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The Teachers’ Pension Scheme (Scotland) Regulations 2014

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Qualifying for retirement benefits

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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.

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