The Teachers' Superannuation (Scotland) Regulations 2005

• (b) “relevant period” is to be construed in accordance with regulation H2(6).

• (7) In this regulation, “employment business” has the meaning assigned to it by section 13(3) of the Employment Agencies Act 1973[^f00063].

Employers' contributions – employees' elections under regulation C2

H4

• (1) In this regulation, “employer A”, “employer B” and “employer C” have the same meaning as in regulation C2(1)(b) and 6(c).

• (2) Where a teacher who falls within regulation C2(1)(a) has made an election under regulation C2(1), the teacher’s employer may elect that the contribution deficit, or such part of it as is specified in the election, is to be paid by that employer.

• (3) Where a teacher who falls within regulation C2(1)(b) has made an election under regulation C2(1), either employer A or employer B may elect that the contribution deficit, or such part of it as is specified in the election, is to be paid by employer A or employer B, as the case may be.

• (4) Where a teacher who has made an election under regulation C2(1) ceases to be in pensionable employment in circumstances where–

• (a) his or her election continues to have effect by virtue of regulation C2(6)(c)(ii); and

• (b) an election has been made under paragraph (2) or under paragraph (3) by employer B; and

• (c) the employer who made the election does not confirm that election under paragraph (7)(a)(ii),

employer C may elect that the contribution deficit, or such part of it as is specified in the election, is to be paid by employer C.

• (5) In paragraphs (2) and (3) “the contribution deficit” means contributions of the required percentage of the difference between the teacher’s actual contributable salary and his or her contributable salary at the rate referred to in regulation C2(4).

• (6) An election for the purposes of paragraph (2), (3) or (4)–

• (a) must be made by giving written notice to the Scottish Ministers;

• (b) has effect–

• (i) in the case of an election under paragraph (2) or (3), from the date on which the teacher’s election under regulation C2(1) has effect, or from the end of the month in which the election was made, whichever is the later; and

• (ii) in the case of an election under paragraph (4), from the date on which the teacher takes up employment with employer C or from the end of the month in which the election was made, whichever is the later;

• (c) shall state whether the employer elects to pay the whole of the contribution deficit or a proportion of it and if so what that proportion is; and

• (d) is irrevocable.

• (7) An election made under paragraph (2), under paragraph (3) by employer B or under paragraph (4) ceases to have effect–

• (a) in the case of an election under paragraph (2) or (3), if the teacher ceases to be employed by the employer who made the election unless–

• (i) the teacher elects to pay additional contributions under C9; or

• (ii) by virtue of regulation C2(6)(c)(ii) the teacher’s election does not cease to have effect and the employer confirms the election before the date on which the teacher takes up employment with the new employer; and

• (b) in the case of an election under paragraph (4), if the teacher ceases to be employed by the employer who made the election unless he or she elects to pay additional contributions under regulation C9.

• (8) An election made under paragraph (3) by employer A ceases to have effect if the teacher ceases to be in pensionable employment unless he or she–

• (a) elects to pay additional contributions under regulation C9; or

• (b) takes up employment with another employer within 6 months of ceasing to be in pensionable employment.

• (9) Where, in relation to a teacher who falls within regulation C2(1)(b)–

• (a) there are at any time elections by both employer A and employer B, or, as the case may be, employer A and employer C; and

• (b) if both elections were fully effective their combined effect would be that more than the contribution deficit would be paid to the Scottish Ministers,

the election by employer B or, as the case may be, employer C shall have full effect but the election by employer A shall have effect only to the extent of the difference (if any) between the contribution deficit and the amount which is the subject of the election by employer B or employer C.

Employers' contributions – part time elections

H5

• (1) Where regulation C4 applies, the employer of the teacher in pensionable employment shall–

• (a) pay contributions calculated in accordance with regulation H3 referable to the back period; and

• (b) unless the Scottish Ministers determine otherwise, pay interest on such contributions which have accrued on each reference date at 7 per cent per annum, compounded with yearly rests from the reference date in question to the date of payment of the contributions, and in this paragraph expressions which are used also in regulation C4 have the same meaning as in that regulation.

• (2) Any sum which is due under paragraph (1)(a) shall be paid to the Scottish Ministers on receipt of a written demand (without prejudice to the obligation to pay the sums referred to in paragraph (1)(b)).

Payment by employers to Scottish Ministers

H6

• (1) The employer of a teacher in pensionable employment shall pay to the Scottish Ministers, within 7 days after the end of each month–

• (a) all amounts due from the teacher that are deductible from his or her salary under regulation C15(1);

• (b) the contributions payable under regulation H3; and

• (c) the contributions payable in pursuance of an election under regulation H4,

in respect of the teacher’s contributable salary for that month.

• (2) Where the former employer (referred to in regulations C2(1) and H4 as “employer A”) of a teacher in pensionable employment has made an election under regulation H4(3), that employer shall pay to the Scottish Ministers within 7 days after the end of each month the contributions payable in pursuance of the election.

• (3) Where an employer has elected under regulation C5(3) to pay additional contributions in respect of a teacher, payment to the Scottish Ministers of the lump sum referred to in paragraph 10(1) of Schedule 4 shall be made within the period referred to in paragraph 10(2) of that Schedule.

• (4) Where a teacher receives such an increase in contributable salary as is mentioned in regulation E34(13), the teacher’s last employer before he or she became entitled to payment of retirement benefits (“the former employer”) may make an election under paragraph (5).

• (5) An election under this paragraph is an election to pay an additional contribution of A – B – C where–

• A is the actuarial value of the retirement benefits to which the teacher would be entitled calculated by reference to the salary he or she received;

• B is the actuarial value of the retirement benefits to which the teacher would be entitled if he or she was treated as receiving the increase in his or her contributable salary referred to in regulation E34(11); and

• C is the aggregate of contributions which would be repaid type=start slip=2006-05-01 time=1185436386963under regulation J6type=end slip=2006-05-01 time=1185436386963 if no election had been made.

• (6) An election under paragraph (5) may be made by giving written notice to the Scottish Ministers no later than 6 weeks after the date on which the teacher became entitled to payment of retirement benefits.

• (7) Where an election is made under paragraph (5) the payment to the Scottish Ministers under the election shall be made within 7 days after the date of the election.

• (8) For the purposes of paragraph (1)–

• (a) all salaries shall be treated as being payable monthly in arrears;

• (b) any arrears payable by reason of a retrospective increase in contributable salary shall be treated as having become payable in the month in which they were paid.

• (9) If the full amount of any payment required under paragraphs (1) or (2) or under an election under paragraph (5) is not paid by the end of the period referred to in the relevant paragraph, interest shall be payable by the employer or former employer, as the case may be, on the amount outstanding at the interest rate specified in paragraph (10) compounded with monthly rests from the day after the end of the relevant period to the date of payment; but the Scottish Ministers may in any particular case waive the payment of interest.

• (10) For the purposes of paragraph (9) the interest rate is–

• (a) 12 per cent per annum in relation to all amounts and contributions payable in relation to pensionable employment before 1st October 2003; and

• (b) 8 per cent per annum in relation to all amounts and contributions payable in relation to pensionable employment on or after 1st October 2003.

PART J — MISCELLANEOUS AND SUPPLEMENTAL

Modified application in case of employment at reduced salary

J1

• (1) If–

• (a) a teacher who has been in pensionable employment either–

• (i) continues to be employed by the same employer; or

• (ii) ceases to be employed and is re employed within 6 months (whether by the same or a different employer),

at a reduced rate of contributable salary;

• (b) where he or she continues to be employed by the same employer, is employed in a different post;

• (c) he or she does not make an election under regulation C2(1) that his or her contributable salary is to be treated as having continued at the previous rate;

• (d) the relevant employer notifies the Scottish Ministers in writing of the matters specified in paragraph (2) before the date which is 3 months after the first day of his or her employment at the reduced rate;

• (e) the application to him or her of this paragraph would, taking into account prospective increases under the 1971 Act[^f00064] of benefits under Part E, be beneficial; and

• (f) where he or she is not now in pensionable employment by virtue of regulation B9,

these regulations have effect in relation to him or her with the modifications set out in Part II of Schedule 9.

• (2) For the purposes of paragraph (1)(d) the matters which are to be notified to the Scottish Ministers are–

• (a) where the teacher continues to be employed with the same employer or ceases to be employed and is re-employed by the same employer, that the teacher’s employment at a reduced rate of contributable salary is in the interests of the efficient discharge of the employer’s functions; and

• (b) where the teacher ceases to be employed by one employer and is re-employed by a different employer–

• (i) that the teacher had provided satisfactory service throughout the period of the teacher’s employment with the relevant employer; and

• (ii) that the teacher has ceased employment with the relevant employer with the intention of seeking employment in a new post with less responsibility.

• (3) For the purposes of this regulation–

• (a) the contributable salary of a teacher in part time service is to be taken to be what it would have been if he or she had been employed in full-time service; and

• (b) the “relevant employer” is–

• (i) where the teacher ceases to be employed by one employer and takes up employment with a different employer, the teacher’s former employer; and

• (ii) in any other case, the person’s employer.

• (4) A second or subsequent application of paragraph (1) does not affect its previous operation.

Winding down employment

J2

• (1) To participate in winding down employment a teacher must–

• (a) have attained the age of 56;

• (b) have been in full-time service for a period of 10 years immediately prior to commencing winding down employment;

• (c) subject to sub-paragraph (b) have a minimum of 25 years' teaching service immediately prior to commencing winding down employment, which period may include a break or breaks in teaching service not exceeding 5 years in total; and

• (d) have the consent of his or her employer.

• (2) Where the employer consents to the teacher participating in the winding down employment the employer shall notify the Scottish Ministers in writing before the date which is 3 months after the first day of the teacher’s winding down employment of the matters specified in paragraph (3).

• (3) For the purposes of paragraph (2) the matters which are to be notified to the Scottish Ministers are–

• (a) that the teacher’s winding down employment is part-time service which is equal to or more than 50 per cent of full-time service;

• (b) that the teacher’s full-time service equivalent contributable salary rate is not less than the teacher’s salary rate prior to commencing the winding down employment; and

• (c) that the employer has consented to the teacher participating in the winding down employment.

• (4) For the purposes of this regulation winding down employment is–

• (a) part-time service which is equal to or more than 50 per cent full-time service; and

• (b) for a maximum of 4 years.

Modified application in certain other cases

J3

• (1) In relation to a teacher who made an election under regulation 6A(1) of the 1977 Regulations[^f00065], these Regulations have effect with the modifications set out in Part III of Schedule 9.

• (2) In relation to a teacher who has been in pensionable employment with specified country service, these Regulations have effect with the modifications set out in Part IV of Schedule 9.

• (3) In relation to certain persons who were formerly members of the National Health Service Pension Scheme, these Regulations have effect with the modifications set out in Part V of Schedule 9.

Records and information

J4

• (1) The employer of a teacher in pensionable employment shall record for each financial year–

• (a) the rate of the teacher’s salary;

• (b) the amount of the teacher’s contributable salary;

• (c) the value of any emoluments in kind treated as forming part of the salary of the teacher by virtue of regulation type=start slip=2006-05-01 time=1185436539499C1(1)(a);type=end slip=2006-05-01 time=1185436539499

• (d) the contributions deducted under regulation C15(1);

• (e) the period during which the teacher was in pensionable employment; and

• (f) the dates of any absence on sick leave or maternity, paternity or adoption leave, and the amount of salary paid during it.

• (2) Employers shall, within such reasonable time as they may require, make to the Scottish Ministers such reports and returns, and give to them such information about teachers who are or have been in pensionable employment as they may reasonably require for the purposes of their functions under these Regulations; and such teachers, and their personal representatives, shall give them such information and produce such documents as they may reasonably require for those purposes.

• (3) Without prejudice to paragraph (2) and subject to paragraph (4), a teacher who has become entitled to payment of retirement benefits and who takes up employment such as is described in regulation E18(1) shall–

• (a) within 7 days of taking up such employment notify the Scottish Ministers of that fact giving details of the salary in the employment; and

• (b) within 7 days of any change in salary notify the Scottish Ministers of that change.

• (4) Paragraph (3) shall not apply where the teacher has attained the age of 70 or has had 45 years reckonable service.

Payments in respect of deceased persons

J5

• (1) This regulation applies where a teacher dies and the total of–

• (a) any sums that were due to the teacher under these Regulations; and

• (b) any sums payable under these Regulations to the teacher’s personal representatives, (“the amount due”) does not exceed the amount specified in any Order for the time being in force under section 6 of the Administration of Estates (Small Payments) Act 1965[^f00066] and applying in relation to the death.

• (2) Where this regulation applies, the Scottish Ministers may, without requiring confirmation or other proof of title, pay the amount due–

• (a) to the personal representatives; or

• (b) to the person, or to or among any one or more of any persons, appearing to them to be beneficially entitled to the estate.

Repayment of contributions where an election is not made under regulation H6(5)

J6

• (1) This regulation applies where–

• (a) a teacher receives such an increase in contributable salary as is mentioned in regulation E34(11); but

• (b) no election under regulation H6(5) has been made.

• (2) Where this regulation applies the Scottish Ministers shall repay–

• (a) to the teacher who was in pensionable employment a sum equivalent to A – B; and

• (b) to that teacher’s last employer before he or she became entitled to retirement benefits a sum equivalent to C D.

• (3) In paragraph (2) above–

• A is the aggregate of the contributions paid by the teacher under regulation C3, C5, C7 or C10 during the relevant period;

• B is the aggregate of the contributions which would have been paid under regulation C3, C5, C7 or C10 during the relevant period if the teacher had actually received the salary which he or she was treated as having received under regulation E34(11);

• C is the aggregate of contributions paid by the teacher’s employer under regulation H3 during the relevant period; and

• D is the aggregate of the contributions which would have been paid by the teacher’s employer under regulation H3 during the relevant period if the teacher had actually received the salary which he or she was treated as having received under regulation E34(11),

and in this paragraph the “relevant period” is the period which started when the teacher received the increase in contributable salary as mentioned in regulation E34(11) and ended when the teacher became entitled to the payment of retirement benefits.

Extension of time

J7

The Scottish Ministers may in any particular case extend, or treat as having been extended, the time within which anything is required or authorised to be done under these Regulations.

Determination of questions

J8

All questions arising under these Regulations are to be determined by the Scottish Ministers.

Commutation of benefits

J9

• (1) Subject to paragraph (2), where the aggregate of the retirement benefits (retirement pensions and actuarial equivalent as an annual pension of the retirement lump sum) and any benefits payable to a teacher under any additional voluntary contributions scheme to which section 591(2)(h) or section 592(1)(b) of the Taxes Act[^f00067] applies is an annual amount not exceeding the permitted maximum, the Scottish Ministers may discharge their liability in respect of–

• (a) those retirement benefits; and

• (b) any family benefits which might otherwise become payable on the teacher’s death under these Regulations if the annual amount of the family benefits do not exceed the permitted maximum,

by payment of a lump sum representing the capital value of the retirement benefits and family benefits.

• (2) Paragraph (1) shall not apply unless the teacher became entitled to receive payment of the retirement benefits on or after attaining state pensionable age.

• (3) Where a teacher has died and the aggregate of any family benefits, and like benefits provided under an additional voluntary contributions scheme, payable in respect of the person is an annual amount not exceeding the permitted maximum, the Scottish Ministers may discharge their liability in respect of the family benefits by the payment of a lump sum representing their capital value.

• (4) The lump sum payable under paragraph (1) or (3) shall be determined by, or in accordance with tables prepared by, the Government Actuary.

• (5) In this regulation, the permitted maximum is £260 or such higher amount as may be prescribed from time to time by Regulations made under section 21(1) of the 1993 Act[^f00068]

• (6) In this regulation, “additional voluntary contributions scheme” means an approved scheme which falls within section 591(2)(h) of the Taxes Act[^f00069].

Revocations, savings and transitional provisions

J10

• (1) The Regulations specified in column 1 of Part I of Schedule 13 are revoked to the extent specified in column 3 of that Part.

• (2) The revocations have effect subject to the savings in Part II of Schedule 13.

• (3) The provisions of Part II of Schedule 13 do not affect the general operation of section 16 of the Interpretation Act 1978[^f00070].

• (4) Part III of Schedule 13 has effect with respect to transitional matters in connection with the coming into force of these Regulations.

SCHEDULE 1 — GLOSSARY OF EXPRESSIONS

Expression	Meaning
“The 1971 Act”	The Pensions (Increase) Act 1971[^f00071].
“The 1993 Act”	The Pension Schemes Act 1993[^f00072].
“The 1995 Act”	The Pensions Act 1995[^f00073].
“The 1999 Act”	The Welfare Reform and Pensions Act 1999[^f00074].
“The Pensions Act”	The Social Security Pensions Act 1975[^f00075].
“The Taxes Act”	The Income and Corporation Taxes Act 1988[^f00076].
“The 1965 Family Benefit Regulations”	The Teachers (Superannuation) (Family Benefits) (Scotland) Regulations 1965[^f00077].
“The 1969 Regulations”	The Teachers Superannuation (Scotland) Regulations 1969[^f00078].
“The 1971 Family Benefit Regulations”	The Teachers Superannuation (Family Benefits) (Scotland) Regulations 1971[^f00079].
“The 1977 Regulations”	The Teachers Superannuation (Scotland) Regulations 1977[^f00080].
“The 1992 Regulations”	The Teachers' Superannuation (Scotland) Regulations 1992[^f00081].
“The Amending Regulations”	The Teachers' Superannuation (Scotland) Amendment Regulations 1997[^f00082].
“Accepted school”	Shall be construed in accordance with regulation B5.
“Actuarial”	Determined by, or in accordance with tables prepared by, the Government Actuary.
“Actuarial reduction”	In relation to a retirement pension or retirement lump sum, the process of multiplying a retirement pension or retirement lump sum by the appropriate factor as required by regulation E7(4) or E8(3).
“Additional contributions”, “additional period”	In relation to family benefits, the expressions shall be construed in accordance with paragraph 1(3) of Schedule 6.
“Adoption leave”	The meaning given in the Paternity and Adoption Leave Regulations 2002[^f00083].
“Adviser”	A person employed as an educational psychologist or who, having previously been employed in pensionable employment or comparable British service is employed in– duties connected with education or in services ancillary to education, or a capacity connected with education which to a substantial extent involves the control or supervision of teachers, and, excepting a person in employment of the type referred to in paragraph 15 of Schedule 2, includes a person falling within the definition of “organiser” and “supervisor” prescribed in regulation 3 of the 1977 Regulations[^f00084].
“Appropriate factor”	The factor being– in relation to a retirement pension and to the retirement benefits referred to in regulations E25 and E29, the factor set out in Table I in Schedule 10 or, in the case of a person to whom paragraph 25 of Part V of Schedule 9 applies (certain nurses, physiotherapists, midwives, health visitors and mental health officers), set out in Table III in Schedule 10, and in relation to a retirement lump sum, the factor set out in Table II in Schedule 10 or, in the case of a person to whom paragraph 25 of Part V of Schedule 9 applies (certain nurses, physiotherapists, midwives, health visitors and mental health officers), set out in Table IV in Schedule 10, corresponding to the age of that person in complete years and months when he or she became entitled to that pension (including the retirement benefits referred to in (a) above) or lump sum, as the case may be.
“Appropriate percentage”	has the meaning given in regulation F4(4).
“Appropriate personal pension scheme”	A personal pension scheme for which there is in force a certificate issued in accordance with regulations made under section 7 of the 1993 Act[^f00085].
“Appropriate Policy”	A policy of insurance or annuity contract which provides an annuity which satisfies requirements prescribed under section 95(2)(c) of the 1993 Act[^f00086].
“Appropriate rights”	has the meaning given in regulation F6(3).
“Approved superannuation scheme”	An occupational pension scheme which– is a statutory scheme, or is approved under Chapter 1 of Part XIV of the Taxes Act and does not fall within section 591(2)(h) of that Act[^f00087]
“Back Period”	Shall be construed in accordance with regulation B2(6).
“Cash Equivalent”	A cash equivalent as mentioned in section 94(1) of the 1993 Act[^f00088].
“Child”	Shall be construed in accordance with regulation E26.
“Club scheme”	A statutory scheme or a scheme for the time being treated, with the agreement of the Treasury, as a statutory scheme.
“Comparable British Service”	Service which is pensionable under a public service superannuation scheme for teachers in any part of the British Isles outside Scotland.
“Contracted-out employment”, “contracted-out scheme”	Shall be construed in accordance with sections 8(1) and 7(3) respectively of the 1993 Act[^f00089].
“Contributable salary”	Shall be construed in accordance with regulation C1.
“Contributions equivalent premium”	A premium under section 55(2) of the 1993 Act.
“Credited service”	The meaning given in paragraph 1(6) of Schedule 6.
“Earnings factors”	Shall be construed in accordance with section 14(2) of the 1993 Act.
“Effective reckonable service”	Shall be construed in accordance with regulation E35.
“Employment”	Employment under a contract of service.
“Entitled”	Any reference to a teacher entitled to payment of retirement benefits is to be construed as including a reference to a teacher who has not applied for payment of them.
“Equivalent pension benefits”	The meaning given by section 57(1) of the National Insurance Act 1965[^f00090].
“Ex-spouse”	Means an individual to whom pension credit rights under the Scheme have been or are to be allocated following a pension sharing order.
“Excluded employment”	Shall be construed in accordance with regulation B7(2).
“Family benefits”	Benefits payable under regulation E26 to E33.
“Family benefit service”	Shall be construed in accordance with regulation E31.
“Final salary scheme”	A scheme which provides for the calculation of retirement benefits based on– a person’s remuneration for any one of the 5 years preceding his or her retirement date, and the annual average of a person’s aggregate remuneration for any period of 3 or more consecutive years ending not earlier than 10 years before his or her retirement date.
“Full-time service”	Service as a teacher under a contract providing for service for the whole of the working week.
“Guarantee date”	Shall be construed in accordance with section 93A of the 1993 Act[^f00091].
“Guaranteed minimum”	A guaranteed minimum under section 14 of the 1993 Act[^f00092].
“Guaranteed minimum pension”	Shall be construed in accordance with section 8(2) of the 1993 Act[^f00093].
“Incapacitated”	A person is incapacitated– in the case of a teacher, while in the opinion of the Scottish Ministers the teacher is incapable by reason of infirmity of mind or body of serving efficiently as such, and despite appropriate medical treatment is likely permanently to be so, and in any other case, while in the opinion of the Scottish Ministers the person is incapable by reason of such infirmity of earning his or her livelihood and is not maintained out of money provided by Parliament or non domestic rates and council tax levied by local authorities.
“Incapacity grant”	A grant payable by virtue of regulation E21.
“Indexing”	Means indexing according to the Government Index of Retail Prices.
“the Inland Revenue”	Means the Commissioners of Inland Revenue.
“Maternity leave”	Leave within the meaning of Part II of the Maternity and Parental Leave etc. Regulations 1999[^f00094].
“Member”	In regulations C13, E30 and E31 and for related purposes, shall have the meaning given in paragraph 1(1) of Schedule 6, and for all other purposes means a member of the scheme and includes an active member, a deferred member and a pension credit member.
“Normal contributions”, “Normal service”	Shall be construed in accordance with paragraph 1(2) of Schedule 6.
“Normal retirement age”	Means 60.
“Occupational pension scheme”	Any scheme or arrangement comprised in one or more instruments or agreements and having, or being capable of having, effect in relation to one or more descriptions or categories of employment so as to provide benefits, in the form of pensions or otherwise, payable on termination of service, or on death or retirement, to or in respect of earners with qualifying service in any employment of any such description or category.
“Parental leave”	Leave within the meaning of Part III of the Maternity and Parental Leave etc. Regulations 1999[^f00095].
“Part-time service”	Service as a teacher under a contract which provides for service of less than full-time service.
“Part time teacher”	Means a teacher employed in part-time service.
“Paternity leave”	The meaning given in the Paternity and Adoption Leave Regulations 2002.
“Payment in lieu of contributions”	A payment in lieu of contributions under Part III of the National Insurance Act 1965[^f00096].
“Pay period”	The period of employment at the end of which a teacher receives payment of salary from his or her employer.
“Pension credit”	Has the meaning given in regulation F2(b).
“Pension credit benefit”	Means in relation to the Scheme the benefits payable under the Scheme to or in respect of a pension credit member by virtue of his or her appropriate rights under the Scheme attributable to a pension credit.
“Pension credit member”	Means an individual who is a member of the Scheme, either– solely for the provision of a pension credit benefit; or for the wholly separate provision of a pension credit benefit, where benefits accrue or have accrued to that individual under the Scheme for any other reason.
“Pension credit rights”	Means rights to future benefits under the Scheme which are attributable to a pension credit.
“Pension debit”	Has the meaning given in regulation F2(a).
“Pension debit member”	Means a member, whether an active member, a deferred member or a pensioner member, whose shareable rights under the Scheme are subject to a pension debit.
“Pension sharing order”	Means any order or provision which is mentioned in section 28(1) of the 1999 Act[^f00097] or article 25(1) of the Welfare Reform and Pensions (Northern Ireland) Order 1999[^f00098].
“Pensionable employment”	In relation to any time before the coming into force of these Regulations shall be construed in accordance with Part B of the 1992 Regulations. In relation to any time after the commencement of these Regulations, shall be construed in accordance with Part B.
“Pensionable salary”	Shall be construed in accordance with regulation E34.
“Pensionable service”	Has the meaning given by section 124(1) of the 1995 Act[^f00099].
“Pensions Regulator”	Means the Pensions Regulator constituted by section 1 of the Pensions Act 2004[^f00100].
“Personal pension scheme”	Means a personal pension scheme (within the meaning of section 1 of the 1993 Act) which has been approved by the Commissioners of Inland Revenue under Chapter IV of Part XIV of the Taxes Act or provisionally approved under section 655(5) of that Act[^f00101].
“Previous provisions”	Provisions contained in or made under an enactment relating to the superannuation of teachers in Scotland which were in force at any time before 1st August 1977.
“Qualified for retirement benefits”	Shall be construed in accordance with regulation E5.
“Reckonable service”	Shall be construed in accordance with regulation D1.
“Regular employment”	Employment under a contract which specifies a non-varying pattern of employment.
“Required percentage”	Shall be construed in accordance with regulation H3.
“Retirement lump sum”	A retirement lump sum payable under Part E.
“Retirement pension”	A retirement pension payable under Part E.
“Retirement benefits”	Shall be construed in accordance with regulation E4.
“the Scheme”	Means the pension scheme constituted by these Regulations.
“Scheme managers”	In relation to a statutory scheme the expression means the Minister of the Crown, Scottish Ministers or local authority or police or fire authority administering the scheme; in relation to any other scheme, it means the person responsible for the management of the scheme.
“Section 9(2B) Rights”	Rights (other than rights attributable to voluntary contributions within the meaning of section 111 of the 1993 Act[^f00102]) which are attributable to an earner’s service (within the meaning of sections 3,4 and 112 of the Social Security Contributions and Benefits Act 1992)[^f00103] on or after 6th April 1997 in employment which is contracted out in accordance with section 9(2B) of the 1993 Act[^f00104].
“Self-employed pension arrangement”	A personal pension scheme within the meaning of Chapter IV of Part XIV of the Taxes Act[^f00105] which is approved by the Inland Revenue under that Chapter, but which is neither a personal pension scheme within the meaning of the Social Security Act 1986[^f00106] nor a contract or a scheme approved under Chapter III of Part XIV of the Taxes Act.
“Shareable rights”	Has the meaning given in section 27(2) of the 1999 Act[^f00107].
“Specified country service”	The expression means– service before 25th March 1972 which was, for the purposes of Part IX of the Teachers' Superannuation Regulations 1967[^f00108], service in a specified country as a services civilian teacher, service after 24th March 1972 and before 1st January 1977 which if section 25 of the Superannuation Act 1965[^f00109] had continued in force, would have been such services as is mentioned in (a) above, and service after 31st December 1976 and before 1st January 1980 in continuation of such service as mentioned in (b) above.
“State pensionable age”	In the case of a man, 65; in the case of a woman, 60.
“Statutory scheme”	A scheme established by or under any enactment– the particulars of which are set out in any enactment, or in any Regulations made under any enactment, or which has been approved as an appropriate scheme by a Minister or government department (including the head of a Northern Ireland department or a Northern Ireland department).
“Tax year”	The 12 months beginning with 6th April in any year.
“Teacher”	Includes a person who has ceased to be a teacher, and an adviser.
“Teacher’s pension”	An annual pension which became payable under the 1977 Regulations[^f00110], the 1992 Regulations or previous provisions or a retirement pension.
“Teaching service”	Service as a teacher under a contract of employment.
“Terminal sum”	The expression includes a retirement lump sum, an incapacity grant, a return of contributions and any sum payable on death.
“Transfer day”	Has the meaning given in regulation F4(4).
“Transferee”	Has the meaning given by section 29(8) of the 1999 Act[^f00111].
“Transferor”	Has the meaning given by section 29(8) of the 1999 Act.
“Winding down employment”	Shall be construed in accordance with regulation J2.

SCHEDULE 2 — PENSIONABLE EMPLOYMENT

1

Employment as a teacher in a public or grant-aided school, or in a designated institution (within the meaning of section 44(2) of the Further and Higher Education (Scotland) Act 1992[^f00112]), or other establishment which is maintained or grant-aided out of moneys either provided by Parliament, the Scottish Consolidated Fund or raised by the non-domestic rates and the council tax levied by local authorities.

2

Employment as a teacher in a school which is an accepted school within the meaning of regulation B5.

3

Employment as a teacher in a school which is a self-governing school within the meaning of section 1(3) of the Self-Governing Schools etc. (Scotland) Act 1989[^f00113].

4

Employment as a teacher in an independent school which is for the time being recognised by the Scottish Ministers as a technology academy within the meaning of section 68(1) of the Self-Governing Schools etc. (Scotland) Act 1989.

5

Employment as a teacher in a college of further education which is managed by a board of management in terms of Part I of the Further and Higher Education (Scotland) Act 1992.

6

Employment as a teacher in the Scottish Further Education Unit.

7

Employment as a teacher in a university or part of a university, which before becoming a university or part of a university was a central institution, being a teacher whose employment therein immediately before 1st August 1977 was reckonable service under previous provisions.

8

Employment as a teacher in the Faculty of Education at the University of Strathclyde, where the teacher immediately before 1st April 1993 was in pensionable employment at Jordanhill College of Education, was transferred to employment at the University of Strathclyde on 1st April 1993 and has not ceased to be employed in the Faculty of Education there at any time since that date.

9

Employment as a teacher in the Schools of Architecture, Town and Regional Planning, Design, Fine Art, Food and Accommodation Management or Television and Imaging at the University of Dundee, where the teacher immediately before 1st August 1994 was in pensionable employment at Duncan of Jordanstone College of Art, was transferred to employment at the University of Dundee on 1st August 1994 and has not ceased to be employed in any of the said Schools there at any time since that date.

10

Employment as a teacher in the Faculty of Education or the Faculty of Social Sciences at the University of Edinburgh, where the teacher immediately before 1st August 1998 was in pensionable employment at Moray House Institute of Education, was transferred to employment at the University of Edinburgh on 1st August 1998 and has not ceased to be employed in the Faculty of Education or the Faculty of Social Sciences there at any time since that date.

11

Employment as a teacher in the Faculty of Engineering or the Faculty of Economic and Social Studies at Heriot-Watt University, where the teacher immediately before 1st October 1998 was in pensionable employment at the Scottish College of Textiles, was transferred to employment at Heriot-Watt University on 1st October 1998 and has not ceased to be employed in the Faculty of Engineering or the Faculty of Economic and Social Studies there at any time since that date.

12

Employment as a teacher in the Faculty of Education at the University of Glasgow, where the teacher immediately before 1st April 1999 was in pensionable employment at St. Andrew’s College of Education, was transferred to employment at the University of Glasgow on 1st April 1999 and has not ceased to be employed in the Faculty of Education there at any time since that date.

13

Employment as a teacher in the Faculty of Education at either the University of Aberdeen or the University of Dundee, where the teacher immediately before 1st December 2001 was in pensionable employment at Northern College of Education, was transferred to employment at the University of Aberdeen or the University of Dundee on 1st December 2001 and has not ceased to be employed in the Faculty of Education at either the University of Aberdeen or the University of Dundee at any time since that date.

14

• (1) Employment as a teacher of a kind not elsewhere specified in this Schedule if–

• (a) the teacher is employed by an education authority otherwise than in a public school;

• (b) the teacher’s employer receives grant either from the Scottish Ministers or a local authority for the purposes of employing him or her and he or she elects by notice in writing to the Scottish Ministers within 3 months of the commencement of employment, with the agreement of his or her employer, that his or her service shall be pensionable employment and the Scottish Ministers agree; or

• (c) the teacher’s employment is approved by the Scottish Ministers for the purposes of this Schedule and he or she elects by notice in writing to the Scottish Ministers within 3 months of the commencement of employment, with the agreement of his or her employer, that his or her service shall be pensionable employment and the Scottish Ministers so agree.

• (2) Any election made under paragraph 4(b) or (c) of Schedule 1 to the 1977[^f00114] Regulations is to be treated as having been made under the corresponding provisions of sub-paragraph (1)(b) or (c) above.

15

Continuation in employment on and after the date on which these Regulations come into force of the employments mentioned in paragraph 5 of Schedule 1 to the 1977 Regulations.

SCHEDULE 3 — MAXIMUM PURCHASE OF ADDED YEARS

1

• (1) Subject to paragraph 2, the maximum length of the period in respect of which an election may be made under regulation C5 or C8 is A–B, where–

• A is the length of time specified in the second column of the Table below against the teacher’s adjusted age; and

• B is the length of any additional period already purchased or in course of being purchased by the teacher.

Adjusted age	Length of time
Under 50	30 years
50 and under 51	23 years
51 and under 52	16 years
52 and under 53	9 years
53 and under 54	2 years
54 and over	Twice the difference in days between the adjusted age and 55 years

• (2) A teacher’s adjusted age–

• (a) if the teacher has continued in pensionable employment since the start of his or her first such employment and has not been credited with reckonable service on the receipt of a transfer value in respect of comparable British service, is the teacher’s age at the start of his or her first pensionable employment; and

• (b) in any other case, is C–D, where–

• C is the teacher’s age at the start of his or her most recent pensionable employment; and

• D is the total of the time the teacher had then spent in pensionable employment and the length of any reckonable service with which he or she has been credited on the acceptance of a transfer value in respect of comparable British service.

2

• (1) This paragraph applies to a teacher who–

• (a) at the start of his or her most recent pensionable employment was entitled in respect of a former employment to material benefits, whether or not they had then become payable; or

• (b) will become entitled to retirement benefits under the Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Regulations 1995[^f00115] or under a scheme approved by virtue of section 591(2)(h) of the Taxes Act[^f00116].

• (2) Material benefits comprise–

• (a) any benefits by way of pension, allowance, lump sum or grant whose actuarial equivalent as an annuity for life from the age of 60 would be more than £260 per year or such higher amount as may be prescribed from time to time by Regulations made under section 21(1) of the 1993 Act[^f00117]; and

• (b) any refund of contributions which, together with any interest payable, exceeded £2,000.

• (3) Where this paragraph applies and the number of years calculated in accordance with sub-paragraph (4) is lower than the number specified against the teacher’s adjusted age in the Table, paragraph 1(1) applies with the substitution of that lower number as “A”.

• (4) The number of years is the highest one that secures that E + F + G + H does not exceed J, where–

• E is the actuarial equivalent as an annuity for life from the age of 60 of any material benefits;

• F is the actuarial value as such an annuity of any expected retirement benefits such as are mentioned in sub paragraph (1)(b);

• G is the actuarial equivalent as such an annuity of the notional retirement lump sum;

• H is the annual amount of the notional pension; and

• J is two thirds of the notional pensionable salary.

• (5) The notional retirement lump sum, pension and pensionable salary–

• (a) where the election is made before the teacher attains the age of 60, are those resulting from the assumptions that he or she continues in pensionable employment until that age and then becomes entitled to retirement benefits and that the salary scale applicable at the date of the election continues to apply; and

• (b) where the election is made after the teacher has attained the age of 60, are those resulting from the assumptions that he or she ceased to be in pensionable employment on his or her 60th birthday and then became entitled to retirement benefits.

3

• (1) This paragraph applies where a teacher–

• (a) has elected to pay additional contributions to purchase past added years under regulation C5; or

• (b) has continued to pay additional contributions to purchase past added years by virtue of regulation C7(1),

and before attaining the age of 60 and before the end of the period during which they were to be paid he or she ceases to be in pensionable employment, otherwise than by reason of his or her death or his or her becoming incapacitated or circumstances rendering him or her entitled to retirement benefits by virtue of regulation E6(1)(d).

• (2) Where this paragraph applies, any right to elect to make a lump sum payment may be exercised only to the extent that it does not result in the addition to the service that the teacher would otherwise have been entitled to count as reckonable service of more than–

$$(A×BC)-D,$ where– A is the longest period in respect of which he or she could have elected to pay the additional contributions; B is the length of his or her reckonable service, excluding any past period reckonable by virtue of additional contributions, when he or she ceased to be in pensionable employment; C is the total of B and the period beginning at the cessation and ending immediately before his or her 60th birthday; and D is the length of the past period or periods reckonable at the time of the cessation by virtue of all additional contributions.$

SCHEDULE 4 — ADDITIONAL CONTRIBUTIONS TO PURCHASE PAST ADDED YEARS

PART I — METHOD A

1

• (1) In this Part (and throughout this Schedule), “the principal election” means the election made under regulation C5, “the past period” means the period specified under regulation C5(9)(a) and the “contribution period” means the period specified under regulation C5(9)(c).

• (2) During any period for which a teacher is paying additional contributions to purchase current added years under regulation C8, for the purposes of this Part–

• (a) he or she is to be treated as being in full-time pensionable employment; and

• (b) his or her contributable salary is the notional salary described in regulation C8(7).

2

• (1) The contribution period must be one of not less than one year, and begins on the first day of the month following the expiry of a period of one month from the date of acceptance of the election by the Scottish Ministers.

• (2) The contribution period and the past period must be such that A + B does not exceed 15 per cent of his or her contributable salary for the time being, where–

• A is the rate at which the additional contributions are payable; and

• B is the rate at which he or she pays other contributions under Part C (except any treated as employer’s contributions) or towards the provision of a pension otherwise than under these Regulations.

3

Subject to paragraphs 4 and 6, the rate at which the additional contributions are payable is the percentage ascertained from Table 1 below of his or her contributable salary for the time being.

Contribution period (in years)	1	2	3	4	5	6	7	8	9	10
Age when notice of election given	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period
20	19.64	9.87	6.61	4.95	3.94	3.27	2.78	2.42	2.14	1.91
21	19.82	9.96	6.61	4.93	3.92	3.24	2.76	2.40	2.12	1.89
22	20.03	9.93	6.56	4.88	3.88	3.21	2.73	2.37	2.09	1.86
23	19.68	9.76	6.45	4.81	3.82	3.16	2.69	2.33	2.06	1.84
24	19.34	9.60	6.36	4.74	3.76	3.11	2.64	2.29	2.02	1.81
25	19.06	9.47	6.27	4.67	3.70	3.06	2.60	2.26	2.00	1.79
26	18.80	9.34	6.18	4.59	3.64	3.01	2.56	2.23	1.98	1.78
27	18.56	9.19	6.08	4.52	3.59	2.97	2.53	2.21	1.96	1.76
28	18.21	9.03	5.97	4.44	3.53	2.93	2.51	2.19	1.95	1.75
29	17.88	8.87	5.87	4.38	3.49	2.90	2.49	2.18	1.94	1.74
30	17.60	8.74	5.79	4.33	3.46	2.89	2.48	2.17	1.93	1.74
31	17.34	8.62	5.74	4.31	3.45	2.88	2.47	2.17	1.93	1.74
32	17.10	8.57	5.72	4.30	3.45	2.88	2.47	2.17	1.94	1.75
33	17.14	8.58	5.73	4.31	3.46	2.89	2.48	2.18	1.95	1.76
34	17.16	8.60	5.75	4.32	3.47	2.90	2.50	2.19	1.96	1.77
35	17.21	8.63	5.76	4.34	3.48	2.91	2.51	2.20	1.97	1.78
36	17.26	8.65	5.79	4.36	3.50	2.93	2.52	2.22	1.98	1.79
37	17.29	8.69	5.82	4.38	3.52	2.95	2.54	2.23	1.99	1.80
38	17.40	8.74	5.85	4.41	3.54	2.97	2.55	2.25	2.01	1.82
39	17.51	8.80	5.89	4.44	3.57	2.99	2.57	2.26	2.02	1.83
40	17.62	8.85	5.92	4.46	3.59	3.01	2.59	2.28	2.04	1.84
41	17.72	8.89	5.95	4.49	3.61	3.03	2.61	2.29	2.05	1.86
42	17.77	8.93	5.99	4.52	3.63	3.04	2.62	2.31	2.07	1.87
43	17.86	8.98	6.02	4.55	3.66	3.06	2.64	2.33	2.08	1.89
44	17.95	9.03	6.06	4.57	3.67	3.08	2.66	2.34	2.10	1.90
45	18.04	9.08	6.08	4.58	3.69	3.09	2.67	2.36	2.11	1.92
46	18.13	9.09	6.09	4.60	3.70	3.11	2.69	2.37	2.13	1.93
47	18.07	9.09	6.10	4.61	3.72	3.12	2.70	2.39	2.14	1.95
48	18.08	9.10	6.12	4.63	3.73	3.14	2.72	2.40	2.16	1.97
49	18.08	9.11	6.13	4.64	3.74	3.15	2.73	2.42	2.18	1.98
50	18.08	9.12	6.13	4.65	3.76	3.17	2.75	2.43	2.19	2.02
51	18.57	9.37	6.30	4.77	3.86	3.25	2.82	2.50	2.25	2.08
52	19.07	9.62	6.47	4.90	3.97	3.34	2.90	2.57	2.31	2.13
53	19.64	9.91	6.67	5.05	4.09	3.44	2.99	2.65	2.38	2.19
54	20.25	10.22	6.88	5.21	4.22	3.55	3.08	2.73	2.45	2.25
55	20.88	10.54	7.10	5.38	4.35	3.67	3.18	2.81	2.53	2.32
56	21.56	10.89	7.33	5.56	4.50	3.79	3.28	2.91	2.61	2.39
57	22.30	11.26	7.59	5.75	4.65	3.92	3.40	3.01	2.70	2.47
58	23.10	11.67	7.86	5.96	4.82	4.06	3.52	3.12	2.80	2.56
59	23.98	12.12	8.17	6.19	5.01	4.22	3.66	3.23	2.91	2.65
60	25.00	12.64	8.52	6.46	5.23	4.40	3.81	3.37	3.03
61	24.56	12.42	8.37	6.35	5.13	4.33	3.75	3.31
62	24.12	12.19	8.22	6.23	5.04	4.25	3.68
63	23.66	11.96	8.06	6.11	4.94	4.17
64	23.19	11.72	7.90	5.99	4.85
65	22.71	11.48	7.74	5.87
66	22.23	11.24	7.58
67	21.73	10.99
68	21.24
Contribution period (in years)	11	12	13	14	15	16	17	18	19	20
---	---	---	---	---	---	---	---	---	---	---
Age when notice of election given	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in
20	1.72	1.57	1.44	1.33	1.23	1.15	1.08	1.02	0.96	0.91
21	1.70	1.55	1.42	1.31	1.22	1.14	1.07	1.01	0.96	0.91
22	1.68	1.53	1.41	1.30	1.21	1.13	1.07	1.01	0.95	0.91
23	1.66	1.51	1.39	1.29	1.20	1.13	1.06	1.00	0.95	0.90
24	1.64	1.50	1.38	1.28	1.19	1.12	1.05	1.00	0.94	0.90
25	1.62	1.49	1.37	1.27	1.19	1.11	1.05	0.99	0.94	0.90
26	1.61	1.48	1.36	1.27	1.18	1.11	1.05	0.99	0.94	0.90
27	1.60	1.47	1.36	1.26	1.18	1.11	1.05	0.99	0.94	0.90
28	1.59	1.46	1.35	1.26	1.18	1.11	1.05	0.99	0.94	0.90
29	1.59	1.46	1.35	1.26	1.18	1.11	1.05	0.99	0.94	0.90
30	1.59	1.46	1.35	1.26	1.18	1.11	1.05	1.00	0.95	0.90
31	1.59	1.46	1.36	1.26	1.18	1.12	1.05	1.00	0.95	0.91
32	1.60	1.47	1.36	1.27	1.19	1.12	1.06	1.01	0.96	0.92
33	1.61	1.48	1.37	1.28	1.20	1.13	1.07	1.01	0.97	0.92
34	1.61	1.49	1.38	1.29	1.21	1.14	1.08	1.02	0.97	0.93
35	1.62	1.50	1.39	1.30	1.22	1.15	1.08	1.03	0.98	0.94
36	1.64	1.51	1.40	1.31	1.23	1.16	1.09	1.04	0.99	0.95
37	1.65	1.52	1.41	1.32	1.24	1.17	1.10	1.05	1.00	0.96
38	1.66	1.53	1.42	1.33	1.25	1.18	1.12	1.06	1.02	0.97
39	1.67	1.54	1.43	1.34	1.26	1.19	1.13	1.07	1.03	0.99
40	1.69	1.56	1.45	1.35	1.27	1.20	1.14	1.09	1.04	1.00
41	1.70	1.57	1.46	1.37	1.29	1.22	1.16	1.10	1.06	1.03
42	1.71	1.58	1.47	1.38	1.30	1.23	1.17	1.12	1.09	1.06
43	1.73	1.60	1.49	1.40	1.32	1.25	1.19	1.15	1.12	1.08
44	1.74	1.61	1.50	1.41	1.33	1.27	1.23	1.18	1.14	1.11
45	1.76	1.63	1.52	1.43	1.36	1.31	1.26	1.21	1.17	1.14
46	1.78	1.65	1.54	1.46	1.40	1.34	1.29	1.24	1.20	1.17
47	1.79	1.66	1.57	1.50	1.43	1.38	1.32	1.28	1.23	1.19
48	1.81	1.70	1.61	1.54	1.47	1.41	1.36	1.31	1.26	1.22
49	1.85	1.75	1.66	1.58	1.51	1.45	1.39	1.34	1.29	1.25
50	1.90	1.80	1.70	1.62	1.55	1.48	1.42	1.37	1.32
51	1.95	1.84	1.74	1.65	1.58	1.51	1.45	1.39
52	1.99	1.87	1.77	1.68	1.60	1.53	1.47
53	2.04	1.92	1.81	1.72	1.63	1.56
54	2.10	1.97	1.86	1.76	1.67
55	2.16	2.02	1.90	1.80
56	2.22	2.07	1.95
57	2.29	2.13
58	2.36
Contribution period (in years)	21	22	23	24	25	26	27	28	29	30
---	---	---	---	---	---	---	---	---	---	---
Age when notice of election given	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in
20	0.87	0.83	0.79	0.76	0.73	0.70	0.68	0.66	0.64	0.62
21	0.87	0.83	0.79	0.76	0.73	0.70	0.68	0.66	0.64	0.62
22	0.86	0.82	0.79	0.76	0.73	0.70	0.68	0.66	0.64	0.62
23	0.86	0.82	0.79	0.76	0.73	0.70	0.68	0.66	0.64	0.62
24	0.86	0.82	0.79	0.76	0.73	0.70	0.68	0.66	0.64	0.62
25	0.86	0.82	0.79	0.76	0.73	0.70	0.68	0.66	0.64	0.62
26	0.86	0.82	0.79	0.76	0.73	0.70	0.68	0.66	0.64	0.62
27	0.86	0.82	0.79	0.76	0.73	0.71	0.68	0.66	0.64	0.63
28	0.86	0.82	0.79	0.76	0.73	0.71	0.69	0.67	0.65	0.63
29	0.86	0.83	0.79	0.77	0.74	0.71	0.69	0.67	0.65	0.64
30	0.87	0.83	0.80	0.77	0.74	0.72	0.70	0.68	0.66	0.65
31	0.87	0.84	0.80	0.78	0.75	0.73	0.70	0.68	0.67	0.66
32	0.88	0.84	0.81	0.78	0.76	0.73	0.71	0.70	0.68	0.67
33	0.88	0.85	0.82	0.79	0.77	0.74	0.72	0.71	0.70	0.68
34	0.89	0.86	0.83	0.80	0.77	0.75	0.74	0.72	0.71	0.70
35	0.90	0.87	0.84	0.81	0.79	0.77	0.75	0.74	0.72	0.71
36	0.91	0.88	0.85	0.82	0.80	0.79	0.77	0.75	0.74	0.73
37	0.92	0.89	0.86	0.84	0.82	0.80	0.79	0.77	0.76	0.74
38	0.94	0.91	0.88	0.86	0.84	0.82	0.81	0.79	0.77	0.76
39	0.95	0.93	0.90	0.88	0.86	0.84	0.82	0.81	0.79	0.78
40	0.98	0.95	0.93	0.90	0.88	0.86	0.84	0.83	0.81
41	1.00	0.97	0.95	0.92	0.90	0.88	0.86	0.85
42	1.03	1.00	0.97	0.95	0.92	0.90	0.88
43	1.05	1.02	1.00	0.97	0.95	0.93
44	1.08	1.05	1.02	0.99	0.97
45	1.10	1.07	1.04	1.02
46	1.13	1.10	1.07
47	1.16	1.13
48	1.19
Contribution period in years	31	32	33	34	35	36	37	38	39	40
---	---	---	---	---	---	---	---	---	---	---
Age when notice of election given	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in
20	0.60	0.58	0.56	0.55	0.54	0.52	0.51	0.50	0.49	0.48
21	0.60	0.58	0.57	0.55	0.54	0.53	0.51	0.50	0.50	0.49
22	0.60	0.58	0.57	0.55	0.54	0.53	0.52	0.51	0.50	0.49
23	0.60	0.58	0.57	0.56	0.54	0.53	0.52	0.51	0.51	0.50
24	0.60	0.59	0.57	0.56	0.55	0.54	0.53	0.52	0.51	0.51
25	0.60	0.59	0.57	0.56	0.55	0.54	0.53	0.53	0.52	0.51
26	0.61	0.59	0.58	0.57	0.56	0.55	0.54	0.53	0.53	0.52
27	0.61	0.60	0.58	0.57	0.57	0.56	0.55	0.54	0.53	0.53
28	0.62	0.60	0.59	0.58	0.57	0.57	0.56	0.55	0.54	0.53
29	0.62	0.61	0.60	0.59	0.58	0.57	0.57	0.56	0.55	0.54
30	0.63	0.62	0.61	0.60	0.59	0.58	0.58	0.57	0.56
31	0.64	0.63	0.62	0.61	0.60	0.59	0.59	0.58
32	0.66	0.65	0.63	0.62	0.61	0.61	0.60
33	0.67	0.66	0.65	0.64	0.63	0.62
34	0.68	0.67	0.66	0.65	0.64
35	0.70	0.69	0.67	0.66
36	0.71	0.70	0.69
37	0.73	0.72
38	0.74
Contribution period in year	41	42	43	44	45	46	47	48	49	50
---	---	---	---	---	---	---	---	---	---	---
Age when notice of election given	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in	Payment percentage for each extra year bought in
20	0.48	0.47	0.46	0.46	0.45	0.45	0.44	0.44	0.43
21	0.48	0.48	0.47	0.46	0.46	0.45	0.45	0.44
22	0.49	0.48	0.48	0.47	0.46	0.46	0.45
23	0.49	0.49	0.48	0.48	0.47	0.46
24	0.50	0.49	0.49	0.48	0.48
25	0.51	0.50	0.49	0.49
26	0.51	0.51	0.50
27	0.52	0.51
28	0.53

4

• (1) At any time during the contribution period the teacher may, subject to paragraph 2, by giving written notice to the Scottish Ministers elect to shorten it or, if he or she has already made one or more such elections, to shorten it further.

• (2) An election under this paragraph–

• (a) has effect only if the Scottish Ministers notifies the teacher in writing that it has been accepted; and

• (b) on acceptance, has effect as from the first day of the month following the date of its acceptance by the Scottish Ministers (“the effective date”).

• (3) Subject to sub paragraph (4), from the effective date Table 1 in paragraph 3 applies with the substitution–

• (a) for the teacher’s age at the date of the principal election, of his or her age at the date when the notice of the election under this paragraph was given;

• (b) for the number of years in the contribution period, of the number of years after the effective date in the shortened period; and

• (c) for the number of years in the past period, of–

$$C-(C×DE)$ where– C is the number of years in the past period; D is the number of years in the contribution period up to the effective date; and E is the number of years in the contribution period.$

• (4) Where the teacher has already made one or more elections under this paragraph, calculations relating to the change in the rate at which additional contributions are payable shall be made on an actuarial basis.

5

• (1) At any time during the contribution period the teacher may by giving written notice to the Scottish Ministers elect to reduce the rate at which the additional contributions are payable.

• (2) An election under this paragraph shall specify whether the reduced rate is to be paid–

• (a) in respect of the balance of the contribution period, specified in the principal election, after the election under this paragraph has effect in accordance with sub-paragraph (3); or

• (b) for a particular period, specified in the election, extending beyond the contribution period during which additional contributions were to be paid in respect of the past period specified in the principal election.

• (3) An election under this paragraph–

• (a) has effect only if the Scottish Ministers notify the teacher in writing that it has been accepted; and

• (b) on acceptance, has effect as from the first day of the month following the date of its acceptance by the Scottish Ministers.

• (4) Calculations relating to any change in the amount of reckonable service to which the teacher will become entitled, or to any change in the contribution period, resulting from an election under this paragraph shall be made on an actuarial basis.

6

• (1) Subject to sub paragraphs (2) to (7), if the teacher–

• (a) before the end of the contribution period ceases to be in pensionable employment; and

• (b) does not again enter such employment within one month and before becoming entitled to retirement benefits,

the principal election ceases to have effect.

• (2) Unless the teacher receives a return of contributions under regulation C11, that teacher may–

• (a) if he or she became entitled to payment of retirement benefits on ceasing to hold his or her employment, before receiving a retirement lump sum; or

• (b) in any other case, within 3 months after the end of his or her employment,

by giving written notice to the Scottish Ministers make an election in accordance with sub paragraph (3) or, as the case may be, (8).

• (3) An election under this sub paragraph may be made where the teacher has been in full-time pensionable employment throughout the contribution period.

• (4) An election under sub paragraph (3) is an election to complete the payment of additional contributions (so that regulation D3(1)(b) will apply instead of regulation D3(2)) by making a lump sum payment the amount of which shall be determined in accordance with sub-paragraph (5), (6) or (7) as the case may be.

• (5) Where the teacher had not attained the age of 60 when he or she ceased to hold his or her employment, the amount of the payment is, subject to sub paragraph (6) and to paragraph 3 of Schedule 3, the actuarial equivalent, when the employment ended, of the additional contributions that would have been payable for the remainder of the contribution period.

• (6) Where–

• (a) when the teacher ceased to hold his or her employment he or she had become incapacitated and had not attained the age of 60; and

• (b) he or she would have attained that age before the end of the contribution period,

the amount of the payment is, subject to paragraph 3 of Schedule 3, the actuarial equivalent, when the employment ended, of the additional contributions that would have been payable after he or she attained that age.

• (7) Where the teacher had attained the age of 60 when he or she ceased to hold his or her employment, the amount of the payment is, subject to paragraph 3 of Schedule 3, E × F, where–

• E is the amount of the additional contributions for one year at the rate at which they were last payable; and

• F is the multiplier ascertained from, or where the remainder of the contribution period is not an exact number of years by extrapolation from, Table 2 below.

Years remaining in contribution period	Multiplier
1	0.989
2	1.956
3	2.902
4	3.827
5	4.732
6	5.617
7	6.482
8	7.328
9	8.156
10	8.965

• (8) An election under this sub-paragraph may be made where the teacher has been in part-time pensionable employment at any time during the contribution period

• (9) An election under sub paragraph (8) may be either–

• (a) an election to make a lump sum payment such that the teacher will be entitled to count as reckonable service the number of years which he or she would have been entitled to count if he or she had been in full-time pensionable employment throughout such of the contribution period as had elapsed before he or she ceased to be in pensionable employment (so that regulation D3(2) and paragraph 1 of Schedule 7 will apply accordingly); or

• (b) an election to make a lump sum payment to complete payment of additional contributions as if he or she had been in full-time pensionable employment from the date on which he or she ceased to be in pensionable employment to the end of the contribution period (so that regulation D3(2) and paragraph 1 of Schedule 7 will apply accordingly); or

• (c) an election to make a lump sum payment to complete payment of additional contributions as if he or she had been in full-time pensionable employment throughout the contribution period (so that regulation D3(1)(b) will apply instead of regulation D3(2)).

• (10) Where the election is made for the purpose of head (a) of sub-paragraph (9) the amount of the lump sum payment shall be such amount as would be payable under Part II of this Schedule in order to count as reckonable service the difference between the length of reckonable service arising from such of the contribution periods as had elapsed before the teacher ceased to be in pensionable employment and the length of such service if the teacher had been in full-time pensionable employment throughout that period.

• (11) Where an election is made for the purpose of head (b) of sub paragraph (9) the amount of the lump sum payment is one of the following amounts as appropriate–

• (a) the amount referred to in sub-paragraph (5) on the assumption that the teacher would have been in full time pensionable employment for the remainder of the contribution period;

• (b) the amount referred to in sub paragraph (6) on the assumption that the teacher would have been in full-time employment during such part of the contribution period as would have fallen after he or she attained the age of 60;

• (c) the amount referred to in sub paragraph (7) modified (in a case where the teacher was employed part-time immediately before he or she ceased to be in pensionable employment) such that in place of the definition of E there is substituted the following definition–

E	is the amount of the additional contributions for one year at the rate at which they would have been last payable on the assumption that the teacher would have been in full-time pensionable employment.

• (12) Where an election is made for the purpose of head (c) of sub-paragraph (9) the amount of the lump sum payment is the aggregate of the amounts referred to in sub-paragraphs (10) and (11).

• (13) An election under sub paragraph (8) shall state whether it is an election for the purpose of head (a), (b) or (c) of sub-paragraph (9).

• (14) If the payment is not made within the period allowed by sub paragraph (2) for making the election, the election ceases to have effect.

7

Where paragraph 6 has become applicable and the teacher is entitled to a retirement lump sum which is smaller than the payment he or she could elect to make under that paragraph, he or she may instead elect, in the same way and during the same period, to make a payment under this paragraph of a lump sum equal to the retirement lump sum.

8

Any retirement lump sum to which the teacher is entitled may, subject to paragraph 9(2)(d), be set off in whole or part against any payment to be made under paragraph 6 or 7.

9

• (1) This paragraph applies–

• (a) where paragraph 6 has become applicable because the teacher died while in pensionable employment; or

• (b) where the teacher dies within 3 months after ceasing to be in such employment without having made an election under paragraph 6 or 7,

and another person is entitled under regulation E30 to a long-term pension in respect of him or her.

• (2) Where this paragraph applies–

• (a) the teacher is to be treated as having ceased to hold the employment when incapacitated;

• (b) any election that could have been made under paragraph 6 or 7 may, within 3 months after the death, be made by the pensioner, or in the case of a child by a person acting on his or her behalf;

• (c) if any payment due by virtue of such an election is not made within 3 months after the death the election ceases to have effect; and

• (d) a terminal sum may be set off against such a payment only to the extent that the person entitled to it consents.

PART II — METHOD B

10

• (1) Subject to paragraphs 11 to 13, the additional contributions consist of a lump sum of A × B × C where–

• A is the length of the past period, expressed in years and any fraction of a year;

• B is the annual rate of the teacher’s contributable salary at the date on which notice of the election was given; and

• C is the percentage ascertained from Table 3 below.

Age on date of election	Percentage
Under 23	21.08
23	20.71
24	20.38
25	20.08
26	19.71
27	19.38
28	18.93
29	18.52
30	18.14
31	17.79
32	17.47
33	17.44
34	17.41
35	17.38
36	17.45
37	17.52
38	17.66
39	17.81
40	17.96
41	18.11
42	18.27
43	18.48
44	18.69
45	18.91
46	19.12
47	19.34
48	19.64
49	19.94
50	20.24
51	20.54
52	20.85
53	21.22
54	21.61
55	22.01
56	22.45
57	22.92
58	23.45
59	24.03
60	24.73
61	24.29
62	23.85
63	23.39
64	22.93
65	22.46
66	21.99
67	21.49
68	21.00
69	20.51

• (2) If the lump sum is not paid within one month after the date on which the election was accepted, the election ceases to have effect.

11

• (1) Subject to paragraphs 12 and 13, and to paragraph 15(3) of Schedule 9, this paragraph applies where the teacher’s contributable salary was reduced (whether in consequence of a change of post or otherwise) within–

• (a) the year; or

• (b) if when notice of the election was given he or she had attained the age of 57, the period of 3 years,

ending immediately before the date on which notice of the election was given.

• (2) Where this paragraph applies, paragraph 10 has effect with the substitution as “B” of the annual rate of the contributable salary that would have been payable at that date if he or she had continued to be employed in the same post and on the same terms.

12

Where notice of the election was given on or after applying for payment of retirement benefits, paragraph 10 has effect with the substitution as “B” of the teacher’s pensionable salary.

13

Where notice of the election was given when the teacher was in part-time pensionable employment, the reference in paragraphs 10 and 11 to contributable salary are to be construed as references to that which would have been payable if the teacher had at all material times been in comparable full-time employment.

SCHEDULE 5 — ADDITIONAL CONTRIBUTIONS TO PURCHASE ADDED YEARS UNDER EARLIER PROVISIONS

1

• (1) Subject to sub-paragraphs (2) to (6) and paragraphs 2 and 3, where immediately before these Regulations come into force contributions remained to be paid under regulation 23 of the 1977 Regulations[^f00118], they are to continue to be paid at the rate at which, and until the end of the period during which, they were then payable; and during any period for which additional contributions to purchase current added years are being paid under regulation C8 or C9 they are to be paid direct to the Scottish Ministers.