LegalizeThe Teachers’ Pension Scheme (Scotland) Regulations 2014
Made: 1st August 2014
Laid before the Scottish Parliament: 7th August 2014
Coming into force in accordance with regulation 1(2)
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PART 1 — Preliminary
Citation, extent and commencement
1
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Establishment of Scottish Teachers’ Pension Scheme 2014
2
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Interpretation
3
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Connected schemes
4
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Leaving pensionable service
5
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Leaving eligible employment
6
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PART 2 — Governance
Scheme manager
7
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Establishment of pension board
8
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Membership of pension board
9
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Establishment of scheme advisory board
10
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Membership of scheme advisory board
11
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Conflict of interest
12
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PART 3 — Scheme membership
CHAPTER 1 — Interpretation
Meaning of “an eligible employment”
13
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Meaning of “P’s automatic enrolment date” and “P’s automatic re-enrolment date”
14
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Meaning of “full-time” and “part-time” employment
15
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Meaning of “irregular employment”
16
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Meaning of “opt-out notice” and “opt-in notice”
17
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CHAPTER 2 — Membership
Eligibility for active membership
18
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More than one employment
19
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Dual capacity membership
20
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Payment of retirement benefits to dual capacity members
21
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CHAPTER 3 — Pensionable service
SECTION 1 — General provisions
Service not pensionable unless member is entitled to pay
22
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Service not pensionable unless members’ contributions are paid
23
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SECTION 2 — Service in Her Majesty’s armed forces
Pensionable service – armed forces service
24
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Election for armed forces service to be pensionable
25
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SECTION 3 — Pensionable service on or after automatic enrolment date
Pensionable service on or after automatic enrolment date
26
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Opting out of this scheme after automatic enrolment date
27
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Opting into this scheme after automatic enrolment date
28
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SECTION 4 — Pensionable service before automatic enrolment date
Pensionable service before automatic enrolment date
29
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Opting out of this scheme before automatic enrolment date
30
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Opting into this scheme before automatic enrolment date
31
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CHAPTER 4 — Pensionable earnings
Interpretation
32
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Pensionable earnings
33
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Amounts not forming part of pensionable earnings
34
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Application for residential benefits in kind to form part of pensionable earnings
35
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Money value of residential benefits in kind to form part of pensionable earnings
36
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Pensionable earnings for the purpose of accruing benefits
37
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CHAPTER 5 — Annual rate of pensionable earnings for multiple employments
Multiple regular full-time or part-time employments
38
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Multiple employments including at least one irregular employment
39
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PART 4 — Pension accounts
CHAPTER 1 — Interpretation
Interpretation
40
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Pensionable service
41
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Meaning of “leaver index adjustment”
42
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Meaning of “leaver PIA index adjustment”
43
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CHAPTER 2 — Calculation of accrued pension
Calculation of amount of accrued pension for purposes of retirement other than phased retirement
44
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Calculation of amount of accrued pension for purpose of phased retirement
45
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CHAPTER 3 — Pension accounts: general
Establishment of pension accounts: general
46
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Closure of pension accounts on transfer out or repayment of balance of contributions
47
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CHAPTER 4 — Active member’s account
Establishment of active member’s account
48
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Receipt of transfer values
49
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Receipt of club transfer values
50
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Account to specify amount of pension for a financial year
51
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Account to specify opening balance and index adjustment
52
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Ill-health pension ceases to be payable
53
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Phased retirement pension ceases to be payable
54
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CHAPTER 5 — Additional pension account
Establishment of additional pension account
55
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Account to specify amount of additional pension
56
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Account to specify opening balance and PIA index adjustment
57
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Ill-health pension ceases to be payable
58
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Phased retirement pension ceases to be payable
59
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CHAPTER 6 — Deferred member’s account
Establishment of deferred member’s account
60
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Account to specify amount of accrued earned pension and leaver index adjustment
61
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Account closed after break not exceeding 5 years or after service under another public service scheme
62
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Account remains open after disqualifying break of more than 5 years
63
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Account established after ill-health pension ceases to be payable
64
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Account established after phased retirement pension ceases to be payable
65
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CHAPTER 7 — Pensioner members’ accounts
SECTION 5 — Interpretation
Meaning of “full retirement earned pension”
66
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Meaning of “full retirement additional pension”
67
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Meaning of “phased retirement earned pension”
68
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Meaning of “phased retirement additional pension”
69
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Meaning of “standard reduction”
70
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Meaning of “actuarial adjustment”
71
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Meaning of “commutation amount”
72
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SECTION 6 — Establishment of pensioner members’ accounts
Pension accounts for active or deferred members who become pensioner members
73
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Pension accounts for phased retirement members
74
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SECTION 7 — Closure of accounts
Ill-health pension ceases to be payable
75
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Phased retirement pension ceases to be payable
76
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CHAPTER 8 — Pension accounts for pension credit members
Pension accounts for pension credit members
77
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Separate account for each capacity of membership
78
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PART 5 — Retirement benefits for teachers
CHAPTER 1 — Interpretation
Qualifying for retirement benefits
79
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Re-qualifying for retirement benefits in respect of post-benefit service
80
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Payment of retirement benefits for post-benefit service
81
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CHAPTER 2 — Age retirement
Meaning of “entitlement day” (age retirement pension)
82
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Entitlement to age retirement pension
83
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Annual rate of age retirement pension
84
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Arrears of pension payable to deferred member who becomes pensioner member after reaching normal pension age
85
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CHAPTER 3 — Phased retirement
Interpretation of Chapter
86
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The reduced annual rate condition
87
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The new employment condition
88
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Meaning of “entitlement day” (phased retirement pension)
89
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Entitlement to phased retirement pension
90
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Phased retirement applications
91
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Phased retirement proportion
92
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Annual rate of phased retirement pension
93
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Cessation of phased retirement pension
94
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Subsequent phased retirement applications
95
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CHAPTER 4 — Premature retirement
Interpretation “pensionable service”
96
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Meaning of “entitlement day” (premature retirement pension)
97
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Entitlement to premature retirement pension
98
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Annual rate of premature retirement pension
99
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CHAPTER 5 — Early retirement
Meaning of “entitlement day” (early retirement pension)
100
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Entitlement to early retirement pension
101
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Annual rate of early retirement pension
102
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CHAPTER 6 — Ill health retirement
SECTION 1 — General
Interpretation
103
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Incapacity definitions
104
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Ill-health applications
105
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SECTION 2 — Ill-health pension
Entitlement day for ill-health pension
106
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Entitlement to ill-health pension
107
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No entitlement to ill-health pension
108
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When ill-health pension does not become payable
109
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Annual rate of ill-health pension
110
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When ill-health pension ceases to be payable
111
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SECTION 3 — Total incapacity pension
Meaning of “entitlement day” (total incapacity pension)
112
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Entitlement to total incapacity pension
113
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Annual rate of total incapacity pension
114
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Cessation of total incapacity pension
115
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CHAPTER 7 — Short-service serious ill health grant
Application for payment of grant
116
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Meaning of “entitlement day” (short-service serious ill-health grant)
117
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Entitlement to short-service serious ill-health grant
118
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Amount of grant
119
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CHAPTER 8 — Short-service annuity for post-benefit service
Meaning of “entitlement day” (short-service annuity)
120
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Entitlement to short-service annuity
121
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Annual rate of short-service annuity
122
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PART 6 — Survivor’s benefits
CHAPTER 1 — General interpretation
General
123
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When a retirement pension does not become payable
124
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Meaning of “dies in service”
125
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Meaning of “dies out of service”
126
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Meaning of “dies as a pensioner member”
127
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Payment of survivor benefits for post-benefit service
128
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Death of a dual capacity member
129
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CHAPTER 2 — Specific interpretation
Meaning of “death grant beneficiary”
130
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Meaning of “surviving adult”
131
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Meaning of “surviving nominated partner”
132
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Meaning of “surviving nominated beneficiary”
133
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Meaning of “eligible child”
134
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CHAPTER 3 — Death grant
SECTION 1 — General
Payment of death grant
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