Remediable Service Statements (RSS) statstics: FOI release

Information request and response under the Freedom of Information (Scotland) Act 2002.


Information requested

1. What were the “reasonable circumstances” that applied to delaying till 1 July?

2. The 15th April update contained a table of total figures based on member class. Can these figures be split into how many have received their RSS and how many have not per member class.

3. How many individuals have died before receiving their RSS?

Response

1. The legislation provides for the scheme manager to exercise the discretion in Section 29(10)(b) to the Public Service Pensions and Judicial Offices Act 2022 in circumstances the scheme anager considers reasonable. The scheme manager opted to extend the deadline for the provision of remediable service statements (RSS) to retired police officers for a number of reasons. The rules enabling the remedy came into force on 1 October 2023. An operational pause on RSS provision was initiated by SPPA from January 2024 whilst officials awaited new guidance on the operation of pensions tax in relation to interest payments received on authorised and unauthorised lump sum payments. This was relevant for transition members who had retired with mixed 1987 and 2015 scheme service. Whilst the guidance was issued by HMRC in September 2024, systems and processes had to be updated to incorporate this guidance. However, the guidance did not cover all aspects of administration and a number of outstanding technical questions remained, to the extent that SPPA did not have sufficient assurance to re-commence production of RSS until March 2025. It was therefore necessary to extend the deadline for those retired police officers who may be impacted by a new or amended unauthorised payment charge. In other circumstances, such as certain cases where former officers retired on grounds of ill-health or where a pension share order was in place, the necessary information was not available before 31  March 2025,

2. As of 30/04/25, 3113 RSS were issued to Police Pension Scheme protected members, with 633 RSS remaining.

As of 30/04/25, 56 RSS were issued to Police Pension Scheme unprotected members, with 162 RSS remaining.

As of 30/04/25, 229 RSS were issued to Police Pension Scheme tapered members, with 871 RSS remaining.

As of 30/04/25, 7,970 RSS were issued to Police Pension Scheme active members, with 200 RSS remaining.

As of 30/04/25, 0 RSS were issued to Police Pension Scheme deferred members, with 1,846 RSS remaining.

3. As of 23/04/25, three members of the Police Pension Scheme retired during the remedy period that were eligible to receive a Remedial Service Statement from 01/10/2023, however, passed away before the statement could be issued.

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Contact

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Phone: 0300 244 4000

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