The Teachers’ Pension Scheme (Scotland) Regulations 2014

Entitlement to repayment of balance of contributions

183.—(1) A person (P) is entitled to a repayment of the balance of contributions calculated in accordance with regulation 185 on the entitlement day if—

(a) P has left all pensionable service and does not re-enter pensionable service before the entitlement day;

(b) P has applied under regulation 184 for the repayment; and

(c) paragraph (2) does not apply.

(2) This paragraph applies if—

(a) P is qualified for retirement benefits;

(b) a transfer value payment has been made in respect of P’s pensionable service; or

(c) P is in a period of post-benefit service immediately before the last day of pensionable service(1).

(3) For the purpose of this regulation, P is in pensionable service while P is absent on maternity leave, paternity leave, additional paternity leave, parental leave or adoption leave if P is entitled to return from leave by virtue of Part 8 of the Employment Rights Act 1996(2).

(4) If a repayment is made, P’s rights under this scheme are extinguished.

(5) This regulation is subject to regulation 177.

(1)

See regulation 121 for P’s entitlement to a short service annuity if P is not re-qualified for retirement benefits in respect of a period of post-benefit service.

(2)

1996 c.18; Part 8 was amended by Schedule 4 to the Employment Relations Act 1999 (c.26) and sections 1 and 3 of the Employment Act 2002 (c.22).