The Teachers' Superannuation (Scotland) Regulations 2005

1.—(1) Subject to sub-paragraphs (2) to (6) and paragraphs 2 and 3, where immediately before these Regulations come into force contributions remained to be paid under regulation 23 of the 1977 Regulations(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 or C9 they are to be paid direct to the Scottish Ministers.

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

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

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

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

(6) An election under this paragraph–

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

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

(1)

S.I. 1977/1360 (“the 1977 Regulations”). Section 23 was amended by S.I. 1983/1431. The 1977 Regulations are revoked in their entirety (see Schedule 1 to these Regulations).