This guidance is addressed to the Scottish Public Pensions Agency ('SPPA') as administrator of the National Health Service Pension Scheme for Scotland ('NHSPSS'). It sets out how to determine the appropriate cash equivalent of a member's benefits for the purposes of divorce or dissolution of a civil partnership ('divorce') and also the corresponding pension credit payable to the ex-partner / spouse / civil partner ('ex-partner') following the issue of a pension sharing order by the Court.

The following changes have been made when reviewing this guidance:

• Important information around the expected audience for the guidance, use of the guidance, review of factors, compliance and limitations applies across all sets of guidance. Rather than being repeated in each set of guidance, this can now be found on the scheme home page. It is important to read this information alongside the guidance.
• Calculation methodology: No changes have been made to the calculation methodology.
• Examples: There are no examples in this guidance. Worked examples, using the calculation methodology, can be found in prior versions of the guidance (though please note that these use historic factors).
• Factor tables: The "Factor Tables" tab contains the names of the tables that are referenced in the calculation methodology. The tables of factors themselves can be found in the most recently published "Consolidated Factors Workbook" which is available by clicking the "Download current Consolidated Factors Workbook" button on the scheme's home page.
• Assumptions: The key assumptions underlying the factors in each note are contained in the Consolidated Factors Workbook.
• Regulations: The regulations that require the production of the actuarial factors and/or guidance that is the subject of this note are summarised in the "Regulations" tab.

This guidance covers the calculation of a cash equivalent of a member's benefits for divorce purposes and the subsequent pension credits payable. This Note does not cover the general application of pension debits to a member's benefits although reductions and uplifts to the debit due on early or late retirement respectively are covered in the Calculation of pension debits and treatment of debits on early and late retirement section

The factors set out in the Consolidated Factors Workbook cover the following scenarios:

Other factors are required for divorce calculations for members not in receipt of benefits and for ex-partners under NPA. These factors are provided in the CETV guidance note and cross referenced in the examples provided in this document.

The cash equivalent and pension credit factors in this note are consistent with each other, and consistent with the non-club cash equivalent transfer value factors.

No advice or factors issued in the past should be used for cases going forward. No advice or factors issued for the NHS Pension Scheme (Scotland) 2015 ("NHSPSS 2015") should be used for divorce cases in the NHSPSS.

Where a member has benefits in both the NHSPSS and the NHSPSS 2015, these benefits should be treated separately for the purposes of providing cash equivalents. Care should be taken in applying court orders for such members; it is expected that a separate order will be issued for each scheme.