The Teachers' Superannuation (Scotland) Regulations 1993

Expression	Meaning
“Accepted school”	Shall be construed in accordance with regulation B4.
“Actuarial”	Determined by, or in accordance with tables prepared by, the Government Actuary.
“Additional contributions”, “additional period ”	In relation to family benefits, the expressions shall be construed in accordance with paragraph 1(3) of Schedule 6.
“Adviser”	A person 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 7 of Schedule 2, includes a person falling within the definition of “organiser ” and “supervisor ” prescribed in regulation 3 of the 1977 Regulations, whose remuneration is determined on a salary scale accepted by the Secretary of State for the purposes of these Regulations as applicable to teachers.
“Appropriate personal pension scheme”	A personal pension scheme for which there is in force a certificate issued in accordance with section 2 of the Social Security Act 1986[^f00043].
“Appropriate policy”	A policy of insurance or annuity contract which provides an annuity which satisfies requirements prescribed under paragraph 13(2)(b) of Schedule 1A to the Pensions Act[^f00044].
“Approved superannuation scheme”	An occupational pension scheme which– is a statutory scheme, or is approved under Chapter I of Part XIV of the Taxes Act and does not fall within section 591(2)(h) of that Act, or immediately before the date on which these Regulations come into force was an approved superannuation scheme for the purposes of Part IX of the 1977 Regulations.
“Child”	Shall be construed in accordance with regulation E21.
“Comparable British service”	Service which is pensionable under a public service superannuation scheme for teachers in any part of the British Islands outside Scotland.
“Contracted-out employment”, “contracted-out scheme ”	Shall be construed in accordance with sections 30[^f00045] and 32[^f00046] respectively of the Pensions Act.
“Contributable salary”	Shall be construed in accordance with regulation C1.
“Contributions equivalent premium”	A premium under section 42 of the Pensions Act[^f00047].
“Credited service”	The meaning given in paragraph 1(6) of Schedule 6.
“Earnings factors”	Shall be construed in accordance with section 13 of the Social Security Act 1975[^f00048].
“Effective reckonable service”	Shall be construed in accordance with regulation E30.
“Employment”	Employment under a contract of service.
“Equivalent pension benefits”	The meaning given by section 57(1) of the National Insurance Act 1965[^f00049].
“Excluded employment”	Shall be construed in accordance with regulation B6(2).
“Family benefits”	Benefits payable under regulations E21 to E28.
“Family benefit service”	Shall be construed in accordance with regulation E26.
“Full-time service”	Service as a teacher under a contract providing for regular service for the whole of the working week.
“Guaranteed minimum”	A guaranteed minimum under section 35 of the Pensions Act 1975.
“Guaranteed minimum pension”	Shall be construed in accordance with section 26(2) of the Pensions Act[^f00050].
“Incapacitated”	A person is incapacitated– in the case of a teacher, while in the opinion of the Secretary of State the teacher is incapable by reason of infirmity of mind or body of serving efficiently as such, and in any other case, while in the opinion of the Secretary of State the person is incapable by reason of such infirmity of earning his livelihood and is not maintained out of money provided by Parliament or non-domestic rates and community charges levied by local authorities.
“Incapacity gratuity”	A gratuity payable by virtue of regulation E17.
“Member”	The meaning given in paragraph 1(1) of Schedule 6.
“Normal contributions”, “normal service ”	Shall be construed in accordance with paragraph 1(2) of Schedule 6.
“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 employments 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.
“Part-time service”	Service as a teacher under a contract which provides for regular service of less than full-time service and which subsists for at least a period of 6 consecutive weeks.
“Part-time teacher”	A teacher employed in part-time service.
“Payment in lieu of contributions”	A payment in lieu of contributions under Part III of the National Insurance Act 1965.
“Pay period”	The period of employment at the end of which a teacher receives payment of salary from his employer.
“Pensionable employment”	In relation to any time before the date on which these Regulations come into force, the expression means employment in reckonable service for the purposes of the 1977 Regulations or previous provisions. In relation to any time on or after the date on which these Regulations come into force, the expression is to be construed in accordance with Part B.
“Pensionable salary”	Shall be construed in accordance with regulation E29.
“The Pensions Act”	The Social Security Pensions Act 1975[^f00051].
“Personal pension scheme”	The meaning given in section 84(1) of the Social Security Act 1986.
“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 retiring allowances”	Shall be construed in accordance with regulation E4.
“Reckonable service”	Shall be construed in accordance with regulation D1.
“Regular employment”	Employment under a contract which specifies a non-varying pattern of employment.
“Retirement lump sum”	A retirement lump sum payable under Part E.
“Retirement pension”	A retirement pension payable under Part E.
“Retiring allowances”	Shall be construed in accordance with regulation E3.
“Scheme managers”	In relation to a statutory scheme the expression means the Minister of the Crown 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.
“Self-employed pension arrangement”	A personal pension scheme within the meaning of Chapter IV of Part XIV of the Taxes Act which is approved by the Inland Revenue under that Chapter; but which is neither a personal pe nsion scheme within the meaning of the Social Security Act 1986 nor a contract or a scheme approved under Chapter III of Part XIV of the Taxes Act.
“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[^f00052], 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[^f00053] had continued in force, would have been such service 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.
“Taxes Act”	The Income and Corporation Taxes Act 1988[^f00054].
“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 or previous provisions or a retirement pension.
“Terminal sum”	The expression includes a retirement lump sum, an incapacity gratuity, a return of contributions and any sum payable on death.
“The 1965 family benefit Regulations”	The Teachers (Superannuation) (Family Benefits) (Scotland) Regulations 1965[^f00055].
“The 1969 Regulations”	The Teachers Superannuation (Scotland) Regulations 1969[^f00056].
“The 1971 family benefit Regulations”	The Teachers Superannuation (Family Benefits) (Scotland) Regulations 1971[^f00057].
“The 1977 Regulations”	The Teachers' Superannuation (Scotland) Regulations 1977[^f00058].
“War service”	Such service over the age of 18 as is mentioned in section 1 of the Superannuation Act 1946[^f00059] at any time between 1st September 1939 and 31st March 1949 (both dates inclusive), but does not include any service which was or is reckonable service or was or is comparable British service or in respect of which a naval pension, a service pension (within the meaning of the Recall of Army and Air Force Pensioners Act 1948[^f00060] or retired pay is payable.

SCHEDULE 2 — PENSIONABLE EMPLOYMENT

1

Employment as a teacher in a public or grant-aided school, or in a college of education, central institution, or other establishment which is maintained or grant-aided out of moneys either provided by Parliament or raised by the community charges levied by local authorities, except a teacher in employment on or after 1st April 1975 with the Scottish Agricultural College, the East of Scotland College of Agriculture, the North of Scotland College of Agriculture or the West of Scotland Agricultural College who is subject to the Department of Agriculture and Fisheries for Scotland Superannuation Scheme 1975 as a consequence of that employment.

2

Employment as a teacher in a school which is an accepted school within the meaning of regulation B4.

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[^f00061].

4

Employment as a teacher in an independent school which is for the time being recognised by the Secretary of State 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 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.

6

• (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 Secretary of State or a local authority for the purposes of employing him and he elects by notice in writing to the Secretary of State within 3 months of the commencement of employment, with the agreement of his employer, that his service shall be pensionable employment and the Secretary of State agrees; or

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

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

7

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 C3 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 he has continued in pensionable employment since the start of his 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 first pensionable employment; and

• (b) in any other case, is

$$C-D,$ where– C is the teacher’s age at the start of his 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 has been credited on the receipt of a transfer value in respect of comparable British service.$

2

• (1) This paragraph applies to a teacher who at the start of his most recent pensionable employment was entitled in respect of a former employment to material benefits, whether or not they had then become payable.

• (2) Material benefits comprise–

• (a) any benefits by way of pension, allowance, lump sum or gratuity whose actuarial equivalent as an annuity for life from the age of 60 would be more than £104 per year or such higher amount as may be prescribed from time to time by Regulations made under paragraph 15(4) of Schedule 16 to the Social Security Act 1973[^f00062] and section 39(1) of the Pensions Act, 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 does not exceed H,$ where– E is the actuarial equivalent as an annuity for life from the age of 60 of any material benefits, F is the actuarial equivalent as such an annuity of the notional retirement lump sum, G is the annual amount of the notional pension, and H 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 continues in pensionable employment until that age and then becomes entitled to retiring allowances 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 ceased to be in pensionable employment on his 60th birthday and then became entitled to retiring allowances.

3

• (1) This paragraph applies where a teacher–

• (a) has elected to pay additional contributions to purchase past added years under regulation C3; or

• (b) has continued to pay additional contributions to purchase past added years by virtue of regulation C5(1) (elections made before 31st October 1983),

• and before attaining the age of 60 and before the end of the period during which they were to be paid he ceases to be in pensionable employment, otherwise than by reason of his death or his becoming incapacitated or circumstances rendering him entitled to retiring allowances by virtue of regulation E5(1)(f).

• (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 could have elected to pay the additional contributions, B is the length of his reckonable service, excluding any past period reckonable by virtue of additional contributions, when he ceased to be in pensionable employment, C is the total of B and the period beginning at the cessation and ending immediately before his 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 C3, “the past period ” means the period specified under regulation C3(12)(a), and the “contribution period ” means the period specified under regulation C3(12)(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 (and of Part III)–

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

• (b) his 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 that in which the election becomes irrevocable under regulation C3(13).

• (2) The contribution period and the past period must be such that

$$A+B$ does not exceed 15 per cent of his 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 pays other contributions under Part C (except any treated for the purposes of regulation G2 as employer’s contributions) or towards the provision of a pension otherwise than under these Regulations.$

3

Subject to paragraphs 4 and 5, the rate at which the additional contributions are payable is the percentage ascertained from Table 1 below of his contributable salary for the time being.

Contribution period in years	1	2	3	4	5
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
20	32.96	15.97	10.35	7.59	5.97
21	31.79	15.32	9.88	7.20	5.69
22	30.66	14.71	9.45	6.84	5.41
23	29.59	14.15	9.05	6.52	5.13
24	28.57	13.62	8.69	6.24	4.85
25	27.61	13.14	8.36	5.99	4.57
26	26.63	12.71	8.10	5.81	4.47
27	25.74	12.31	7.86	5.64	4.36
28	24.93	11.95	7.64	5.50	4.26
29	24.20	11.63	7.45	5.37	4.15
30	23.55	11.34	7.28	5.26	4.05
31	23.04	11.12	7.15	5.17	4.01
32	22.59	10.91	7.03	5.10	3.97
33	22.18	10.73	6.93	5.03	3.92
34	21.83	10.58	6.85	4.98	3.88
35	21.52	10.45	6.78	4.94	3.84
36	21.31	10.37	6.73	4.92	3.84
37	21.14	10.30	6.70	4.90	3.84
38	20.99	10.25	6.67	4.89	3.83
39	20.87	10.21	6.66	4.89	3.83
40	20.78	10.18	6.65	4.89	3.83
41	20.75	10.18	6.65	4.90	3.85
42	20.74	10.18	6.67	4.91	3.86
43	20.74	10.20	6.68	4.93	3.88
44	20.76	10.22	6.70	4.95	3.90
45	20.81	10.25	6.73	4.97	3.92
46	20.87	10.29	6.76	5.00	3.95
47	20.94	10.33	6.80	5.03	3.98
48	21.04	10.39	6.84	5.06	4.01
49	21.16	10.45	6.89	5.10	4.04
50	21.29	10.52	6.94	5.15	4.07
51	21.44	10.61	7.00	5.20	4.12
52	21.61	10.70	7.07	5.25	4.17
53	21.80	10.80	7.15	5.32	4.22
54	22.01	10.92	7.23	5.39	4.27
55	22.23	11.04	7.32	5.46	4.32
56	22.59	11.24	7.47	5.58	4.47
57	23.00	11.48	7.64	5.73	4.62
58	23.47	11.74	7.84	5.89	4.77
59	23.99	12.04	8.07	6.08	4.91
60	24.57	12.38	8.31	6.28	5.06
61	24.05	12.12	8.14	6.15	4.96
62	23.53	11.85	7.96	6.02	4.85
63	23.01	11.59	7.79	5.88	4.74
64	20.28	10.14	6.76	5.07	4.63
65	21.97	11.07	7.43	5.62
66	21.44	10.78	7.23
67	20.91	10.49
68	20.39
Contribution period in years	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
20	4.84	4.04	3.44	2.97	2.60
21	4.63	3.87	3.31	2.86	2.51
22	4.41	3.70	3.17	2.75	2.42
23	4.20	3.53	3.03	2.64	2.33
24	3.98	3.36	2.90	2.53	2.24
25	3.77	3.19	2.76	2.42	2.16
26	3.68	3.13	2.71	2.38	2.12
27	3.60	3.06	2.65	2.34	2.08
28	3.52	2.99	2.60	2.29	2.05
29	3.44	2.93	2.55	2.25	2.01
30	3.36	2.86	2.49	2.20	1.97
31	3.33	2.84	2.47	2.19	1.96
32	3.29	2.82	2.46	2.18	1.95
33	3.26	2.79	2.44	2.16	1.94
34	3.23	2.77	2.42	2.15	1.93
35	3.20	2.74	2.40	2.13	1.92
36	3.20	2.75	2.40	2.14	1.93
37	3.20	2.75	2.41	2.14	1.93
38	3.20	2.75	2.41	2.14	1.93
39	3.20	2.75	2.41	2.15	1.94
40	3.20	2.75	2.41	2.15	1.94
41	3.22	2.77	2.43	2.17	1.96
42	3.23	2.78	2.44	2.18	1.97
43	3.25	2.80	2.46	2.19	1.98
44	3.26	2.81	2.47	2.21	1.99
45	3.28	2.83	2.49	2.22	2.01
46	3.31	2.85	2.51	2.24	2.03
47	3.34	2.88	2.53	2.27	2.05
48	3.36	2.90	2.56	2.29	2.07
49	3.39	2.93	2.58	2.31	2.10
50	3.42	2.96	2.61	2.34	2.12
51	3.46	2.99	2.63	2.36	2.14
52	3.50	3.02	2.66	2.38	2.16
53	3.54	3.05	2.69	2.40	2.17
54	3.58	3.08	2.17	2.42	2.19
55	3.62	3.12	2.74	2.44	2.21
56	3.75	3.23	2.84	2.53	2.29
57	3.87	3.34	2.94	2.63	2.38
58	4.00	3.45	3.04	2.72	2.46
59	4.12	3.56	3.14	2.81	2.54
60	4.25	3.67	3.24	2.90
61	4.16	3.59	3.17
62	4.07	3.51
63	3.98
Contribution period in years	11	12	13	14	15
---	---	---	---	---	---
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
20	2.32	2.10	1.90	1.73	1.59
21	2.25	2.03	1.84	1.69	1.55
22	2.17	1.96	1.79	1.64	1.51
23	2.10	1.90	1.73	1.59	1.47
24	2.02	1.83	1.68	1.54	1.42
25	1.95	1.77	1.62	1.49	1.38
26	1.91	1.74	1.60	1.48	1.37
27	1.88	1.72	1.58	1.46	1.35
28	1.85	1.69	1.55	1.44	1.34
29	1.82	1.67	1.53	1.42	1.32
30	1.79	1.64	1.51	1.40	1.30
31	1.78	1.63	1.51	1.40	1.30
32	1.77	1.63	1.50	1.39	1.30
33	1.77	1.62	1.50	1.39	1.30
34	1.76	1.61	1.49	1.39	1.30
35	1.75	1.61	1.49	1.38	1.29
36	1.75	1.61	1.49	1.39	1.30
37	1.76	1.62	1.50	1.39	1.30
38	1.76	1.62	1.50	1.40	1.31
39	1.77	1.63	1.51	1.41	1.32
40	1.77	1.63	1.51	1.41	1.32
41	1.79	1.65	1.53	1.42	1.34
42	1.80	1.66	1.54	1.44	1.35
43	1.81	1.67	1.55	1.45	1.36
44	1.83	1.68	1.56	1.46	1.37
45	1.84	1.70	1.58	1.47	1.39
46	1.86	1.71	1.59	1.49	1.40
47	1.88	1.73	1.61	1.50	1.41
48	1.90	1.75	1.62	1.51	1.42
49	1.91	1.76	1.63	1.52	1.43
50	1.93	1.78	1.65	1.54	1.44
51	1.95	1.80	1.66	1.55	1.45
52	1.97	1.81	1.68	1.57	1.47
53	1.99	1.83	1.70	1.59	1.49
54	2.00	1.85	1.71	1.60	1.50
55	2.02	1.86	1.73	1.62
56	2.10	1.94	1.80
57	2.17	2.01
58	2.25
Contribution period in years	16	17	18	19	20
---	---	---	---	---	---
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
20	1.47	1.37	1.28	1.20	1.13
21	1.44	1.34	1.25	1.17	1.10
22	1.40	1.31	1.22	1.15	1.08
23	1.36	1.28	1.20	1.12	1.06
24	1.33	1.24	1.17	1.10	1.04
25	1.29	1.21	1.14	1.08	1.02
26	1.28	1.20	1.13	1.07	1.01
27	1.26	1.19	1.12	1.06	1.00
28	1.25	1.18	1.11	1.05	1.00
29	1.24	1.16	1.10	1.04	0.99
30	1.22	1.15	1.09	1.03	0.98
31	1.22	1.15	1.09	1.03	0.98
32	1.22	1.15	1.09	1.03	0.98
33	1.22	1.15	1.09	1.03	0.98
34	1.22	1.15	1.09	1.03	0.99
35	1.22	1.15	1.09	1.03	0.99
36	1.22	1.16	1.10	1.04	0.99
37	1.23	1.16	1.10	1.05	1.00
38	1.23	1.17	1.11	1.06	1.01
39	1.24	1.17	1.12	1.06	1.01
40	1.25	1.18	1.12	1.07	1.02
41	1.26	1.19	1.13	1.08	1.03
42	1.27	1.20	1.14	1.09	1.04
43	1.28	1.21	1.15	1.09	1.04
44	1.29	1.22	1.16	1.10	1.05
45	1.30	1.23	1.17	1.11	1.06
46	1.31	1.24	1.18	1.12	1.07
47	1.32	1.25	1.19	1.13	1.08
48	1.34	1.26	1.20	1.14	1.09
49	1.35	1.27	1.21	1.15	1.10
50	1.36	1.28	1.22	1.16
51	1.37	1.30	1.23
52	1.39	1.31
53	1.40
Contribution period in years	21	22	23	24	25
---	---	---	---	---	---
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
20	1.06	1.01	0.96	0.91	0.87
21	1.05	0.99	0.94	0.90	0.86
22	1.03	0.97	0.93	0.89	0.85
23	1.01	0.96	0.91	0.87	0.83
24	0.99	0.94	0.90	0.86	0.82
25	0.97	0.92	0.88	0.84	0.81
26	0.96	0.92	0.88	0.84	0.81
27	0.96	0.91	0.87	0.84	0.80
28	0.95	0.91	0.87	0.83	0.80
29	0.94	0.90	0.86	0.83	0.80
30	0.94	0.90	0.86	0.83	0.79
31	0.94	0.90	0.86	0.83	0.80
32	0.94	0.90	0.86	0.83	0.80
33	0.94	0.90	0.87	0.83	0.80
34	0.94	0.90	0.87	0.84	0.81
35	0.94	0.91	0.87	0.84	0.81
36	0.95	0.91	0.88	0.84	0.81
37	0.96	0.92	0.88	0.85	0.82
38	0.96	0.92	0.89	0.85	0.82
39	0.97	0.93	0.89	0.86	0.83
40	0.98	0.94	0.86	0.86	0.83
41	0.98	0.94	0.90	0.87	0.84
42	0.99	0.95	0.91	0.88	0.85
43	1.00	0.96	0.92	0.88	0.85
44	1.00	0.96	0.93	0.89	0.86
45	1.01	0.97	0.93	0.90
46	1.02	0.98	0.94
47	1.03	0.99
48	1.04
Contribution period in years	26	27	28	29	30
---	---	---	---	---	---
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
20	0.83	0.80	0.77	0.74	0.71
21	0.82	0.79	0.76	0.73	0.71
22	0.81	0.78	0.75	0.72	0.70
23	0.80	0.77	0.74	0.72	0.69
24	0.79	0.76	0.73	0.71	0.69
25	0.78	0.75	0.73	0.70	0.68
26	0.78	0.75	0.72	0.70	0.68
27	0.77	0.75	0.72	0.70	0.68
28	0.77	0.75	0.72	0.70	0.68
29	0.77	0.74	0.72	0.70	0.68
30	0.77	0.74	0.72	0.70	0.68
31	0.77	0.74	0.72	0.70	0.68
32	0.77	0.75	0.72	0.70	0.68
33	0.78	0.75	0.72	0.70	0.68
34	0.78	0.75	0.73	0.70	0.68
35	0.78	0.75	0.73	0.71	0.68
36	0.79	0.76	0.73	0.71	0.69
37	0.79	0.76	0.74	0.72	0.69
38	0.79	0.77	0.74	0.72	0.70
39	0.80	0.77	0.75	0.72	0.70
40	0.80	0.78	0.75	0.73
41	0.81	0.78	0.76
42	0.82	0.79
43	0.82
Contribution period in years	31	32	33	34	35
---	---	---	---	---	---
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
20	0.69	0.67	0.65	0.63	0.61
21	0.68	0.66	0.64	0.62	0.60
22	0.68	0.66	0.64	0.62	0.60
23	0.67	0.65	0.63	0.61	0.60
24	0.66	0.65	0.63	0.61	0.59
25	0.66	0.64	0.62	0.61	0.59
26	0.66	0.64	0.62	0.61	0.59
27	0.66	0.64	0.62	0.60	0.59
28	0.66	0.64	0.62	0.60	0.59
29	0.66	0.64	0.62	0.60	0.59
30	0.66	0.64	0.62	0.60	0.59
31	0.66	0.64	0.62	0.60	0.59
32	0.66	0.64	0.62	0.61	0.59
33	0.66	0.64	0.63	0.61	0.59
34	0.66	0.65	0.63	0.61	0.60
35	0.67	0.65	0.63	0.61
36	0.67	0.65	0.63
37	0.67	0.66
38	0.68
Contribution period in years	36	37	38	39	40
---	---	---	---	---	---
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
20	0.59	0.58	0.56	0.55	0.54
21	0.59	0.57	0.56	0.55	0.53
22	0.59	0.57	0.56	0.54	0.53
23	0.58	0.57	0.55	0.54	0.53
24	0.58	0.56	0.55	0.54	0.52
25	0.57	0.56	0.55	0.53	0.52
26	0.57	0.56	0.55	0.53	0.52
27	0.57	0.56	0.55	0.53	0.52
28	0.57	0.56	0.55	0.53	0.52
29	0.57	0.56	0.55	0.53	0.52
30	0.57	0.56	0.55	0.53
31	0.57	0.56	0.55
32	0.58	0.56
33	0.58
Contribution period in years	41	42	43	44	45
---	---	---	---	---	---
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
20	0.52	0.51	0.50	0.49	0.48
21	0.52	0.51	0.50	0.49	0.48
22	0.52	0.51	0.50	0.49	0.47
23	0.52	0.50	0.49	0.48	0.47
24	0.51	0.50	0.49	0.48	0.47
25	0.51	0.50	0.49	0.48
26	0.51	0.50	0.49
27	0.51	0.50
28	0.51
Contribution period in years	46	47	48	49
---	---	---	---	---
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
20	0.47	0.46	0.45	0.44
21	0.47	0.46	0.45
22	0.47	0.46
23	0.46

4

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

• (2) An election under this paragraph–

• (a) has effect only if the Secretary of State notifies the teacher in writing that it has been accepted; and

• (b) on acceptance, has effect as from the next anniversary of the start of the contribution period (“the effective date”).

• (3) From the effective date Table 1 in paragraph 3 applies with the substitution–

• (a) for the the teacher’s age at the date of the principal election, of his age at the date when 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 that number multiplied by–

$$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.$

5

• (1) Subject to sub-paragraphs (2) to (5), if the teacher–

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

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

• the principal election ceases to have effect.

• (2) Unless the teacher receives a return of contributions under regulation C10, he may–

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

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

• by giving written notice to the Secretary of State elect to complete payment of the additional contributions (so that regulation D3(1)(b) will apply instead of regulation D3(2)) by making a lump sum payment under this paragraph.

• (3) Where the teacher had not attained the age of 60 when he ceased to hold his employment, the amount of the payment is, subject to sub-paragraph (4) 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.

• (4) Where–

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

• (b) he 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 attained that age.

• (5) Where the teacher had attained the age of 60 when he ceased to hold his employment, the amount of the payment is, subject to paragraph 3 of Schedule 3, E x 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. TABLE 2 Years remaining in contribution periodMultiplier 10.99321.97032.93443.88354.81865.74076.64887.54298.423109.291

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

6

Where paragraph 5 has become applicable and the teacher is entitled to a retirement lump sum which is smaller than the payment he could elect to make under that paragraph, he 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.

7

Any retirement lump sum to which the teacher is entitled may, subject to paragraph 8(2)(d), be set off in whole or part against any payment to be made under paragraph 5 or 6.

8

• (1) This paragraph applies–

• (a) where paragraph 5 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 5 or 6,

• and another person (“the pensioner”) is entitled under regulation E25 to a long-term pension in respect of him.

• (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 5 or 6 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 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

9

• (1) Subject to paragraphs 10 to 12, the additional contributions consist of a lump sum of AxBxC, 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	29.53
23	28.50
24	27.47
25	26.45
26	25.43
27	24.54
28	23.77
29	23.12
30	22.57
31	22.10
32	21.67
33	21.27
34	20.92
35	20.62
36	20.37
37	20.19
38	20.05
39	19.97
40	19.91
41	19.86
42	19.84
43	19.86
44	19.89
45	19.92
46	19.96
47	20.02
48	20.11
49	20.22
50	20.36
51	20.52
52	20.69
53	20.86
54	21.04
55	21.22
56	21.52
57	22.02
58	22.72
59	23.52
60	24.39
61	23.88
62	23.37
63	22.86
64	22.34
65	21.81
66	21.29
67	20.76
68	20.24
69	19.71

• (2) If the lump sum is not paid within one month after the date on which the election became irrevocable under regulation C3(13), the election ceases to have effect.

10

• (1) Subject to paragraphs 11 and 12, 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 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 9 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 had continued to be employed in the same post and on the same terms.

11

Where notice of the election was given on or after applying for payment of retiring allowances, paragraph 9 has effect with the substitution as “B” of the teacher’s pensionable salary.

12

Where notice of the election was given when the teacher was in part-time pensionable employment, the references in paragraphs 9 and 10 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.

PART III — METHOD C

13

• (1) The contribution period begins on the commencement date, that is to say 1st October next following the date on which notice of the principal election was given.

• (2) Where at the commencement date the teacher has attained the age of 55, the contribution period must be one of not less than 1 nor more than 5 years.

• (3) In any other case, the contribution period must be one of not less than 1 nor more than 10 years, ending on or before the teacher’s 60th birthday.

• (4) The contribution period and the past period must be such that at the commencement date A + B does not exceed 15% of the teacher’s contributable salary, where–

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

• B is the rate at which he pays other contributions under Part C (except any treated for the purposes of regulation G2 as employer’s contributions) or towards the provision of a pension otherwise than under these Regulations.

14

• (1) Subject to paragraph 15, the amount of the additional contributions is to be paid in equal monthly instalments.

• (2) The amount of the additional contributions is C × D × E, where–

• C is the Method B sum,

• D is the number of instalments to be paid, and

• E is the multiplier ascertained from, or where the contribution period is not an exact number of years by extrapolation from, the appropriate Table.

• (3) Where paragraph 13(2) applies, the appropriate Table is Table 4 below.

Range within which relevant rate of interest falls	Contribution period in years and multiplier	Contribution period in years and multiplier	Contribution period in years and multiplier	Contribution period in years and multiplier	Contribution period in years and multiplier
%	1	2	3	4	5
5.00- 5.49	0.0860	0.0443	0.0304	0.0235	0.0194
5.50- 5.99	0.0863	0.0445	0.0306	0.0237	0.0196
6.00- 6.49	0.0865	0.0448	0.0309	0.0239	0.0198
6.50- 6.99	0.0867	0.0450	0.0311	0.0242	0.0200
7.00- 7.49	0.0869	0.0452	0.0313	0.0244	0.0203
7.50- 7.99	0.0872	0.0454	0.0315	0.0246	0.0205
8.00- 8.49	0.0874	0.0456	0.0318	0.0249	0.0207
8.50- 8.99	0.0876	0.0459	0.0320	0.0251	0.0210
9.00- 9.49	0.0878	0.0461	0.0322	0.0253	0.0212
9.50- 9.99	0.0881	0.0463	0.0324	0.0256	0.0214
10.00- 10.49	0.0883	0.0465	0.0327	0.0258	0.0217
10.50- 10.99	0.0885	0.0468	0.0329	0.0260	0.0219
11.00- 11.49	0.0887	0.0470	0.0331	0.0263	0.0222
11.50- 11.99	0.0890	0.0472	0.0334	0.0265	0.0224
12.00- 12.49	0.0892	0.0474	0.0336	0.0267	0.0226
12.50- 12.99	0.0894	0.0476	0.0338	0.0270	0.0229
13.00- 13.49	0.0896	0.0479	0.0340	0.0272	0.0231
13.50- 13.99	0.0898	0.0481	0.0343	0.0274	0.0234
14.00- 14.49	0.0901	0.0483	0.0345	0.0277	0.0236
14.50- 14.99	0.0903	0.0485	0.0347	0.0279	0.0239
15.00- 15.49	0.0905	0.0488	0.0350	0.0282	0.0241
15.50- 15.99	0.0907	0.0490	0.0352	0.0284	0.0244
16.00- 16.49	0.0910	0.0492	0.0354	0.0287	0.0246
16.50- 16.99	0.0912	0.0494	0.0357	0.0289	0.0249
17.00- 17.49	0.0914	0.0497	0.0359	0.0291	0.0251
17.50- 17.99	0.0916	0.0499	0.0361	0.0294	0.0255
18.00- 18.49	0.0919	0.0501	0.0364	0.0296	0.0257
18.50- 18.99	0.0921	0.0504	0.0366	0.0299	0.0260
19.00- 19.49	0.0923	0.0506	0.0369	0.0301	0.0262
19.50- 19.99	0.0925	0.0508	0.0371	0.0304	0.0265

• (4) In any other case, the appropriate Table is Table 5 below.

Range within which relevant rate of interest falls	Contribution period in years and multiplier	Contribution period in years and multiplier	Contribution period in years and multiplier	Contribution period in years and multiplier
%	1	2	3	4
5.00- 5.49	0.0859	0.0441	0.0302	0.0233
5.50- 5.99	0.0861	0.0444	0.0305	0.0235
6.00- 6.49	0.0863	0.0446	0.0307	0.0238
6.50- 6.99	0.0865	0.0448	0.0309	0.0240
7.00- 7.49	0.0868	0.0450	0.0311	0.0242
7.50- 7.99	0.0870	0.0452	0.0314	0.0244
8.00- 8.49	0.0872	0.0455	0.0316	0.0247
8.50- 8.99	0.0874	0.0457	0.0318	0.0249
9.00- 9.49	0.0877	0.0459	0.0320	0.0251
9.50- 9.99	0.0879	0.0461	0.0323	0.0254
10.00- 10.49	0.0881	0.0463	0.0325	0.0256
10.50- 10.99	0.0883	0.0466	0.0327	0.0258
11.00- 11.49	0.0886	0.0468	0.0329	0.0260
11.50- 11.99	0.0888	0.0470	0.0332	0.0263
12.00- 12.49	0.0890	0.0472	0.0334	0.0265
12.50- 12.99	0.0892	0.0475	0.0336	0.0268
13.00- 13.49	0.0894	0.0477	0.0338	0.0270
13.50- 13.99	0.0897	0.0479	0.0341	0.0272
14.00- 14.49	0.0899	0.0481	0.0343	0.0275
14.50- 14.99	0.0901	0.0484	0.0345	0.0277
15.00- 15.49	0.0903	0.0486	0.0348	0.0279
15.50- 15.99	0.0906	0.0488	0.0350	0.0282
16.00- 16.49	0.0908	0.0490	0.0352	0.0284
16.50- 16.99	0.0910	0.0493	0.0355	0.0287
17.00- 17.49	0.0912	0.0495	0.0357	0.0289
17.50- 17.99	0.0914	0.0497	0.0359	0.0292
18.00- 18.49	0.0917	0.0499	0.0362	0.0294
18.50- 18.99	0.0919	0.0502	0.0364	0.0296
19.00- 19.49	0.0921	0.0504	0.0366	0.0299
19.50- 19.99	0.0923	0.0506	0.0369	0.0301
Range within which relevant rate of interest falls	Contribution period in years and multiplier	Contribution period in years and multiplier	Contribution period in years and multiplier	Contribution period in years and multiplier	Contribution period in years and multiplier
%	5	6	7	8	9	10
5.00- 5.49	.0192	.0164	.0144	.0130	.0118	.0109
5.50- 5.99	.0194	.0166	.0147	.0132	.0121	.0112
6.00- 6.49	.0196	.0168	.0149	.0135	.0123	.0114
6.50- 6.99	.0198	.0171	.0151	.0137	.0126	.0117
7.00- 7.49	.0201	.0173	.0154	.0139	.0128	.0119
7.50- 7.99	.0203	.0176	.0156	.0142	.0131	.0122
8.00- 8.49	.0205	.0187	.0159	.0144	.0133	.0125
8;.50- 8.99	.0208	.0180	.0161	.0147	.0136	.0127
9.00- 9.49	.0210	.0183	.0164	.0149	.0139	.0130
9.50- 9.99	.0212	.0185	.0166	.0152	.0141	.0133
10.00- 10.49	.0215	.0188	.0169	.0155	.0144	.0135
10.50- 10.99	.0217	.0190	.0171	.0157	.0147	.0138
11.00- 11.49	.0220	.0193	.0174	.0160	.0149	.0141
11.50- 11.99	.0222	.0195	.0176	.0162	.0152	.0144
12.00- 12.49	.0224	.0198	.0179	.0165	.0155	.0146
12.50- 12.99	.0227	.0200	.0181	.0168	.0158	.0149
13.00- 13.49	.0229	.0203	.0184	.0170	.0160	.0152
13.50- 13.99	.0232	.0205	.0187	.0173	.0163	.0155
14.00- 14.49	.0234	.0208	.0189	.0176	.0166	.0158
14.50- 14.99	.0237	.0210	.0192	.0179	.0169	.0161
15.00- 15.49	.0239	.0213	.0195	.0181	.0172	.0164
15.50- 15.99	.0242	.0215	.0197	.0184	.0174	.0167
16.00- 16.49	.0244	.0218	.0200	.0187	.0177	.0170
16.50- 16.99	.0247	.0221	.0202	.0190	.0180	.0173
17.00- 17.49	.0249	.0223	.0205	.0193	.0183	.0176
17.50- 17.99	.0250	.0226	.0208	.0195	.0186	.0179
18.00- 18.49	.0254	.0228	.0211	.0198	.0189	.0182
18.50- 18.99	.0257	.0231	.0214	.0201	.0192	.0185
19.00- 19.49	.0259	.0234	.0216	.0204	.0195	.0188
19.50- 19.99	.0262	.0236	.0219	.0207	.0198	.0191

• (5) The relevant rate of interest is the average gross redemption yield described in sub-paragraph (6) on the last 1st August before the date on which the election became irrevocable under regulation C3(13) or, if the Stock Exchange was not then open, on the last day on which it had been open.

• (6) The average gross redemption yield is that computed and designated jointly by the Financial Times, the Institute of Actuaries and the Faculty of Actuaries as that appropriate to British Government high-coupon 5-year stocks.

15

• (1) Subject to sub-paragraphs (2) and (3) (and having regard to paragraph 1(2)), if the teacher–

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

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

• the principal election ceases to have effect.

• (2) Unless the teacher receives a return of contributions under regulation C10, he may by giving written notice to the Secretary of State within 3 months after the end of his employment elect to complete payment of the additional contributions (so that regulation D3(1)(b) will apply instead of regulation D3(2)) by making a lump sum payment under this paragraph.

• (3) 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 for the remainder of the contribution period.

• (4) If the payment is not made within 3 months after the end of the teacher’s employment, the election ceases to have effect.

• (5) A lump sum payable under this paragraph may be set off against any retirement lump sum to which the teacher is entitled.

PART IV — METHOD D

16

• (1) Where the teacher has not attained the age of 60 when he ceases to be in pensionable employment, the additional contributions consist of a lump sum which is the actuarial equivalent of the actual or prospective increase in benefits attributable to his becoming entitled to count the past period as reckonable service under regulation D3.

• (2) In any other case, the additional contributions consist of a lump sum calculated in accordance with paragraph 9(1) but with the substitution as “B” of his pensionable salary.

• (3) A lump sum payable under this paragraph may be set off against any retirement lump sum to which the teacher is entitled.

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

PART I

1

• (1) Subject to sub-paragraphs (2) to (5) and paragraphs 2 and 3, where immediately before the date on which these Regulations come into force contributions remained to be paid under regulation 23 of the 1977 Regulations (contributions payable by “Method 1 ”), 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 they are to be paid direct to the Secretary of State.

• (2) Subject to sub-paragraphs (3) to (5), the teacher paying the contributions may at any time elect to pay them at a higher rate.

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

• (4) If the teacher is paying other additional contributions under Part C, sub-paragraph (3) has effect with the substitution for “9 ” of the number obtained by deducting from 9 the percentage rate of those other contributions.

• (5) An election under this paragraph–

• (a) must be made by giving written notice to the Secretary of State; and

• (b) has effect from the next anniversary of the date from which the contributions became payable at the previous rate.

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 5 to 8 of Schedule 4 (election to pay a lump sum etc.) and paragraphs 1 and 2 of Schedule 7 (reckonable service) apply as if the contributions had been payable under regulation C3, but with the substitution for Table 2 in paragraph 5(5) of Schedule 4 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 the date on which these Regulations come into force contributions remained to be paid under regulation 25 of the 1977 Regulations (contributions payable by “Method 3 ”), 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 may by giving written notice to the Secretary of State 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 agrees, be set off against any retirement lump sum to which the teacher is entitled.

PART II

6

• (1) Subject to sub-paragraph (2), 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.

• (2) If the teacher paying the contributions elects to pay additional contributions to purchase past added years under regulation C3, sub-paragraph (1) ceases to apply when he begins to pay those additional contributions.

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 and continued by regulation 13 of the 1971 family benefit Regulations;

• “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 retiring allowances 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 Secretary of State 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 Secretary of State, 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 E22,

• 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%	5%	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 E22; or

• (b) becomes qualified for retiring allowances 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 under	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 retiring allowances; 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 Secretary of State within 6 months after the date on which the man became entitled to payment of retiring allowances;

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

• (c) is irrevocable.

• (3) The family benefit contributions payable as a result of an election under this paragraph consistof 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 1/6th. TABLE 4 Age on date of electionFactor 32 or under3.1533-373.2038-423.3043-473.3548 and over3.40

8

• (1) This paragraph applies where–

• (a) a member or non-member dies before becoming entitled to payment of retiring allowances; 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

• (c) he leaves a widow.

• (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 Secretary of State within 3 months after the death; and

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

• (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–