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The Teachers' Superannuation (Scotland) Amendment Regulations 2005

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Amendment of the Teachers' Superannuation (Scotland) Regulations 2005

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22.—(1) Schedule 6 (family benefits) is amended as follows.

(2) After Part II insert the following–

PART IIACONTRIBUTIONS: CIVIL PARTNERS

12A.(1) A teacher is a qualifying teacher for the purposes of this Part if he or she is–

(a)a civil partner; and

(b)in pensionable employment.

(2) A qualifying teacher may by giving notice in writing to the Scottish Ministers before the end of the election period elect to pay family benefit contributions attributable to a period of his or her reckonable service which ended before 6th April 1988.

(3) If a qualifying teacher dies before the end of the election period without making an election under sub-paragraph (2), his or her surviving civil partner may by giving notice in writing to the Scottish Ministers within 3 months of the qualifying teacher’s death elect to pay family benefit contributions attributable to a period of the qualifying teacher’s reckonable service which ended before 6th April 1988.

(4) The election period begins on the day on which a teacher first becomes a qualifying teacher (in respect of each civil partnership he or she forms) and ends on the earlier of the day on which–

(a)any election he or she makes under regulation B6 has effect, and

(b)he or she has been a qualifying teacher for a continuous period of 6 months.

(5) A teacher who makes an election under this paragraph must specify in the notice the period in respect of which the election is made, which must be either the whole of the qualifying teacher’s reckonable service which ended before 6th April 1988 or such part of such service as consists of one or more whole years.

(6) Where an election is made under sub-paragraph (2), the qualifying teacher must state in the notice whether family benefit contributions are to be paid by Method 1 (monthly payments) or Method 2 (lump sum) and, if the former, must specify a percentage of his or her contributable salary at which they are to be paid and which must comply with paragraph 13(2) and (3).

(7) Where a qualifying teacher’s pensionable employment is part-time, for the purpose of specifying (under sub paragraph (6)) a percentage rate at which family benefit contributions are to be paid or varying (under paragraph 13(4)) that rate, sub paragraph (6) and paragraph 13(2) have effect as if the reference to the qualifying teacher’s contributable salary were to his or her full-time equivalent salary.

(8) Except as provided in paragraph 13(4), an election under this paragraph is irrevocable.

12B.(1) This paragraph applies where–

(a)the qualifying teacher states under paragraph 12A(6) (in accordance with an election made under paragraph 12A(2)) that the family benefit contributions are to be paid by Method 1, and

(b)the payment period exceeds a year.

(2) Where this paragraph applies, except as otherwise provided in Part III, the qualifying teacher must pay family benefit contributions to the Scottish Ministers by way of monthly payments from his or her contributable salary at the percentage rate specified under paragraph 12A(6) or, where the rate is varied under 13(4), at the specified higher rate for the duration of the payment period.

(3) Except as otherwise provided in Part III, the payment period (in years) is the period in respect of which the election is made specified under paragraph 12A(5) (in years) multiplied by the multiplier specified ascertained from Table 5A below.

Table 5A

Rate specified under paragraph 12A(6)Multiplier Where qualifying teacher is a manMultiplier Where qualifying teacher is a woman
1%1.901.70
2%0.950.81
3%0.640.54
4%0.480.39
5%0.380.32
6%0.310.26
7%0.270.21
8%0.240.19
9%0.210.16

(4) Where the payment period would (apart from this sub paragraph) end on a day other than the last day of a month, the payment period ends with the last day of the month in which it would otherwise end.

12C.(1) Except where paragraph 12B applies, the teacher who makes an election under paragraph 12A must pay family benefit contributions to the Scottish Ministers by way of a lump sum calculated in accordance with the Method 2 formula in sub paragraph (2) within 3 months of receiving written notice of the amount of the lump sum.

(2) The Method 2 formula is A × B × C,

  • where–

  • A is 1.9% if the qualifying teacher is a man and 1.7% if the qualifying teacher is a woman,

  • B is the period (in years) specified under paragraph 12A(5), and

  • C is the annual rate of the qualifying teacher’s contributable salary..

(3) In paragraph 13–

(a)in sub-paragraph (1)(b) for “Method A.” substitute “Method A, or”; and

(b)after sub-paragraph (1)(b) insert the following–

(c)family benefit contributions are payable by monthly payments under paragraph 12B (Method 1)..

(4) In paragraph 15 for “or widower” substitute “, widower, or surviving civil partner”.

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