The Teachers' Superannuation (Scotland) Regulations 2005

13.—(1) This paragraph applies where–

(a) an election is made under paragraph 2 or 3; or

(b) an election is made under paragraph 9 to pay family contributions by Method A.

(2) The rate at which family benefit contributions are to be paid, and any higher rate substituted by an election under sub paragraph (4), must be an integral percentage, not in any case exceeding 9, of the teacher’s salary.

(3) If the teacher is paying additional contributions to purchase past added years under regulation C5 or C7, or towards the provision of a pension otherwise than under these Regulations, sub paragraph (2) has effect with the substitution for “9” of the number obtained by deducting from 9 the percentage rate of those contributions.

(4) The election may at any time be varied by an election to pay the family benefit contributions at a specified higher rate.

(5) An election under sub paragraph (4) must be made by giving written notice to the Scottish Ministers, and has effect from the first day of the month following that in which the notice is received by them.

(6) The payment period begins on the first day of the month following that in which it is notified to the person by the Scottish Ministers.

(7) If after the start of the payment period there is an interval of more than 30 days during which the person is not in pensionable employment or paying additional contributions to purchase current added years under regulation C8–

(a) the interval is not part of the payment period; but

(b) the end of the payment period is postponed by the length of the interval.

(8) If after the start of the payment period the teacher becomes employed part-time in pensionable employment, the length of the payment period is increased by so much of the period of part-time employment as does not count as reckonable service.

(9) If the original election is varied by one made under sub paragraph (4) (“the further election”), the length of the payment period is reduced to–

where–

• A is what the length of the payment period would have been if the increased rate had been specified in the original election;

• B is the rate specified in the original election;

• C is the increased rate; and

• D is the period from the start of the payment period to the effective date of the further election.

(10) The contributions–

(a) are payable from the start of the payment period;

(b) continue to be payable while the teacher is in pensionable employment or paying additional contributions to purchase current added years under regulation C8; and

(c) cease to be payable if the teacher dies or becomes entitled to retirement benefits before the end of the payment period.