The Teachers’ Pension Scheme (Scotland) Regulations 2014

Qualifying for retirement benefits

79.—(1) A person (P) is qualified for retirement benefits in respect of a period of pensionable service if—

(a) P has at least 2 years’ qualifying service; or

(b) after P enters pensionable service, a transfer value payment or cash transfer sum is accepted under Part 10 (transfers) in respect of P’s rights accrued under a personal pension scheme.

(2) In these Regulations, a period of qualifying service is the total of the following—

(a) any period of pensionable service under this scheme (other than a period of post-benefit service);

(b) if after P enters pensionable service under this scheme a transfer value payment or cash transfer sum has been accepted under Part 10 in respect of rights accrued under another occupational pension scheme, a period equal to the person’s period as an active member in that scheme;

(c) any period of comparable British service;

(d) any period of comparable United Kingdom service;

(e) for a transition member with continuity of service, any period of pensionable service under the existing scheme before the closing date.

(3) Any pensionable service in respect of which a person’s rights under this scheme or the existing scheme are extinguished is not qualifying service.