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The Teachers’ Pension Scheme (Scotland) Regulations 2014

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Annual rate of age retirement pension

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84.—(1) This regulation applies if an active member or a deferred member (P) becomes entitled to payment of an age retirement pension.

(2) The annual rate of age retirement pension payable to P is found by—

(a)taking the amount of full retirement earned pension specified in P’s pensioner member’s account;

(b)applying the actuarial adjustment (if any) specified in that account in relation to that amount;

(c)subtracting the conversion amount (if any) specified in that account in relation to that amount;

(d)adding the amount of full retirement additional pension (if any) specified in that account; and

(e)subtracting the commutation amount (if any) specified in that account in relation to the sum of those amounts.

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