The Police Pensions (Scotland) Regulations 2007

6.  For the purposes of paragraph 5, the total pensionable service which a regular police officer was entitled to reckon immediately before that date shall be calculated by the police authority as the sum of–

(a) the pensionable service the officer was entitled to reckon under Part F of the 1987 Regulations at that time, multiplied by the appropriate conversion factor–

(i) where the officer has not yet attained the age of 55 years, applicable to that officer’s age next birthday at the notional commencement of pension contributions under the 1987 Regulations; or

(ii) where the officer has attained the age of 55 years, applicable to the number of years' qualifying service as a regular police officer the officer has completed as at the date on which that officer’s transfer election takes effect,

given in the following table–

TABLE OF CONVERSION FACTORS

If under age 55	If aged 55 or above	Periods with full spouse benefit	For female officers, periods with no spouse benefit
Age next birthday at the notional commencement of pension contributions under 1987 Regulations	Number of years' qualifying service completed immediately before the date on which the transfer election takes effect
25 and below	30	7/6ths	113%
26	29	115%	111%
27	28	113%	109%
28	27	111%	107%
29	26	108%	104%
30	25	105%	101%
31	24	102%	98%
32	23	99%	95%
33	22	96%	92%
34	21	92%	88%
35 and above	20 or fewer	88%	84%

and

(b) in the case of a regular police officer who had elected to purchase increased benefits in accordance with the Police Pensions (Purchase of Increased Benefits) Regulations 1987(1), such additional 60ths as that officer would have been entitled to reckon under regulation 8(2) of the Police Pensions (Purchase of Increased Benefits) Regulations 1987 if, immediately before the date on which that officer’s transfer election takes effect, that officer had made an election under regulation G4 of the 1987 Regulations, multiplied by the conversion factor of 88%:

Provided that–

(a) where a regular police officer has not paid the full amount due in accordance with paragraph 3 before the expiry of the period mentioned in that paragraph, the pensionable service the officer was entitled to reckon under the 1987 Regulations in respect of the period of service to which the contributions in question relate shall be the same proportion of that period of service as the amount which has been so paid bears to the total amount due; except that where the person concerned dies before the expiry of that period there shall be reckonable the full period of that officer’s pensionable service to which the amount due relates notwithstanding that the amount due has, in full or in part, not been paid in accordance with paragraph 3;

(b) in the case of a pension debit member, that officer’s pension debit under the 1987 Regulations shall be multiplied by the conversion factor of 105% and shall be treated as a pension debit under regulation 36; and

(c) for the purposes of these Regulations, the total pensionable service the officer was entitled to reckon under the 1987 Regulations shall not exceed 35 years.

(1)

S.I. 1987/2215; relevant amendments were made by S.I. 1990/805, 2002/3202, 2004/2354 and 2005/1439.