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The Teachers' Superannuation (Scotland) Regulations 2005

Type Scottish-Statutory-Instrument

Publication 2005-07-21

State In force

Jurisdiction Scotland

Department Queen's Printer for Scotland

Source legislation.gov.uk

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(2) An election in respect of which contributions remained to be paid under regulation 23 of the 1977 Regulations shall be revoked where a written request seeking revocation has been accepted in writing by the Scottish Ministers but any additional contributions paid to the date of such acceptance shall not be refunded.

(3) Subject to sub-paragraphs (4) to (6), the teacher paying the contributions may at any time elect to pay them at a higher rate.

(4) The higher rate must be an integral percentage, not in any case exceeding 9, of the teacher’s contributable salary.

(5) If the teacher is paying other additional contributions under Part C, sub paragraph (4) has effect with the substitution for “9” of the number obtained by deducting from 9 the percentage rate of those other contributions.

(6) An election under this paragraph–

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

(b) has effect from the beginning of the month following the month in which the Scottish Ministers give written notice of their acceptance of the election.

2

Where an election has been made under paragraph 1, the period during which the contributions are to be paid is shortened to the same extent as it would have been if they had continued to be payable under regulation 23 of the 1977 Regulations.

3

If before all the contributions payable under paragraph 1 or 2 have been paid the teacher ceases to be in full-time pensionable employment or dies in such employment, paragraphs 6 to 9 of Schedule 4 and paragraphs 1 to 6 of Schedule 7 apply as if the contributions had been payable under regulation C5, but with the substitution for Table 2 in type=start slip=2006-05-01 time=1185436592517paragraph 6(7) of Schedule 4type=end slip=2006-05-01 time=1185436592517 of the Table below.

Years remaining in contribution period	Multiplier
1	0.990
2	1.961
3	2.913
4	3.846
5	4.760
6	5.657
7	6.536
8	7.398
9	8.244
10	9.072
11	9.884
12	10.681
13	11.461
14	12.227
15	12.977
16	13.713
17	14.434
18	15.141
19	15.835
20	16.514

4

(1) Subject to sub paragraph (2) and paragraph 5, where immediately before these Regulations come into force contributions remained to be paid under regulation 25 of the 1977 Regulations[^f00119], they are to continue to be paid until the end of the period for which they were then payable (“the contribution period”).

(2) The contributions are to be paid only while the teacher–

(a) is in full-time pensionable employment; or

(b) is paying additional contributions to purchase current added years under regulation C8.

5

(1) If before the end of the contribution period the contributions payable under paragraph 4 cease to be payable otherwise than by reason of the teacher's–

(a) dying; or

(b) becoming incapacitated before attaining the age of 60,

he or she may by giving written notice to the Scottish Ministers within 3 months after the cessation elect to complete payment of the additional contributions by making a lump sum payment under this paragraph.

(2) Subject to paragraph 3 of Schedule 3, the amount of the payment is the total of the contributions that would have been payable for the remainder of the contribution period.

(3) A lump sum payable under this paragraph may, if he or she agrees, be set off against any retirement lump sum to which the teacher is entitled.

PART II

6

Where immediately before the date on which these Regulations come into force contributions remained to be paid by virtue of regulation 26 of the 1977 Regulations, (certain contributions first paid before 1973), they are to continue to be paid as if the 1977 Regulations had not been revoked.

SCHEDULE 6 — FAMILY BENEFITS

PART I — CONTRIBUTIONS: MEN AND UNMARRIED WOMEN

1

(1) In this Part–

“the Fund” means the Teachers' Family Benefits Fund established by regulation 37 of the 1965 Family Benefit Regulations[^f00120] and continued by regulation 13 of the 1971 Family Benefit Regulations[^f00121];

“member” means a man who– has been employed in pensionable employment at any time after 31st March 1972; immediately before 1st April 1972 had service counting for benefit within the meaning of regulation 37 of the 1971 Family Benefit Regulations; and has not received a repayment of contributions paid by him under the 1965 Family Benefit Regulations or the 1971 Family Benefit Regulations; and

“non member” means a man other than a member, who– has been employed in pensionable employment at any time after 31st March 1972; and is entitled to count a period that ended before 1st April 1972 as reckonable service.

(2) A member’s normal contributions are the contributions paid by him under regulation 6 of the 1965 Family Benefit Regulations or regulation 25 of the 1971 Family Benefit Regulations, and his normal service is the period in respect of which he paid them.

(3) A member’s additional contributions are any contributions paid by him under regulation 9 of the 1965 Family Benefit Regulations or under regulation 26 or 27 of the 1971 Family Benefit Regulations, and the additional period is the period in respect of which he elected to pay them.

(4) A member’s deemed normal service is two-thirds of any service before 1st April 1972 in respect of which the full amount of normal contributions was held in the Fund immediately before that date.

(5) A member’s deemed additional service is

$$A×BC$ where– A is the factor ascertained from Table 1 below; B is the amount of the additional contributions held in the Fund immediately before 1st April 1972; and C is the annual rate of his salary at that time.$

Age at last birthday before 1st April 1972	Factor	Age at last birthday before 1st April 1972	Factor
18	21.4	40	50.3
19	23.9	41	50.2
20	26.2	42	50.0
21	28.4	43	49.8
22	30.6	44	49.6
23	32.6
24	34.5	45	49.4
		46	49.3
25	36.3	47	49.2
26	38.0	48	49.1
27	39.6	49	49.0
28	41.1
29	42.6	50	49.0
		51	49.0
30	43.9	52	49.0
31	45.2	53	48.9
32	46.4	54	48.9
33	47.4
34	48.4	55	48.8
		56	48.8
35	49.2	57	48.7
36	49.8	58	48.7
37	50.0	59	48.6
38	50.2
39	50.3	60 and over	48.6

(6) A member’s credited service is 165.6 per cent of the total of his deemed normal service and any deemed additional service.

(7) References in this Part to “Method I”, “Method II” and “Method III” are references to the Methods so designated in the 1965 Family Benefit Regulations.

2

(1) Subject to sub-paragraph (3) and paragraph 4, a member who elected to pay additional contributions by Method I or Method II may elect to pay family benefit contributions in respect of all or part of a period not exceeding in length the difference between his credited service and the total of the additional period and his normal service.

(2) Subject to sub-paragraph (3) and paragraph 4, a member who elected to pay additional contributions by Method III may by an election under this paragraph–

(a) revoke the earlier election; or

(b) revoke the earlier election and elect to pay family benefit contributions in respect of the additional period or part of it; or

(c) vary the earlier election so as to relate to part only of the additional period and elect to pay family benefit contributions in respect of the remaining part.

(3) The period in respect of which a member elects to pay family benefit contributions as mentioned in sub paragraph (1) or (2) is not to exceed–

$$A-(B+5×(C-B)6),$ where– A is the length of reckonable service attributable to any period that ended before 1st April 1972; B is the total length of his normal service and the additional period; and C is the length of his credited service.$

(4) A member may elect to pay family benefit contributions in respect of all or part of any period in respect of which he could have elected, but did not elect, to pay additional contributions.

3

Subject to paragraph 4, a non member or an unmarried woman may elect to pay family benefit contributions in respect of the whole or a part of any reckonable service attributable to a period that ended before 1st April 1972.

4

(1) A man who has become entitled to payment of retirement benefits may not make an election under paragraph 2 or 3.

(2) An election under paragraph 2 or 3 must–

(a) be made by giving written notice to the Scottish Ministers within the period specified in sub paragraphs (3) to (5);

(b) specify the period in respect of which it is made; and

(c) specify the rate at which family benefit contributions are to be paid, which must comply with paragraph 13(2) and (3),

and has effect from the date on which the notice is received by the Scottish Ministers, and, except as provided in paragraph 13(4), is irrevocable.

(3) Subject to sub-paragraph (4), a man may only make an election under paragraph 2 or 3 within 6 months after–

(a) his marriage while in pensionable employment; or

(b) his returning to pensionable employment after becoming married while not in such employment; or

(c) where he is a person who was not continuously employed in pensionable employment for a period of 6 months during either of the periods mentioned in sub paragraph (4)(a) or (b) and ceases to be employed within 6 months of his returning to such employment, his returning again to such employment; or

(d) his nomination of a beneficiary under regulation E27,

whichever occurs first.

(4) An election under paragraph 2 or 3 may be made by–

(a) a member who was not continuously employed in pensionable employment for 6 months or more after 31st October 1974 and before 31st July 1977; or

(b) a non member who was not continuously in such employment for 6 months or more after 8th January 1974 and before 1st August 1977,

only within 6 months after returning to pensionable employment.

(5) A woman may only make an election under paragraph 3 within 6 months after nominating a beneficiary.

5

(1) Where a person has made an election under paragraph 2(2) or (4) or paragraph 3, the period during which, subject to paragraph 13(7) to (10), the family benefit contributions are to be paid (“the payment period”) is to be ascertained from, or where the period in respect of which the election was made is not an exact number of years by extrapolation from, Table 2 below.

Age on date from which contributions are payable	Period in years for which contributions are to be paid in respect of each year of election period	Period in years for which contributions are to be paid in respect of each year of election period	Period in years for which contributions are to be paid in respect of each year of election period	Period in years for which contributions are to be paid in respect of each year of election period	Period in years for which contributions are to be paid in respect of each year of election period	Period in years for which contributions are to be paid in respect of each year of election period	Period in years for which contributions are to be paid in respect of each year of election period	Period in years for which contributions are to be paid in respect of each year of election period	Period in years for which contributions are to be paid in respect of each year of election period
	Rate of contributions	Rate of contributions	Rate of contributions	Rate of contributions	Rate of contributions	Rate of contributions	Rate of contributions	Rate of contributions	Rate of contributions
	1%	2%	3%	4%	4%	6%	7%	8%	9%
32 or under	3.15	1.58	1.05	.79	.63	.525	.45	.395	.35
33–37	3.20	1.60	1.07	.80	.64	.535	.46	.40	.355
38–42	3.30	1.65	1.10	.82	.66	.55	.47	.41	.365
43–47	3.35	1.68	1.12	.84	.67	.56	.48	.42	.37
48 and over	3.40	1.70	1.13	.85	.68	.565	.485	.425	.375

(2) Where a man has made an election under paragraph 2(1), the payment period is, subject to paragraph 13(7) to (10), 5/6ths of the period ascertained in accordance with sub-paragraph (1).

6

(1) This paragraph applies where a member who elected to pay additional contributions by Method III has not revoked that election, and he–

(a) dies in pensionable employment leaving a widow or having nominated a beneficiary under regulation E27; or

(b) becomes qualified for retirement benefits while married or after nominating a beneficiary.

(2) Where this paragraph applies, there is to be deducted from the appropriate terminal sum an amount of–

$$A×B100×5×C6$ where– A is the member’s pensionable salary; B is the factor ascertained from Table 3 below; and C is the period calculated in accordance with sub paragraph (3).$

Age	Factor
39 or over	3.8
40 to 49	3.7
50	3.6
51	3.6
52	3.6
53	3.6
54	3.5
55	3.5
56	3.5
57	3.4
58	3.4
59	3.3
60	3.3
61	3.2
62	3.1
63	3.1
64 and over	3.0

(3) The period is

$$(D+E)-(F+G+H),$ where D is the additional period in respect of which he elected to pay contributions by Method III, together with any additional period for which he elected to pay contributions by Method I or II; E is his normal service; F is his credited service; G is any period or periods for which he has elected to pay family benefit contributions under paragraph 2; and H is any additional period in respect of which he elected to pay contributions by Method I or II, less his credited service in respect of deemed additional service attributable to contributions so paid, and less any period for which he has elected under paragraph 2(1) to pay family benefit contributions.$

7

(1) Subject to sub-paragraphs (2) and (3), a member or non-member who–

(a) is not in pensionable employment and has become entitled to payment of retirement benefits; and

(b) would otherwise have been able to make an election under paragraph 2 or 3,

may make a corresponding election under this paragraph.

(2) An election under this paragraph–

(a) must be made by giving written notice to the Scottish Ministers within 6 months after the date on which the man became entitled to payment of retirement benefits;

(b) must specify the period in respect of which it is made; and

(3) The family benefit contributions payable as a result of an election under this paragraph consist of a lump sum of–

$$A100×(B×C),$ where– A is the annual rate at which his salary was last payable; B is the length, expressed in years and any fraction of a year, of the period in respect of which the election was made; and C is the factor ascertained from Table 4 below, but where the election made corresponds to one that could have been made under paragraph 2(1), B is reduced by 1/16th.$

Age on date of election	Factor
32 or under	3.15
33–37	3.20
38–42	3.30
43–47	3.35
48 and over	3.40

8

(1) This paragraph applies where–

(a) a member or non-member dies before becoming entitled to payment of retirement benefits; and

(b) he has not made an election under paragraph 2 or 3, but could still have done so if he had not died; and

(2) Where this paragraph applies the widow may, subject to sub paragraph (3), elect to pay family benefit contributions in respect of a period comprising all or part of so much of the deceased’s reckonable service as would otherwise not count in the calculation of family benefits.

(3) An election under this paragraph–

(a) must be made by giving written notice to the Scottish Ministers within 3 months after the death;

(b) must specify the period in respect of which it is made;

(c) must result in a total of not less than 2 years' reckonable service counting in the calculation of family benefits; and

(d) ceases to have effect if the family benefit contributions are not paid within 3 months after its date.

(4) The family benefit contributions payable as a result of an election under this paragraph consist of a lump sum which is the actuarial equivalent of the contributions that would have been payable by the deceased if–

(a) he had made an election under paragraph 2, or as the case may be paragraph 3, in respect of the same period; and

(b) notice of that election had been given on the day before his death and had specified as the rate at which family benefit contributions were to be paid the maximum allowed by paragraph 13(2) and (3).

PART II — CONTRIBUTIONS: MARRIED WOMEN

9

(1) Subject to sub paragraph (3) and paragraph 10, a woman in relation to whom the election conditions are satisfied may elect to pay family benefit contributions in respect of the whole or a part of any reckonable service attributable to a period–

(a) that ended before 1st April 1972; or

(b) for which contributions have been paid under regulation C5 or C7,

or attributable to the receipt, before 6th April 1988, of a transfer value.

(2) Subject to sub-paragraph (3) and paragraph 10, a woman in relation to whom the election conditions are satisfied may elect to pay family benefit contributions in respect of the whole or a part of any reckonable service attributable to a period that–

(a) began after 31st March 1972 and ended before 6th April 1988; and

(b) would otherwise not count in calculating any pension becoming payable to her widower.

(3) Where an election is made in respect of a part only of any service, the part must consist of one or more whole years.

(4) The election conditions are that she is married, and either–

(a) is in pensionable employment; or

(b) ceased after 5th April 1988 and before 1st January 1990 to be so employed and immediately became entitled to payment of retirement benefits.

10

(1) An election under paragraph 9(1) or (2)–

(a) must be made by giving written notice to the Scottish Ministers within the period specified in sub-paragraphs (3) to (5);

(b) must specify the period in respect of which it is made;

(d) if the contributions are to be paid by Method A, must specify the rate at which they are to be paid, which must comply with paragraph 13(2) and (3);

(e) has effect from the date on which the notice is received by the Scottish Ministers; and

(f) except as provided in paragraph 13(4), is irrevocable.

(2) Where a woman’s pensionable employment is part-time the reference in sub-paragraph (1)(d) to the rate at which contributions are to be paid is a reference to the rate as a percentage of the woman’s full-time equivalent salary.

(3) The period within which an election may be made is one of 6 months beginning on the relevant date.

(4) Where paragraph 9(4)(b) applies, the relevant date is 1st July 1989; in any other case, subject to sub paragraph (5), the relevant date is the first date after 30th June 1989 on which the election conditions are satisfied.

(5) If, during the period of 6 months beginning on that first date, the election conditions cease to be satisfied, the relevant date becomes the first date on which they are again satisfied.

(6) A woman who could make an election under paragraph 9(2) may only make one under paragraph 9(1) if, and at the same time as, she elects under paragraph 9(2) to pay family benefit contributions in respect of the whole of the reckonable service there mentioned.

(7) Where elections are made both under paragraph 9(1) and under paragraph 9(2), they must specify the same method of payment.

(8) Payment may not in any case be made by Method A if–

(a) the payment period would be less than one year; or

(b) she is not in pensionable employment.

11

(1) Subject to sub-paragraph (2), where payment is to be made by Method A the payment period is to be ascertained from, or where the period in respect of which the election was made is not an exact number of years by extrapolation from, Table 5 below.

	Period in years for which contributions are to be paid in respect of each year of period specified in election	Period in years for which contributions are to be paid in respect of each year of period specified in election
Rate of Contributions	Election under paragraph 9(1)	Election under paragraph 9(2)
1 per cent	1.45	0.42
2 per cent	0.69	0.20
3 per cent	0.46	0.14
4 per cent	0.33	0.10
5 per cent	0.27	0.08
6 per cent	0.22	0.07
7 per cent	0.18	0.06
8 per cent	0.16	0.05
9 per cent	0.14	0.04

(2) If the period ascertained in accordance with sub paragraph (1) (“the Table period”) does not end with the last day of a month, the payment period ends with the last day of the month in which the Table period ends.

(3) Where payment is to be made by Method B the lump sum payable, which must be payable within 3 months after its amount is notified by the Scottish Ministers, is–

(a) for each year of service in respect of which an election was made under paragraph 9(1), 1.25 per cent, and

(b) for each year of service in respect of which an election was made under paragraph 9(2), 0.4 per cent,

of the appropriate amount, and pro rata for any period of less than a year.

(4) The appropriate amount is–

(a) where the woman was in pensionable employment when the election took effect, the annual rate of her salary at that time; and

(b) in any other case, her pensionable salary.

12

(1) The widower of a woman who–

(a) died during the period beginning on 6th April 1988 and ending with 31st December 1989 without having made an election under paragraph 9; and

(b) either was in pensionable employment when she died or had ceased during that period to be so employed,

may make a corresponding election under this paragraph.

(2) A married woman who–

(a) ceased to be in pensionable employment during the period mentioned in sub-paragraph (1); and

(b) on ceasing to be so employed did not immediately become entitled to payment of retirement benefits,

may make a corresponding election under this paragraph if the conditions in sub paragraph (3) are satisfied.

(3) The conditions are that–

(a) she did not again enter pensionable employment; and

(b) she has become entitled to payment of retirement benefits.

(4) Where a woman to whom sub paragraphs (2) and (3) would otherwise have applied dies before becoming entitled to payment of retirement benefits, her widower may make a corresponding election under this paragraph.

(5) An election under this paragraph–

(a) must be made by giving written notice to the Scottish Ministers within the appropriate period;

(b) must specify the period in respect of which it is made; and

(6) The appropriate period is–

(a) where sub paragraph (1) applies, the period beginning on 1st July 1989 and ending with 31st December 1989;

(b) where sub paragraphs (2) and (3) apply, 6 months from the date on which she became entitled to payment of retirement benefits; and

PART III — COMMON PROVISIONS

13

(1) This paragraph applies where–

(a) an election is made under paragraph 2 or 3; or

(b) an election is made under paragraph 9 to pay family contributions by Method A.

(2) The rate at which family benefit contributions are to be paid, and any higher rate substituted by an election under sub paragraph (4), must be an integral percentage, not in any case exceeding 9, of the teacher’s salary.

(3) If the teacher is paying additional contributions to purchase past added years under regulation C5 or C7, or towards the provision of a pension otherwise than under these Regulations, sub paragraph (2) has effect with the substitution for “9” of the number obtained by deducting from 9 the percentage rate of those contributions.

(4) The election may at any time be varied by an election to pay the family benefit contributions at a specified higher rate.

(5) An election under sub paragraph (4) must be made by giving written notice to the Scottish Ministers, and has effect from the first day of the month following that in which the notice is received by them.

(6) The payment period begins on the first day of the month following that in which it is notified to the person by the Scottish Ministers.

(7) If after the start of the payment period there is an interval of more than 30 days during which the person is not in pensionable employment or paying additional contributions to purchase current added years under regulation C8–

(a) the interval is not part of the payment period; but

(b) the end of the payment period is postponed by the length of the interval.

(8) If after the start of the payment period the teacher becomes employed part-time in pensionable employment, the length of the payment period is increased by so much of the period of part-time employment as does not count as reckonable service.

(9) If the original election is varied by one made under sub paragraph (4) (“the further election”), the length of the payment period is reduced to–

$$A-(BC×D),$ where– A is what the length of the payment period would have been if the increased rate had been specified in the original election; B is the rate specified in the original election; C is the increased rate; and D is the period from the start of the payment period to the effective date of the further election.$

(10) The contributions–

(a) are payable from the start of the payment period;

(b) continue to be payable while the teacher is in pensionable employment or paying additional contributions to purchase current added years under regulation C8; and

(c) cease to be payable if the teacher dies or becomes entitled to retirement benefits before the end of the payment period.

14

(1) This paragraph–

(a) applies where family benefit contributions to which paragraph 13 applies cease to be payable before the end of the payment period; and

(b) has effect subject to paragraph 15.

(2) Where the teacher paying the contributions dies before attaining the age of 60, or (whether or not he or she later re-enters employment in reckonable service) becomes entitled to payment of retirement benefits by virtue of regulation E6(1)(c)–

(a) contributions are to be treated as having been paid in respect of the whole of the period in respect of which the election was made; but

(b) part of the payment period falls after his or her 60th birthday, the actuarial equivalent of the contributions that would have been payable during that part is to be deducted from the appropriate terminal sum.

(3) Where the teacher dies, or becomes entitled to payment of retirement benefits, after attaining the age of 60–

(a) contributions are to be treated as having been paid in respect of the whole of the period in respect of which the election was made; but

(b) there is to be deducted from the appropriate terminal sum an amount of–

$$A×B100×C,$ where– A is the annual rate at which his or her salary was last payable; B is the rate at which the contributions were last payable; and C is the multiplier ascertained from, or if the remainder of the payment period is not an exact number of years by extrapolation from, Table 6 below.$

Years in remainder of payment period	Multiplier
1	0.990
2	1.961
3	2.913
4	3.846
5	4.760
6	5.657
7	6.536
8	7.398
9	8.244
10	9.072
11	9.884
12	10.681
13	11.461
14	12.227
15	12.977
16	13.713
17	14.434
18	15.141
19	15.835
20	16.514

(4) Where the teacher becomes entitled to payment of retirement benefits by virtue of regulation E6–

(a) he or she may, by giving written notice to the Scottish Ministers within 3 months after the end of his or her pensionable employment, elect to pay a lump sum which is the actuarial equivalent of the contributions that would have been payable during the remainder of the payment period;

(b) if he or she does so elect, on payment of the lump sum contributions are to be treated as having been paid in respect of the whole of the period in respect of which the original election was made; and

$$D×EF,$ where– D is the period in respect of which the original election was made; E is the period during which contributions were paid; and F is the payment period.$

15

Where–

(a) a deduction has fallen to be made under paragraph 14(2) or (3) or an election has been made under paragraph 14(4); and

(b) there is then a retrospective increase in the teacher’s salary; and

(c) the consequent recalculation of the amount of the deduction or lump sum and of the appropriate terminal sum results in a greater increase in the amount of the deduction or lump sum than in the terminal sum,

the teacher, or as the case may be his or her widow or widower or a beneficiary nominated under regulation E27, may notify the Scottish Ministers in writing that the amount of the deduction made is not to be increased.

SCHEDULE 7 — INCOMPLETE PAYMENT OF ADDITIONAL CONTRIBUTIONS

1

(1) This paragraph applies where a teacher paying additional contributions for a past period in accordance with Part I of Schedule 4–

(a) ceases to be in pensionable employment before the end of the period during which they were to be paid (“the contribution period”); and

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

and no lump sum payment is made under paragraph 6, 7 or 9 of Schedule 4.

(2) In this paragraph, subject to sub paragraphs (5) and (7), A is the past period and B is the contribution period.

(3) Subject to sub paragraphs (4), (5) and (7), the teacher is entitled to count as reckonable service–

$$A×CB$ where C is the period which the teacher is entitled to count as reckonable service (calculated, as appropriate, in accordance with the formula in regulation D1(3)) which arises from the additional contributions paid during so much of the contribution period as had elapsed when the pensionable employment ended.$

(4) Subject to sub paragraphs (5) and (7), if when the pensionable employment ended the teacher was incapacitated and had not attained the age of 60, he or she is entitled to count as reckonable service–

(a) where the contribution period would not have expired before he or she attained that age–

$$A×DB$ where D is the period from the start of the contribution period to his or her 60th birthday; or$

(b) in any other case, A.

(5) Subject to sub paragraph (7), if the teacher had made one election under paragraph 4 of Schedule 4 to shorten the contribution period–

(a) he or she is in any case entitled to count as reckonable service–

$$A×FE$ where E is the original contribution period; and F is so much of it as had elapsed by the effective date of the election; and$

(b) sub paragraphs (3) and (4) have effect with the substitution–

(i) as A, of

$A-(A×F)E;$

(ii) as B, of the shortened contribution period from the effective date of the election;

(iii) as C, of the period which the person is entitled to count as reckonable service (calculated, as appropriate, in accordance with the formula in regulation D1(3)) which arises from the additional contributions paid during the shortened contribution period from the effective date of the election as had elapsed when the pensionable employment ended; and

(iv) as D, of the period from the effective date of the election to his or her 60th birthday.

(6) If the teacher had made two or more elections under paragraph 4 of Schedule 4 to shorten the contribution period, calculations relating to the amount of reckonable service he or she is entitled to count shall be made on an actuarial basis.

(7) If the teacher had made an election under paragraph 5 of Schedule 4 to reduce the rate at which the additional contributions are payable, calculations relating to the amount of reckonable service he or she is entitled to count shall be made on an actuarial basis.

2

(1) This paragraph applies where a teacher paying additional contributions to purchase past added years in accordance with Part I of Schedule 4 revokes his or her election in accordance with regulation C5(11).

(2) In this paragraph A is the past period, and B is the contribution period.

(3) Where this paragraph applies, the teacher is entitled to count as reckonable service–

$type=start slip=2006-05-01 time=1185436870088$A×CB$ type=end slip=2006-05-01 time=1185436870088where C is the period which the teacher is entitled to count as reckonable service (calculated, as appropriate, in accordance with the formula in regulation D1(3)) which arises from the additional contributions paid during so much of the contribution period as had elapsed by the first day of the month following the date on which the revocation of that election had been accepted in writing by the Scottish Ministers.$

3

(1) This paragraph applies where a teacher has paid additional contributions to purchase past added years in accordance with Part I of Schedule 4 for the whole of the period during which they were to be paid (“the contribution period”) and–

(a) has been in part-time employment at some time during the contribution period; but

(b) has not made a lump sum payment under regulation D3(3).

(2) In this paragraph A is the past period; and B is the contribution period.

(3) Where this paragraph applies, the teacher is entitled to count as reckonable service–

$$A×CB$ where– C is the period which the teacher is entitled to count as reckonable service (calculated in accordance with the formula in regulation D1(3)) which arises from the additional contributions paid during the contribution period.$

4

(1) This paragraph applies where a teacher paying additional contributions to purchase past added years in accordance with Part I of Schedule 4–

(a) has been in part-time employment at some time during the period during which contributions were to be paid (“the contribution period”);

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

(2) In this paragraph A is the past period; and B is the contribution period.

(3) Where this paragraph applies, the teacher is entitled to count as reckonable service–

$$A×CB$ where C is so much of B as had elapsed when the pensionable employment ended.$

5

(1) This paragraph applies where a teacher paying additional contributions to purchase past added years in accordance with Part I of Schedule 4–

(a) has been in part-time employment at some time during the period during which contributions were to be paid (“the contribution period”);

(b) ceases to be in pensionable employment before the end of the contributions period; and

(2) In this paragraph A is the past period; and B is the contribution period.

(3) Where this paragraph applies, the teacher is entitled to count as reckonable service–

$$A×CB$ where C is the aggregate of– the period which the teacher is entitled to count as reckonable service (calculated in accordance with the formula in regulation D1(3)) which arises from the additional contributions paid during so much of the contribution period as had elapsed when the pensionable employment ended; and the period from the date when the pensionable employment ended to the end of the contribution period.$

6

(1) This paragraph applies where a lump sum equal to the retirement lump sum that would otherwise have been receivable is paid under paragraph 7 or 9 of Schedule 4.

(2) Where this paragraph applies, the person is entitled to count at reckonable service–

(a) the period he or she would have been entitled to count under paragraph 1 if the lump sum had not been paid; and

(b) a period of–

$$ABC−3×Dyears80$ A is the retirement lump sum; B is the lump sum that would have been payable under paragraph 6 of Schedule 4, and, in the case of a teacher in part-time pensionable employment, on the assumption that he or she had made an election under paragraph 6(9)(c) of Schedule 4; C is so much of the past period as he or she is not entitled to count under (a) above; and D is his or her pensionable salary.$

7

(1) Subject to sub paragraph (5), this paragraph applies where a teacher paying additional contributions for a past period in accordance with Part III of Schedule 4 of the 1992 Regulations[^f00122]–

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

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

and no lump sum payment is made under paragraph 15 of Schedule 4 of the 1992 Regulations.

(2) Subject to sub paragraph (4), the teacher is entitled to count as reckonable service–

$$A×CB$ where– A is the past period; B is the contribution period; and C is so much of the contribution period as had elapsed when the pensionable employment ended.$

(3) This sub paragraph applies where–

(a) when the pensionable employment ended the teacher was incapacitated and had not attained the age of 60; or

(b) he or she died while in the pensionable employment; or

(c) he or she dies within 3 months after the end of the pensionable employment without having made an election under paragraph 15 of Schedule 4 of the 1992 Regulations.

(4) Where sub paragraph (3) applies–

(a) if when the pensionable employment ended at least one year of the contribution period had elapsed, the teacher is entitled to count the whole of the past period as reckonable service; and

(b) in any other case, he or she is not entitled to count any period as reckonable service and the additional contributions paid are to be refunded.

(5) This paragraph also applies where an election in respect of which additional contributions for a past period were paid by a teacher in accordance with Part III of Schedule 4 of the 1992 Regulations is revoked in accordance with regulation C3(13) of the 1992 Regulations[^f00123], but in this case references to the end of pensionable employment shall be read as references to the first day of the month following the date on which revocation of that election was accepted by the Scottish Ministers.

8

(1) This paragraph applies where an election in respect of which a teacher continued to pay contributions to purchase past added years in accordance with paragraph 1 of Schedule 5 is revoked in accordance with paragraph 1(2) of that Schedule.

(2) Subject to sub paragraph (3), where this paragraph applies the teacher is entitled to count as reckonable service–

$$A×CB$ where– A is the period of added years being purchased; B is the contribution period; and C is so much of B as had elapsed by the first day of the month following the date on which the revocation of that election was accepted by the Scottish Ministers.$

(3) Where the teacher has already made one or more elections under sub paragraph 1(3) of Schedule 5 to pay contributions at a higher rate, calculations relating to the amount of reckonable service he or she is eligible to count shall be made on an actuarial basis.

9

(1) This paragraph applies where a teacher is continuing to pay contributions to purchase past added years in accordance with paragraph 4 of Schedule 5 and–

(a) before the end of the contribution period they cease to be payable; and

(b) he or she does not make a lump sum payment under paragraph 5 of Schedule 5.

(2) Subject to sub paragraph (3), the person is entitled to count as reckonable service.

$$A×BC$ where– A is the period in respect of which the contributions were being paid; B is the number of instalments he or she has paid; and C is the number of instalments he or she would have paid if the contributions had not ceased to be payable.$

(3) Where the contributions cease to be payable by reason of the teacher–

(a) dying; or

(b) becoming incapacitated before attaining the age of 60,

he or she is entitled to count as reckonable service the whole of the period in respect of which the contributions were being paid.

10

(1) This paragraph applies where a teacher who is, in accordance with type=start slip=2006-05-01 time=1185436922840paragraph 6type=end slip=2006-05-01 time=1185436922840 of Schedule 5, continuing to pay contributions which he or she began to pay before 1973–

(a) before attaining the age of 60 ceases to be in pensionable employment; and

(b) does not then become entitled to payment of retirement benefits under regulation E6(1)(c) or to an incapacity grant under regulation E21.

(2) The teacher is entitled to count as reckonable service–

$$A×BC$ where– A is the period in respect of which the contributions were being paid; B is the period during which they were paid; and C is the period from the start of B to his or her 60th birthday.$

SCHEDULE 8 — PERIODS MAKING UP QUALIFYING PERIOD

1

A period of pensionable employment.

2

A period counting as reckonable service by virtue of regulation D3 (which applies where additional contributions have been paid for past added years) or regulation D4 (which applies where additional contributions have been paid for current added years).

3

A period counting as specified country service.

4

A period of service or employment in respect of which a transfer value has been accepted.

5

A period of comparable British service.

6

A period of employment which is pensionable for the purposes of the Universities Superannuation Scheme.

SCHEDULE 9 — MODIFIED APPLICATION IN CERTAIN CASES

PART I — NATIONAL INSURANCE MODIFICATION OF PENSIONS

Interpretation

1

In this Part, unless the context otherwise requires–

“the Act” means the National Insurance Act 1965[^f00124];

“national insurance modifications” means the modifications made to these Regulations and to previous provisions whereby the superannuation benefits provided thereunder are modified in relation to insured persons for the purposes of the Act;

“non-participating employment” has the meaning assigned to it by section 56(1) of the Act;

“participating employment” means employment other than non-participating employment; and

“retired teacher” means a teacher who has ceased to be in pensionable employment and has attained state pensionable age.

Classification of teachers

2

(1) For the purposes of this Part–

(a) “existing teacher” means–

(i) a teacher who was employed in pensionable employment at any time before 1st July 1948 whether or not his or her contributions in respect of that employment were returned to him or her; or

(ii) a teacher who before 1st March 1948 had completed a course approved for the purposes of this Part by the Scottish Ministers (“an approved course”) or was engaged on an approved course, or had been accepted or provisionally accepted for an approved course, or had applied to be accepted for and had as a result of that application subsequently become engaged on an approved course and had entered pensionable employment within 6 months of completing the said approved course;

(b) “new entrant teacher” means either–

(i) a teacher who enters pensionable employment for the first time on or after 1st July 1948; or

(ii) a teacher to whom sub-paragraph (a) applies and who makes an election under sub paragraph (3).

(2) An existing teacher shall be unmodified, that is to say, shall be a teacher to whom the national insurance modifications do not apply; and a new entrant teacher shall be modified, that is to say, shall be a teacher to whom the national insurance modifications apply.

(3) An existing teacher in pensionable employment on 1st July 1948 shall remain unmodified unless he or she elected on or before 30th September 1948 to be modified or, if he or she is not in pensionable employment on 1st July 1948, so elects within 3 months after the date on which he or she first enters or re-enters pensionable employment; notice so given is irrevocable.

(4) Where a teacher was employed in comparable British service, or in other employment in respect of which a transfer value has been received, he or she shall on entering pensionable employment retain the classification which in the opinion of the Scottish Ministers corresponds to his or her classification in his or her former pension or superannuation scheme, and where his or her classification has not been so determined the provisions of sub paragraph (3) shall apply to him or her so they apply to a teacher who was not in pensionable employment on 1st July 1948.

Reduction of retirement pension

3

(1) A retirement pension payable under these Regulations to a retired teacher to whom paragraph 2(1)(b)(i) or 2(4) applied shall be reduced by whichever is the lesser of £67.75 and the amount calculated by multiplying £1.70 for each completed year, and by a proportionate amount in respect of part of a year, of reckonable service after 1st July 1948 and before 1st April 1980.

(2) In the case of a retired teacher–

(a) who was last in pensionable employment before 1st April 1980; and

(b) whose retirement pension is one to which he or she became entitled by virtue of regulation E6(1)(c),

any additional period of reckonable service taken into account under regulation E10(3) shall be deemed for the purposes of sub paragraph (1) to be such service as is there mentioned.

(3) Where the retired teacher before 1st April 1980 elected for the purposes of regulation 21 of the 1977 Regulations[^f00125] to purchase past added years, these added years shall be deemed for the purposes of sub paragraph (1) to be such reckonable service as is there mentioned.

(4) Sub paragraph (1) applies not only in the case of such a retired teacher as is there mentioned, but also in the case of a teacher who became entitled to retirement benefits before 1st April 1980 to whom paragraph 3 of Schedule 12 to the 1977 Regulations did not apply, if the Scottish Ministers are satisfied that the contributions paid by him or her before 1st April 1980 were modified on the assumption that the said paragraph 3 did apply in his or her case.

4

(1) A retirement pension payable under these Regulations to a teacher, who became entitled to payment of retirement benefits before 1st April 1980 and who is modified by virtue of an election made in terms of paragraph 2(3), shall be reduced for each completed year, and proportionately for part of a year, of reckonable service after the date of modification by the sum specified in either column (2) or column (3), whichever is appropriate, of the Table in the Appendix to this Part which appears against his or her age at the date of modification specified in column (1).

(2) In the case of a teacher who became entitled to payment of retirement benefits before 1st April 1980 and who is modified by virtue of an election made in terms of paragraph 2(3), the date of modification shall be, for the purposes of this paragraph, 1st July 1948 where notice has been given before the said date and the first day of the month following the date of the election in any other case.

(3) In the case of a teacher–

(a) who became entitled to retirement benefits before 1st April 1980; and

(b) whose retirement pension is one to which he or she became entitled by virtue of regulation E6(1)(c),

any additional period of reckonable service taken into account under regulation E10(3) is deemed for the purposes of sub-paragraph (1) to be such service as is there mentioned.

5

For the purposes of paragraphs 3 and 4, the reckonable service of a teacher who became entitled to payment of retirement benefits before 1st April 1980 is his or her effective reckonable service.

6

If, in calculating the amount of a retirement pension payable to a retired teacher under these Regulations, there is taken into account any period of employment after 2nd April 1961 and before 6th April 1975 which is participating employment, the retirement pension shall, except as provided in paragraphs 8 and 9, be reduced for each year of such period, and proportionately for part of a year, by the appropriate amount specified in the Table below.

	Reduction in retirement pension for each whole year of period	Reduction in retirement pension for each whole year of period	Reduction in retirement pension for each whole year of period	Reduction in retirement pension for each whole year of period
Annual rate of salary during period	From 3rd April 1961 to 5th January 1964	From 3rd April 1961 to 5th January 1964	From 6th January 1964 to 5th April 1975	From 6th January 1964 to 5th April 1975
	Men	Women	Men	Women
	£	£	£	£
Not exceeding £468	nil	nil	nil	nil
Over £468 but not exceeding £520	.19	.16	.19	.16
Over £520 but not exceeding £572	.58	.48	.58	.48
Over £572 but not exceeding £624	.96	.80	.96	.80
Over £624 but not exceeding £676	1.35	1.12	1.35	1.12
Over £676 but not exceeding £728	1.73	1.44	1.73	1.44
Over £728 but not exceeding £780	2.12	1.76	2.12	1.76
Over £780 but not exceeding £832	2.31	1.92	2.51	2.09
Over £832 but not exceeding £884	2.31	1.92	2.90	2.42
Over £884 but not exceeding £936	2.31	1.92	3.29	2.74
Over £936	2.31	1.92	3.48	2.90

7

If, in calculating the amount of a retirement pension, there is taken into account any period of employment after 2nd April 1961 and before 6th April 1975 in respect of which a payment in lieu of contributions has been made under the Act, the retirement pension shall, except as provided in paragraphs 8 and 9, be reduced–

(a) by £2.31 in the case of a man and by £1.92 in the case of a woman for each year, and proportionately for part of a year, of any period from 3rd April 1961 to 5th January 1964; and

(b) by £3.48 in the case of a man and by £2.90 in the case of a woman for each year, and proportionately for part of a year, of any period from 6th January 1964 to 5th April 1975.

8

Where–

(a) a period of employment of a retired teacher which was participating employment or in respect of which a payment in lieu of contributions had been made is treated as reckonable service by virtue of receipt of a transfer value from his or her former pension or superannuation scheme; and

(b) the Scottish Ministers are informed of the amount by which the pension of a retired teacher under his or her former pension or superannuation scheme would have been reduced in respect of that period by reason of graduated retirement benefit payable under the Act or the method of calculating such reduction,

the retirement pension in respect of that period shall be reduced by that amount or by an amount calculated in accordance with that method, as the case may be, and no reduction shall be made under paragraph 6 or 7 in respect of that period.

9

No reduction in the amount of the retirement pension shall be made under paragraph 6 or 7 in respect of any period which is reckonable service by virtue of regulation D3 or D4 or of regulations under section 1 of the Superannuation (Miscellaneous Provisions) Act 1948[^f00126].

Equivalent pension benefits

10

A retirement pension payable to a teacher shall, so far as attributable to any teaching service which is non-participating employment (exclusive of any period of such employment in respect of which a payment in lieu has been made under the Act), be not less than the amount required to constitute the benefits in respect of that service equivalent pension benefits for the purposes of that Act.

11

Any person who was employed in non-participating employment and attains state pensionable age shall be paid by way of equivalent pension benefits a sum equal to the actuarial value of a retirement pension at the following rate for each year of reckonable service:–

	Man	Woman
During the period from 3rd April 1961 to 5th January 1964	£2.31	£1.92
During the period from 6th January 1964 to 5th April 1975	£3.48	£2.90

but excluding any period of such employment in respect of which–

(a) a payment in lieu of contributions has been made; or

(b) any retirement benefits are payable under regulation E6.

Age at date of modification	Men	Women
(1)	(2)	(3)
	£	£
20 or under	1.70	1.70
21	1.65	1.60
22	1.60	1.53
23	1.55	1.45
24	1.50	1.37
25	1.47	1.30
26	1.45	1.23
27	1.43	1.17
28	1.40	1.13
29	1.35	1.07
30	1.33	1.03
31	1.30	0.97
32	1.27	0.95
33	1.25	0.93
34	1.23	0.90
35	1.20	0.87
36	1.17	0.85
37	1.15	0.83
38	1.13	0.80
39	1.10	0.77
40	1.07	0.75
41	1.07	0.73
42	1.05	0.73
43	1.03	0.70
44	1.00	0.70
45	0.97	0.67
50 and over	0.93	0.60

PART II — EMPLOYMENT AT REDUCED SALARY

12

Subject to paragraphs 13 to 17, these Regulations apply as if the teacher had been one person in relation to pensionable employment (“the earlier employment”) up to the end of his or her employment at the previous rate and a separate person in relation to pensionable employment (“new employment”) from the start of his or her employment at the reduced rate, and accordingly apply separately in relation to each of those employments.

13

For the purposes of regulation E5, periods counting towards a qualifying period in relation to one of the employments shall count also in relation to the other.

14

(1) For the purposes of regulation E35(2), periods counting as reckonable service in relation to one of the employments shall count also in relation to the other.

(2) Any period excluded by regulation E35(2) shall be excluded in relation to new employment only.

15

(1) A period for which the person has, before the first day of new employment, elected to pay additional contributions under regulation C5 shall not count as reckonable service in relation to new employment but shall, subject to sub paragraph (2), count in relation to the earlier employment.

(2) An election to pay such contributions by Method A or C which was made less than 12 months before the first day of new employment ceases to have effect on that day, and any contributions paid in pursuance of it are to be refunded.

(3) If an election to pay such contributions is made on or after the first day of new employment–

(a) the period to which it relates shall count as reckonable service in relation to new employment but shall not count in relation to the earlier employment; and

(b) if the contributions are to be paid by Method B, type=start slip=2006-05-01 time=1185437026671paragraph 11 of Schedule 4type=end slip=2006-05-01 time=1185437026671 (calculation of lump sum where salary reduced) does not apply.

16

(1) This paragraph applies if the teacher becomes entitled to payment of retirement benefits by virtue of regulation E6(1)(c).

(2) For the purposes of regulation E10, the appropriate period shall be calculated by reference to the aggregate of the period counting as reckonable service in relation to the earlier employment and the period so counting in relation to new employment, and–

(a) if he or she becomes entitled to payment of the benefits within 3 years after the start of new employment, the period counting as reckonable service in relation to the earlier employment; or

(b) in any other case, the period so counting in relation to new employment,

shall be increased by the appropriate period so calculated.

17

(1) For the purpose of calculating any death grant under regulation E24 or deficiency grant under regulation E25 that may become payable in respect of the teacher–

(a) the pensionable salary mentioned in regulations E24(2) and E25(2)–

(i) if either grant becomes payable within 3 years after the start of new employment, shall be the pensionable salary in respect of the earlier employment; and

(ii) in any other case, shall be the pensionable salary in respect of new employment;

(b) the retirement lump sum mentioned in regulation E24(2) shall be the aggregate of the lump sums that would have become payable as there mentioned in respect of each of the employments, enhanced in accordance with paragraph 16; and

(c) the retirement pension mentioned in E25(3) shall be the aggregate of the retirement pensions paid in respect of each of the employments.

(2) Only one of either kind of grant shall be paid.

PART III — POLICY SCHEMES

18

In this Part “excluded service” means the employment in respect of which the insurance policies were fully maintained as is mentioned in regulation 6A of the 1977 Regulations[^f00127].

19

For the purposes of regulation C5(1), if the teacher’s excluded service began before he or she first became employed in pensionable employment he or she is to be treated as having first become so employed when his or her excluded service began.

20

For the purposes of regulation E5, paragraph 1 of Schedule 8 has effect as if his or her excluded service had been pensionable employment beginning after 5th April 1988.

PART IV — SPECIFIED COUNTRY SERVICE

21

Regulations E6, E8, E16(3) and E19 have effect with the substitution for references (whether direct or not) to the age of 60 of references to the age obtained by deducting from 60 years a period of 3 months in respect of each complete year of up to 20 years of specified country service.

22

Subject to paragraph 23–

(a) for the purpose of calculating retirement benefits , and grants under regulations E21, E24 and E25; and

(b) for the purposes of regulation E35(2),

specified country service counts as reckonable service at 1.5 times its actual length.

23

For the purposes of regulation E10, in calculating relevant service specified country service counts as reckonable service at its actual length.

PART V — PERSONS FORMERLY MEMBERS OF THE NATIONAL HEALTH SERVICE PENSION SCHEME

24

In this Part–

(a) “the 1995 Regulations” means the National Health Service Superannuation Scheme (Scotland) Regulations 1995[^f00128]; and

(b) the expression “member” and “scheme” shall be construed in accordance with the 1995 Regulations.

25

This Part applies to persons who–

(a) immediately before they were in pensionable employment (for the purposes of these Regulations) were employed by a health board in a college of nursing or midwifery and were in pensionable employment within the meaning of the 1995 Regulations; and

(b) whose employment ceased to be pensionable within the meaning of the 1995 Regulations on 1st September 1996 or, in the case of the Robert Gordon University, 1st December 1996 and became pensionable for the purpose of these Regulations by virtue of a relevant transfer within the meaning of the Transfer of Undertakings (Protection of Employment) Regulations 1981[^f00129].

26

(1) If a person to whom this Part applies–

(a) chose, while he or she was a member of the scheme to increase his or her right to benefits under the scheme by buying additional service under regulation Q1 of the 1995 Regulations by making regular additional contributions;

(b) at the time of the relevant transfer referred to type=start slip=2006-05-01 time=1185437077813in paragraph 25type=end slip=2006-05-01 time=1185437077813 had not completed the payment of the additional contributions; and

he or she may complete the payment of such contributions as if Part Q of the 1995 Regulations applied to him or her and shall accordingly be entitled to count as reckonable service the additional service which would have been bought under Part Q of the 1995 Regulations by the payment of such contributions.

(2) Regulation C15 shall apply to the contributions referred to in this paragraph as if such contributions were paid under regulation C6.

(3) For the purposes of any provision in these Regulations which imposes a maximum on the contributions which a person can make, the contributions referred to in this paragraph shall be treated as paid under Part C.

27

Where a person to whom this Part applies

(a) was immediately before the relevant transfer referred to in type=start slip=2006-05-01 time=1185437100580paragraph 25type=end slip=2006-05-01 time=1185437100580 a person to whom regulation R2 or R3 of the 1995 Regulations applied; and

(b) has continued to be such a person after the said transfer save only for the fact that his or her employer is not an employing authority within the meaning of the 1995 Regulations,

regulation E6 shall apply in relation to that person as if the references to the age of 60 were references to the age of 55.

28

Where a transfer value has been accepted in respect of a person to whom this Part applies the person is entitled to count as reckonable service the period which, at the time of relevant transfer referred to in type=start slip=2006-05-01 time=1185437123018paragraph 25type=end slip=2006-05-01 time=1185437123018, he or she was entitled to count as pensionable service for the purposes of the 1995 Regulations.

SCHEDULE 10

Complete Years	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months
AGE	0	1	2	3	4	5	6	7	8	9	10	11
50	0.580	0.582	0.584	0.587	0.589	0.591	0.593	0.595	0.598	0.600	0.602	0.604
51	0.606	0.609	0.611	0.614	0.616	0.619	0.621	0.623	0.626	0.628	0.631	0.633
52	0.635	0.638	0.641	0.643	0.646	0.649	0.651	0.654	0.657	0.659	0.662	0.665
53	0.667	0.670	0.673	0.676	0.679	0.682	0.685	0.688	0.691	0.694	0.697	0.700
54	0.703	0.706	0.709	0.713	0.716	0.719	0.723	0.726	0.729	0.733	0.736	0.739
55	0.742	0.746	0.750	0.753	0.757	0.761	0.764	0.768	0.771	0.775	0.779	0.782
56	0.786	0.790	0.794	0.798	0.802	0.806	0.810	0.813	0.817	0.821	0.825	0.829
57	0.833	0.837	0.842	0.846	0.850	0.854	0.859	0.863	0.867	0.871	0.876	0.880
58	0.884	0.889	0.893	0.898	0.903	0.907	0.912	0.917	0.921	0.926	0.930	0.935
59	0.940	0.945	0.950	0.955	0.960	0.965	0.970	0.975	0.980	0.985	0.990	0.995
Complete Years	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months
---	---	---	---	---	---	---	---	---	---	---	---	---
AGE	0	1	2	3	4	5	6	7	8	9	10	11
50	0.712	0.714	0.716	0.718	0.720	0.722	0.724	0.726	0.728	0.730	0.732	0.734
51	0.736	0.738	0.740	0.742	0.744	0.747	0.749	0.751	0.753	0.755	0.757	0.759
52	0.761	0.764	0.766	0.768	0.770	0.772	0.774	0.777	0.779	0.781	0.783	0.785
53	0.788	0.790	0.792	0.794	0.797	0.799	0.801	0.803	0.806	0.808	0.810	0.812
54	0.815	0.817	0.819	0.822	0.824	0.826	0.829	0.831	0.834	0.836	0.838	0.841
55	0.843	0.845	0.848	0.850	0.853	0.855	0.857	0.860	0.862	0.865	0.867	0.870
56	0.872	0.875	0.877	0.880	0.882	0.885	0.887	0.890	0.892	0.895	0.897	0.900
57	0.902	0.905	0.907	0.910	0.913	0.915	0.918	0.921	0.923	0.926	0.928	0.931
58	0.934	0.936	0.939	0.942	0.944	0.947	0.950	0.953	0.955	0.958	0.961	0.963
59	0.966	0.969	0.972	0.975	0.977	0.980	0.983	0.986	0.989	0.992	0.994	0.997
Complete Years	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months
---	---	---	---	---	---	---	---	---	---	---	---	---
AGE	0	1	2	3	4	5	6	7	8	9	10	11
50	0.781	0.784	0.787	0.790	0.793	0.796	0.799	0.802	0.805	0.808	0.811	0.814
51	0.817	0.820	0.823	0.827	0.830	0.833	0.836	0.840	0.843	0.846	0.849	0.853
52	0.856	0.859	0.863	0.867	0.870	0.874	0.877	0.881	0.885	0.888	0.892	0.895
53	0.899	0.903	0.907	0.911	0.915	0.919	0.923	0.927	0.931	0.935	0.939	0.943
54	0.947	0.951	0.956	0.960	0.964	0.969	0.973	0.978	0.982	0.987	0.991	0.996
Complete Years	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months	Complete Months
---	---	---	---	---	---	---	---	---	---	---	---	---
AGE	0	1	2	3	4	5	6	7	8	9	10	11
50	0.843	0.845	0.847	0.850	0.852	0.855	0.857	0.860	0.862	0.864	0.867	0.869
51	0.872	0.874	0.877	0.879	0.882	0.884	0.887	0.889	0.892	0.895	0.897	0.900
52	0.902	0.905	0.907	0.910	0.913	0.915	0.918	0.920	0.923	0.926	0.928	0.931
53	0.934	0.936	0.939	0.942	0.944	0.947	0.950	0.973	0.955	0.958	0.961	0.963
54	0.966	0.969	0.972	0.975	0.977	0.980	0.983	0.986	0.989	0.992	0.994	0.997

SCHEDULE 11 — ALLOCATION OF PART OF RETIREMENT PENSION

PART I — CONTENTS OF DECLARATION

1

(1) A declaration shall specify–

(a) the part of the retirement pension allocated; and

(b) the alternative benefit it shall provide.

(2) The part allocated, to be expressed as a whole number of pounds, shall not exceed the lower of–

(a) 1/3 of the annual rate of the retirement pension, disregarding any actuarial reduction required by regulation E7(4) (actuarial reduction of pension on early retirement) and any National Insurance modification under Schedule 9; and

(b) the amount that would result in the reduction of that rate to less than the rate of, as the case may be, the annuity mentioned in regulation E14(2)(a) or the subsequent annuity mentioned in regulation E14(2)(b),

and shall not be such as to effect any equivalent pension benefits.

(3) The part allocated must not be such as to cause the retirement pension payable to be less than the guaranteed minimum.

PART II — PROCEDURE

2

(1) A teacher who, with a view to making an allocation, gives the Scottish Ministers at least 4 months' notice of his or her intended retirement referred to in this Schedule as a “retiring employee”.

(1) For the purposes of this Schedule a teacher’s relevant birthday shall be–

(a) where retirement benefits become payable by virtue of regulation E6(1)(c), his or her 50th; and

(b) in any other case, his or her 60th.

3

(1) Before delivering a declaration, a teacher shall give the Scottish Ministers written notice of his or her intention to make an allocation.

(1) The notice shall be given–

(a) in the case of a retiring employee, no later than his or her application for payment of retirement benefits; and

(b) in any other case, no earlier than 4 months before the later of–

(i) the date on which the person becomes qualified for retirement benefits; and

(ii) his or her relevant birthday.

4

(1) Before delivering a declaration, a teacher shall, at his or her own expense–

(a) satisfy the Scottish Ministers as to his or her health; and

(b) provide the Scottish Ministers with such information about the person for whose benefit the allocation is to be made, and verify it in such manner as the Scottish Ministers may reasonably require.

(2) In order to satisfy the Scottish Ministers as to his or her health, the teacher shall submit himself or herself for examination by a medical practitioner nominated by the Scottish Ministers; he or she may if he or she wishes be examined by a second medical practitioner so nominated if the Scottish Ministers are not satisfied as a result of the first examination.

5

(1) On receiving a notice under paragraph 3, the Scottish Ministers shall notify the person in writing of–

(a) the amount or estimated amount of his or her retirement pension;

(b) if paragraph 4 of regulation E7 applies, the amount or estimated amount of the retirement pension to which he or she would be entitled if that paragraph did not apply;

(d) the time within which any declaration is to be delivered.

(2) A declaration shall be delivered–

(a) if the person is resident outside the United Kingdom, within 4 months; and

(b) in any other case, within 3 months,

after receipt of the Scottish Ministers' notification under sub paragraph (1).

(3) If they are satisfied as to the teacher’s health, and with the information provided in accordance with paragraph 4(1)(b), the Scottish Ministers shall send him or her a suitable form on which to make the declaration.

(4) On the delivery to them of a declaration, the Scottish Ministers shall provide the teacher making it with written particulars of the alternative benefit.

6

A declaration, and any notice or other communication under this Part, may be sent by post.

PART III — OTHER MATTERS

7

(1) Subject to sub paragraphs (2) to (6), a declaration shall take effect as such on the day on which it is delivered to the Scottish Ministers.

(2) A declaration shall not have effect before the teacher’s relevant birthday.

(3) A declaration shall not have effect if either the teacher making it or the person for whose benefit the allocation was to be made dies before the material time.

(4) In the case of a declaration made by a retiring employee, the material time shall be the later of–

(a) the day after that on which the declaration is delivered; and

(b) the day before that on which he or she becomes entitled to payment of retirement benefits.

(5) In any other case the material time shall be the day on which the declaration is delivered.

(6) A declaration may be revoked or varied by a further declaration delivered–

(a) in the case of a retiring employee, before the day on which he or she becomes entitled to payment of retirement benefits; and

(b) in any other case, before the day on which the original declaration is delivered.

8

(1) An allocation takes effect on the day on which the person making it becomes entitled to payment of retirement benefits.

(2) For the purposes of sub-paragraph (1), if a teacher other than a retiring employee dies in pensionable employment after his or her declaration has taken effect, he or she shall be taken to have become entitled to payment of retirement benefits on the date of his or her death.

9

(1) If notice of intention has been given under paragraph 3 and by the later of–

(a) the date of the teacher becoming entitled to retirement benefits; and

(b) his or her relevant birthday,

no declaration has been delivered, then, from the later of those dates until he or she has either delivered a declaration or failed to satisfy the Scottish Ministers as mentioned in paragraph 5(3), one third of his or her retirement pension disregarding any actuarial reduction required by regulation E7(4) may be withheld.

(2) Any resulting underpayment or overpayment shall be adjusted in due course.

10

(1) If after a retiring employee has delivered a declaration the rate of his or her retirement pension is increased, otherwise than under the 1971 Act[^f00130], the part allocated shall be correspondingly increased.

(2) Sub paragraph (1) applies even if the increase in the retirement pension takes effect from a date earlier than the date of delivery of the declaration.

(3) The corresponding increase in the part allocated, which shall be rounded down to the nearest pound, takes effect from the same date as the increase in the retirement pension.

(4) If the alternative benefit is the one described in regulation E14(2)(b), the resulting increase in the first of those annuities shall take effect from the same date as the increase in the retirement pension.

11

If after a person has delivered a declaration the rate of his or her retirement pension is reduced, the declaration continues to have effect but the part allocated shall be reduced to any extent necessary to secure that the restrictions in paragraph 1(2) are still complied with.

SCHEDULE 12 — TRANSFER VALUES

PART I — OUTWARD TRANSFERS

1

Subject to paragraphs 2 to 6 and 9 and 10, a transfer value to be paid in accordance with the provisions of regulation G1 in respect of a teacher shall be–

(a) the capitalised value of his or her accrued rights under these Regulations at the guarantee date, and any associated rights under the 1971 Act[^f00131] and the Pensions (Increase) Act 1974[^f00132],

together with–

(b) where the transfer value is without reasonable cause or excuse not paid within 6 months of the guarantee date, and it is not to be made to a club scheme, the greater of–

(i) interest, if any, calculated on a daily basis over the period from the guarantee date to the date on which the transfer value is paid, at the rate set out in regulation 10(2) of the Occupational Pension Schemes (Transfer Values) Regulations 1996[^f00133]; or

(ii) the amount by which the transfer value falls short of what it would have been if the guarantee date had been the date on which the transfer value was paid.

2

Where–

(a) a transfer value is payable to an approved pension or superannuation scheme which is not a club scheme; and

(b) it falls to be calculated by reference to service rendered by the teacher before 21st October 1988,

the transfer value payable shall be the total of A and the greater of B or C, where–

A is a transfer value calculated in accordance with paragraph 1 in respect of the teacher’s reckonable service after 20th October 1988;

B is a transfer value calculated in accordance with paragraph 1 in respect of the teacher’s reckonable service before 21st October 1988; and

C is a transfer value calculated as if Schedule 10 to the 1977 Regulations[^f00134], as in force on 5th April 1988, had continued in force, in respect of his or her service before 21st October 1988.

3

Where, prior to the last date on which he or she is required to pay a transfer value under these Regulations, the Scottish Ministers have determined under regulation E22 that the benefits payable under these Regulations shall be withheld in whole or part, any transfer value payable in respect of that person shall be reduced in proportion to the reduction in the total value of the benefits or shall be withheld as the case may be.

4

Where–

(a) a teacher requests that a transfer value be paid to–

(i) an occupational pension scheme which is not contracted out; or

(ii) a personal pension scheme which is not an appropriate personal pension scheme; or

(iii) a self-employed pension arrangement; and

(b) the trustees or managers of the occupational pension scheme, personal pension scheme or self employed pension arrangement are able or willing to have transferred to it only the liabilities for a teacher’s accrued rights other than that teacher and their spouse’s rights to guaranteed minimum pensions or that teacher’s accrued right so far as attributable to service in contracted-out employment on or after 6th April 1997; and

(c) the teacher does not require the Scottish Ministers to use that portion of the transfer value that represents guaranteed minimum pension or his or her accrued rights so far as attributable to service in contracted-out employment on or after 6th April 1997 in one of the ways specified in regulation G1,

the teacher’s transfer value shall be reduced by the amount sufficient to meet the liability in respect of the teacher’s and his widow’s or, as the case may be, her widower’s pensions being guaranteed pensions or pensions so far as attributable to service in contracted-out employment on or after 6th April 1997 and that person’s protected rights.

5

(1) Subject to sub paragraph (2), in respect of a person who is in excluded employment by virtue of an election under regulation B7, the transfer value calculated in accordance with this Part shall be the aggregate of the following:–

(a) in relation to the teacher’s retirement benefits, that part of the teacher’s accrued rights which bears the same proportion to his or her total accrued rights as his reckonable service after 5th April 1988 bears to his or her total reckonable service; and

(b) in relation to that teacher’s spouse’s pension, that part of his or her accrued rights applicable to service after 5th April 1988.

(2) Sub paragraph (1) shall not apply to a person whose reckonable service before 6th April 1988 amounts to less than 2 years.

6

Subject to paragraph 7, where–

(a) a transfer value limited in accordance with paragraph 5(1) has been paid in respect of a teacher; and

(b) that teacher has subsequently ceased to be employed in excluded employment other than by virtue of an election under regulation B8 before attaining the age of 60 years, or, where regulation G1(6) applies, the age of 59 years,

a right to a transfer value in respect of any part of that teacher’s accrued rights to which, but for the operation of paragraph 5(1), he or she would have been entitled on ceasing to be employed in pensionable employment, shall accrue to the teacher on the date on which he or she ceased to be employed in excluded employment and shall be valued accordingly.

7

In relation to any teacher to whom paragraph 6 applies–

(a) regulation G1(5) shall have effect as if for the words “he or she ceased to be employed in pensionable employment or entered excluded employment” there were substituted the words “terminated excluded employment”; and

(b) the definition of “material date” in paragraph 14 shall have effect as if for the words “ceased to be employed in pensionable employment or entered excluded employment” there were substituted the words “terminated excluded employment”.

8

For the purposes of paragraph 6, where a teacher ceases to be employed in excluded employment other than by virtue of an election under regulation B8 but that person enters again into excluded employment or enters pensionable employment, then, if there is between those two employments–

(a) an interval not exceeding one month; or

(b) an interval of any length if the second of the employments results from the exercise of a right to return to work under Part VIII of the Employment Rights Act 1996[^f00135], they shall be treated as a single employment.

9

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