
PART 1
1 
These Regulations may be cited as the National Health Service Superannuation and Pension Schemes (Scotland) (Miscellaneous Amendments) Regulations 2019 and come into force on 1 April 2019.
PART 2
2 
The National Health Service Superannuation Scheme (Scotland) Regulations 2011 are amended in accordance with regulations 3 to 5.
3 
In regulation D1 (contributions by members)—
(a) in paragraph (2)—
(i) after sub-paragraph (d), insert—“;
(e) for the scheme year 2019-20 is the percentage specified in column 2 of table 5 in respect of the corresponding pensionable pay band specified in column 1 of that table into which the member’s pensionable pay falls.”; and
(ii) after Table 4, insert—“

Table 5
Column 1 Column 2
Pensionable pay band Contribution percentage rate
Up to £17,864 5.2%
£17,865 to £23,112 5.8%
£23,113 to £28,747 7.3%
£28,748 to £53,025 9.5%
£53,026 to £75,703 12.7%
£75,704 to £116,360 13.7%
£116,361 to any higher amount 14.7%”;
(b) in paragraph (2A)—
(i) for “2018-19”, substitute “2019-20”; and
(ii) for “table 4”, substitute “table 5”; and
(c) in each of paragraphs (20), (21)(a) and (25)(b), for “table 4” substitute “table 5”.
4 
In regulation D2 (contributions and other payments by employing authorities), in paragraph (4), for “14.9” substitute “20.9”.
5 
In paragraph 14 (contributions to this section of the scheme) of schedule 1 (medical and dental practitioners), in sub-paragraph (2)—
(a) after paragraph (e), insert—“;
(f) in respect of the 2019-2020 scheme year, table 6”; and
(b) after Table 5, insert—“

Table 6: Scheme Year 2019-20
Column 1 Column 2
Pensionable earnings band Contribution percentage rate
Up to £17,864 5.2%
£17,865 to £23,112 5.8%
£23,113 to £28,747 7.3%
£28,748 to £53,025 9.5%
£53,026 to £75,703 12.7%
£75,704 to £116,360 13.7%
£116,361 to any higher amount 14.7%”.
PART 3
6 
The National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013 are amended in accordance with regulations 7 to 11.
7 
In regulation 2.C.2 (contribution rate for members other than non-GP providers), in paragraph (2)—
(a) after sub-paragraph (d), insert—“;
(e) for the scheme year 2019-20 is the percentage specified in column 2 of table 5 in respect of the corresponding pensionable pay band specified in column 1 of that table into which the member’s pensionable pay falls”; and
(b) after Table 4, insert—“

Table 5
Column 1 Column 2
Pensionable pay band Contribution percentage rate
Up to £17,864 5.2%
£17,865 to £23,112 5.8%
£23,113 to £28,747 7.3%
£28,748 to £53,025 9.5%
£53,026 to £75,703 12.7%
£75,704 to £116,360 13.7%
£116,361 to any higher amount 14.7%”.
8 
In regulation 2.C.3 (determination of pensionable pay for the purposes of setting a contribution rate for members other than non-GP providers), in each of paragraphs (16), (17)(a) and (21)(b), for “table 4” substitute “table 5”.
9 
In regulation 2.C.5 (contributions by employing authorities: general), in paragraph (4), for “14.9%” substitute “20.9%”.
10 
In regulation 3.C.2 (members’ contribution rate), in paragraph (13)—
(a) after sub-paragraph (e), insert—“;
(f) in respect of the 2019-20 scheme year, table 6”; and
(b) after Table 5, insert—“

Table 6: Scheme Year 2019-20
Column 1 Column 2
Pensionable earnings band Contribution percentage rate
Up to £17,864 5.2%
£17,865 to £23,112 5.8%
£23,113 to £28,747 7.3%
£28,748 to £53,025 9.5%
£53,026 to £75,703 12.7%
£75,704 to £116,360 13.7%
£116,361 to any higher amount 14.7%”.
11 
In regulation 3.C.3 (contributions by employing authorities: general), in paragraph (4), for “14.9%” substitute “20.9%”.
PART 4
12 
The National Health Service Pension Scheme (Scotland) Regulations 2015 are amended in accordance with regulations 13 to 15.
13 
In regulation 30 (members’ contributions: employees), in paragraph (3)—
(a) after sub-paragraph (d), insert—“;
(e) for the scheme year 2019/20 is the percentage specified in column 2 of Table 5 below in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall”; and
(b) after Table 4, insert—“

Table 5
Column 1 Column 2
Pensionable earnings band Contribution percentage rate
Up to £17,864 5.2%
£17,865 to £23,112 5.8%
£23,113 to £28,747 7.3%
£28,748 to £53,025 9.5%
£53,026 to £75,703 12.7%
£75,704 to £116,360 13.7%
£116,361 and above 14.7%”.
14 
In regulation 31 (members’ contributions: practitioners and non-GP providers)—
(a) in paragraph (3), after sub-paragraph (d), insert—“;
(e) for the scheme year 2019/20 is the percentage specified in column 2 of Table 5 in paragraph (9) in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall”; and
(b) in paragraph (9), after Table 4, insert—“

Table 5
Column 1 Column 2
Pensionable earnings band Contribution percentage rate
Up to £17,864 5.2%
£17,865 to £23,112 5.8%
£23,113 to £28,747 7.3%
£28,748 to £53,025 9.5%
£53,026 to £75,703 12.7%
£75,704 to £116,360 13.7%
£116,361 and above 14.7%”.
15 
In regulation 32 (contributions by employing authorities), in paragraph (1), for “14.9%” substitute “20.9%”.
PART 5
16 
The National Health Service Pension Scheme (Scotland) (Additional Voluntary Contributions) Regulations 2018 are amended in accordance with regulations 17 to 20.
17 
In regulation 2 (interpretation), in paragraph (1), in paragraph (a) of the meaning corresponding to the word or expression “normal benefit age”, for “regulation 3” substitute “regulation 4”.
18 
In regulation 4 (making and acceptance of elections), in paragraph (8) omit “Scotland”.
19 
In regulation 9 (inward transfers), in paragraph (1) after “additional voluntary contribution” insert “scheme”.
20 
In regulation 15 (payments by the Scottish Ministers), in paragraph (1) for “regulation 11(1)” substitute “regulation 12(1)”.
KATE FORBES
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
5th February 2019We consent
MIKE FREER
CRAIG WHITTAKER
Two of the Lords Commissioners of her Majesty’s Treasury
13th February 2019