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37 provisions
Title and introductory text
This Statutory Instrument has been made in part in consequence of defects in S.I. 2015/94 and is being issued free of charge to all known recipients of that Statutory Instrument.
2024 No. 281
PUBLIC SERVICE PENSIONS, ENGLAND AND WALES
NATIONAL HEALTH SERVICE, ENGLAND AND WALES
The National Health Service Pension Schemes (Amendment) Regulations 2024
Made
29th February 2024
Laid before Parliament
4th March 2024
Coming into force
1st April 2024
The Secretary of State for Health and Social Care makes the following Regulations in exercise of the powers conferred by section 10(1) and (2) of, and Schedule 3 to, the Superannuation Act 1972 (“the 1972 Act”) and sections 1(1) and (2)(e), 2(1) and 3(1) to (3) of, and paragraph 5(a) of Schedule 2 and Schedule 3 to, the Public Service Pensions Act 2013 (“the 2013 Act”).
In accordance with section 22(2)(a) of the 2013 Act, the Secretary of State has consulted such persons or the representatives of such persons as appear to the Secretary of State likely to be affected by regulation 20, regulation 21 and regulation 1 insofar as it relates to regulations 20 and 21, with a view to reaching agreement with them.
In accordance with section 22(2)(b) of the 2013 Act, the Secretary of State has laid a report before Parliament in relation to those regulations.
In accordance with section 10(4) of the 1972 Act and section 21(1) of the 2013 Act, the Secretary of State has consulted such persons or the representatives of such persons as appear to the Secretary of State likely to be affected by these Regulations.
In accordance with section 10(1) of the 1972 Act and section 3(5) of the 2013 Act, these Regulations are made with the consent of the Treasury.
Propose a change1 Citation, commencement, effect and extent
(1) These Regulations may be cited as the National Health Service Pension Schemes (Amendment) Regulations 2024.
(2) These Regulations come into force on 1st April 2024.
(3) Regulation 30(3)(a), (d), (e) and (f) has effect retrospectively from 1st April 2015.
(4) These Regulations extend to England and Wales.
Propose a change2 General
The National Health Service Pension Scheme Regulations 1995 are amended in accordance with this Part.
Propose a change3 Amendment of regulation A2
In regulation A2 (interpretation), at the appropriate places insert—
“lump sum and death benefit allowance” in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003;
“salary sacrifice arrangement” means an arrangement under which the member gives up the right to receive an amount of pensionable pay in return for the provision of a benefit in kind including, but not limited to, a benefit consisting of a motor car or other vehicle, meals, care or vouchers;
.
Propose a change4 Amendment of regulation D3
In regulation D3(21) (further contributions by employing authorities in respect of excessive pay increases), omit sub-paragraph (j).
Propose a change5 Amendment of regulation E5A
(1) Regulation E5A (partial retirement pension) is amended as follows.
(2) In paragraph (1)—
(a) after the first occurrence of “pensionable employment”, insert “or who is a non-pensionable 1995 Section member”;
(b) in sub-paragraph (a)(iii), after the first occurrence of “pensionable employment”, insert “for the purposes of the 2015 Scheme”;
(c) in sub-paragraph (c), after “is reduced”, insert “(disregarding any reduction in pensionable pay resulting from the member entering into a salary sacrifice arrangement)”.
(3) In paragraph (2), after all three occurrences of “pensionable employment”, insert “for the purposes of the 2015 Scheme”.
(4) In paragraph (7)(b), for “lifetime allowance”, substitute “lump sum and death benefit allowance”.
(5) After paragraph (11), insert—
(11A) For the purposes of this regulation, in the case of a non-pensionable 1995 Section member, “pensionable pay” means the member’s pensionable earnings for the purposes of the 2015 Scheme.
.
(6) In paragraph (12), at the appropriate place, insert—
“non-pensionable 1995 Section member” has the same meaning as in regulation 2 of the National Health Service Pension Scheme (Transitional and Consequential Provisions) Regulations 2015;
.
Propose a change6 Amendment of regulation E5B
(1) Regulation E5B(1) (increase in pensionable pay following exercise of option under regulation E5A) is amended as follows.
(2) In sub-paragraph (b), after “is increased”, insert “(disregarding any increase in pensionable pay resulting from the member leaving a salary sacrifice arrangement)”.
(3) In sub-paragraph (c), after “is reduced”, insert “(disregarding any reduction in pensionable pay resulting from the member entering into a salary sacrifice arrangement)”.
Propose a change7 Amendment of regulation E5C
(1) Regulation E5C (application of regulations E5A and E5B with modifications where concurrent part-time employments held) is amended as follows.
(2) In paragraph (1), after “pensionable employment”, insert “in the 2015 Scheme”.
(3) In paragraph (3), after “is reduced”, insert “(disregarding any reduction in pensionable pay resulting from the member entering into a salary sacrifice arrangement)”.
(4) In paragraph (5), after “is increased”, insert “(disregarding any increase in pensionable pay resulting from the member leaving a salary sacrifice arrangement)”.
Propose a change8 Amendment of regulation S2
(1) Regulation S2 (reduction of pension on return to NHS employment) is amended as follows.
(2) In paragraph (1A)—
(a) in sub-paragraph (b)(iii)—
(i) for “paragraph (c) applies”, substitute “regulation R2(3)(b) (nurses, physiotherapists, midwives and health visitors) or regulation R3(9) (mental health officers) applies to the member”;
(ii) omit “, or”;
(b) omit sub-paragraph (c).
(3) In paragraph (3), omit “or (c)”.
Propose a change9 Amendment of regulation 11
In the National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000, in regulation 11 (retirement and dependants’ benefits), after paragraph (1)(e), insert—
;
(f) a pension commencement excess lump sum referred to in section 166(1)(aa) of the 2004 Act.
.
Propose a change10 General
The National Health Service Pension Scheme Regulations 2008 are amended in accordance with this Part.
Propose a change11 Amendment of regulation 2.A.1
In regulation 2.A.1 (interpretation: general), at the appropriate places, insert—
“lump sum and death benefit allowance” in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003;
“salary sacrifice arrangement” means an arrangement under which the member gives up the right to receive an amount of pensionable pay in return for the provision of a benefit in kind including, but not limited to, a benefit consisting of a motor car or other vehicle, meals, care or vouchers;
.
Propose a change12 Amendment of regulation 2.D.5
(1) Regulation 2.D.5 (partial retirement (members aged at least 55)) is amended as follows.
(2) In paragraph (1)—
(a) in sub-paragraph (a), for “or a non-contributing member”, substitute “of the 2015 Scheme”.
(b) in sub-paragraph (d), after “is reduced”, insert “(disregarding any reduction in pensionable pay resulting from the member entering into a salary sacrifice arrangement)”.
(3) In paragraph (2), after each occurrence of “active member”, insert “of the 2015 Scheme”.
(4) In paragraph (6)(a)(ii), for “lifetime allowance”, substitute “lump sum and death benefit allowance”.
(5) In paragraph (9)(b), after “service”, insert “in the 2015 Scheme”.
(6) After paragraph (9), insert—
(9A) For the purposes of this regulation, in the case of a non-contributing member, “pensionable pay” means the member’s pensionable earnings for the purposes of the 2015 Scheme.
.
Propose a change13 Amendment of regulation 2.D.6
(1) Regulation 2.D.6(1) (increase in pensionable pay following exercise of option under regulation 2.D.5) is amended as follows.
(2) In sub-paragraph (b), after “is increased”, insert “(disregarding any increase in pensionable pay resulting from the member leaving a salary sacrifice arrangement)”.
(3) In sub-paragraph (c), after “is reduced”, insert “(disregarding any reduction in pensionable pay resulting from the member entering into a salary sacrifice arrangement)”.
Propose a change14 Amendment of regulation 2.D.7
(1) Regulation 2.D.7 (application of regulations 2.D.5 and 2.D.6 where concurrent part-time employments held) is amended as follows.
(2) In paragraph (1), for “a non-contributing member”, substitute “of the 2015 Scheme”.
(3) In paragraph (3), after “is reduced”, insert “(disregarding any reduction in pensionable pay resulting from the member entering into a salary sacrifice arrangement)”.
(4) In paragraph (5), after “is increased”, insert “(disregarding any increase in pensionable pay resulting from the member ending a salary sacrifice arrangement)”.
Propose a change15 Amendment of regulation 3.A.1
In regulation 3.A.1 (interpretation of Part 3: general), at the appropriate place, insert—
“lump sum and death benefit allowance” in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003;
.
Propose a change16 Amendment of regulation 3.D.5
(1) Regulation 3.D.5 (partial retirement (members aged at least 55)) is amended as follows.
(2) In paragraph (1)(a), for “or a non-contributing member”, substitute “of the 2015 Scheme”.
(3) In paragraph (5)(a)(ii), for “lifetime allowance”, substitute “lump sum and death benefit allowance”.
Propose a change17 Amendment of regulation 3.D.6
In regulation 3.D.6(4) (increase in level of engagement following exercise of option under regulation 3.D.5), for “or a non-contributing member of this Section of the Scheme”, substitute “of the 2015 Scheme”.
Propose a change18 General
The National Health Service Pension Scheme Regulations 2015 are amended in accordance with this Part.
Propose a change19 Amendment of regulation 21
(1) Regulation 21 (absence from work) is amended as follows.
(2) After paragraph (1)(d), omit “or”.
(3) After paragraph (1)(e), insert—
or;
(f) carer’s leave.
.
Propose a change20 Amendment of regulation 28
(1) Regulation 28 (pensionable earnings: break in service) is amended as follows.
(2) After paragraph (2)(d), omit “or”.
(3) After paragraph (2)(e), insert—
or;
(f) carer’s leave.
.
(4) In paragraph (6)(b), for “(e)”, substitute “(f)”.
(5) In paragraph (10)(b), for “(e)”, substitute “(f)”.
Propose a change21 Amendment of regulation 30
(1) Regulation 30 (members’ contributions: employees) is amended as follows.
(2) In paragraph (3)—
(a) for “year 2023/24”, substitute “years 2024/25 to 2027/28”;
(b) for the table, substitute—
Table Scheme Years 2024/25 to 2027/28
Column 1 | Column 2
Pensionable earnings band | Contribution percentage rate
Up to £13,259 | 5.2%
£13,260 to £26,831 | 6.5%
£26,832 to £32,691 | 8.3%
£32,692 to £49,078 | 9.8%
£49,079 to £62,924 | 10.7%
£62,925 and above | 12.5%.
.
(3) In paragraph (3A)—
(a) for “year 2023/24”, substitute “years 2024/25 to 2027/28”;
(b) for the table, substitute—
Table Scheme Years 2024/25 to 2027/28
Column 1 | Column 2
Pensionable earnings band | Contribution percentage rate
Up to £13,259 | 5.2%
£13,260 to £26,831 | 6.5%
£26,832 to £32,691 | 8.3%
£32,692 to £49,078 | 9.8%
£49,079 to £62,924 | 10.7%
£62,925 and above | 12.5%.
.
(4) After paragraph (6), insert—
(7) The figures in column 1 of the tables in paragraph (3) and (3A) (except the figures £13,259 and £13,260) are to be increased at the beginning of each scheme year starting with the scheme year 2025/26, and ending with (and including) scheme year 2027/28, if there is a relevant increase in the consumer prices index for that scheme year, by the appropriate percentage for the scheme year rounded up to the nearest £1.
(8) For the purposes of paragraph (7)—
(a) there is a relevant increase in the consumer prices index for a scheme year if the consumer prices index for the month of September before that scheme year is higher than that for the previous September;
(b) the appropriate percentage for the scheme year is the same percentage as any percentage increase in the consumer prices index over the period specified by sub-paragraph (a);
(c) the “consumer prices index” means the general index of consumer prices (for all items) published by the Statistics Board, a body corporate established by section 1 of the Statistics and Registration Service Act 2007;
(d) where there is a relevant increase after 1st April 2025, the figures to be increased on the relevant date are the figures applicable to the previous scheme year.
.
Propose a change22 Amendment of regulation 31
(1) Regulation 31 (members' contributions: practitioners and non-GP providers) is amended as follows.
(2) In paragraph (9)—
(a) after sub-paragraph (b), insert—
;
(c) in respect of the scheme years 2024/25 to 2027/28, Table 3
.
(b) after Table 2, insert—
Table 3 Scheme Years 2024/25 to 2027/28
Column 1 | Column 2
Pensionable earnings band | Contribution percentage rate
Up to £13,259 | 5.2%
£13,260 to £26,831 | 6.5%
£26,832 to £32,691 | 8.3%
£32,692 to £49,078 | 9.8%
£49,079 to £62,924 | 10.7%
£62,925 and above | 12.5%.
.
(3) After paragraph (10), insert—
(11) The figures in column 1 of Table 3 (except the figures £13,259 and £13,260) are to be increased at the beginning of each scheme year starting with the scheme year 2025/26 and ending with (and including) scheme year 2027/28, if there is a relevant increase in the consumer prices index for that scheme year, by the appropriate percentage for the scheme year rounded up to the nearest £1.
(12) For the purposes of paragraph (11)—
(a) there is a relevant increase in the consumer prices index for a scheme year if the consumer prices index for the month of September before that scheme year is higher than that for the previous September;
(b) the appropriate percentage for the scheme year is the same percentage as any percentage increase in the consumer prices index over the period specified by sub-paragraph (a);
(c) the “consumer prices index” means the general index of consumer prices (for all items) published by the Statistics Board, a body corporate established by section 1 of the Statistics and Registration Service Act 2007;
(d) where there is a relevant increase after 1st April 2025, the figures to be increased on the relevant date are the figures applicable to the previous scheme year.
.
Propose a change23 Amendment of regulation 33
In regulation 33 (contributions by employing authorities), in paragraph (1), for “20.6%”, substitute “23.7%”.
Propose a change24 Amendment of regulation 68
(1) Regulation 68(1) (effect of being absent or leaving and rejoining scheme during contributions payment period) is amended as follows.
(2) Omit “or” after sub-paragraph (e).
(3) After sub-paragraph (e), insert—
(ea) is on carer’s leave; or
.
Propose a change25 Amendment of regulation 84
(1) Regulation 84 (election for partial retirement (members over normal minimum pension age)) is amended as follows.
(2) In paragraph (2)(a), after “reduced”, insert “(disregarding any reduction in pensionable earnings resulting from the member entering into a salary sacrifice arrangement)”.
(3) In paragraph (5)(a)(ii), for “lifetime allowance”, substitute “lump sum and death benefit allowance”.
Propose a change26 Amendment of regulation 86
In regulation 86(2)(a) (terms of employment improve after election), after “increased”, insert “(disregarding any increase in pensionable earnings resulting from the member leaving a salary sacrifice arrangement)”.
Propose a change27 Amendment of regulation 89
(1) Regulation 89 (application of regulations 84 to 88: concurrent employments) is amended as follows.
(2) In paragraph (3), after “reduced”, insert “(disregarding any reduction in pensionable earnings resulting from the member entering into a salary sacrifice arrangement)”.
(3) In paragraph (4), after “increased”, insert “(disregarding any increase in pensionable earnings resulting from the member leaving a salary sacrifice arrangement)”.
Propose a change28 Amendment of Schedule 10
In Schedule 10 (practitioner income), in paragraph 3(2), after “adoption leave,” in both places it occurs, insert “carer’s leave,”.
Propose a change29 Amendment of Schedule 12
In Schedule 12 (practitioner contribution payments), in paragraph 3 (dentists), in sub-paragraphs (4)(c) and (5)(e), after “adoption leave payments,”, insert “carer’s leave payments,”.
Propose a change30 Amendment of Schedule 15
(1) Schedule 15 (definitions) is amended as follows.
(2) For the entry in Column 2 corresponding to the expression “overtime”, substitute—
any period of time worked in excess of—
(a) whole-time, according to the terms of the member’s employment contract; or
(b) the terms of the member’s employment contract, during the period of 12 months following an election for partial retirement made under regulation 84.
.
(3) At the appropriate places, insert—
(a) “adoption leave” and for the corresponding entry in column 2 “has the meaning given in regulation 2(1) of the Paternity and Adoption Leave Regulations 2002”;
(b) “carer’s leave” and for the corresponding entry in column 2 “leave under section 80J of the Employment Rights Act 1996”;
(c) “lump sum and death benefit allowance” and for the corresponding entry in column 2 “in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003 ”;
(d) “maternity leave” and for the corresponding entry in column 2 “ordinary maternity leave or additional maternity leave as defined in regulation 2(1) of the Maternity and Parental Leave etc. Regulations 1999”;
(e) “parental leave” and for the corresponding entry in column 2 “has the meaning given in regulation 2(1) of the Maternity and Parental Leave etc. Regulations 1999”;
(f) “paternity leave” and for the corresponding entry in column 2 “leave under regulation 4 or 8 of the Paternity and Adoption Leave Regulations 2002”;
(g) “salary sacrifice arrangement” and for the corresponding entry in column 2 “an arrangement under which the member gives up the right to receive an amount of pensionable earnings in return for the provision of a benefit in kind including, but not limited to, a benefit consisting of a motor car or other vehicle, meals, care or vouchers”.
Propose a change31 General
The National Health Service Pension Scheme (Transitional and Consequential Provisions) Regulations 2015 are amended in accordance with this Part.
Propose a change32 Amendment of regulation 2
In regulation 2 (interpretation) at the appropriate place, insert—
“lump sum and death benefit allowance” in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003 .
.
Propose a change33 Amendment of regulation 31
In regulation 31 (partial retirement) in paragraph (3)(b), for “lifetime allowance”, substitute “lump sum and death benefit allowance”.
Propose a change34 Amendment of regulation 37A
(1) Regulation 37A (variations to lump sums for 1995 and 2008 pensioners joining new scheme (pensioners who have taken a partial retirement pension)) is amended as follows.
(2) In paragraph (2)—
(a) in sub-paragraph (a), after “if the member”, insert “is not a non-pensionable old scheme member and”, and at the end of the paragraph, omit “and”;
(b) after sub-paragraph (a), insert—
(aa) paragraph (3A) if the member is a non-pensionable old scheme member and has taken an old scheme partial retirement pension but has not taken a new scheme partial retirement pension;
.
(3) After paragraph (3), insert—
(3A) Where paragraph (2)(aa) applies, the lump sum is an amount equal to the appropriate fraction of either—
(a) the lump sum on death found in column 2 of Part 1 of Table 2 (non-pensionable old scheme member entitlements) in regulation 40(1A)(death in service) if the member is a non-pensionable 1995 Section member; or
(b) the lump sum on death found in column 2 of Part 2 of that Table if the member is a non-pensionable 2008 Section member.
.
Propose a change35 Omission of regulation 39
Omit regulation 39 (abatement: special classes).
Propose a change36 Amendment of regulation 24
In the National Health Service Pension Schemes (Amendment) Regulations 2023, for regulation 24 (expiry of modifications in this Part) (including the heading), substitute—
Application and expiry of modifications in this Part
24 The modifications in this Part apply only—
(a) for the purposes of members’ contributions payable under the National Health Service Pension Scheme Regulations 2015 in respect of the scheme year 2022/23; and
(b) until the end of 31st March 2025.
.
Propose a change