Scottish Ministers have made the Scottish Elections (Representation and Reform) Act 2025 (Consequential Provision) Regulations 2026 (SSI 2026/151), signed on 19 March 2026 and in force from 20 March 2026. The instrument adjusts how the Scottish Parliamentary Pensions Act 2009 cross‑refers to the Scotland Act 1998 so that MSP pension and grant calculations reflect the full effect of section 82 as amended. Scrutiny proceeded under the affirmative procedure, with the Standards, Procedures and Public Appointments Committee recommending approval on 26 February 2026. (digitalpublications.parliament.scot)
The Regulations make targeted textual updates in the 2009 Act: in Schedule 1, rule 38(2) (amount of MSP pension) and rule 95 (pension reduction for dual‑mandate MSPs), and in Schedule 2, paragraph 3(2) (amount of MSP grants). In each case, references to “section 82(2)” of the Scotland Act 1998 are replaced with references to “section 82”, ensuring all salary‑related effects under that section are captured in pension and grant calculations. (legislation.gov.uk)
The change is consequential on dual‑mandate reforms made in October 2025. The Scottish Parliament (Disqualification of Members of the House of Commons) Regulations 2025 inserted section 82(2A)–(2B) into the Scotland Act 1998, preventing payment of an MSP salary for any period in which the member is also an MP, subject to defined exceptions. Separately, the Scottish Parliament (Disqualification of Councillors) Regulations 2025 inserted section 82(2C)–(2D), requiring the basic MSP salary to be reduced by the basic councillor remuneration where both are payable. (legislation.gov.uk)
Those 2025 instruments also introduced new disqualification rules that engage at the poll for the next general election to the Scottish Parliament, with 49‑day transition windows between roles and, for councillors, a remainder‑of‑term exception where the next local election is within 372 days. While disqualification is deferred, the salary restrictions in section 82 have applied since 31 October 2025, creating the need for pensions legislation to reference section 82 as a whole rather than subsection (2) alone. (legislation.gov.uk)
In committee, ministers stated the purpose was to “resolve a disconnect between the rules affecting dual‑mandate MSPs’ salaries and their pensions”, clarifying roles for the pension scheme trustees, the Scottish Parliamentary Corporate Body, and the Government. The affirmative motion to approve the instrument was supported. (parliament.scot)
For MSP pensions, the key interaction is rule 38(2) of the 2009 Act, which caps the annual MSP pension at two‑thirds of final salary, explicitly ignoring any reduction in final salary caused by section 82. Updating the cross‑reference means the cap is calculated as if any MP‑related non‑payment or councillor‑related salary offset under section 82 had not depressed the MSP’s “final salary”. (legislation.gov.uk)
For service adjustments, rule 95 scales reckonable service during any period an MSP’s salary was reduced under section 82. By pointing to section 82 in full, the rule now covers reductions arising both from overlapping membership of the House of Commons and from overlapping service as a councillor, aligning treatment across dual‑mandate scenarios introduced in 2025. (legislation.gov.uk)
For grants, Schedule 2 paragraph 3(2) reduces the service factor used in resettlement and ill‑health retirement grants by the same proportion as any MSP salary reduction under section 82. The amendment ensures these grants reflect all post‑2025 reductions under section 82, not just those formerly contained in subsection (2). (legislation.gov.uk)
The legal basis is section 72 of the Scottish Elections (Representation and Reform) Act 2025, which allows Ministers to make consequential provision, including modifying enactments, by affirmative regulations. The Delegated Powers and Law Reform Committee considered the draft without drawing it to the Parliament’s attention, and the lead committee recommended approval. (legislation.gov.uk)