomination continues as if it were made under rule 3.8 of Section II as that rule applies by virtue of paragraph (2).
(1) This regulation applies in relation to a remedy member (“M”)—
(a) who left pensionable service under Section I, Section II or Section III (“the relevant Section”) before 1st April 2022,
(b) who, during the period beginning with 1st April 2015 and ending at the end of 31st March 2022, began service (“subsequent service”) in an employment or office which was pensionable under alpha,
(c) whose subsequent service would, but for a relevant breach of a non-discrimination rule, have been pensionable under the relevant Section, and
(d) who would, had their subsequent service been pensionable under the relevant Section, have been entitled to exercise an aggregation option.
(1A) Paragraphs (1B) and (1C) apply where—
(a) M is a deferred choice member,
(b) one of regulations 38, 41 or 42 of these Regulations applies in respect of M, and
(c) a deferred choice decision has not been made.
(1B) M may elect, in accordance with paragraph (1C), that M’s eligible remediable service is to be treated as if an aggregation option had been exercised in relation to that service.
(1C) An election under paragraph (1B) is made in accordance with this paragraph where—
(a) the scheme manager, on receipt of M’s application for a statement of entitlement, notifies M that M may make such an election, and
(b) M gives notice to the scheme manager, in a form and manner determined by the scheme manager, of M’s decision to make such an election.
(2) When making a relevant remedy decision, the relevant decision-maker may elect that M’s eligible remediable service is to be treated as if an aggregation option had been exercised in relation to that service.
(3) An election under paragraph (2) may only be made and revoked in the same circumstances as the relevant remedy decision.
(4) Where an election is made under paragraph (1B) or paragraph (2), M’s eligible remediable service is to be treated for all purposes as if the aggregation option had been exercised in relation to that service.
(5) In this regulation—
“aggregation option” means—
where the relevant Section is Section I, an option in accordance with rule G.2, G.3 or G.4 of that Section;
where the relevant Section is Section II, an option in accordance with rule 3.35 of that Section;
where the relevant Section is Section III, an option in accordance with rule H.5 of that Section.
“eligible remediable service” means so much of M’s remediable service as was, immediately before 1st April 2022, service under alpha;
“relevant decision-maker” means, where M is—
an immediate choice member, the immediate choice decision-maker;
a deferred choice member, the deferred choice decision-maker;
“relevant remedy decision” means—
an immediate choice decision that no section 6 election is to be made in relation to M’s remediable service, or
a deferred choice decision that no section 10 election is to be made in relation to M’s remediable service.
62 Payment of annual allowance tax charges and provision of information
Where a remedy member is unable to give an effective notice to the scheme administrator under section 237B(3) of FA 2004 in relation to an in-scope tax year (within the meaning of direction 7(7) of the PSP Directions 2022) because the time limit in section 237BA has passed, direction 7(2) to (6) of the PSP Directions 2022 applies in relation to the remedy member.
62A Recovery of injury or compensation scheme benefits
(1) This regulation applies where—
(a) there has been payment to or in respect of a remedy member (“M”) of benefits under one or more of—
(i) an injury or compensation scheme established under section 1 of the 2013 Act;
(ii) an injury or compensation scheme established under section 1 of the Superannuation Act 1972, and
(b) the amount of payment mentioned in (a) exceeds the amount that would have been paid had there been no relevant breach of a non-discrimination rule in relation to M’s service.
(2) The scheme manager may recover the excess amount mentioned in paragraph (1)(b).
(1) This regulation applies in relation to a member (“M”) where—
(a) all of M’s remediable service was in alpha, or
(b) M’s remediable service was mixed service.
(2) The relevant decision-maker may make an election that, for such period of M’s remediable service as the relevant decision-maker specifies (“the opt-out period”), M’s service be treated as not having been pensionable service under a civil service scheme.
(3) Except where the scheme manager is the relevant decision-maker, an election under paragraph (2) may only be made after the scheme manager has determined an application which is—
(a) made by or on behalf of M,
(b) in a form and manner determined by the scheme manager, and
(c) received by the scheme manager during a period determined by the scheme manager.
(4) The scheme manager may by written notice require a person who has made an application under paragraph (3) to provide in relation to the application such information that—
(a) is within the person’s possession, or
(b) the person may reasonably be expected to obtain.
(5) As soon as reasonably practicable after receipt of an application under paragraph (3), the scheme manager must—
(a) determine whether an election under paragraph (2) may be made in relation to M, and
(b) notify the person who made the application whether such an election may be made.
(6) Where the scheme manager is the relevant decision maker, the scheme manager must, as soon as is reasonably practicable after determining that they are the relevant decision-maker, determine whether to make such an election in relation to M.
(7) The scheme manager may refuse an application under paragraph (3) where the scheme manager is not satisfied that, but for a relevant breach of a non-discrimination rule, M would more likely than not have opted out of pensionable service for the opt-out period or an equivalent period.
(8) An election under paragraph (2) is made by—
(a) a person other than the scheme manager when that person sends confirmation to the scheme manager that such an election is to be made following receipt of the notification mentioned in paragraph (5);
(b) the scheme manager at the time determined by the scheme manager.
(9) Where an election under paragraph (2) is made, the scheme manager must—
(a) treat M as having opted that M’s service during the opt-out period should not be pensionable service under a civil service scheme, and
(b) pay to M or, where M is deceased, M’s personal representatives an amount of compensation equal to the amount of pension contributions M paid during the opt-out period.
(10) In this regulation, “relevant decision-maker” means, where M is—
(a) an immediate choice member, the immediate choice decision-maker;
(b) a deferred choice member, the deferred choice decision-maker.
62C Retrospective ill-health retirement assessment under alpha
(1) This regulation applies to an immediate choice member (“M”), where M was, immediately before 1st April 2022, a full protection member within the meaning of paragraph 1 of Schedule 2 to the 2014 Regulations.
(2) The immediate choice decision-maker may elect for M’s service to be treated as if, during the period of M’s remediable service, M had claimed payment of ill-health benefits under Chapter 4 of Part 6 of the 2014 Regulations (“ill-health benefits”).
(3) Except where the scheme manager is the immediate choice decision-maker, an election under paragraph (2) may only be made after the scheme manager has determined an application which is—
(a) made by or on behalf of M,
(b) in a form and manner determined by the scheme manager, and
(c) received by the scheme manager during a period determined by the scheme manager.
(4) The scheme manager may by written notice require the person who has made an application under paragraph (3) to provide in relation to the application such information that—
(a) is within the person’s possession, or
(b) the person may reasonably be expected to obtain.
(5) As soon as reasonably practicable after receipt of an application made under paragraph (3), the scheme manager must—
(a) determine whether an election under paragraph (2) may be made in relation to M,
(b) determine the entitlement, if any, to ill-health benefits for the period claimed, as if all of M’s remediable service had been in alpha, and
(c) notify the person who made the application what M’s entitlement, if any, to ill-health benefits for the period claimed would be.
(6) Where the scheme manager is the relevant decision maker, the scheme manager must, as soon as is reasonably practicable after determining that they are the relevant decision-maker, determine whether to make such an election in relation to M.
(7) The scheme manager may refuse an application made under paragraph (3) where the scheme manager is not satisfied that, but for a relevant breach of a non-discrimination rule, M would more likely than not have claimed payment of ill-health benefits during the period of M’s remediable service.
(8) An election under paragraph (2) is made by—
(a) a person other than the scheme manager when that person sends confirmation to the scheme manager that such an election is to be made following receipt of the notification mentioned in paragraph (5)(c);
(b) the scheme manager at the time determined by the scheme manager.
(9) Where an election under paragraph (2) is made, the scheme manager must treat M’s service as if the ill-health benefits determined under paragraph (5)(b) had been payable from the day after M’s last day of service in an employment or office which is capable of being pensionable service in a civil service scheme.
62D Retrospective ill-health retirement assessment under Section II
(1) This regulation applies in relation to an immediate choice member (“M”), where—
(a) M was, as at the closing date, a member of Section II, and
(b) either—
(i) all of M’s remediable service was in alpha, or
(ii) M’s remediable service was mixed service.
(2) The immediate choice decision-maker may make an election for M’s service to be treated as if, during the period of M’s remediable service, M had claimed payment of an ill-health pension.
(3) Except where the scheme manager is the immediate choice decision-maker, an election under paragraph (2) may only be made after the scheme manager has determined an application which is—
(a) made by or on behalf of M,
(b) in a form and manner determined by the scheme manager, and
(c) received by the scheme manager during a period determined by the scheme manager.
(4) The scheme manager may by written notice require the person making the application under paragraph (3) to provide in relation to the application such information which—
(a) is within the person’s possession, or
(b) the person may reasonably be expected to obtain.
(5) As soon as reasonably practicable after receipt of an application made under paragraph (3), the scheme manager must—
(a) determine whether an election under paragraph (2) may be made in relation to M,
(b) determine the entitlement, if any, to ill-health pension for the period claimed, as if all of M’s remediable service had been in Section II, and
(c) notify the person who made the application of the determinations made in accordance with sub-paragraphs (a) and (b).
(6) Where the scheme manager is the immediate choice decision-maker, the scheme manager must, as soon as is reasonably practicable after determining that they are the immediate choice decision-maker, determine whether to make an election under paragraph (2) in relation to M.
(7) The scheme manager may refuse an application made under paragraph (3) where the scheme manager is not satisfied that, but for a relevant breach of a non-discrimination rule, M would more likely than not have claimed payment of an ill-health pension during the period of M’s remediable service.
(8) An election under paragraph (2) is made by—
(a) a person other than the scheme manager when that person sends confirmation to the scheme manager that such an election is to be made following receipt of the notification mentioned in paragraph (5)(c);
(b) the scheme manager at the time determined by the scheme manager.
(9) Where an election under paragraph (2) is made, the scheme manager must treat M as if the ill-health pension had been payable from the day after M’s last day of service in an employment or office which is capable of being pensionable service in a civil service scheme.
62E Recalculation of partial retirement pension under PCSPS
(1) This regulation applies in relation to a deferred choice member (“M”), where
(a) either—
(i) all of M’s remediable service was in alpha, or
(ii) M’s remediable service was mixed service,
(b) M exercised a partial retirement option under the PCSPS during M’s period of remediable service, and
(c) M did not exercise a partial retirement option under alpha during M’s period of remediable service.
(2) The deferred choice decision-maker may make an election that the pensionable service in respect of which M exercised the partial retirement option mentioned in paragraph (1)(b) be treated as if it included M’s remediable service up to and including the date on which that option was exercised.
(3) Except where the scheme manager is the eligible decision-maker, an election under paragraph (2) may only be made after the scheme manager has determined an application which is—
(a) made by or on behalf of M,
(b) in a form and manner determined by the scheme manager, and
(c) received by the scheme manager during a period determined by the scheme manager.
(4) The scheme manager may by written notice require the person making the application under paragraph (3) to provide in relation to the application such information which—
(a) is within the person’s possession, or
(b) the person may reasonably be expected to obtain.
(5) As soon as reasonably practicable after receipt of an application made under paragraph (3), the scheme manager must—
(a) determine whether an election under paragraph (2) may be made in relation to M, and
(b) notify the person who made the application whether such an election may be made.
(6) Where the scheme manager is the person who may make an election under paragraph (2), the scheme manager must, as soon as is reasonably practicable after determining that they are that person, determine whether to make such an election in relation to M.
(7) The scheme manager may refuse an application made under paragraph (3) where the scheme manager is not satisfied that it is more likely than not that, but for a relevant breach of a non-discrimination rule, M would, during the period of M’s remediable service, have exercised an option under paragraph (2) in relation to M’s remediable service.
(8) An election under paragraph (2) is made by—
(a) a person other than the scheme manager when that person sends confirmation to the scheme manager that an election is to be made following receipt of the notification mentioned in paragraph (5);
(b) the scheme manager at the time determined by the scheme manager.
(9) Where an election under paragraph (2) is made, the scheme manager must adjust M’s subsequent partial retirement pension payments under the PCSPS as if the pensionable service in respect of which M exercised a partial retirement option under the PCSPS included M’s remediable service up to and including the date on which that option was exercised.
(10) In this regulation—
“partial retirement option under alpha” means an option exercisable under Chapter 3 of Part 6 of the 2014 Regulations;
“partial retirement option under the PCSPS” means an option exercisable under—
rule D.1A of Section I;
rule 3.3b of Section II;
rule E.4 of Section III.
62F Recalculation of early retirement pension under PCSPS
(1) This regulation applies in relation to a deferred choice member (“M”), where—
(a) either—
(i) all of M’s remediable service was in alpha, or
(ii) M’s remediable service was mixed service,
(b) M exercised an early retirement option under the PCSPS during M’s period of remediable service, and
(c) M did not exercise an early retirement option under alpha during M’s period of remediable service.
(2) The deferred choice decision-maker may make an election that the pensionable service in respect of which M exercised the early retirement option mentioned in paragraph (1)(b) be treated as if it included M’s remediable service up to and including the date on which that option was exercised.
(3) Except where the scheme manager is the eligible decision-maker, an election under paragraph (2) may only be made after the scheme manager has determined an application which is—
(a) made by or on behalf of M,
(b) in a form and manner determined by the scheme manager, and
(c) received by the scheme manager during a period determined by the scheme manager.
(4) The scheme manager may by written notice require the person making the application under paragraph (3) to provide in relation to the application such information which—
(a) is within the person’s possession, or
(b) the person may reasonably be expected to obtain.
(5) As soon as reasonably practicable after receipt of an application made under paragraph (3), the scheme manager must—
(a) determine whether an election under paragraph (2) may be made in relation to M, and
(b) notify the person who made the application whether such an election may be made.
(6) Where the scheme manager is the person who may make an election under paragraph (2), the scheme manager must, as soon as is reasonably practicable, determine whether to make such an election in relation to M.
(7) The scheme manager may refuse an application made under paragraph (3) where the scheme manager is not satisfied that it is more likely than not that, but for a relevant breach of a non-discrimination rule, M would, during the period of M’s remediable service, have exercised an option under paragraph (2) in relation to M’s remediable service.
(8) An election under paragraph (2) by—
(a) a person other than the scheme manager is made when that person sends confirmation to the scheme manager that an election is to be made following receipt of the notification mentioned in paragraph (5);
(b) the scheme manager is made at the time determined by the scheme manager.
(9) Where an election under paragraph (2) is made, the scheme manager must adjust M’s subsequent early retirement pension payments under the PCSPS as if the pensionable service in respect of which M exercised an early retirement option under the PCSPS included M’s remediable service up to and including the date on which that option was exercised.
(10) In this regulation, “early retirement option” means an option to receive immediate payment of a reduced pension before reaching normal pension age.
(1) This regulation applies in relation to a person’s (“A’s”) remediable service where an immediate detriment remedy has been obtained in relation to that service by virtue of the condition provided for in section 32(3) of PSPJOA 2022 (“the second condition”) having been met.
(2) These Regulations and sections 2 to 30 of PSPJOA 2022 apply in relation to A’s remediable service as they apply in relation to the remediable service of an immediate choice member in respect of whose remediable service an immediate choice decision has been made that no section 6 election is to be made.
(3) Any amount paid by way of benefits or compensation pursuant to the agreement by virtue of which the second condition has been met is to be treated for the purposes of section 14 of PSPJOA 2022, as—
(a) a lump sum benefit, if the amount was paid by way of a lump sum;
(b) a pension benefit, if the amount was paid otherwise than by way of a lump sum.
(1) The scheme manager must calculate interest on a relevant amount described in direction 15 of the PSP Directions 2022 in accordance with the provisions of directions 14 and 15 which apply to that description of relevant amount.
(2) In relation to relevant amounts not described in direction 15 of the PSP Directions 2022, the scheme manager must determine whether interest is paid and, if so, what rate of interest applies and how it is calculated.
(3) The following provisions of the PSP Directions 2022 apply in relation to a determination under paragraph (2) as if it were a determination under direction 16(1) of those Directions—
(a) direction 16(2) (provision of explanation);
(b) direction 16(3) and (4) (appeals).
(1) This regulation applies where, pursuant to an application under regulation 67, the scheme manager determines that an immediate choice member (“M”) has incurred a compensatable loss that is a Part 4 tax loss (a “relevant loss”).
(2) M is not to be paid an amount under section 23 of PSPJOA 2022 by of compensation in respect of the relevant loss.
(3) Instead, the amount of benefit payable under a civil service scheme is to be increased to reflect the amount of the relevant loss in such manner as determined by the scheme manager in accordance with direction 10(2) to (4) of the PSP Directions 2022.
67 Applications for compensation or indirect compensation
(1) This regulation applies in relation to—
(a) the payment of a relevant amount by way of compensation under section 23(1) of PSPJOA 2022;
(b) the increase of benefits by way of indirect compensation under regulation 66.
(2) The relevant amount is not payable, or (as the case may be) the benefits are not to be increased, except where—
(a) an application is made in accordance with direction 18(1) and (2) of the PSP Directions 2022,
(b) the application is accompanied by such information that the scheme manager may by written notice require the person making the application (“P”) to provide in relation to the proposed compensation which is—
(i) information within P’s possession, or
(ii) information which P may reasonably be expected to obtain, and
(c) the scheme manager makes a determination in accordance with direction 18(3) of those Directions.
(3) The following apply in relation to a determination in accordance with direction 18(3) of the PSP Directions 2022—
(a) direction 18(4) (provision of explanation);
(b) direction 18(5) and (6) (appeals).
(1) This regulation applies where—
(a) relevant amounts owed by and to a person (“P”) fall to be paid at the same time or similar times, and
(b) the scheme manager has—
(i) determined the interest (if any) that is to be paid on the relevant amounts in accordance with regulation 65, and
(ii) reduced the relevant amounts by tax relief amounts in accordance with regulation 69.
(2) The scheme manager may determine, in accordance with direction 19(2) to (5) of the PSP Directions 2022, that the relevant amounts (and any interest on them) must be aggregated and that the difference must be paid by P to the scheme or (as the case may be) by the scheme to P.
(3) The following provisions of the PSP Directions 2022 apply in relation to a determination under paragraph (2) as if it were a determination under direction 19(1) of those Directions—
(a) direction 19(6) (provision of explanation);
(b) direction 19(7) and (8) (appeals).
69 Reduction of liabilities in relation to pension contributions
(1) This regulation applies where—
(a) a person owes a liability to pay pension contributions in relation to the remediable service of a remedy member, or
(b) the scheme manager owes a liability to pay compensation in relation to such service,
under section 15, 16 or 17 of PSPJOA 2022.
(2) The scheme manager must reduce the liability by tax relief amounts—
(a) determined in accordance with direction 4(5) to (9) of the PSP Directions 2022, and
(b) before the liability is netted off in accordance with regulation 68.
(2A) Where the aggregate sum of the tax relief amounts as calculated under direction 4(6) of the PSP Directions 2022 is negative in relation to a relevant member who is an active member of the scheme, a reduction may be made at the discretion of the scheme manager in accordance with direction 4(7)(b)(ii) of those Directions.
(3) The following provisions of the PSP Directions 2022 apply where the scheme manager makes a determination under direction 4(8)—
(a) direction 4(10) (provision of explanation);
(b) direction 4(11) and (12) (appeals).
(4) Paragraphs (5) and (6) apply where assets (“the transferred assets”) held for the purposes of a partnership pension account have been transferred to the PCSPS in relation to the PCSPS opted-out service of a remedy member (“M”) in accordance with the condition mentioned in regulation 6(6)(c)(i).
(5) The scheme manager—
(a) must reduce a liability mentioned in paragraph (1)(a) owed in relation to M’s remediable service by an amount equal to the value of the transferred assets which was, immediately before the transfer, referable to employee pension contributions made by or on behalf of M in respect of M’s PCSPS opted-out service;
(b) must not reduce such a liability by reference to the value of the transferred assets which was, immediately before the transfer, referable to any other source.
(6) Where the value of the transferred assets mentioned in paragraph (5)(a) is greater than the liability mentioned in paragraph (1)(a), the scheme manager owes M or, where M is deceased, M’s personal representatives an amount equal to the difference.
(7) In this regulation, “PCSPS opted-out service” has the meaning given in regulation 5(2).
70 Power to reduce or waive amounts owed by a person to the scheme manager
(1) The scheme manager may reduce or waive an amount owed by a person to the scheme under—
(a) section 14, 15, 16 or 17 of PSPJOA 2022, or
(b) these Regulations.
(2) When reducing or waiving an amount under paragraph (1), the scheme manager must comply with the requirements set out in direction 4(1)(a) to (c) of the PSP Directions 2022 (and the reference in direction 4(1)(c) to “any scheme regulations made by virtue of section 26(1)(b) of PSPJOA 2022” is to be read as a reference to regulation 73).
71 Agreement to waive a liability owed by the scheme manager in respect of an immediate correction
(1) This regulation applies where the scheme manager owes a liability to pay compensation to a person (“P”) under section 16(3) of PSPJOA 2022.
(2) The scheme manager and P may agree to waive the liability.
(3) Such an agreement—
(a) must be in writing,
(b) may be rescinded with the agreement of the scheme manager and P, and
(c) in any event ceases to apply where—
(i) the end of the section 10 election period in relation to the remediable service in respect of which the compensation is payable has passed, and
(ii) no section 10 election is made, or deemed to have been made, in relation to that remediable service.
(4) Where an agreement is rescinded or otherwise ceases to apply, the scheme manager owes P the liability mentioned in paragraph (1).
This Chapter applies in respect of a relevant amount (together with any interest on that amount) which will be payable after taking into account the effect, if any, of regulations 65 to 71 (a “net liability”).