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The Teachers’ Pensions Regulations 2010

Type Statutory-Instrument

Publication 2010-03-24

Last updated 2025-04-01

State In force

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

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(11) The amount is an amount equal to a refund of D's contributions (calculated in accordance with regulation 23) paid in respect of any reckonable service which is not taken into account in the calculation of benefits.

Death grant: death out of service (further employment)

86

(1) If a person (D) dies having been in further employment, regulation 85 (death grant: death out of service) applies with the following modifications.

(2) In paragraph (2) the reference to a retirement pension is a reference to a retirement pension paid in respect of further employment which D entered most recently (“the last further employment”).

(3) For paragraph (4) substitute—

(4) D falls within this paragraph if D was qualified for retirement benefits following further employment.

(4) In paragraph (8) the reference to D's average salary, D's reckonable service and benefits previously payable to D is a reference to average salary, reckonable service and benefits in respect of the last further employment.

(5) In paragraph (11) the reference to D's contributions is to a reference to contributions in respect of the last further employment.

Death grant: death of pensioner

87

(1) This regulation applies to the following pensions—

(a) a phased retirement pension;

(b) a retirement pension;

(d) an additional pension.

(2) But this regulation does not apply to the following pensions—

(a) a phased retirement pension which ceased to be payable under regulation 59 (cessation of phased retirement pension);

(b) an ill-health pension, or that part of such a pension, which ceased to be payable under regulation 68 (cessation and reinstatement of ill-health pension (application received before 6th January 2007)) or regulation 69 (cessation of ill-health pension (application received on or after 6th January 2007)).

(d) a total incapacity pension which ceased to be payable under regulation 67 (cessation of total incapacity pension).

(3) A death grant may be paid on the death of a person (D) if—

(a) a pension to which this regulation applies had become payable before D's death, and

(b) AR is greater than AP.

(4) For the purpose of paragraph (3) the following pensions do not become payable before a person's death unless payment is initiated before the person's death—

(a) an ill-health pension;

(b) an additional pension paid with an ill-health pension;

(5) AR is 5 times the annual rate of the pension at the date of D's death.

(6) AP is the amount payable to D since the pension became payable.

(7) For the purpose of calculating AR and AP, any amount by which a pension was reduced by regulation 63 (reduction of benefits: duplicate pensions) or 64 (abatement of retirement pension during further employment) is to be treated as being payable.

(8) The amount of the death grant is AR-AP.

PART 9 — Family benefits

Introduction

88

This Part makes provision for the payment of—

(a) adult pensions;

(b) additional pensions for surviving adults;

Family benefits (further employment)

89

(1) For the purpose of calculating benefits under this Part in respect of each period after a person (P) enters further employment, P is to be treated as if P entered pensionable employment for the first time on entering the further employment.

(2) Where P—

(a) ceases to be in further employment (“the first further employment”) and satisfies the condition for retirement in relation to the first further employment, but

(b) re-enters further employment (“the second further employment”) before making an application under regulation 107 (payment of benefits on application to Secretary of State) in relation to the first further employment

the first further employment and the second further employment are treated as a single period of further employment.

(3) This regulation is subject to paragraph 22 of Schedule 13 (further employment commencing before 1st April 1997).

Nomination of surviving nominated partner

90

(1) A person (B) is a surviving qualifying partner of a person (A), if the condition in paragraph (2) is satisfied for a continuous period of at least 2 years ending on A’s death.

(2) The condition is that—

(a) A is able to marry, or form a civil partnership with, B,

(b) A and B are living with each other as if they were husband and wife or civil partners,

(d) either B is financially dependent on A or A and B are financially interdependent.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Nomination of surviving nominated beneficiary

91

(1) A person (A) may nominate another person (B) to receive a pension by giving written notice to the Secretary of State if Conditions 1 and 2 are satisfied.

(2) Condition 1 is that A has reckonable service which has not been used to calculate a retirement pension payable to A.

(3) Condition 2 is that—

(a) A is neither married nor a civil partner,

(b) no person has satisfied the condition in regulation 90(2) in relation to A for a period of two years or more ending on A’s death,

(d) B is neither married nor a civil partner,

(e) where B is A's parent, brother or sister, either B has never married nor formed a civil partnership or B is widowed or a surviving civil partner,

(f) where B is A's step-parent, B is widowed or a surviving civil partner,

(g) where B is A's brother or sister, B is not an eligible child of A,

(h) B is not living with another person as if they were husband and wife or civil partners, and

(i) B is wholly or mainly financially dependent on A.

(4) A nomination ceases to have effect if—

(a) A gives written notice of revocation to the Secretary of State,

(b) A makes a subsequent nomination under this regulation,

(c) a person has satisfied the condition in regulation 90(2) in relation to A for a period of two years or more ending on A’s death;

(d) either A or B marries or forms a civil partnership,

(e) B begins to live with another person as if they were husband and wife or civil partners, or

(f) B dies.

(5) B is A's surviving nominated beneficiary if, at the date of A's death—

(a) the nomination has effect, and

(b) Condition 2 is satisfied.

Meaning of “surviving adult”

92

In these Regulations the “surviving adult” of a person who has died means the deceased's widow, widower, surviving civil partner, surviving qualifying partner or surviving nominated beneficiary.

Meaning of “eligible child”

93

(1) For the purpose of these Regulations, a person (C) is the “eligible child” of another person (D) if—

(i) C is a child of D born during D's lifetime or within 12 months after D's death,

(ii) C was adopted by D, or

(iii) C was accepted by D as a member of the family and was wholly or mainly financially dependent on D at the date of D's death;

(b) C is neither married nor a civil partner and has never married nor formed a civil partnership; and

(2) Condition 1 is that C is under 17.

(3) Condition 2 is that—

(a) C is 17 or over and under 23,

(b) C is receiving full-time education, and

(4) Condition 3 is that C—

(a) C is incapable of earning a livelihood by reason of physical or mental impairment,

(b) C was dependent on D at the date of the D's death because of that impairment, and

(5) For the purpose of Condition 2—

(a) a person who takes no more than one break not exceeding a year or such longer period as the Secretary of State may determine in the circumstances of the particular case is not to be treated as ceasing to receive full-time education;

(b) a person who ceases to receive full-time education is to be treated as receiving it up to and including the week which includes whichever of the following days occurs first after the end of the term in which the person ceases to receive it—

(i) the first Monday in January,

(ii) the first Monday after Easter Monday,

(iii) the first Monday in September.

(6) For the purpose of Condition 3 “local authority” includes a non-metropolitan district council for an area for which there is a county council.

(7) For the purpose of this regulation, a person is to be treated as receiving full-time education if the person attends a course of full-time vocational training of not less than 2 years' duration.

(8) For the purpose of determining whether a person is the eligible child of a person who was not in pensionable employment on or after 1st May 1994, omit paragraph (3)(c).

(9) For the purpose of determining whether a person is the eligible child of a person who was entitled to payment of retirement benefits under regulation E4 of TPR 1997 on 5th April 2006 or whether a child (as defined in regulation E22 of those Regulations) to whom a pension was payable on that date is an eligible child—

(a) in paragraph (1)(a)(iii), omit “financially”;

(b) in paragraph (3)(a), omit “and under 23”;

(c) in paragraph (4)(b) after “that impairment” insert “ or became so incapable while satisfying Condition 1 or Condition 2 ”.

Adult pensions

94

(1) This regulation applies on the death of a person (D) if—

(a) D was in pensionable employment after 31st March 1972, and

(b) D had adult pension qualification service of—

(i) at least 2 years, where D was in pensionable employment at any time after 5th April 1988, or

(ii) at least 5 years, where D was not in pensionable employment after 5th April 1988.

(2) For the purpose of calculating benefits in respect of a period after D entered further employment, paragraph (1) has effect as if for sub-paragraph (b) there were substituted—

(b) D was qualified for retirement benefits following further employment.

(3) An adult pension is payable to D's surviving adult from the day after the date of D's death.

(4) Except as otherwise provided in these Regulations, the pension is payable for life.

(5) D falls within this paragraph if—

(a) D was not in pensionable employment after 31st December 2006, or

(b) D did not pay contributions under regulation C9 of TPR 1997 or regulation 19 (election to pay contributions by a person serving in a reserve force) in respect of a period after that date.

(6) If D falls within paragraph (5), the pension ceases to be payable if D's surviving adult marries, forms a civil partnership, or lives with another person as if they were husband and wife or civil partners.

(7) Paragraph (6) does not apply—

(a) if the Secretary of State determines that paragraph (6) does not apply in the circumstances of the particular case

(i) to prevent cessation of a pension, or

(ii) to reinstate a previously ceased pension;

(b) to so much of any pension as is payable in respect of section 9(2B) rights to a widow or widower whose entitlement arose from a death occurring before 5th December 2005 and who forms a civil partnership or lives with another person as if they were civil partners;

(c) where D dies in service, as a phased retirement pensioner or as a retirement pensioner, during the first 3 months after D's death.

(8) The annual rate of the pension is to be calculated in accordance with regulations 95 (adult pensions: short-term rate) and 96 (adult pensions: long-term rate).

(9) Schedule 8 (adult pension qualification service) has effect for determining D's adult pension qualification service.

Adult pensions: short-term rate

95

(1) The annual rate of an adult pension which becomes payable on the death of a person (D) is to be calculated in accordance with this regulation during the first 3 months after D's death.

(2) The annual rate of the adult pension is made up of the following—

(a) where D dies in service and falls within paragraph (2)(a) or (b) of regulation 100 (short-term rate of adult and child pensions: supplemental), the annual rate of D's contributable salary on D's last day in pensionable employment, disregarding any reduction by reason of sick leave or maternity, paternity ... , shared parental , parental bereavement or adoption leave;

(b) where D dies in service and falls within paragraph (2)(c) or (d) of regulation 100 (short-term rate of adult and child pensions: supplemental), the annual rate, at the date of D's death, of the notional salary mentioned in regulation C9(7) of TPR 1997 or, as the case may be, regulation 19(8);

(c) where D dies as a phased retirement pensioner, the annual rate at the date of D's death of any phased retirement pension;

(d) where D dies as a retirement pensioner, the annual rate at the date of D's death of any retirement pension.

(3) Where—

(a) D does not die in service, or die as a phased retirement pensioner or as a retirement pensioner, or

(b) where the annual rate of the adult pension calculated in accordance with paragraph (2) is smaller than the annual rate calculated in accordance with regulation 96 (adult pensions: long-term rate),

the annual rate of the adult pension is the same as the annual rate calculated in accordance with that regulation.

Adult pensions: long-term rate

96

(1) Except as provided in regulation 95 (adult pensions: short-term rate), the annual rate of an adult pension is 1/160 x the average salary of the person (D) on whose death the pension is payable x D's family benefit service (in years and fractions of a year).

(2) But where a pension-sharing order has taken effect, the amount of the pension must be reduced by the same proportion by which D's retirement benefits were reduced or would have been reduced if they had been payable at the date of D's death.

(3) Where paragraph 27 of Schedule 5 applies and a person entitled to limit the amount of the deduction or lump sum has done so, the retrospective salary increase is not to be taken into account in calculating D's average salary for the purpose of paragraph (1).

(4) Part 1 of Schedule 9 (family benefit service) has effect for determining D's family benefit service.

Child pensions

97

(1) This regulation applies on the death of a person (D) if—

(a) D was in pensionable employment at any time after 31st March 1972, and

(b) D was qualified for retirement benefits or qualified for retirement benefits following further employment.

(2) A child pension is payable to an eligible child of D from the day after the date of D's death.

(3) But where child pensions payable on the death of more than two persons would, apart from this paragraph, be payable to an eligible child, the only pensions payable to that child are to be the pensions payable on the death of the two persons whose death results in pensions of the greatest value becoming payable.

(4) The pension is not payable—

(a) while an eligible child is taking a break (as mentioned in paragraph (5)(a) of regulation 93 (meaning of “eligible child”)) from full-time education or a course of full-time vocational training of not less than 2 years' duration;

(b) while an eligible child attending such a course of full-time vocational training is being paid at a rate which equals or exceeds the annual rate at which an official pension within the meaning of section 5(1) of PIA 1971 would be payable if the pension had begun, and first qualified for increases under that Act on 1st April 2010 and had then been payable at an annual rate of £2675.

(5) The pension ceases to be payable when the person to whom it was payable ceases to be an eligible child.

(6) Where D dies in service, or dies as a phased retirement pensioner or as a retirement pensioner, paragraphs (4) and (5) do not apply while the annual rate of the child pension is calculated in accordance with regulation 98 (child pensions: short-term rate).

(7) The annual rate of the pension is to be calculated in accordance with regulations 98 (child pensions: short-term rate) and 99 (child pensions: long-term rate).

Child pensions: short-term rate

98

(1) The annual rate of a child pension which becomes payable on the death of a person (D) is to be calculated in accordance with this regulation during the following periods—

(a) where no adult pension becomes payable on D's death, the first 6 months after D's death;

(b) where an adult pension becomes payable on D's death and continues to be payable for the first 3 months after D's death, those 3 months;

(c) where an adult pension becomes payable on D's death but ceases to be payable before 3 months after D's death, the first 3 + BP months after D's death.

(2) BP is 3 minus the number of months (and fractions of a month) during which the adult pension was payable.

(3) The annual rate of the child pension is made up of the following—

(a) where D dies in service and falls within paragraph (2)(a) or (b) of regulation 100 (short-term rate of adult and child pensions: supplemental), the annual rate of D's contributable salary on D's last day in pensionable employment, disregarding any reduction by reason of sick leave or maternity, paternity ... shared parental , parental bereavement or adoption leave, divided by the number of D's eligible children to whom a pension is payable;

(b) where D dies in service and falls within paragraph (2)(c) or (d) of regulation 100, the annual rate, at the date of D's death, of the notional salary mentioned in regulation C9(7) of TPR 1997 or, as the case may be, regulation 19(8), divided by the number of D's eligible children to whom a pension is payable;

(c) where D dies as a phased retirement pensioner, the annual rate at the date of D's death (disregarding any reduction by virtue of a pension-sharing order) of any phased retirement pension, divided by the number of D's eligible children to whom a pension is payable;

(d) where D dies as a retirement pensioner, the annual rate at the date of D's death (disregarding any reduction by virtue of a pension-sharing order) of any retirement pension, divided by the number of D's eligible children to whom a pension is payable.

(4) Where—

(a) D does not die in service, or die as a phased retirement pensioner or as a retirement pensioner, or

(b) where the annual rate of the child pension calculated in accordance with paragraph (3) is smaller than the annual rate calculated in accordance with regulation 99 (child pensions: long-term rate),

the annual rate of the child pension is the same as the annual rate calculated in accordance with that regulation.

Child pensions: long-term rate

99

(1) Except as provided in regulation 98 (child pensions: short-term rate), the annual rate of a child pension is R x the average salary of the person (D) on whose death the pension is payable x D's family benefit service (in years and fractions of a year)/EC.

(2) R is—

(a) while an adult pension is payable in respect of D, 1/160;

(b) where no adult pension becomes payable on D's death or where such a pension became payable on D's death but ceases to be payable, 1/120.

(3) EC is—

(a) 2 while the number of D's eligible children to whom a child pension is payable is 1 or 2, and

(b) the number of D's eligible children to whom a child pension is payable in any other case.

(4) Part 2 of Schedule 9 (family benefit service) has effect for determining D's family benefit service.

Short-term rate of adult and child pensions: supplemental

100

(1) This regulation has effect for the purpose of this Part.

(2) A person (D) dies “in service” if D dies in any of the following circumstances—

(a) D dies in pensionable employment;

(b) D ceases to be in pensionable employment because D is incapacitated and dies within 12 months after the cessation of the pensionable employment without returning to employment in a capacity mentioned in Schedule 2 and before a retirement pension, the calculation of which takes into account that pensionable employment, becomes payable;

(c) D dies during a period in respect of which D is paying contributions under regulation C9 of TPR 1997 or regulation 19 (election to pay contributions by a person serving in a reserve force);

(d) the period in respect of which D is paying contributions under regulation C9 of TPR 1997 or regulation 19 ends because D is incapacitated, and D dies within 12 months after the end of that period without returning to employment in a capacity mentioned in Schedule 2 and before a retirement pension becomes payable.

(3) A person (D) dies “as a phased retirement pensioner” if D dies after a phased retirement pension (other than one which has ceased to be payable under regulation 59 (cessation of phased retirement pension)) becomes payable.

(4) A person (D) dies “as a retirement pensioner” if D dies after a retirement pension becomes payable.

(5) For the purpose of this regulation, an ill-health pension does not become payable before a person's death unless payment is initiated before the person's death.

Additional pensions for surviving adults

101

(1) This regulation applies on the death of the AP beneficiary (D) of an AP election.

(2) An additional pension is payable in respect of each AP election of which D is an AP beneficiary from the day after the date of D's death to D's surviving adult for life.

(3) The annual rate of the pension is half the amount with which D is credited under Schedule 4 in respect of the AP election multiplied by the factor mentioned in paragraph (5) if that factor is greater than 1.

(4) But where D dies in service, as a phased retirement pensioner or as a retirement pensioner, during the first 3 months after D's death, the annual rate of the pension is the annual rate, at the date of D's death, of the additional pension which was payable to D.

(5) The factor is—

(a) in relation to an election made under paragraph 2 of Schedule 4 on or before 22nd June 2010, (RPI1/RPI2)/X, where—

(i) RPI1 is the retail prices index for the penultimate month before the month which includes the day before the day mentioned in paragraph (2),

(ii) RPI2 is the retail prices index for the month which includes the start date, and

(iii) X is A/B, or 1 if greater, where—

(aa) A is the amount to which the AP credited amount is increased under PIA 1971 between the AP deemed date and the day mentioned in paragraph (2), and

(bb) B is the AP credited amount; or

(b) in relation to an election made under paragraph 2 of Schedule 4 after 22nd June 2010, (CPI1/CPI2)/X, where—

(i) CPI1 is the consumer prices index for the penultimate month before the month which includes the day before the day mentioned in paragraph (2),

(ii) CPI2 is the consumer prices index for the month which includes the start date, and

(iii) X is A/B, or 1 if greater, where—

(aa) A is the amount to which the AP credited amount is increased under PIA 1971 between the AP deemed date and the day mentioned in paragraph (2), and

(bb) B is the AP credited amount.

(6) In this regulation—

“AP beneficiary” has the same meaning as in Schedule 4 (contributions for additional pensions);

“AP credited amount” means the amount with which D is credited under Schedule 4 in respect of the AP election;

“AP deemed date” means the day on which the additional pension is deemed to begin for the purposes of PIA 1971 (see section 8(2) of that Act);

“AP election” means an election accepted by the Secretary of State under Schedule 4 (contributions for additional pensions) which is a dependant’s election as defined in paragraph 1 of that Schedule; and

“start date” has the same meaning as in Schedule 4.

PART 10 — Benefits for pension credit members

Introduction and interpretation

102

(1) This Part makes provision for the discharge of the Secretary of State's liability in respect of pension credits by the payment of—

(a) death grants;

(b) pension credit retirement benefits.

(2) In this Part “normal pension age” in relation to a pension credit member means—

(a) 60, if on the transfer day the pension debit member was a pre-2007 entrant, and

(b) 65, if on the transfer day the pension debit member was a person with mixed service or a 2007 or later entrant.

Person to whom death grant is payable on death of pension credit member

103

(1) A pension credit member (“the appointor”) may nominate another individual (“the nominee”) for the purpose of this Part by giving written notice to the Secretary of State.

(2) A nomination under paragraph (1) ceases to have effect if—

(a) the appointor revokes the nomination by giving written notice to the Secretary of State,

(b) the appointor subsequently nominates a different person in place of the nominee, or

(3) The nominee is the appointor's death grant beneficiary for the purpose of this Part if the nomination has effect at the date of the appointor's death.

(4) Where the appointor nominates more than one individual under paragraph (1), the notice must state in relation to each nominee—

(a) the share of the death grant to be paid to the nominee, and

(b) whether, if the nominee predeceases the appointor, the Secretary of State must treat the notice as stating that the deceased nominee's share of the death grant be paid—

(i) to the surviving nominee or, if there is more than one, to the surviving nominees in accordance with paragraph (5), or

(ii) to the appointor's personal representatives as part of the appointor's estate.

(5) Where the share of the deceased's nominee's death grant is to be paid to the surviving nominees, it is to be paid to them in shares such that the proportion which each surviving nominee's share bears to each of the other surviving nominee's shares is the same as it was in the nomination.

(6) Any death grant paid under this Part must be paid to the appointor's death grant beneficiary or, if more than one, death grant beneficiaries in the shares determined in accordance with paragraphs (4) and (5).

(7) But where there is no death grant beneficiary, the death grant must be paid to the appointor's surviving spouse or surviving civil partner , or surviving qualifying partner or, if there is no such person, to the appointor's personal representatives as part of the appointor's estate.

Death grant: death of pension credit member before benefits payable

104

(1) A death grant may be paid on the death of a pension credit member (D) who dies before pension credit retirement benefits become payable under regulation 105 (pension credit retirement benefits).

(2) The amount of the death grant is—

(a) where D had a normal pension age of 60, an amount equal to the amount of the pension credit retirement lump sum which would have been payable if D had reached that age at the date of D's death, and

(b) where D had a normal pension age of 65, an amount equal to the amount of the pension credit retirement lump sum which would have been payable if D had had a normal pension age of 60 and had reached that age at the date of D's death.

Pension credit retirement benefits

105

(1) A pension credit retirement pension is payable to a pension credit member (P) from the entitlement day.

(2) Except as otherwise provided in these Regulations, the pension is payable for life.

(3) Where P has a normal pension age of 60 a pension credit retirement lump sum is payable to P on the entitlement day.

(4) But a pension credit retirement lump sum is not payable if—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) a retirement lump sum became payable to the pension debit member before the transfer day, unless—

(i) the pension debit member was in further employment on the transfer day, or

(ii) the pension debit member had ceased to be in further employment on the transfer day but payment of retirement benefits relating to that further employment has not been initiated on the transfer day.

(5) The entitlement day cannot be before the transfer day and paragraphs (6) to (8) are subject to this paragraph.

(6) Where the pension debit member was in pensionable employment or excluded employment on or after 30th March 2000, the entitlement day must be after P reaches 55.

(7) Where paragraph (6) applies and, in the application for payment under regulation 107, P specifies that the pension (and, where appropriate, lump sum) is to be payable on a date—

(a) before P reaches 60, where P has a normal pension age of 60, or

(b) before P reaches 65 where P has a normal pension age of 65

the entitlement day is such day as P may specify in P's application which must be no earlier than 6 weeks after the day on which the application is made.

(8) Where—

(a) paragraph (6) does not apply, or

(b) paragraph (6) applies but paragraph (7) does not apply,

the entitlement day is the date on which P reaches the normal pension age.

(9) If a pension credit retirement lump sum is payable—

(a) the annual rate of the pension credit retirement pension must be such that the combined value of the pension credit retirement pension and the pension credit retirement lump sum, when calculated in accordance with regulations made under paragraph 5(b) of Schedule 5 to WRPA 1999, equals the amount of the pension credit, and

(b) the amount of the pension credit retirement lump sum must be 3 times the annual rate of the pension credit retirement pension.

(10) But where—

(a) a phased retirement lump sum became payable to the pension debit member before the transfer day, or

(b) a retirement lump sum became payable to the pension debit member before the transfer day, but the pension debit member—

(i) was in further employment on the transfer day, or

(ii) had ceased to be in further employment on the transfer day, but payment of retirement benefits relating to the further employment had not been initiated on the transfer day

paragraph (9)(b) does not apply and the relationship between the pension credit retirement lump sum and the annual rate of pension credit retirement pension is to be determined by the Secretary of State after taking advice from the scheme actuary.

(11) If no lump sum is payable, the annual rate of the pension credit retirement pension must be such that its value, when calculated in accordance with regulations made under paragraph 5(b) of Schedule 5 to WRPA 1999, equals the amount of the pension credit.

(12) But if paragraph (7) applies the amounts referred to in paragraphs (9) to (11) must be multiplied by the appropriate factor.

Death grant: death of pension credit member after benefits payable

106

(1) A death grant may be paid on the death of a pension credit member (D) if—

(a) a pension credit retirement pension had become payable before D's death, and

(b) AR is greater than AP.

(2) AR is 5 times the annual rate of the pension at the date of D's death.

(3) AP is the amount payable to D since the pension became payable.

(4) The amount of the death grant is AR-AP.

PART 11 — General

Payment of benefits on application to Secretary of State

107

(1) Benefits under these Regulations are payable by the Secretary of State.

(2) Despite any provision of these Regulations according to which a benefit becomes payable at a certain time, no benefit is to be paid unless paragraphs (3) to (5) have been complied with.

(3) A written application for payment must be made to the Secretary of State.

(4) The applicant must provide the Secretary of State with such relevant information in the applicant's possession or which the applicant can reasonably be expected to obtain as the Secretary of State may specify in writing.

(5) An application for ill-health retirement benefits, or for a short-service serious ill-health grant, must be accompanied by all the medical evidence necessary for the Secretary of State to determine that the applicant is entitled to the benefit or benefits including, where applicable, evidence that the person's ability to carry out work is impaired by more than 90% and is likely permanently to be so.

(6) Where a person ceases to be in further employment (“the earlier further employment”) and subsequently re-enters further employment (“the subsequent further employment”) without making an application under this regulation for retirement benefits in respect of the earlier further employment, no application may be made under this regulation for retirement benefits solely in respect of the earlier further employment during the subsequent further employment.

Lump sums: declaration

108

(1) This regulation applies where the Secretary of State is proposing to pay a lump sum to a person (P) under—

(a) regulation 58 (phased retirement benefits);

(b) regulation 60 (retirement benefits);

(d) regulation 80 (admitted service benefits;

(e) regulation 105 (pension credit retirement benefits);

(f) regulation 116 (election to receive lump sum in place of part of pension);

(g) regulation 118 (commutation: serious ill health);

(h) regulation 119 (commutation: small pensions).

(2) P must, by a date determined by the Secretary of State, provide a declaration in a form specified by the Secretary of State and signed by P that, on payment of the lump sum, paragraph 3A of Schedule 29 to FA 2004 would not apply.

(3) If no such declaration is provided by the date determined by the Secretary of State—

(a) in the case of a lump sum under regulation 58 (phased retirement benefits) the Secretary of State is to treat P's election under regulation 57 (election to receive phased retirement benefits) as never having been made;

(b) in the case of a lump sum under regulation 60 (retirement benefits) regulation 65 (total incapacity lump sum) regulation 80 (admitted service benefits ) or regulation 105 (pension credit retirement benefits)—

(i) the Secretary of State may determine that the lump sum is not payable to P, and

(ii) if the Secretary of State so determines, the Secretary of State must, in place of the lump sum, increase the annual rate of the pension paid under that regulation by an amount representing the value of the lump sum;

(c) in the case of a lump sum under regulation 116 (election to receive lump sum in place of part of pension), regulation 118 (commutation: serious ill health) or regulation 119 (commutation: small pensions), the Secretary of State is to treat P's application under that regulation as never having been made.

(4) The amount representing the value of the lump sum referred to in paragraph (3)(b) is to be determined by the Secretary of State after taking advice from the scheme actuary.

Monthly payments

109

(1) This regulation applies to the payment of a pension except where regulation 110 (quarterly payments) applies.

(2) An initial payment is to be made on the initial payment date.

(3) The amount of the initial payment is DI/DM x AR/12, where—

DI is the number of days in the period beginning on the payable date and ending on the initial payment date and is 1 where the payable date falls on the initial payment date, and

DM is the number of days in the period beginning on the day which falls 1 month before the day after the initial payment date and ending on the initial payment date.

(4) Subsequent payments of AR/12 are to be made on the payment date in subsequent months.

(5) Where the cessation date does not fall on the payment date, a final payment is to be made on, or as soon as possible after, the cessation date.

(6) The amount of the final payment is DF/DM x AR/12, where—

DF is the number of days in the period beginning on the day immediately following the last payment date before the cessation date and ending on the cessation date, and

DM is the number of days in the period beginning on the day immediately following the last payment date before the cessation date and ending on what would have been the next payment date if the pension had not ceased to be payable.

(7) In the case of a pension under Part 9 (family benefits), the payment date is the 28th day of the month.

(8) In the case of any other pension, the payment date is the day before the day of the month on which the person to whom the pension is payable was born, and—

(a) where the person was born on the 1st day, it is the last day of the month;

(b) where the person was born on the 30th day, for any month in which there is no 29th day it is the 28th day of the month;

(c) where the person was born on the 31st day, for any month in which there is no 30th day it is the last day of the month.

(9) In this regulation—

AR is the annual rate of the pension;

“cessation date” means the last day on which the pension is payable;

“initial payment date” means the first payment date which follows the payable date or, if the payable date falls on the payment date, the payable date;

“payable date” means the date on which the pension becomes payable;

“pension” includes an annuity.

Quarterly payments

110

(1) This regulation applies to the payment of a pension where a person's application under regulation 107 (payment of benefits on application to Secretary of State) includes a request that the pension be paid quarterly.

(2) An initial payment is to be made on the initial payment date.

(3) The amount of the initial payment is DI/DQ x AR/4, where—

DI is the number of days in the period beginning on the payable date and ending on the initial payment date, and

DQ is the number of days in the period beginning on the day which falls 3 months before the day after the initial payment date and ending on the initial payment date.

(4) Subsequent payments of AR/4 are to be made on the payment date in every third month after the month in which the initial payment date falls.

(5) Where the cessation date does not fall on a day on which a payment under paragraph (4) is to be made, a final payment is to be made on, or as soon as possible after, the cessation date.

(6) The amount of the final payment is DF/DQ x AR/4, where—

DF is the number of days in the period beginning on the day immediately following the last day on which a payment under paragraph (4) was to be made and ending on the cessation date, and

DQ is the number of days in the period beginning on the day immediately following the last day on which a payment under paragraph (4) was to be made and ending on what would have been the next such day if the pension had not ceased to be payable.

(7) In the case of a pension under Part 9 (family benefits), the payment date is the 28th day of the month.

(8) In the case of any other pension, the payment date is the day before the day of the month on which the person to whom the pension is payable was born, and—

(a) where the person was born on the 1st day, it is the last day of the month;

(b) where the person was born on the 30th day, for any month in which there is no 29th day it is the 28th day of the month;

(c) where the person was born on the 31st day, for any month in which there is no 30th day it is the last day of the month.

(9) In this regulation—

AR is the annual rate of the pension;

“cessation date” means the last day on which the pension is payable;

“initial payment date” means the third payment date which follows the payable date or, if the payable date falls on the payment date, the second payment date which follows the payable date;

“payable date” means the date on which the pension becomes payable;

“pension” includes an annuity.

Apportionment Act 1870 not to apply

111

The Apportionment Act 1870 being inconsistent with regulations 109 (monthly payments) and 110 (quarterly payments) does not apply to benefits under these Regulations.

Interest on late payment of benefits

112

(1) This regulation applies to a benefit except—

(a) a phased retirement pension or a phased retirement lump sum, or

(b) a total incapacity pension payable between the date on which the person to whom it is paid first engages in any other form of paid or unpaid work as mentioned in paragraph (3)(c)(i) of regulation 67 (cessation of total incapacity pension) and the date on which the Secretary of State determines as mentioned in paragraph (3)(c)(ii) of that regulation.

(2) Except as provided in paragraphs (8) and (9), where a benefit to which this regulation applies is not paid within 1 month of the due date, the Secretary of State must pay interest on the amount unpaid at the Bank of England base rate compounded with three-monthly rests from the due date to the date of payment.

(3) Where the benefit is a death grant, the due date is the day after the date on which the Secretary of State became satisfied that payment may be made.

(4) Where the benefit is a lump sum or a grant other than a death grant, the due date is the day on which the benefit is payable.

(5) Where the benefit is a pension or annuity, the due date is—

(a) in the case of a payment under regulation 109(2) or 110(2), the initial payment date (as defined in those regulations);

(b) in the case of a payment under regulation 109(5) or 110(5), the cessation date (as defined in those regulations);

(6) In determining the due date in accordance with paragraphs (4) and (5), no account is to be taken of the requirement to make an application for the benefit under regulation 107 (except the requirement contained in regulation 60(3)(c) or in paragraph 10(1)(e) of Schedule 7).

(7) In this regulation “Bank of England base rate” means—

(a) the rate announced from time to time by the Monetary Policy Committee of the Bank of England as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short-term liquidity in the money markets, or

(b) where an order under section 19 of the Bank of England Act 1998 is in force, any equivalent rate determined by the Treasury under that section.

(8) Where a payment to the Secretary of State is received after the benefit to which it relates becomes payable, the Secretary of State may determine that this regulation does not apply to the benefit until the payment is received.

(9) Where a benefit is payable between the date specified under regulation 115(1) (evidence of continuing entitlement etc. to benefit) and the date on which the evidence referred to in that regulation is received by the Secretary of State in circumstances where—

(a) the Secretary of State required evidence to be provided under that regulation,

(b) the necessary evidence was not provided by the date specified but that evidence was provided later, and

(c) it does not appear to the Secretary of State that the delay in the provision of the evidence was due to circumstances outside the control of the person to whom the benefit is payable

this regulation does not apply unless the Secretary of State determines in a particular case, either in respect of the whole period or any part of the period.

Payment of benefits in certain cases

113

(1) Where a person (P) to whom a benefit is payable has not reached the age of 18 or is incapable by reason of infirmity of mind or body of managing P's affairs, the Secretary of State may—

(a) pay the benefit to any person having the care of P, or

(b) apply it as the Secretary of State thinks fit for the benefit of P or P's dependants.

(2) Where a benefit is payable to a widow and there is more than one widow, the benefit must be paid to the widows in equal shares.

(3) Where on the death of a person (D) the total of any sums due to D and any sums payable to D's personal representatives under these Regulations does not exceed the amount specified in any order made under section 6 of the Administration of Estates (Small Payments) Act 1965 which applies to D's death, the Secretary of State may, without requiring the production of probate or other proof of title, pay the amount due—

(a) to D's personal representatives, or

(b) to the person, or to or among any one or more of any persons, appearing to the Secretary of State to be beneficially entitled to D's estate.

Cessation, etc. of benefits where no entitlement

114

(1) This regulation applies where after paying a benefit the Secretary of State determines that there was no entitlement to the benefit or there is no longer an entitlement to the benefit.

(2) The Secretary of State may—

(a) cease to pay the benefit;

(b) withhold the whole or any part of the benefit;

Evidence of continuing entitlement, etc. to benefit

115

(1) Where a benefit is being paid, the Secretary of State may at any time require that evidence be provided, by such date as the Secretary of State may specify, to establish—

(a) the identity of the person to whom the benefit is being paid;

(b) continuing entitlement to the benefit.

(2) If no such evidence is provided by the date specified, the Secretary of State may withhold the whole or any part of the benefit.

(3) In a case where a benefit ceases to be payable if a person ceases to be incapacitated or if a person‘s ability to carry out any work ceases to be impaired by more than 90%, the power in paragraph (1)(b) may be exercised so as to require the person to provide evidence that there has been no such cessation.

Election to receive lump sum in place of part of pension

116

(1) A person who was in pensionable employment on or after 1st January 2007 may elect to receive a lump sum in place of—

(a) part of any phased retirement pension, or

(b) part of one or more of—

(i) any retirement pension,

(ii) any additional pension, or

(iii) any total incapacity pension

by giving written notice to the Secretary of State.

(2) But paragraph (1) only applies where the person complies with regulation 107 (payment of benefits on application to Secretary of State) relating to the pension ....

(3) For the purpose of paragraph (1), a person is to be treated as being in pensionable employment on or after 1st January 2007 if the person has paid contributions under regulation C9 of TPR 1997 or regulation 19 (election to pay contributions by a person serving in a reserve force) for a period which ends on or after that date.

(4) A pension credit member (PCM) whose credit is derived from rights which include rights attributable to the pension debit member's pensionable employment on or after 1st January 2007 may, if the condition in paragraph (5) is satisfied, elect to receive a lump sum in place of part of PCM's pension credit retirement pension by giving notice in writing to the Secretary of State.

(5) The conditions are—

(a) that no payment of any pension to the corresponding pension debit member had been initiated before the transfer day unless that pension relates to pensionable employment which was not taken into account in determining the rights from which PCM's credit is derived, and

(b) PCM complies with regulation 107 (payment of benefits on application to Secretary of State) relating to the pension credit member's pension ....

(6) For the purpose of paragraph (4), a pension credit member's credit is to be treated as attributable to pensionable employment on or after 1st January 2007 if it is attributable to contributions paid under regulation C9 of TPR 1997 or regulation 19 (election to pay contributions by a person serving in a reserve force) for a period which ends on or after that date.

(7) The notice under paragraph (1) or (4) must—

(a) be given at the same time as the person makes an application under regulation 107 for the pension, and

(b) specify the amount of the lump sum which the person wishes to receive and, where appropriate, the pension in place of which the lump sum is to be received.

(8) The amount of the lump sum—

(a) must be a multiple of £12, and

(b) must not, where an election is made under paragraph (1) to take a lump sum in place of part of a retirement pension by a person with a guaranteed minimum, be such that the total of—

(i) the annual rate of the person's retirement pension when reduced in accordance with paragraph (10), and

(ii) any phased retirement pension paid to the person with that pension,

would be less than the guaranteed minimum.

(9) The amount of the lump sum, or where an election relates to more than one pension, the aggregate of the lump sums, must not exceed the person's permitted maximum.

(10) Where an election is made under this regulation, the annual rate of the pension in respect of which the election is made is reduced by £1 for every £12 of lump sum received.

(11) Regulation 117 (person to be treated as electing to receive lump sum in place of pension) makes provision for a person to be treated as electing to receive a lump sum in place of a pension in certain circumstances.

Person to be treated as electing to receive lump sum in place of pension

117

(1) This regulation applies where—

(a) a person (P) makes or is treated as making an election under regulation 116 (election to receive lump sum in place of pension) (“the original election”) to receive a lump sum in place of part of a phased retirement pension,

(b) the pension referred to in sub-paragraph (a) ceases to be payable under regulation 59 (cessation of phased retirement pension), and

(2) This regulation also applies where—

(a) a person (P) makes or is treated as making an election under regulation 116 (“the original election”) to receive a lump sum in place of part of—

(i) an ill-health pension, or

(ii) a total incapacity pension,

(b) the pension referred to in sub-paragraph (a) ceased to be payable under regulation 68 (cessation and reinstatement of ill-health pension (application received before 6th January 2007)) or regulation 69 (cessation and reinstatement of ill-health pension (application received on or after 6th January 2007), and

(3) P is to be treated as making an election under regulation 116 (“the new election”) to receive a lump sum of the appropriate amount in place of part of the pension referred to in paragraph (1)(c) or (2)(c) and any total incapacity pension paid with that pension.

(4) The annual rate of the new pension is to be reduced in accordance with regulation 116.

(5) Despite paragraph (3), the lump sum to be paid to P pursuant to the new election is the appropriate amount less the amount of the lump sum (or aggregate of the lump sums) paid to P pursuant to the original election.

(6) The appropriate amount is (NP-(OP2/OP1 x NP)) x 12, rounded to the nearest £12, where—

NP is the annual rate of the new pension taking no account of the new election,

OP1 is the annual rate of the original pension taking no account of the original election, and

OP2 is the annual rate of the original pension after taking account of the original election.

(7) In paragraphs (4) and (6) “the new pension” means the pension referred to in paragraph (1)(c) or (2)(c), or the aggregate of either of those pensions and any total incapacity benefit paid with that pension.

(8) In paragraph (6) “the original pension” means the pension referred to in paragraph (1)(a) or the pension, or aggregate of the pensions, referred to in paragraph (2)(a).

Commutation: serious ill health

118

(1) Where a person (P) ... has a life expectancy of less than a year at the time when—

(a) a retirement pension which is paid because Case A applies to P's reckonable service, or

(b) an ill-health pension

becomes payable to P, the Secretary of State may, on the application of P, commute the pension and any phased retirement pension, additional pension or total incapacity pension paid with the pension by paying a lump sum specified in paragraph (2).

(2) The lump sum is—

(a) a sum equal to 5 x the annual rate of the retirement pension and any total incapacity pension, and

(b) a sum equal to (A-B) x the annual rate of any phased retirement pension where—

A is 5, and

B is the period (in years and fractions of a year) from the date on which the phased retirement pension was first paid until the date of the application (and accordingly if this period is 5 years or more no lump sum is payable in respect of a phased retirement pension).

(3) Where a pension credit member (P) ... has a life expectancy of less than a year at any time before or at the time when a pension credit member's pension becomes payable to P, the Secretary of State may, on the application of P, commute the pension by paying a lump sum equal to 5 times the annual rate of the pension.

(4) An application must

(a) be in writing,

(b) be made at the same time as the person makes an application under regulation 107 (payment of benefits on application to Secretary of State),

(c) be accompanied by all the medical evidence necessary for the Secretary of State to determine that P is entitled to the commutation.

(5) Where P's application is in respect of a pension in respect of which P is eligible to apply under regulation 116 (election to receive lump sum in place of part of pension)—

(a) P is to be treated as applying under that regulation to receive the largest permissible lump sum in place of part of the pension, and

(b) the reference in this regulation to the annual rate of the pension is to the annual rate reduced in accordance with regulation 116.

Commutation: small pensions

119

(1) Where—

(a) a retirement pension is payable to a person (P), and

(b) the conditions set out in paragraph (4) are satisfied

the Secretary of State may, on the application of P, commute that pension and any phased retirement pension additional pension or total incapacity pension paid with that pension by paying a lump sum to P.

(2) But no payment may be made under paragraph (1) if the pension includes a guaranteed minimum unless P has reached GMP age.

(3) Where a lump sum is paid under paragraph (1) neither a death grant under Part 8 (death grants) nor a pension under Part 9 (family benefits) is payable on P's death,

(4) The conditions in this paragraph are that—

(a) the lump sum is a trivial commutation lump sum as defined in paragraph 7 of Schedule 29 to FA 2004 or falls within regulation 11 or 12 of the Registered Pension Schemes (Authorised Payments) Regulations 2009 ,

(b) the application is made at the same time as P makes an application under regulation 107,

(c) no transfer value has been accepted from the scheme managers of a personal pension scheme under Part 4, Chapter 4, Section 3,

(d) during the period of 5 years ending with the application no other transfer value has been accepted, and

(e) during the period of 3 years ending with the application no cash equivalent or transfer value has been paid in respect of P.

(5) Where—

(a) a pension credit retirement pension becomes payable to a pension credit member, and

(b) the conditions set out in paragraph (6) are satisfied

the Secretary of State may, on the application of the pension credit member commute the pension by paying a lump sum to the pension credit member.

(6) The conditions in this paragraph are that—

(a) the lump sum is a trivial commutation lump sum as defined in paragraph 7 of Schedule 29 to FA 2004 or falls within regulation 11 or 12 of the Registered Pension Schemes (Authorised Payments) Regulations 2009, and

(b) the application is made at the same time as the pension credit member makes an application under regulation 107,

(7) Where—

(a) a pension is payable to a person (“the family member”) under Part 9 (family benefits), and

(b) the conditions set out in paragraph (8) are satisfied

the Secretary of State, may on the application of the family member commute that pension by paying a lump sum to the family member.

(8) The conditions are that—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d) the lump sum is a trivial commutation lump sum death benefit as defined in paragraph 20 of Schedule 29 to FA 2004.

....

(9) The lump sums referred to in paragraphs (1), (5) and (7) are to be determined by the Secretary of State after taking advice from the scheme actuary.

Guaranteed minimum pensions

120

(1) Where a person who has a guaranteed minimum reaches GMP age, the weekly rate of any relevant pension must not be less than the person's guaranteed minimum under sections 14 to 16 of PSA 1993.

(2) Where no relevant pension becomes payable to a person who has a guaranteed minimum (P) within 5 years after P reaches GMP age, a guaranteed minimum pension, the weekly rate of which is P's guaranteed minimum under sections 14 to 16 of PSA 1993, is payable to P.

(3) Paragraph (2) does not apply—

(a) while P consents to the application of that paragraph being postponed,

(b) from the date on which a relevant pension becomes payable, or

(4) This paragraph applies where—

(a) a person (P) who has a guaranteed minimum exercises P's right to a cash equivalent,

(b) the pension scheme into which P's rights to benefits under these Regulations are transferred does not accept a transfer of P's accrued rights to guaranteed minimum pensions,

(5) Where paragraph (4) applies, a guaranteed minimum pension, the weekly rate of which is the person's guaranteed minimum under sections 14 to 16 of PSA 1993, is payable to P for life from the date on which P reaches GMP age.

(6) Where a person who has a guaranteed minimum dies leaving a widow, widower or civil partner the pension payable to the widow, widower or civil partner under Part 9 (family benefits) must be paid for any period required by or under section 17 of PSA 1993 at a weekly rate which is no be less than the widow's, widower's or civil partner's guaranteed minimum (as set out in that section).

(7) In this regulation—

“accrued rights to guaranteed minimum pensions” are to be construed in accordance with section 20 of PSA 1993;

“relevant pension” means a phased retirement pension or retirement pension which becomes payable in respect of contracted-out employment before 6th April 1997.

(8) In this regulation the question whether a person has a guaranteed minimum is to be determined in accordance with section 14 of PSA 1993.

(9) This regulation overrides any inconsistent provision elsewhere in these Regulations.

(10) But this regulation is subject to—

(a) regulation 64 (abatement of retirement pension during further employment);

(b) regulation 118 (commutation: serious ill-health);

(d) regulation 121 (forfeiture of benefits).

Forfeiture of benefits

121

(1) This regulation applies to a benefit payable to a person who is convicted of—

(a) an offence of treason, or

(b) one offence or more under the Official Secrets Acts 1911 to 1989 , or under section 18 of, or listed in section 33(3)(a) of, the National Security Act 2023, for which the person has been sentenced on the same occasion to a term of imprisonment of, or to two or more consecutive terms amounting in the aggregate to, at least 10 years

where the offence was committed before the benefit became payable.

(2) This regulation also applies to a benefit under Part 7 or Part 10 payable to a person convicted of an offence, committed before the benefit became payable, in connection with service as a public servant certified by the Secretary of State to have been gravely injurious to the interests of the State or to be liable to lead to serious loss of confidence in the public service.

(3) This regulation also applies to a benefit payable on the death of a person (D) to any person convicted of the murder of D, the manslaughter of D or any other offence of which the unlawful killing of D is an element.

(4) The Secretary of State may defer or suspend payment of a benefit to which this regulation applies for so long, or reduce its amount or rate by so much and for so long, as the Secretary of State may determine.

(5) The power in paragraph (4) may not be exercised in relation to the guaranteed minimum pension of a person unless the person or, in the case of a widow's, widower's or surviving civil partner's guaranteed minimum pension, the person by reference to whose contracted-out employment the pension is payable, is convicted as mentioned in paragraph (1).

Benefits not assignable

122

(1) Where a benefit is payable to a person or a person has a right to a future benefit, the benefit or the right to the benefit cannot be assigned in favour of the person's widow, widower, surviving civil partner or dependant and an agreement to this effect is void.

(2) Section 91 of PA 1995 (inalienability of occupational pensions) prevents assignment in other circumstances.

Reduction of benefits: lifetime allowance charge

123

(1) This regulation applies to the situations set out in paragraphs (2) and (3), in relation to a benefit payable under these Regulations, and in paragraphs (4) and (5) “the charge” refers to either of the charges set out in paragraphs (2) and (3).

(2) The lifetime allowance charge under section 214 of FA 2004 arises because a benefit becomes payable to a person and the person and the Secretary of State are jointly and severally liable to the charge.

(3) The annual allowance charge under section 227 of FA 2004 arises in respect of a person who serves a notice under section 237B of that Act.

(4) The Secretary of State must pay the charge.

(5) The amount of the benefit must be reduced to reflect the amount of the charge in such manner as the Secretary of State is to determine, after taking advice from the scheme actuary.

General prohibition on unauthorised payments

124

Nothing in these Regulations requires or authorises the making of any payment which, if made, would be an unauthorised payment for the purpose of Part 4 of FA 2004 (see section 160(5) of that Act) unless the Secretary of State determines otherwise (in the case of a particular payment).

PART 12 — Finance

Teachers' Pension Budgeting and Valuation Account

125

(1) An account in a form approved by the Treasury is to be prepared by the Secretary of State for every financial year starting with the financial year ending 31st March 2011.

(2) The account shall be open to examination by the Comptroller and Auditor General.

Receipts etc. to be credited

126

(1) Employees' and employers' contributions received during the financial year are to be credited to the account.

(2) Employees' contributions comprise—

(a) all contributions payable under regulations 12(13)(c), 18, 19, Schedule 4, Schedule 5, under Schedules 4 and 5 of TPR 1997 and under paragraph 36 of Schedule 10 to TPR 1997,

(b) the contributions referred to in regulation 28(3)(c),

(c) so much of any additional contributions payable under regulation C9 of TPR 1997 as would have been payable under regulation 18 if pensionable employment had continued,

(d) all amounts payable under regulation 25 and under regulations C16(5) to (7) and C17 of TPR 1997 (return of repaid contributions).

(3) Employers' contributions comprise—

(a) the contributions payable under regulation 27 and under regulation G6 of TPR 1997,

(b) so much of any additional contributions payable under regulation C9 of TPR 1997 as would have been payable under regulation 27 if pensionable employment had continued.

(4) There are also to be credited to the account—

(a) the closing balance in the account for the preceding financial year,

(b) all transfer values accepted during the financial year,

(c) all contributions equivalent premiums refunded, or recovered under section 61 of PSA 1993, during the financial year,

(d) any interest and other payments under these Regulations received during the financial year, and

(e) the notional investment income for the financial year on the balance in the account.

(5) For the purposes of paragraph (4)(e), the notional investment income for each financial year is to be determined by the scheme actuary and derived using a percentage return as specified from time to time by the Treasury.

Payments to be debited

127

There are to be debited to the account all sums paid during the financial year by way of—

(a) benefits under Parts 7 to 10,

(b) payments under paragraph 12 of Schedule 10 to TPR 1997 (equivalent pension benefits) (which continues to have effect by virtue of paragraph 23 of Schedule 13),

(c) repayment of contributions (including interest) under regulation 22 and under regulation C14 of TPR 1997 (which continues to have effect by virtue of paragraph 13 of Schedule 13),

(d) cash equivalents and transfer values,

(e) contributions equivalent premiums, and

(f) increases payable under PIA 1971.

Actuarial review

128

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Meaning of “standard rate” of interest

129

(1) Where, under any provision of these regulations, interest is required to be paid at the standard rate, the interest is calculated in accordance with this Regulation.

(2) During any financial year which ends on or before 31st March 2011 the rate of interest is ((RI-RE)/RE x 100)+3.5 % per year, where—

RI is the retail prices index for September in the previous financial year, and

RE is the retail prices index for September in the financial year before the one referred to in the definition of RI

but if RI is lower than RE the rate of interest is 3.5% per year.

(2A) From 1st April 2011, the rate of interest is the Superannuation Contributions Adjusted for Past Experience discount rate set by the Treasury.

(3) Interest is compounded with monthly rests.

PART 13 — Miscellaneous and supplemental

Appropriate factor

130

(1) The Secretary of State is from time to time to determine factors relating to the ages of persons to whom benefits are payable under these Regulations.

(2) Different factors may be specified—

(a) for persons with NPA 60 reckonable service;

(b) for persons with NPA 65 reckonable service;

(c) for persons to whom Part 6 of Schedule 10 to TPR 1997 (which continues to have effect by virtue of paragraph 26 of Schedule 13) applies (persons formerly members of National Health Service Pension Scheme);

(d) for different provisions of these Regulations.

(3) Before exercising the functions under this regulation, the Secretary of State must take advice from the scheme actuary.

(4) In these Regulations “appropriate factor” means a factor determined in accordance with this regulation.

Employers: records, etc.

131

(1) The employer of a person (T) in pensionable employment must record for each financial year—

(a) the rate of T's salary;

(b) the amount of T's contributable salary;

(c) where, during the financial year T has spent one or more periods in part-time pensionable employment, the amount which T's contributable salary would have been if the employment had been full time throughout the year;

(d) any money value forming part of T's contributable salary under regulation 16 (contributable salary-residential accommodation);

(e) the contributions deducted under regulation 28;

(f) the period during which T was in pensionable employment;

(g) the dates of any absence on sick leave or maternity, paternity ..., parental , shared parental , parental bereavement or adoption leave and the amount of salary or statutory pay paid during it.

(2) The employer of—

(a) a person who is or has been in pensionable employment or excluded employment, or

(b) a person to whom regulation 64 (abatement of retirement pension during further employment) applies

must, within such time as the Secretary of State may require make such reports and returns to the Secretary of State as the Secretary of State may require for the purpose of the Secretary of State's functions under these Regulations.

(3) The employer of a person referred to in paragraph (1) or (2) must within such time as the Secretary of State may require give the Secretary of State such information and produce such documents as the Secretary of State may require for the purpose of the Secretary of State's functions under these Regulations.

Teachers etc.: information and documents

132

(1) This regulation applies to—

(a) a person who is or was in pensionable or excluded employment;

(b) a person to whom regulation 64 (abatement of retirement pension during further employment) applies;

(2) A person to whom this regulation applies must, within such time as the Secretary of State may require, give the Secretary of State such information and produce such documents as the Secretary of State may require for the purpose of the Secretary of State's functions under these Regulations.

(3) A person who has become entitled to retirement benefits and who takes up employment such as is described in regulation 64 must (as well as complying with paragraph (2))—

(a) within 14 days of taking up such employment notify the Secretary of State giving details of the salary in the employment, and

(b) within 14 days of any change of salary notify the Secretary of State.

Extension of time

133

The Secretary of State may in any particular case extend, or treat as extended, the time within which anything is required or authorised to be done under these Regulations.

Calculation of full -time equivalent salary

134

Where any reference occurs in these Regulations, in relation to a person (P) who is in , or has spent any period in, part-time employment to the amount which P's contributable salary would have been if P had been employed full-time then, in a case where P's contract entitles P to remuneration at a rate which is not expressed as a proportion of the annual, termly, or monthly rate for a comparable full-time employment, the amount which P's contributable salary would have been if the employment had been full-time is to be calculated on the same basis as is used for the calculation of P's salary in the part-time employment in question.

Modified application in certain cases

135

Schedule 10 (modified application in certain cases) has effect.

Meaning of payment being “initiated”

136

For the purpose of these Regulations payment of a pension is “initiated” on the date on which the initial payment of the pension is made under regulation 109(2) (monthly payments) or 110(2) quarterly payments.

Election in respect of protected benefits

137

(1) Where—

(a) apart from this regulation, any provision of these Regulations which re-enacts with any modification any provision revoked by these Regulations, would place any person to whom a protected benefit is or may become payable (P) in a worse position than P would have been in if that modification had not been made, and

(b) P so elects, by giving written notice to the Secretary of State before 1st December 2010,

(c) then, subject to paragraph (3) these Regulations have effect, in relation to P, and to that benefit as if these Regulations had re-enacted the revoked provision without modification.

(2) A protected benefit is one which is being paid, or may become payable, to, or in respect of, a person who was employed in qualifying employment but ceased to be employed, or died, before 1st September 2010.

(3) If an election under paragraph (1) is made in relation to the benefit of a person who is in pensionable employment or subsequently becomes re-employed in pensionable employment—

(a) the election has effect in relation to the benefit only to the extent that it accrues or has accrued by virtue of—

(i) periods of reckonable service before the cessation referred to in paragraph (2) (or, if there has been more than one cessation, the last of them before 1st September 2010, or

(ii) contributions paid in respect of such periods, and

(b) in determining entitlement to, or the amount of, the benefit to that extent P is treated as having never re-entered pensionable employment again at any time after the cessation referred to in paragraph (2) (but without prejudice to the application of this paragraph),

and these Regulations apply accordingly.

(4) In this regulation “qualifying employment” means pensionable employment or excluded employment.

Revocations, savings and transitional provisions and consequential amendments

138

(1) Schedule 11 (Amendments to the Teachers' Superannuation (Additional Voluntary Contributions) Regulations 1994 ... has effect.

(2) Except as provided in Schedule 13, the Regulations specified in Schedule 12 (revocations) are revoked.

(3) Schedule 13 (savings and transitional provisions) has effect.

SCHEDULE 1 — Glossary of expressions

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