"An interim policy on pensions is to be put in place by the Scottish Government to support the retention of experienced NHS Scotland staff. Pensions are a power reserved to the UK Government.The Scottish Government state:

The interim policy will operate while we await the outcome of the current UK Government consultation into further pension flexibilities and the outcome of HM Treasury’s review of the impact of the Annual Allowance taper on public sector pension schemes. 

The option to be made available is to allow eligible NHS Scotland staff to  get their employer pension contributions paid to them as part of their basic pay. Currently they face additional tax liabilities."
https://theorkneynews.scot