The Police Pension Scheme (Scotland) Regulations 2015

Calculation of weighted accrual for service in the 1987 scheme

39.—(1) This paragraph applies to a 1987 transition member with continuity of service (“the member”).

(2) This paragraph applies for the purpose of calculating benefits (other than an ill-health pension) payable under the 1987 scheme for the purposes of this Schedule.

(3) The accrual rate for the member in the 1987 scheme is calculated as follows—

where—

“n” is the accrual that the member would have built up—

(a)

had the member remained in the 1987 scheme until the member ceased to be in pensionable service under this scheme, and

(b)

had the member been in full-time service throughout the continuous period of pensionable service;

“r” is the member’s pensionable service under the 1987 scheme only; and

“q” is the total number of years of continuous pensionable service under the 1987 scheme and this scheme.

(4) In calculating “n”—

(a) any period of part-time service is taken to be a period of full-time service; and

(b) the maximum accrual of 2/3 applies.

(5) In calculating “r”—

(a) part-time service is not taken to be full-time service; and

(b) the limit of 30 years’ service applies.

(6) In calculating “q”—

(a) part-time service is taken to be full-time service; and

(b) the limit of 30 years’ service applies.

(7) The annual rate of pension payable to the member under the 1987 scheme is calculated by multiplying the accrual rate by the member’s final pay.

(8) If the member is in part-time service, the member’s final pay is calculated using the full-time equivalent rate of the member’s pensionable earnings.