Lower Tier vs
Upper Tier
Two medical tests decide which police ill-health pension you get. This page sets out both tests exactly as the regulations word them, what each tier pays, how reviews work, what changes for 2006 and 1987 legacy service, and why the upper tier can be worth less than you expect once an injury award and tax are counted.
Independent information, not advice · Sources checked 7 October 2026 · England and Wales unless stated
In the 2015 scheme, the lower tier means a Selected Medical Practitioner has decided you are permanently unfit for the ordinary duties of a police officer but could do other regular work: you get the pension you have built up, paid now with no early payment reduction. The upper tier means you are permanently unfit for any regular employment (an annual average of 30 hours a week): you get the lower tier pension plus an enhancement of final pay / 55.3 x half the years to age 60. Only the enhancement can be withdrawn on review, and only until State Pension age.
This page covers England and Wales. Since 1 April 2022 every serving officer builds pension in the 2015 scheme, so the lower and upper tiers are the tests that apply to serving officers today. If you also have 1987 or 2006 scheme service, that legacy service is paid alongside, under its own rules (see legacy members today). The figures are illustrations built from the regulations, not your entitlement. Your pension administrator holds your real figures.
Lower tier and upper tier at a glance
The 2015 scheme has two "payment thresholds" (regulation 101). Which one you meet depends on the Selected Medical Practitioner's (SMP's) answers to medical questions. You do not apply for a tier, and you cannot choose one.
| Lower tier | Upper tier | |
|---|---|---|
| The medical test | Permanently medically unfit for the ordinary duties of a member of the police force, but not for any regular employment (reg 101(1)) | Permanently medically unfit for engaging in any regular employment (reg 101(2)) |
| What 'regular employment' means | Not relevant to entry, but the SMP has decided you could do some regular work | Employment for an annual average of at least 30 hours a week (reg 2). You must be unable to do that, otherwise than as a police officer (reg 76(3)) |
| What it pays | Your accrued 2015 pension, paid now with no early payment reduction (reg 104(2)) | Lower tier pension PLUS an enhancement: final pay ÷ 55.3 × half the years from leaving to age 60 (reg 104(5)) |
| Short service | No special rule | With under 5 years' aggregate service, the enhancement is the lesser of the formula and 3 × your accrued pension (reg 104(4)) |
| Lump sum | No automatic lump sum in the 2015 scheme (commutation questions: ask your administrator) | No automatic lump sum; the enhancement is pension, not cash |
| Reviews | Can be reviewed at any time until age 60 (reg 110). If you are no longer unfit for police duties you are offered your job back and the pension stops (reg 111) | Only the enhancement is reviewed, at intervals of at least 5 years, until State Pension age (reg 114). If it stops, the lower tier continues for life unless a lower tier review later finds you fit for police duties (reg 114(7)) |
| Moving up later | Can be upgraded to the upper tier if you get worse, normally only if the claim is within 5 years (regs 112, 113) | Not applicable |
| Tax | Taxable pension income | Taxable pension income |
The key point people miss: the upper tier is not a different pension. It is the lower tier pension with an extra amount on top, called the "enhanced upper tier ill-health pension" in the regulations. The two parts behave differently on review, which matters for the rest of your life.
Tier 1, tier 2, standard, enhanced: what the names mean
Officers, Federation reps and forces use different words for the same things. The regulations use these:
| Scheme | Lower level | Higher level | Where in the regulations |
|---|---|---|---|
| 2015 scheme (CARE) | Lower tier ill-health pension | Enhanced upper tier ill-health pension (paid on top of the lower tier) | PPR 2015 regs 101 to 104 |
| 2006 scheme (NPPS) | Standard ill-health pension | Enhanced top-up ill-health pension (paid on top of the standard pension) | PPR 2006 regs 29 to 31 |
| 1987 scheme (PPS) | One ill-health award: no tiers | No separate enhanced tier; the scale already includes extra years | PPR 1987 reg B3, Sch B Part III |
| Everyday talk | 'Tier 1' | 'Tier 2' | Not terms used in the regulations |
We use "lower tier" and "upper tier" for the 2015 scheme, "standard" and "enhanced top-up" for the 2006 scheme, and "the 1987 ill-health award" for the 1987 scheme, because those are the words you will see in a decision letter or a Board of Medical Referees report. If someone says "tier 2", they almost always mean the upper tier.
The two medical tests, word for word
Before an authority considers retiring you, it must refer four questions to an SMP (regulation 81(1)):
- are you medically unfit for performing the ordinary duties of a member of the police force?
- is that medical unfitness likely to be permanent?
- are you medically unfit for engaging in any regular employment?
- is that medical unfitness likely to be permanent?
Questions 1 and 2 are the lower tier test. Questions 3 and 4 are the upper tier test. Regulation 76 says how the SMP must decide them:
- Lower tier (reg 76(2)): you are unable to perform the ordinary duties of a member of the police force; that inability is "occasioned by infirmity of mind or body"; and it is likely to continue until you reach normal pension age under the 2015 scheme (60), or until you die if the SMP thinks you are likely to die before then.
- Upper tier (reg 76(3)): all of the above, and also that you are "unable to engage in regular employment otherwise than as a member of a police force", again because of infirmity of mind or body and likely to continue until age 60 or earlier death.
"Infirmity" means a disease, injury or medical condition, and includes a mental disorder, injury or condition (regulation 74). In deciding whether unfitness is likely to be permanent, the SMP assumes you receive "normal appropriate medical treatment", which does not include treatment the scheme manager decides it is reasonable for you to refuse (regulation 75(2) and (3)).
The lower tier test is explained in depth in our guide to the ordinary duties test, including what the courts have said "ordinary duties" covers.
What 'any regular employment' means: 30 hours a week
Regulation 2 of the 2015 regulations defines "regular employment" as "employment for an annual average of at least 30 hours per week". The 2006 regulations use the same definition (Schedule 1). Three things follow from the wording:
- It is about hours, not pay. The definition says nothing about what the job pays or whether it matches your skills or rank. A job you could do for 30 hours a week on average counts, on the face of the text.
- It is an annual average. The test is an average over a year, so the regulations do not require you to manage 30 hours every single week.
- It excludes police work. The question is whether you can do regular employment "otherwise than as a member of a police force". Being unable to police is the lower tier question; the upper tier asks about everything else.
How an SMP applies this to a particular condition, for example a fluctuating illness or a condition where you could work part-time, is a medical judgement on the evidence. We have not found a court judgment on the 2015 wording that we could open and read, so we do not go further than the text. If the decision turns on this question, it is worth discussing with your Federation representative or a solicitor before any appeal.
The upper tier test asks whether you can do any regular employment at all. An injury award asks a different question: how far a duty injury has reduced your earning capacity (the "degree of disablement"). You can be on the lower tier and have a high degree of disablement, or on the upper tier and have your injury award assessed separately. See the earnings assessment (PEAM) explained.
Who decides: the SMP and the authority
Two different decision-makers are involved, and it helps to keep them apart:
- The SMP decides the medical questions. The SMP must examine or interview you as they think appropriate, decide the four questions and give you and the authority a report (regulation 81(2)). That report is final unless you appeal or it is reconsidered by agreement (regulation 81(3), Schedule 1).
- The police pension authority decides whether you retire. If the SMP finds you permanently unfit for ordinary duties, the authority, "after considering all the relevant circumstances and all the advice and information available" (including your input), may require you to retire, or may require you to continue to serve (regulation 82(2)). If you are kept on, it can revisit the question later (regulation 83).
Three further conditions apply before a 2015 ill-health pension is paid (regulation 102(2)):
- the authority has required you to retire under Part 6;
- you have at least 2 years' qualifying service, or you are permanently unfit "as the result of an injury received without the member's default in the execution of duty". For transition members, qualifying service includes 1987 or 2006 scheme service (regulation 88(1)(c) and (d));
- you are "eligible under this scheme for payment of ill-health benefits". Some officers were assessed on joining as ineligible under regulation 36 because of a pre-existing condition. See the payouts guide for where the Home Office consultation on removing regulation 36 stands.
For more on the SMP stage, see the SMP process.
What the lower tier pays
The lower tier pension is "calculated in the same way as the annual rate of retirement earned pension ... but without subtracting the early payment reduction" (regulation 104(2)). In plain terms: the 2015 pension you have built up so far, paid from the day after you retire, for life, with no cut for taking it before 60. Any added pension you bought is paid with it on the same basis (regulation 104(3)).
In the 2015 scheme your pension builds at 1/55.3 of each year's pensionable earnings, revalued each year. Our examples use a simplification: today's pay × years ÷ 55.3, with no revaluation. Real pension statements will differ a little.
A constable at the top of the scale on £52,015, with 10 years' 2015 scheme service (joined in 2016), retired at 38 on the lower tier.
£52,015 × 10 ÷ 55.3 = £9,406 a year, taxable, paid for life. With no other income this is within the personal allowance, so no income tax in 2026/27.
That is the whole of the lower tier. It is often modest for officers with short 2015 service, which is why legacy service and any injury award usually matter more to the total.
What the upper tier adds
For someone with 5 or more years' aggregate service, the enhanced upper tier pension is (regulation 104(5)):
final pay ÷ 55.3 × (assumed period of pensionable service ÷ 2)
- Assumed period: from the day after your service ends to the day before you would reach normal pension age (60), assuming you live that long (regulation 104(4)).
- Final pay: as defined in regulation 159: broadly, the higher of your pensionable earnings in the last 12 months or in any one of the 10 scheme years before your last active year, adjusted for inflation.
- Part-time: if you worked part-time, the assumed period is treated as part-time in the same proportion (regulation 104(9)).
The "divided by 2" is the part most often missed. The enhancement credits half of the years you would have served to 60, not all of them. An estimate that adds every year to 60 roughly doubles the enhancement.
Same officer, but the SMP decides they are permanently unfit for any regular employment. Years to 60: 22. Half: 11.
- Enhancement: £52,015 ÷ 55.3 × 11 = £10,347 a year.
- Lower tier: £9,406 a year.
- Total: £19,753 a year, taxable.
If the enhancement had wrongly used all 22 years, it would show £20,693 instead of £10,347.
The younger you are when you retire, the bigger the enhancement, because there are more years to 60. An officer retiring at 55 gets only two and a half years' worth; one retiring at 30 gets fifteen years' worth.
Under 5 years' service: the 3 times cap
If your "aggregate period of service" is under 5 years, the enhancement is the lesser of (regulation 104(4)):
- your total accrued earned pension × 3; and
- the normal formula above.
"Aggregate period of service" means your continuous 2015 scheme service, plus, for a 2006 transition member with continuity of service, your 2006 scheme service before your transition date (regulation 104(6)). For a 2006 transition member, "total accrued earned pension" also includes 2006 accrued pension. Part-time service counts as full-time for this test (regulation 104(8)).
| Example | Lower tier | Formula | Cap (under 5 years only) | Enhancement used | Upper tier total |
|---|---|---|---|---|---|
| A: 10 years, age 38, £52,015 | £9,406 | £52,015 ÷ 55.3 × 22 ÷ 2 = £10,347 | 5+ years: no cap | £10,347 | £19,753 |
| C: 6 years, age 31, £44,544 | £4,833 | £44,544 ÷ 55.3 × 29 ÷ 2 = £11,680 | 5+ years: no cap | £11,680 | £16,513 |
| B: 4 years, age 29, £44,544 | £3,222 | £44,544 ÷ 55.3 × 31 ÷ 2 = £12,485 | 3 × £3,222 = £9,666 | £9,666 | £12,888 |
Example B shows the cap biting: the formula gives £12,485, but 3 × the accrued pension is only £9,666, so the enhancement is £9,666. Remember the 2-year qualifying service rule too: with under 2 years, there is no 2015 ill-health pension at all unless the unfitness results from an injury on duty without your own default (regulation 102(2)(b)).
The 2006 scheme: standard and enhanced top-up
The 2006 scheme (the New Police Pension Scheme) has the same two-level structure with different names and maths (regulations 29 to 31):
- Standard ill-health pension: for an officer permanently disabled for the ordinary duties of a member of the police force but not for regular employment. It is the ordinary pension, unreduced: 1/70 of final pensionable pay for each year, plus a lump sum of 4/70 for each year (regulations 28 and 30).
- Enhanced top-up: for an officer also permanently disabled for any regular employment. Pensionable service is increased by half of the "prospective service" to age 55. With under 5 years' service, the increase is the lesser of multiplying service by 4 or adding half the prospective service (regulation 31(3) and (4)).
- Conditions: 2 years' qualifying service (regulation 17(3)) or disablement resulting from an injury on duty without your default. An officer who is 55 or over at retirement gets an ordinary pension instead of an ill-health pension (regulation 29(1)(c)).
The 2006 enhanced top-up is how 2006 members were paid when they retired directly from the 2006 scheme. Since 1 April 2022 every serving officer is a 2015 scheme member. For a 2006 transition member who is ill-health retired now, Schedule 4 paragraph 23 of the 2015 regulations pays the 2006 standard ill-health pension and its lump sum for the legacy service (paragraph 21 defines the legacy "ill-health pension" as the standard pension), plus the 2015 lower tier and, if you meet the upper tier threshold, the 2015 enhancement. The enhancement then runs to age 60 at 1/55.3, not to 55. See the worked figures in legacy members today.
The 1987 scheme: one tier
The 1987 scheme has no lower or upper tier. An officer retired as permanently disabled gets one ill-health award (regulation B3). With at least 5 years' pensionable service, or disablement resulting from an injury received in the execution of duty, it is an ill-health pension on the Schedule B Part III scale; otherwise it is a gratuity (B3(3) and (4)).
The scale already includes extra years. With more than 10 years' service it is 7/60 of average pensionable pay, plus 1/60 for each year up to 20, plus 2/60 for each year over 20, with a floor of 20/60 and a ceiling of 40/60 (paragraph 4). It cannot be more than the ordinary pension you would have had by the time you could have been required to retire on age (paragraph 5). The full scale, with worked figures, is on our payouts by scheme page.
Because there is only one award, being unfit for any regular employment made no difference to the amount for officers who retired directly from the 1987 scheme. For 1987 transition members retired now, it can: the 2015 upper tier enhancement is paid on top of the 1987 element if the SMP decides you meet the upper tier threshold (Schedule 4 paragraph 23(4)).
Legacy members today: how the pieces add up
If you have 1987 or 2006 service, your ill-health pension today is built from up to three parts (Schedule 4 paragraph 23 of the 2015 regulations, which applies if you have not yet reached the legacy scheme's normal pension age):
- The legacy element: for 2006 members, the 2006 standard ill-health pension and lump sum; for 1987 members, the better of the 1987 ill-health pension on your closing date or a "weighted accrual" calculation.
- The 2015 lower tier on your 2015 scheme service.
- The 2015 enhancement, if you meet the upper tier threshold.
Service from 1 April 2015 to 31 March 2022 is covered by the McCloud remedy, which treats it as legacy service and gives you a choice of which scheme's benefits to take for it. Our examples assume you take legacy benefits for that period, leaving 4.5 years of 2015 service from April 2022 to October 2026. See the McCloud remedy explained.
| Officer | Legacy element | 2015 lower tier | 2015 enhancement | Lower tier total a year | Upper tier total a year |
|---|---|---|---|---|---|
| 2006 legacy member: 12 years 2006 + 4.5 years 2015, age 40, £56,573 | £9,698 a year plus £38,793 lump sum (standard pension: 12/70) | £4,604 | £10,230 (aggregate service 16.5 years: no cap) | £14,302 | £24,532 |
| 1987 legacy member: 18 years 1987 + 4.5 years 2015, age 44, £58,175 | £24,240 a year (25/60 on the 1987 scale) | £4,734 | £8,416 (under-5 cap checked: 3 × £4,734 = £14,202, not reached) | £28,974 | £37,390 |
Notice the 1987 row: the legacy element dominates, and the 2015 enhancement adds a fixed £8,416 because it is based on the years to 60, not on legacy service. The aggregate period for a 1987 transition member is the 2015 service only (regulation 104(6)(b)), so the under-5-years cap has to be checked; here the formula is lower, so it applies in full. For a 2006 transition member, 2006 service counts toward the 5 years, so the cap is unlikely to apply.
These are simplified. Which pay figure is used for each part, how the McCloud choice works in your case, and whether you have passed the legacy normal pension age all affect the real numbers. Ask your administrator for a quote on both tiers.
Reviews: what can change after you retire
Both tiers can be reviewed, under different rules. This is where the difference between the lower tier and the enhancement really matters.
| Pension | When it can be reviewed | What can happen |
|---|---|---|
| 2015 lower tier only | Any time the scheme manager decides, until age 60; must review if told you have got worse (reg 110) | No longer unfit for police duties: offered your job back within 3 months at no lower rank; pension stops at the end of the 3 months or when you rejoin (reg 111). Worse: upper tier added if unfit for any regular employment (regs 112, 113) |
| 2015 lower plus upper tier | At intervals of no less than 5 years, until State Pension age (reg 114(3)) | No longer unfit for any regular employment: the enhancement stops 3 months after the SMP's report, or earlier if you return to eligible service. The lower tier carries on for life unless a separate lower tier review finds you fit for police duties (reg 114(5) to (7)) |
| 2015, either tier | On a review under reg 110 or 114 | Wilful or negligent failure to accept normal appropriate treatment, after written notices from the SMP and the scheme manager, can stop the pension (reg 115) |
| 2006 standard | At the authority's discretion until age 55 (reg 51(1)(a), (2)(a)) | Disablement for police duties ceased: offered your job back within at least 3 months; pension stops if you do not rejoin (reg 51(3) to (6)). Worse: enhanced top-up added if the claim is within 5 years of retirement, except listed progressive conditions; no extra lump sum (reg 51(9) to (11)) |
| 2006 enhanced top-up | At intervals of no less than 5 years until age 65 (reg 51(1)(b), (2)(b)) | No longer disabled for regular employment: the enhanced top-up stops and the standard pension continues (reg 51(8)) |
| 1987 | Only while you would not have reached 25 years' service and could not have been required to retire on age, at intervals the authority thinks proper (K1(1)) | Disability ceased: offered your job back within at least 3 months; the 'unsecured portion' of the ill-health pension and any injury pension end (K1(2) to (4)) |
- Only the enhancement stops on an upper tier review. Regulation 114(7) says you remain entitled to the lower tier for life unless a separate lower tier review finds you no longer unfit for police duties.
- Reviews stop at State Pension age for the upper tier (regulation 114(1)(b)) and at normal pension age, 60, for a lower-tier-only pension (regulation 110(1)(b)).
- If you are offered your job back under regulation 111 and you had less than 2 years' qualifying service, there is a refund rule if what you have been paid is less than your contributions (regulation 111(4) and (5)).
- Upgrades have a time limit. To move from the lower to the upper tier, the claim (or the periodic review referral) must normally be within 5 years of the lower tier pension starting. The limit does not apply to a progressive condition listed in Schedule 2, or on a Secretary of State list, which could have been expected to get worse (regulations 112 and 113).
Every review decision is an SMP report, so you have the same right to appeal within 28 days (Schedule 1 paragraph 2).
Working after ill-health retirement
The lower tier test assumes you could do some other regular work, and we did not find any rule in the 2015 regulations that reduces a lower tier pension because you earn money outside policing. Rejoining a police force is different: payment can stop if you return to police service (for example regulations 111(3)(b) and 114(6)(b) in the 2015 scheme, and regulations 51(5) and 52 in the 2006 scheme). Check with your administrator before you take up any police officer role again.
The upper tier is more sensitive. It is paid because you are unfit for any regular employment. If, at a review, the SMP decides you are no longer unfit for regular employment, the enhancement stops (regulation 114(5)). Taking a job of 30 hours or more a week on average could be evidence of that. Part-time or occasional work is not ruled out by the regulations, but how a review would treat it depends on the medical evidence. If you are thinking about work on the upper tier, talk to your Federation representative first.
Three other rules that can affect either tier
- Kept in service instead of retired. If the authority uses regulation 82(2)(b) to require you to continue to serve, no ill-health pension is paid while you serve. The authority may later reconsider whether your unfitness has ceased, worsened or improved, refer fresh questions to the SMP, and must retire you if it then decides you ought to retire (regulation 83). The SMP's report on those questions can be appealed in the same way.
- Reduction for your own default. If the SMP decides you brought about or substantially contributed to your medical unfitness by your own default, the scheme manager may reduce the pension by up to half (regulations 106 and 107). The reduction stops at age 60, or at State Pension age for an enhancement awarded later. You can appeal the SMP's finding to the appeal board and the scheme manager's decision to the Crown Court (regulation 107(6)).
- Refusing an examination. If you wilfully or negligently fail to attend an examination or interview the SMP considers necessary, the authority may decide on the evidence it has, and an appeal can be treated as withdrawn if you do the same with the appeal board (regulation 77).
If you have already left the force with a deferred 2015 pension, a similar upper-tier-style test applies to early payment: the SMP must decide you are permanently medically unfit for engaging in any regular employment (regulation 91(3) and 86). That is a deferred pension paid early, not a lower or upper tier ill-health pension.
The upper tier and an injury award: the honest maths
If your unfitness was caused by a duty injury, you may also get an injury award under the Police (Injury Benefit) Regulations 2006. The injury pension is a guaranteed income level less 75% of your police pension (Schedule 3 paragraph 6). So while some injury pension is still payable, every extra £1 of police pension cuts the injury pension by 75p.
Tax makes the gap smaller still. The ill-health pension is taxable. HMRC says payments from police injury benefit schemes "can be paid tax-free" (EIM75900). Per extra £1 of upper tier enhancement, while the injury pension is above zero:
- within your personal allowance: keep £1, lose 75p of injury pension: 25p better off;
- basic rate (20%): keep 80p, lose 75p: about 5p better off;
- higher rate (40%): keep 60p, lose 75p: about 15p worse off.
| Example and band | Lower tier: pension + injury pension | Upper tier: pension + injury pension | Upper tier gain before tax | After tax: lower vs upper | Upper tier gain after tax |
|---|---|---|---|---|---|
| A, band 2 (guarantee 50% = £26,008) | £9,406 + £18,953 = £28,359 | £19,753 + £11,193 = £30,946 | £2,587 | £28,359 vs £29,509 | £1,150 |
| A, band 4 (guarantee 85% = £44,213) | £9,406 + £37,158 = £46,564 | £19,753 + £29,398 = £49,151 | £2,587 | £46,564 vs £47,714 | £1,150 |
| D, band 2 (guarantee 70% = £49,977) | £45,078 + £16,169 = £61,247 | £53,470 + £9,875 = £63,345 | £2,098 | £54,745 vs £54,525 | minus £220 |
In Example A, the upper tier enhancement of £10,347 becomes a gain of £2,587 before tax and £1,150 after tax, whatever the band. Example D is illustrative and simplified: an inspector on £71,396 who joined in 1999, with 23 years' 1987 service and 4.5 years' 2015 service, retired at 47, band 2. Their 1987 element is £39,268, the 2015 lower tier £5,810 and the enhancement £8,392. The enhancement pushes part of the pension into the higher rate band, and they are £220 a year worse off on the upper tier. Before tax, both look like gains.
- You do not choose the tier. The SMP decides it on the medical evidence, and an honest account of your condition is what matters.
- The injury gratuity (a one-off lump sum) is the same on either tier. We say nothing definitive about its tax treatment.
- Once the injury pension is reduced to nil, the offset no longer bites and the full enhancement (after tax) is a gain.
- Commuting part of your pension does not increase the injury pension: the offset uses the pension before commutation (Schedule 3 paragraph 6(2)).
- The injury pension can also be reduced by some state benefits for the same injury (Schedule 3 paragraph 7). These examples ignore that.
- The enhancement can stop on review before State Pension age, which could raise the injury pension again while it is payable.
The police ill-health retirement calculator works out the lower and upper tier for your scheme, pay, age and service using the rules on this page, and shows the after-tax position with an injury award. It is an estimate to take to your Federation representative or administrator, not a decision on your tier.
What to ask, and who to ask
- Which questions have been referred to the SMP, and under which regulation?
- Can I have a quote showing the lower tier and the upper tier separately, including any legacy element and lump sum?
- What final pay figure is being used for the enhancement, and which year does it come from?
- How has my McCloud remedy period service been treated in the quote?
- If an injury award is likely, can I see the injury pension on each tier, so I understand the offset?
- What is the force's review policy for upper tier pensions?
Your Police Federation representative can help you through the SMP process and represent you at a medical appeal. A solicitor who handles police pensions can advise on disputed decisions. Your pension administrator can give figures. If the SMP's decision on either test is wrong, the time limit is short: notice of appeal within 28 days of receiving the report. See appeals.
Common mistakes
- "The upper tier adds all my years to 60." It adds half of them, at 1/55.3 of final pay a year.
- "If I lose the upper tier on review, I lose my pension." Only the enhancement stops; the lower tier continues for life unless a separate lower tier review finds you fit for police duties (regulation 114(7)).
- "Reviews can happen any time on the upper tier." At intervals of no less than 5 years, and only until State Pension age.
- "Regular employment means a job like my old one." It means 30 hours a week on average, of any employment other than as a police officer.
- "The SMP decides whether I am retired." The SMP answers the medical questions. The authority decides whether to retire you or keep you serving (regulation 82).
- "My 2006 service gets the enhanced top-up to 55." Not if you are retired from service now. The legacy element is the standard pension; the enhancement comes from the 2015 scheme.
- "The 1987 scheme has a tier 2." It has one ill-health award. For 1987 transition members, the 2015 enhancement is what can be added.
- "Upper tier always means more money." Before tax, yes. After tax, with an injury award, the gain can be small, nil or negative.
Not verified, or needs checking
- How SMPs apply the 30-hour test in practice. The definition is in the regulations; we found no court judgment on the 2015 wording that we could open.
- McCloud remedy interaction. The ill-health chapter of the Police Pensions (Remediable Service) Regulations 2023 (Part 7, Chapter 1) covers officers who became entitled to an ill-health pension between 1 April 2015 and 31 March 2022. We have not confirmed exactly how the remedy and your choice change Schedule 4 paragraph 23 for a retirement now. Our legacy examples are simplified; ask your administrator.
- Pay used for the legacy element. We used today's pay. The regulations' pay reference for the legacy element (including any final salary link) should be confirmed for your case.
- Legacy normal pension age. Paragraph 23 applies only before the legacy scheme's normal pension age. For 1987 members that age is set by amendments to the 1987 regulations that legislation.gov.uk does not hold in consolidated form.
- 1987 text. legislation.gov.uk holds only the as-made 1987 regulations; later amendments are not shown there.
- Commutation of an ill-health pension. We have not set out the commutation rules for ill-health pensions here.
- Tax. HMRC says injury benefit "can be" tax-free. Your own tax position depends on all your income. Scottish income tax rates differ.
- Regulation 36. The consultation on removing it closed on 17 September 2026; the outcome was not published when we checked.
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Frequently Asked Questions
What is the difference between lower tier and upper tier ill-health retirement?
In the 2015 police pension scheme, the lower tier applies if the Selected Medical Practitioner decides you are permanently unfit for the ordinary duties of a police officer but could do other regular work. You get your accrued pension now with no early payment reduction. The upper tier applies if you are permanently unfit for any regular employment. You get the lower tier pension plus an enhancement worth final pay divided by 55.3, times half the years from leaving to age 60.
What does 'regular employment' mean for police ill-health retirement?
The 2015 and 2006 regulations both define regular employment as employment for an annual average of at least 30 hours a week. For the upper tier, the SMP must decide you are unable, because of infirmity of mind or body, to engage in regular employment otherwise than as a police officer, and that this is likely to last until age 60 or earlier death.
Is tier 2 the same as the upper tier?
Yes, people often call the lower tier 'tier 1' and the upper tier 'tier 2', but the 2015 regulations say lower tier and upper tier. The 2006 scheme calls them the standard ill-health pension and the enhanced top-up ill-health pension. The 1987 scheme has only one ill-health award.
How is the upper tier enhancement worked out?
Under regulation 104(5) of the 2015 regulations it is final pay divided by 55.3, multiplied by the assumed period of pensionable service (from the day after you leave to the day before age 60) divided by 2. So it credits half of the years you would have served, not all of them. With under 5 years' aggregate service it is the lesser of that and 3 times your accrued pension (regulation 104(4)).
Can the upper tier be taken away?
Only the enhancement can be. The scheme manager may review it at intervals of no less than 5 years until State Pension age. If the SMP decides you are no longer unfit for any regular employment, the enhancement stops 3 months after the report, or earlier if you return to police service. The lower tier pension continues for life unless a separate review finds you fit for police duties (regulation 114).
Can I move from the lower tier to the upper tier later?
Yes, if your condition worsens and the SMP decides you are permanently unfit for any regular employment. In the 2015 scheme the claim must normally be made within 5 years of the lower tier pension starting, unless the condition is a listed progressive one that could have been expected to get worse (regulations 112 and 113). The 2006 scheme has a similar 5-year rule (regulation 51(11)).
Can I work if I am retired on the lower tier?
The lower tier test assumes you could do other regular work, and we did not find anything in the 2015 regulations that reduces a lower tier pension because you earn outside policing. Rejoining a police force is different. If you are on the upper tier, taking regular work could be evidence at a review that you are no longer unfit for any regular employment, which could stop the enhancement.
Is the upper tier always worth more if I also get an injury award?
Not always after tax. The injury pension is reduced by three-quarters of your police pension, so the upper tier adds only a quarter of the enhancement before tax. The police pension is taxable and HMRC says injury benefit can be paid tax-free. A basic rate taxpayer keeps about 5p of each extra pound; a higher rate taxpayer can end up slightly worse off. You do not choose the tier: the SMP decides it on the medical evidence.
Does the 2006 scheme have tiers?
Yes. The standard ill-health pension is your 2006 ordinary pension (1/70 of final pensionable pay a year, plus a lump sum of 4/70 a year) paid unreduced. The enhanced top-up adds half of the service you would have done to age 55. For officers serving today, who are all 2015 scheme members since April 2022, the legacy part is the 2006 standard pension and the enhancement comes from the 2015 scheme instead.
Who decides which tier I get?
The Selected Medical Practitioner decides the medical questions, including whether you are permanently unfit for any regular employment. The police pension authority then decides whether to retire you or require you to continue to serve (regulation 82). You can appeal the SMP's decision within 28 days of receiving the report.
Sources and how we checked them
Every factual claim on this page was written from the sources below, read on 7 October 2026. Rules and figures change, so check the source for the date you are reading this. Where we could not confirm something from an official or independent source, the page says so rather than guessing. Spotted something out of date? See our corrections policy.
- Police Pensions Regulations 2015, regulation 2 (interpretation) — "regular employment" means an annual average of at least 30 hours a week; read on the as-made text (accessed 7 October 2026)
- Police Pensions Regulations 2015, regulations 74 to 76 — medical unfitness, permanence to normal pension age, normal appropriate medical treatment, the SMP's two decisions (accessed 7 October 2026)
- Police Pensions Regulations 2015, regulations 81 to 83 — the four referral questions; the authority may retire you or require you to continue to serve (accessed 7 October 2026)
- Police Pensions Regulations 2015, regulations 101 and 102 — lower and upper tier thresholds; 2 years' qualifying service or a duty injury (accessed 7 October 2026)
- Police Pensions Regulations 2015, regulation 104 (revised HTML; formulas checked on the as-made PDF) — lower tier with no early payment reduction; enhancement = final pay / 55.3 x assumed period / 2; 3 x cap under 5 years; aggregate period (accessed 7 October 2026)
- Police Pensions Regulations 2015 as made (PDF) — reg 104(4)-(5) formulas, reg 88 qualifying service, Schedule 1 para 2 (28 days), Schedule 4 paras 21 to 24 (transition members) (accessed 7 October 2026)
- Police Pensions Regulations 2015, regulations 110 to 117 — lower tier reviews, rejoin offer, upgrade within 5 years, upper tier reviews at 5-year intervals to State Pension age, treatment refusal (accessed 7 October 2026)
- Police Pensions Regulations 2006, regulations 29 to 31 — standard and enhanced top-up ill-health pensions; half of prospective service to 55; under 5 years (accessed 7 October 2026)
- Police Pensions Regulations 2006, regulations 4, 17, 28, 51 and 52 and Schedule 1 — disablement; 2 years' qualifying service; 1/70 and 4/70; reviews to 55 and 65; regular employment = 30 hours (accessed 7 October 2026)
- Police Pensions Regulations 1987 (as made), reg B3 and Schedule B Part III — one ill-health award: the sixtieths scale. legislation.gov.uk holds only the as-made text (accessed 7 October 2026)
- Police Pensions Regulations 1987 (as made), regulation K1 — review and cancellation of ill-health pensions (accessed 7 October 2026)
- Police (Injury Benefit) Regulations 2006, Schedule 3 — injury pension reduced by three-quarters of the police pension (para 6); commutation and pension debits ignored (para 6(2)) (accessed 7 October 2026)
- HMRC Employment Income Manual EIM75900 — police injury benefit can be paid tax-free; an ill-health pension from a registered scheme is taxable (accessed 7 October 2026)
- Home Office: Police Pension Scheme 2015, regulation 36 consultation — 20 August to 17 September 2026; closed, outcome not yet published when we checked (accessed 7 October 2026)
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Disclaimer
PolicePay.co.uk is an independent reference site. This page is general information, not legal, medical or financial advice, and the outcome of any injury award or ill-health retirement decision turns on the medical evidence and the facts of the individual case. Decisions are made by the police pension authority, selected medical practitioners and appeal boards, and the regulations are amended from time to time. Speak to your Police Federation representative or a solicitor about your own case, and your pension administrator about your figures. If you are struggling, speak to your GP or one of the services listed on our support directory; if you or someone else is in immediate danger, call 999. Details apply to England and Wales unless stated. Details are as checked on 7 October 2026.