The Scottish Government

This circular contains information about The Police (Special Constables) (Scotland) Regulations 2008. Full details are available in PDF and Word documents. The determinations made under the Regulations are available in the following PDF document.

Date issued: 3 November 2008

Implementation date: 12 May 2008

Contact for more information : Peter Jamieson

Purpose of the circular: To announce the coming into force of the Police (Special Constables) (Scotland) Regulations 2008 and its associated determinations.

Summary of Contents: The full statutory instrument and Executive Note for the Police (Special Constables) (Scotland) Regulations 2008 can be found at:

http://www.opsi.gov.uk/legislation/scotland/ssi2008/ssi_20080117_en_1

Please find attached the determinations made under the Police (Special Constables) (Scotland) Regulations 2008.

Further information

Forces should bring the introduction of the new regulations and determinations to the attention of all special constables. Although the executive note explains the main changes brought in by the new legislation we have given some further information below, clarifying some specific changes made in the Police (Special Constables) (Scotland) Regulations 2008 and its associated determinations.

Business interests

Regulation 5 introduces a section on 'business interests', replacing the list of occupations and appointments that disqualified a person from appointment as a special constable under the Police (Special Constables) (Regulations) 1966. The chief constable will now decide whether any occupation or appointment may cause a conflict of interest with that person's appointment. Forces must draw all special constables attention to this regulation so that it is clear that if a special constable wishes to change job or obtain additional employment, they should check with the chief constable whether this could cause a conflict of interest and that failure to do this could result in misconduct. Special constables should also be notified that under this regulation officers may be regarded as having a business interest if they or members of their family are involved in certain 'licenced' occupations (regulation 5(4)(a)).

Taxation implications

Special constables and forces should be aware of the taxation implications of receiving and paying the periodic allowance under regulation 26. First of all, the periodic allowance payment is taxable as employment income and subject to NICs in the same way as wages or salary. Secondly, because the payment constitutes pay, Special Constables now hold an office of profit and all payments they receive are subject to income tax or NICs. This means that their expenses and allowance payments previously not subject to tax and NICs become liable, to the extent that they are not exempt under the normal tax and NICs rules. This applies, in particular, to payments covering the cost of home to work travel (that is to say, their ordinary commuting). However, payments for travelling between home and a temporary place of work (such as to a football stadium where they are employed on crowd control duties) or between work places would not be liable. These are the same travel rules as apply to all other employees and office holders.

A list of circulars published in 2008 is listed on the Scottish Government web site at: http://www.scotland.gov.uk/Topics/Justice/Police/Circulars/2008

PETER JAMIESON

Police Division