McCloud Remedy
for Police Scotland
If you were in the 1987 or 2006 police scheme before 2015, your service from April 2015 to March 2022 is back in your legacy scheme and you will choose how it is paid when you retire. This is how it works in Scotland: who is in scope, what has already happened, what each option is worth on worked examples, the contribution adjustments and what to do now.
Independent information, not advice · Sources checked 23 October 2026 · Scotland unless stated
For eligible officers, service from 1 April 2015 to 31 March 2022 was moved back to the 1987 or 2006 scheme from 1 October 2023. When you apply to retire you choose legacy (final salary) or 2015 Scottish scheme (career average, 1/56.1) benefits for that whole period. SPPA shows both on your ABS-RSS and adjusts contributions for the period, with interest on anything owed.
What the McCloud remedy is
When the 2015 public service schemes were introduced, older members were allowed to stay in their legacy schemes and younger members were moved. The courts found this was age discrimination. The Public Service Pensions and Judicial Offices Act 2022 set the remedy and for Scottish police officers it is applied by the Police Pensions (Remediable Service) (Scotland) Regulations 2023 (SSI 2023/239). SPPA runs it.
| Point | Detail |
|---|---|
| Remedy period | 1 April 2015 to 31 March 2022 |
| What happened on 1 October 2023 | Eligible members moved back to their legacy scheme for the remedy period |
| After 31 March 2022 | Everyone builds 2015 Scottish scheme pension |
| When you choose | When you apply to retire (deferred choice); pensioners at the time had an immediate choice |
| What you choose | Legacy (final salary) or 2015 scheme (CARE) benefits for the whole remedy period |
| Statement | ABS-RSS (active members); DB-RSS on Engage (deferred members); an RSS with your retirement application |
| Contributions | Adjusted to legacy rates; you owe or are owed the difference, with interest on amounts owed |
| Who runs it | SPPA |
SPPA sometimes calls the two options "legacy" (final salary) and "reformed" (CARE) benefits. This guide uses legacy and 2015 scheme. For how each scheme works in general, read Police Scotland pension explained first.
The law behind it
| Instrument | What it does |
|---|---|
| Public Service Pensions and Judicial Offices Act 2022, section 1 | Defines remediable service: the period, the 31 March 2012 condition and the disqualifying gap |
| 2022 Act, section 6 | Immediate choice for members who were pensioners, or had died, before the remedy took effect |
| 2022 Act, section 10 | Deferred choice for active and deferred members: an election for new scheme (2015) benefits for the remediable service |
| SSI 2023/239, Part 2 | Remediable service statements |
| SSI 2023/239, Part 3 | Opted-out service elections, immediate choice decisions and deferred choice decisions |
| SSI 2023/239, Part 4 | Pension sharing on divorce and other divorce arrangements |
| SSI 2023/239, Part 5 | Added pension and added years bought by voluntary contributions |
| SSI 2023/239, Part 6 | Transfers in and out, before and after 1 October 2023 |
| SSI 2023/239, Part 7 | Special cases, including ill-health retirement |
| SSI 2023/239, Part 8 | Interest, compensation, netting off and paying what is owed either way |
The Act frames the deferred choice as an election for new scheme benefits: if it is made, the benefits for the remediable service are 2015 scheme benefits. Because SPPA has already moved the service back to the legacy scheme, the legacy basis is where your record starts. SPPA's choice letter at retirement asks you to confirm one or the other.
Key dates
| Date | What happened |
|---|---|
| 31 March 2012 | Qualifying service on or before this date is one of the eligibility conditions |
| 1 April 2015 | The 2015 Scottish scheme starts; the remedy period begins |
| 31 March 2022 | The remedy period ends |
| 1 April 2022 | Legacy schemes closed to future accrual; every officer builds 2015 Scottish scheme pension |
| 1 October 2023 | SPPA moves eligible members back to their legacy scheme for the remedy period |
| Each year since | ABS-RSS issued to active members; DB-RSS on Engage for deferred members |
| Your retirement | RSS choice letter as part of your retirement application; you choose for the whole period |
Who it applies to
The 2022 Act (section 1) defines remediable service. In outline, service counts if:
- it falls between 1 April 2015 and 31 March 2022;
- on 31 March 2012 or any earlier day you were in qualifying service in a legacy public service scheme; and
- there is no disqualifying gap in service: a period longer than five years at no time during which you were in qualifying public service employment.
| Your history | Likely position | Why |
|---|---|---|
| Joined in 2005, still serving | In scope | 1987 scheme member before 2012, served through the remedy period |
| Joined in 2009, still serving | In scope | 2006 scheme member before 2012 |
| Joined in 2013 with no earlier public service pension | Not in scope | No qualifying service on or before 31 March 2012 |
| Joined in 2013 after nurse service in the NHS scheme up to 2012 | Possibly in scope | Earlier qualifying public service can count if there is no gap of more than five years |
| Joined in 2016 | Not in scope | Only ever in the 2015 scheme (unless earlier qualifying service applies) |
| Left in 2008, rejoined in 2016 | Check with SPPA | A gap of more than five years out of qualifying service can disqualify |
| Transferred in from an England or Wales force | Check with SPPA | SPPA says transferred-in service in the remedy period needs extra work |
SPPA applies the Scottish regulations and will tell you whether you are in scope. If you joined on or after 1 April 2015 and had no earlier qualifying public service, the remedy does not apply to you and none of this page affects your pension.
What has already happened
From 1 October 2023 SPPA moved eligible members who paid into the 2015 CARE scheme during the remedy period back to their legacy scheme for that period, so your records now show that service as 1987 or 2006 scheme service. The legacy schemes themselves closed in 2022 and all members have built 2015 scheme pension since 1 April 2022 (SPPA).
Your contributions for the remedy period were also recalculated at legacy rates. Your ABS-RSS shows whether you owe the difference or are owed it. Nothing about the choice itself has been made for you yet: that comes when you apply to retire.
The choice you make at retirement
SPPA says you will be asked to make a Remedy choice when you apply to retire. The choice letter, a Remediable Service Statement (RSS), is sent as part of your retirement application and shows your benefits side by side on the final salary and CARE basis for the remedy period. You choose, for the whole remedy period, either legacy benefits or 2015 Scottish scheme benefits. It is all one way or the other. Your pre-2015 legacy service and your post-2022 2015 scheme service are not affected by the choice.
- You apply to retire.
- SPPA sends the RSS with both options for 2015 to 2022.
- You choose legacy or 2015 scheme benefits for the whole period.
- If you choose the 2015 scheme, SPPA adjusts your contributions again and refunds the difference plus interest for the whole remedy period.
- Your pension is put into payment on the basis you chose.
If you are within a few years of retiring
- Make sure your latest ABS-RSS has arrived and its service history is right; SPPA says some cases (transferred-in service, added pension, data inconsistencies) need extra work.
- Settle or plan for any contributions you owe, since interest runs until payment.
- Ask for a quote showing both options on two or three dates. The answer can change with the date, especially for 1987 members near 30 years and 2006 members near 55.
- Work out what each option means for your lump sum and for income before 60.
The options differ in annual pension, lump sum, the ages each part is paid from, survivor benefits and the contributions owed for the period. Use SPPA's figures for all of them. Officers who were already pensioners before the remedy came in had an immediate choice under section 6 of the 2022 Act instead.
Legacy or 2015 Scottish scheme: how they differ
| 1987 scheme option | 2006 scheme option | 2015 Scottish scheme option | |
|---|---|---|---|
| Basis | Final salary | Final salary | Career average |
| Build-up | 1/60 a year for the first 20 years, then 2/60 | 1/70 a year | 1/56.1 of each year's pay, revalued by prices plus 1.25% |
| Linked to | Pay at retirement | Pay at retirement | Pay in each remedy year |
| Maximum pension | 2/3 of final salary | Half of final salary | No cap stated by SPPA |
| Lump sum | Option to commute part of the pension | Fixed lump sum of 4 times the pension | £12 for each £1 of pension given up |
| Pension age | Retirement option after 30 years, or 25 years if over 50; deferred pension age 60 | Normal pension age 55; deferred 65 | 60; deferred linked to State Pension age |
| Death grant | Two times pay | Three times pay | Death benefits from the day you join |
| Contribution rates for the period | 12.50% / 14.25% / 15.05% by pay | 11% / 12.05% / 12.75% by pay | Scottish 2015 scheme rates in force at the time |
A legacy option ties the remedy years to your final pay, so later promotions raise their value. The 2015 option builds faster per year than the 2006 scheme (1/56.1 against 1/70) but each year is fixed to that year's pay plus revaluation. Against the 1987 scheme it depends where the remedy years fall: in years 1 to 20 of 1987 service they build 1/60, slower than 1/56.1; after 20 years they build 2/60, much faster.
What the seven remedy years are worth on their own
This isolates the remedy period. The legacy column is the extra fraction of final pay the seven years add to legacy pension. The 2015 column is seven slices at 1/56.1. Both use a constable at the top of the scale (£54,597) for every year and for final pay, before revaluation, so only the rules differ.
| Member | Legacy fraction added | Legacy pension added a year | 2015 scheme pension a year (7 slices) |
|---|---|---|---|
| 1987 member with 10 years before 2015 | 7/60 | £6,370 | £6,812 |
| 1987 member with 16 years before 2015 | 10/60 | £9,100 | £6,812 |
| 1987 member with 20 years before 2015 | 14/60 | £12,739 | £6,812 |
| 1987 member with 24 years before 2015 | 12/60 | £10,919 | £6,812 |
| 2006 member, any years before 2015 | 7/70 | £5,460 | £6,812 |
- For a 1987 member with 10 years before 2015, the remedy years sit in the 1/60 part, so they add less than seven 2015 slices.
- Past 20 years of 1987 service each remedy year adds 2/60, roughly double a 2015 slice.
- The 1987 scheme caps pension at 2/3 of final salary (30 years). A member with 24 years before 2015 only gets six more years counted, so the seven remedy years add 12/60 rather than 14/60.
- For a 2006 member the remedy years add 7/70 of final pay, against seven slices at 1/56.1: the 2015 slices are bigger unless final pay grows well above the pay in the remedy years.
- Real pay in 2015 to 2022 was lower than 2026 pay and 2015 slices are revalued, so treat this as a comparison of the rules, not of your figures.
1987 members and 2006 members: what to look at
1987 scheme members
Your legacy pension is a fraction of final pay that depends on total 1987 service. Choosing legacy for the remedy years adds up to seven years to that count. This is what different totals are worth at two final pays (today's money, before any commutation).
| 1987 years counted | Fraction of final pay | Constable point 11 (£54,597) | Sergeant point 4 (£61,036) |
|---|---|---|---|
| 16 years | 16/60 | £14,559 | £16,276 |
| 20 years | 20/60 | £18,199 | £20,345 |
| 22 years | 24/60 | £21,839 | £24,414 |
| 25 years | 30/60 | £27,299 | £30,518 |
| 27 years | 34/60 | £30,938 | £34,587 |
| 30 years | 40/60 | £36,398 | £40,691 |
- Each year between 20 and 30 adds 2/60 of final pay, which is why the remedy years are especially valuable when they fall after your 20th year of 1987 service (14 or more years before 2015).
- At 30 years the pension reaches 40/60 (2/3), SPPA's stated maximum. Remedy years past that point add nothing on the legacy side, but they would add 2015 scheme slices under the other option.
- The 1987 scheme's retirement option after 30 years' service, or 25 years if over 50, also depends on how the remedy years are counted. Ask SPPA how it applies to you.
- Promotion before retirement lifts every 1987 year, including remedy years taken as legacy.
2006 scheme members
The 2006 scheme builds 1/70 of final pay a year and pays a fixed lump sum of 4 times the pension (SPPA). With the remedy years as legacy, a 2006 member who joined in, say, 2008 counts about seven years before 2015 plus seven remedy years.
| 2006 years counted | Fraction of final pay | Pension a year | Fixed lump sum (4 times) |
|---|---|---|---|
| 10 years | 10/70 | £8,719 | £34,878 |
| 12 years | 12/70 | £10,463 | £41,853 |
| 14 years | 14/70 | £12,207 | £48,829 |
| 16 years | 16/70 | £13,951 | £55,804 |
- Seven remedy years add 7/70 of final pay as legacy, against seven 2015 slices at 1/56.1 of each year's pay. On annual pension alone the 2015 slices are usually bigger.
- The lump sum changes the picture: the legacy remedy years bring 4 times their pension in cash on top.
- 2006 legacy pension has a normal pension age of 55, against 60 for 2015 scheme pension, so the legacy option can mean more income in your late 50s.
- SPPA says you can give up part or all of the 2006 lump sum for more annual pension, which narrows the gap from the other side.
Worked comparisons
Hypothetical officers, annual pension only, today's money, pay growth 2% and CPI 2%, seven remedy years and 4.5 years in the 2015 scheme since April 2022. Lump sums, payment ages and contributions are not included. These are illustrations on stated assumptions, worked out with the same code as our calculator; SPPA's figures are the official ones.
| Officer | Legacy option | 2015 Scottish option | Higher |
|---|---|---|---|
| 1987 member, 20 years before 2015, sergeant point 4, leaves in 2 years | £42,544 | £36,982 | Legacy, by £5,562 |
| 1987 member, 15 years before 2015, constable point 11, leaves in 6 years | £33,310 | £33,280 | Legacy, by £30 |
| 1987 member, 12 years before 2015, constable point 11, leaves in 9 years | £32,170 | £34,270 | 2015 scheme, by £2,100 |
| 2006 member, 8 years before 2015, sergeant point 4, leaves in 10 years | £31,018 | £34,501 | 2015 scheme, by £3,483 |
| 2006 member, 6 years before 2015, inspector point 5, leaves in 15 years | £44,194 | £49,219 | 2015 scheme, by £5,025 |
| 2006 member, 3 years before 2015, constable point 11, leaves in 20 years | £36,331 | £40,581 | 2015 scheme, by £4,250 |
| Officer | Legacy option: legacy part | Legacy option: 2015 part | 2015 option: legacy part | 2015 option: 2015 part |
|---|---|---|---|---|
| 1987 member, 20 years before 2015, sergeant point 4, leaves in 2 years | £34,587 | £7,957 | £20,345 | £16,636 |
| 1987 member, 15 years before 2015, constable point 11, leaves in 6 years | £21,839 | £11,471 | £13,649 | £19,631 |
| 1987 member, 12 years before 2015, constable point 11, leaves in 9 years | £17,289 | £14,881 | £10,919 | £23,351 |
| 2006 member, 8 years before 2015, sergeant point 4, leaves in 10 years | £13,079 | £17,939 | £6,976 | £27,526 |
| 2006 member, 6 years before 2015, inspector point 5, leaves in 15 years | £13,901 | £30,293 | £6,416 | £42,803 |
| 2006 member, 3 years before 2015, constable point 11, leaves in 20 years | £7,800 | £28,532 | £2,340 | £38,241 |
The legacy part always includes the pre-2015 years and the 2015 part always includes the years since April 2022 and to retirement. The only thing that moves between the columns is the seven remedy years.
Try your own figures in the Police Scotland pension calculator (choose your legacy scheme to see both options) and compare them with SPPA's own 2015 Remedy calculator.
One officer, worked through step by step
Take the second officer above: a 1987 member with 15 years before 2015, now a constable at point 11 on £54,597, with seven remedy years, 4.5 years since April 2022 and 6 years still to serve. Pay grows 2% a year and CPI is 2%, so in today's money final pay is £54,597.
- Legacy service before 2015. 15 years at 1/60 each is 15/60 of final pay: £13,649 a year. This is the same under both options.
- Remedy years as legacy. Adding seven years takes 1987 service to 22 years. The first 5 build 1/60 and the rest 2/60, so the total becomes 24/60 of final pay: £21,839. The remedy years add £8,190 a year.
- Remedy years as 2015 scheme. Seven slices at 1/56.1, each revalued by prices plus 1.25% to retirement, add £8,160 a year.
- 2015 scheme service since April 2022 and to retirement. This is in the 2015 scheme either way and is worth £11,471 a year.
- Totals. Legacy option £33,310; 2015 option £33,280. Legacy, by £30.
5 of the seven remedy years fall in the 1/60 part of 1987 service and 2 in the 2/60 part. With pay rising only in line with prices, final pay gives the legacy years no extra boost, so the two options land close together. With promotion to sergeant before retirement the legacy option would pull ahead; see the pay growth table below.
Decision maps: which option gives more annual pension
These grids run the same comparison across typical careers. Annual pension only, today's money, pay growth 2%, CPI 2%, seven remedy years and 4.5 years since April 2022. They ignore lump sums and payment ages, which matter a lot for 2006 members.
| Years before 2015 | Leaves in 2 years | Leaves in 5 years | Leaves in 8 years |
|---|---|---|---|
| 9 years | 2015 +£1,394 | 2015 +£1,689 | 2015 +£1,995 |
| 12 years | 2015 +£1,394 | 2015 +£1,689 | 2015 +£1,995 |
| 15 years | Legacy +£426 | Legacy +£131 | 2015 +£175 |
| 18 years | Legacy +£3,155 | Legacy +£2,861 | Legacy +£2,555 |
| Pay growth to retirement | Leaves in 5 years | Leaves in 10 years | Leaves in 15 years | Leaves in 20 years |
|---|---|---|---|---|
| 2% a year | 2015 +£2,906 | 2015 +£3,483 | 2015 +£4,097 | 2015 +£4,751 |
| 3% a year | 2015 +£2,865 | 2015 +£3,139 | 2015 +£3,435 | 2015 +£3,755 |
| 4% a year | 2015 +£2,822 | 2015 +£2,748 | 2015 +£2,643 | 2015 +£2,503 |
| 5% a year | 2015 +£2,775 | 2015 +£2,304 | 2015 +£1,702 | 2015 +£945 |
- 1987 members joined before 6 April 2006, so they have at least nine years before 2015; the grid starts there.
- In the 1987 grid, 9 and 12 years give the same answer: all seven remedy years fall in the 1/60 part either way. From about 14 years the 2/60 part starts to count.
- The 2006 grid varies pay growth instead of years before 2015, because for a 2006 member the years before 2015 do not change the gap: every 2006 year is worth 1/70 of final pay wherever it falls (up to the 35-year cap). With pay growth equal to CPI (2%) the 2015 option leads; faster pay growth, for example from promotion, narrows it.
- Read across a row to see the effect of retiring later.
- A result of a few hundred pounds either way is within what different assumptions can change. Use your own statement figures.
What changes the answer
Pay growth (promotion prospects)
A 1987 member with 15 years before 2015, constable at point 11, retiring in 6 years, with different pay growth to retirement:
| Pay growth | Legacy option | 2015 option | Higher |
|---|---|---|---|
| 1% a year | £30,795 | £31,003 | 2015 scheme, by £208 |
| 2% a year | £33,310 | £33,280 | Legacy, by £30 |
| 3% a year | £36,042 | £35,758 | Legacy, by £284 |
| 4% a year | £39,011 | £38,457 | Legacy, by £554 |
Years of legacy service before 2015
A 1987 member, constable at point 11, retiring in 4 years, with different years before 2015:
| Years before 2015 | Legacy option | 2015 option | Higher |
|---|---|---|---|
| 9 years | £23,826 | £25,416 | 2015 scheme, by £1,590 |
| 12 years | £26,556 | £28,146 | 2015 scheme, by £1,590 |
| 14 years | £29,286 | £29,966 | 2015 scheme, by £680 |
| 16 years | £32,926 | £31,786 | Legacy, by £1,140 |
| 18 years | £36,566 | £33,606 | Legacy, by £2,960 |
| 21 years | £42,025 | £37,245 | Legacy, by £4,780 |
Remedy years actually served
A 1987 member with 18 years before 2015, sergeant at point 4, retiring in 4 years, who served only part of the remedy period (for example after a career break):
| Remedy years served | Legacy option | 2015 option | Higher |
|---|---|---|---|
| 3 years | £32,740 | £32,390 | Legacy, by £350 |
| 5 years | £36,809 | £34,947 | Legacy, by £1,862 |
| 7 years | £40,878 | £37,569 | Legacy, by £3,309 |
- Long 1987 service pushes towards legacy, because remedy years past 20 build 2/60 of final pay.
- 2006 membership and many years to go push towards the 2015 scheme in annual pension, before the 2006 lump sum is counted. For 2006 members the years before 2015 do not change the gap.
- Faster pay growth (promotion) raises the legacy option, because final pay drives it.
- Retiring age matters beyond these tables: 2006 legacy pension is payable from 55, the 2015 pension from 60 unless reduced.
Lump sums and payment ages: what the annual figure leaves out
For 2006 members the annual-pension comparison misses a big item. SPPA says the 2006 scheme pays a fixed lump sum of 4 times the pension. Remedy years taken as legacy carry that lump sum with them; the 2015 option has no automatic lump sum, though you can swap pension for cash at £12 for each £1 given up.
| Officer | Remedy years as legacy: pension a year | Fixed lump sum at 4 times | Remedy years as 2015: pension a year | Extra annual pension from the 2015 option |
|---|---|---|---|---|
| 2006 member, 8 years before 2015, sergeant point 4, leaves in 10 years | £6,104 | £24,414 | £9,587 | £3,483 |
| 2006 member, 6 years before 2015, inspector point 5, leaves in 15 years | £7,485 | £29,941 | £12,510 | £5,025 |
| 2006 member, 3 years before 2015, constable point 11, leaves in 20 years | £5,460 | £21,839 | £9,709 | £4,250 |
So a 2006 member whose annual figure is higher under the 2015 option is choosing more annual pension instead of a lump sum. Which is better depends on your plans, health, tax and how long you expect to draw the pension. For 1987 members both options allow some pension to be swapped for a lump sum, on different terms.
- 2006 legacy pension has a normal pension age of 55. Remedy years taken as legacy are paid from then.
- 2015 scheme pension is paid in full from 60, or from 55 with an actuarial reduction (SPPA).
- 1987 legacy pension has a retirement option after 30 years' service, or 25 years if over 50.
- An officer retiring at 55 can therefore get very different early income from the two options. Ask SPPA for both on your date.
How our calculator models the remedy
Every figure on this page comes from the same code as the Police Scotland pension calculator, so the page and the tool agree. This is what it does and does not do.
| Item | How we model it | What SPPA does |
|---|---|---|
| Legacy accrual | 1987: 1/60 for 20 years then 2/60, capped at 30 years (2/3). 2006: 1/70, capped at 35 years (half) | The same scheme rules, on your actual service in years and days |
| Final pay | Today's pay grown at your pay growth rate to the leaving date | Your actual final pensionable pay |
| 2015 slices | 1/56.1 of each year's pay, revalued by prices plus 1.25% (1.25% a year in today's money) | Your actual pay each year and the actual revaluation orders |
| Remedy years | Up to seven, placed first on the 2015 timeline (1 April 2015 to 31 March 2022) | Your actual remedy service |
| Money | Today's money: projected amounts are deflated by your CPI assumption | Cash amounts on the date of the quote |
| Lump sums | Not included | Shown for each option |
| Payment ages and early reductions | Not included | Applied to your chosen date |
| Contribution adjustment and interest | Not included | Shown on the ABS-RSS |
| Tax | Not included | Not included either: your tax position is for you and HMRC |
So the calculator is good for seeing which way the comparison leans and how sensitive it is to pay growth and retirement date. It is not a substitute for SPPA's statement or quote.
Contribution adjustments
Because contribution rates differ between the schemes, SPPA adjusts the contributions you paid for the remedy period. After the move back to the legacy scheme you either owe or are owed the difference between the 2015 CARE rates you paid and the legacy rates. Legacy rates by pay band (up to £27,000, £27,001 to £60,000, over £60,000) are 11%, 12.05% and 12.75% for the 2006 scheme and 12.50%, 14.25% and 15.05% for the 1987 scheme (SPPA).
| Point | What SPPA says |
|---|---|
| Owe or owed | Your ABS-RSS (active) or DB-RSS (deferred) shows which and how much |
| Interest on amounts owed to the scheme | Compound interest accruing day to day at the NS&I Direct Saver rate, from when the contributions were first due until paid (set by UK Government Directions 2022) |
| Why your payroll figure differs from the ABS-RSS | Interest from the date the ABS-RSS was issued to the date of payment |
| Active members who owe | Lump sum repayments are made via payroll only |
| Deferred members | Give SPPA bank details for a refund or a lump sum payment |
| Refunds and tax | If you get a refund of contributions you must repay the tax relief you received; check your tax position with HMRC |
| Choosing the 2015 option at retirement | Contributions adjusted again: a refund of the difference plus interest for the whole remedy period |
| Confirmation | An email after your election, then a second email with the payment type and processing date |
Whether you owe or are owed depends on the 2015 Scottish rate you actually paid in each remedy year compared with your legacy rate. We do not have the 2015 Scottish rates in force for each of those years, so we do not estimate the amount: your statement is the only reliable figure.
Annual allowance and tax
- Moving remedy years between schemes can change your pension input amounts and so your annual allowance position for those years.
- SPPA says it is still resolving Annual Allowance issues and cannot yet say when Pension Savings Statements or Remediable Pension Savings Statements will be issued.
- If you think you may have an Annual Allowance charge this tax year, SPPA says you still need to submit a self-assessment, even without a statement.
- SSI 2023/239 has its own provision on paying annual allowance tax charges and providing information (reg 54).
- Refunds of contributions mean repaying tax relief (SPPA). Each member is responsible for checking their tax status with HMRC.
For how the allowance works for police pensions generally (England and Wales figures) see police pension annual allowance 2026; the Scottish accrual differs, so use SPPA's statements for your own figures.
Added pension and added years
If you bought Additional Pension in the remedy period, SPPA sends a letter with a decision guide and a form. You have 6 months to decide and need a decision for each Additional Pension arrangement in the remedy period. SSI 2023/239 Part 5 covers how added pension and added years bought by voluntary contributions are treated, including remedial arrangements to secure legacy added years.
Your ABS-RSS and DB-RSS
- Active members: SPPA combines the Annual Benefit Statement and the Remediable Service Statement into one ABS-RSS showing both options and the contribution adjustment.
- Deferred members: a DB-RSS on SPPA's Engage portal. SPPA says issuing these has taken longer than it hoped.
- No ABS-RSS yet? SPPA says it will contact you. Cases needing extra work include transferred-in service in the remedy period, added pension and data inconsistencies.
- At retirement: an RSS choice letter with your retirement application.
- Check the service dates, pay and scheme on each statement. Report errors to SPPA early, not at retirement.
| Item | What to look for |
|---|---|
| Scheme | 1987 or 2006, matching your joining date (before 6 April 2006 is the 1987 scheme) |
| Service before 2015 | Start date and any breaks or part-time spells |
| Remedy period service | Up to seven years, 1 April 2015 to 31 March 2022, less any unpaid breaks |
| Pay | Pensionable pay for each remedy year (CARE side) and your current pay (legacy side) |
| Both options | Pension and lump sum on the legacy basis and on the 2015 basis |
| Contribution adjustment | Whether you owe or are owed and the amount |
Divorce, transfers, ill-health and death
- Divorce: SSI 2023/239 Part 4 adjusts pension sharing for the remedy, with different rules for information given before and after 1 October 2023. See police pension divorce in Scotland.
- Transfers: Part 6 covers transfers in and out of remedy service, on club and non-club terms. If you moved between Scotland and England or Wales see transferring to or from Police Scotland and ask SPPA how your service is held.
- Ill-health retirement: Part 7 Chapter 1 treats ill-health benefits as equivalent in the alternative scheme and covers whether a 1987 ill-health member is entitled to an upper tier award. See Police Scotland ill-health retiral.
- Death: the Schedule to SSI 2023/239 sets out who can make the choice for a member who has died.
Scotland vs England and Wales: the same remedy, different rules
The remedy comes from the same UK Act, but Scottish police officers are in separate schemes with their own regulations and administrator. Do not rely on England and Wales guidance or calculators for the 2015 side of a Scottish comparison.
| Police Scotland | England and Wales | |
|---|---|---|
| Remedy regulations | Police Pensions (Remediable Service) (Scotland) Regulations 2023 (SSI 2023/239) | Police Pensions (Remediable Service) Regulations 2023 (SI 2023/831) |
| Run by | SPPA, for the whole force | Each force's pension administrator |
| 2015 option builds | 1/56.1 of each year's pay | 1/55.3 of each year's pay |
| Legacy option builds | 1987: 1/60 then 2/60; 2006: 1/70 (SPPA) | Same legacy scheme designs |
| Contribution rates now | Flat 13.7% (2015 Scottish scheme) | 12.88% to 14.22% by pay from 1 April 2026 |
| Our calculator | Police Scotland pension calculator | McCloud remedy calculator (England and Wales) |
- If you served in both Scotland and England or Wales during the remedy period, each part of your service is held by the scheme it was in unless it was transferred. SPPA says transferred-in remedy service needs extra work, so ask both administrators how your record is held.
- For the England and Wales version see the McCloud remedy explained and the England and Wales remedy calculator.
- Moving force: transferring to or from Police Scotland.
What to do now
- Log in to Engage (or SPPA's online services) and find your latest ABS-RSS or DB-RSS. If you have none, contact SPPA.
- Check your service history, especially part-time spells, breaks and any transferred-in service, using the checklist above.
- Note both options and any contribution adjustment shown, including whether interest is running on an amount you owe.
- Model a few retirement dates in the Police Scotland pension calculator and SPPA's 2015 Remedy calculator.
- If you are a 2006 member, add the 4 times lump sum to the legacy side before comparing.
- If you bought added pension, watch for SPPA's letter: you have 6 months to decide.
- Check your annual allowance position for the remedy years and file a self-assessment if you think a charge applies.
- About a year before retiring, ask SPPA for a quote on your preferred date showing both options.
- Talk to the Scottish Police Federation or ASPS before you decide.
Questions to ask SPPA
- Am I in scope for the remedy and which legacy scheme am I in for 2015 to 2022?
- What remedy service do you hold for me in years and days? Does it include any part-time or unpaid periods?
- Do I owe or am I owed contributions for the remedy period, how much and how much interest is accruing?
- On my preferred retirement date, what are the pension and lump sum under each option?
- From what age is each part of my pension payable and with what reduction if I go earlier?
- If I choose the 2015 option, what refund and interest would I receive and what tax relief would I need to repay?
- Has any transferred-in service or added pension affected my statement?
- When will my Pension Savings Statement or Remediable Pension Savings Statement be issued?
Remedy jargon explained
| Term | What it means |
|---|---|
| Remedy period | 1 April 2015 to 31 March 2022 |
| Remediable service | Service in the remedy period by a member who meets the 2022 Act's conditions |
| Legacy scheme | The 1987 or 2006 scheme (final salary). SPPA also says final salary benefits |
| Reformed scheme | The 2015 Scottish scheme (career average). SPPA also says CARE benefits |
| Rollback | SPPA moving eligible members back to the legacy scheme for the remedy period from 1 October 2023 |
| Deferred choice | The choice active and deferred members make when benefits are claimed (2022 Act, section 10) |
| Immediate choice | The choice for members who were already pensioners, or had died, before the remedy took effect (section 6) |
| RSS | Remediable Service Statement: both options side by side |
| ABS-RSS | Annual Benefit Statement combined with the RSS, for active members |
| DB-RSS | The deferred member's statement, on Engage |
| Contribution adjustment | The difference between the 2015 rates you paid and the legacy rates for the remedy period |
| Disqualifying gap | More than five years out of qualifying public service, which can take you out of scope |
Common mistakes
- Comparing annual pension only. The 2006 scheme's fixed lump sum of 4 times the pension and the earlier payment ages can outweigh a higher 2015 annual figure.
- Using an England and Wales remedy calculator. It values the 2015 side at 1/55.3, not 1/56.1.
- Assuming you can mix and match years. The choice covers the whole remedy period.
- Ignoring interest on contributions owed. It accrues day to day until you pay.
- Forgetting the 1987 cap. Remedy years beyond 30 years' service add nothing on the legacy side.
- Leaving statement errors until retirement. Fix dates and hours now.
- Assuming you are in scope because you served in 2015 to 2022. You also need qualifying service on or before 31 March 2012.
What we could not verify
- The 2015 Scottish scheme contribution rates in force during each remedy year (tiered before 1 April 2025): ask SPPA.
- The current NS&I Direct Saver rate applied to amounts owed.
- What happens if a member makes no choice at retirement: SPPA's pages we read do not say.
- Scottish early payment reduction and commutation factors, so we cannot value lump sum swaps or early payment for either option.
- Survivor pension differences between the options in Scotland.
- How SPPA treats specific special cases such as death in service during the remedy period.
Frequently Asked Questions
What is the McCloud remedy for Police Scotland?
It removes the age discrimination found when the 2015 schemes were introduced. For eligible members, service from 1 April 2015 to 31 March 2022 is treated as legacy (1987 or 2006 scheme) service and when you apply to retire you choose legacy or 2015 Scottish scheme benefits for that period.
Who is eligible for the McCloud remedy in Scotland?
Broadly, officers who were in qualifying service on 31 March 2012 or earlier and served in the remedy period, with no disqualifying gap of more than five years out of qualifying service in between (Public Service Pensions and Judicial Offices Act 2022, section 1). The Scottish detail is in the Police Pensions (Remediable Service) (Scotland) Regulations 2023. SPPA confirms eligibility.
I joined Police Scotland in 2013. Am I in scope?
Not on the 31 March 2012 condition alone, unless you had earlier qualifying service in a public service scheme on or before 31 March 2012 with no gap of more than five years. Officers who joined on or after 1 April 2015 with no earlier qualifying service are only ever in the 2015 scheme. SPPA will confirm.
What did SPPA do on 1 October 2023?
It moved eligible members back to their legacy scheme for the remedy period, 1 April 2015 to 31 March 2022 (SPPA). Since 1 April 2022 everyone builds pension in the 2015 Scottish scheme.
What is an ABS-RSS?
SPPA combines your Annual Benefit Statement with your Remediable Service Statement into one ABS-RSS, which shows your benefits on both the legacy and the 2015 scheme basis for the remedy period and covers contribution adjustments. Deferred members get a DB-RSS on the Engage portal.
When do I make the McCloud choice?
SPPA says you will be asked to make a Remedy choice when you apply to retire. The choice letter, a Remediable Service Statement, is sent as part of your retirement application and shows both options side by side. Members who were already pensioners (or had died) before the remedy came in have an immediate choice instead (2022 Act, section 6).
Can I choose legacy for some years and CARE for others?
No. You choose legacy or 2015 Scottish scheme benefits for the whole remedy period. The 2022 Act says an election has effect for all of the member's remediable service in the employment concerned.
Will I owe contributions under the McCloud remedy?
Possibly. Because your service was moved back to the legacy scheme, you either owe or are owed the difference between the 2015 CARE rates you paid and the legacy rates. Your ABS-RSS shows which. Amounts owed to the scheme carry compound interest at the NS&I Direct Saver rate, accruing day to day. Active members repay through payroll.
What if I choose 2015 scheme benefits at retirement?
SPPA says your contributions are adjusted again: you get a refund of the contributions difference plus interest for the whole remedy period. If you get a refund of contributions you must repay the tax relief you received on them.
Is the legacy option always better?
No. In our six illustrations legacy gave more annual pension in 2 and the 2015 scheme in 4. It depends on your years before 2015, your pay at retirement, when you retire and how you value lump sums. Final salary legacy benefits tend to suit officers with long legacy service and pay that rises late; the 2015 scheme can suit those with little legacy service and many years still to serve. Compare SPPA's figures.
Why does a 1987 member with long service usually prefer legacy?
After 20 years the 1987 scheme builds 2/60 of final pay a year, so each remedy year can be worth twice a normal year, linked to final pay. That beats 1/56.1 of each year's pay in most cases. The 1987 scheme caps pension at 2/3 of final salary, so remedy years beyond 30 years' service add nothing on the legacy side.
Does the 2006 scheme lump sum matter for the McCloud choice?
Yes. SPPA says the 2006 scheme pays a fixed lump sum of 4 times the pension. Remedy years taken as legacy carry that lump sum with them, which an annual-pension comparison leaves out. The 2015 scheme has no automatic lump sum; you can swap pension at £12 for each £1.
Can I use the England and Wales remedy calculator?
Not for the 2015 part: it uses 1/55.3. Our Police Scotland pension calculator compares both options with the Scottish 1/56.1. SPPA also has its own 2015 Remedy calculator.
Does the remedy affect my annual allowance tax?
It can. SPPA says it is still resolving Annual Allowance issues and cannot yet say when Pension Savings Statements or Remediable Pension Savings Statements will be issued. If you think you may have an Annual Allowance charge this tax year you still need to submit a self-assessment.
Does the McCloud remedy apply if I have left Police Scotland?
Yes, if you are in scope. The 2022 Act gives the deferred choice to active and deferred members and SPPA gives deferred members a DB-RSS on the Engage portal. You make the choice when your benefits are claimed.
Does the remedy change my pension for service after April 2022?
No. Since 1 April 2022 every officer builds pension in the 2015 Scottish scheme at 1/56.1, whatever they choose for 2015 to 2022. The choice only covers the remedy period.
How close are the two options usually?
Often closer than people expect. In our worked example of a 1987 member with 15 years before 2015 retiring in 6 years, the seven remedy years are worth £8,190 a year as legacy pension and £8,160 a year as 2015 scheme pension. Small changes in pay, retirement date or lump sum plans can tip it either way, which is why SPPA's quote on your actual date matters.
Do I need to do anything about the remedy before I retire?
You do not make the choice until you apply to retire, but you should check your ABS-RSS each year, sort out any contributions you owe (interest accrues day to day), answer any added pension letter within 6 months and check your annual allowance position.
I bought added pension during the remedy period. What happens?
SPPA sends a letter with a decision guide and a form. You have 6 months to decide and you need a decision for each Additional Pension arrangement in the remedy period.
Sources and how we checked them
Every factual claim on this page was written from the sources below, read on 23 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.
- SPPA: Police remedy, I'm paying into a pension : remedy period; return to legacy from 1 October 2023; choice when you apply to retire; ABS-RSS and DB-RSS; Engage; annual allowance; added pension decisions (accessed 23 October 2026)
- SPPA: Police remedy, police contributions : owe or be owed; compound interest at the NS&I Direct Saver rate; repaying tax relief on refunds; payroll for active members; refund plus interest if CARE is chosen (accessed 23 October 2026)
- SPPA: 2015 Remedy and getting ready to retire : the RSS choice letter with your retirement application; side-by-side benefits (accessed 23 October 2026)
- SPPA: 2015 Remedy calculator : SPPA's own illustration tool (accessed 23 October 2026)
- SPPA: How your police pension works : legacy accrual, maximum pensions, lump sums, death grants and contribution rates; 2015 scheme 1/56.1 (accessed 23 October 2026)
- Police Pensions (Remediable Service) (Scotland) Regulations 2023, SSI 2023/239 : the Scottish police remedy regulations: statements, immediate and deferred choice, divorce, voluntary contributions, transfers, special cases, interest (accessed 23 October 2026)
- Public Service Pensions and Judicial Offices Act 2022, section 1 : remediable service: 31 March 2012 condition, disqualifying gap of more than 5 years (accessed 23 October 2026)
- Public Service Pensions and Judicial Offices Act 2022, section 6 : immediate choice for pensioner and deceased members; election covers all remediable service in the employment (accessed 23 October 2026)
- Public Service Pensions and Judicial Offices Act 2022, section 10 : deferred choice for active and deferred members (accessed 23 October 2026)
- Police Pension Scheme (Scotland) Regulations 2015, SSI 2015/142 : 2015 Scottish scheme (accessed 23 October 2026)
On this topic elsewhere
More in this guide series
Police Scotland calculators and related guides
Disclaimer
PolicePay.co.uk is an independent guide. It is not affiliated with Police Scotland, the Scottish Police Authority, the Police Negotiating Board for Scotland, the Scottish Police Federation or the Scottish Public Pensions Agency. This page is general information, not financial, tax or legal advice. Pay and conditions are set through the PNBS and approved by Scottish Ministers and SPPA's figures are the only official pension figures, so check the PNBS handbook, your payslip and your Annual Benefit Statement before relying on anything here. Details are as checked on 23 October 2026.