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The Teachers’ Superannuation (Scotland) Amendment Regulations 2015

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EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations, which come into force on 1st April 2015, amend the Teachers’ Superannuation (Scotland) Regulations 2005 (“the 2005 Regulations”).

Regulation 3 makes provision (retrospective to 16th December 2014) in consequence of commencement of the legislation allowing same sex marriage in Scotland.

Regulation 4 sets out member contribution rates and provides for relevant salary bands to be uprated in line with changes in the consumer prices index.

Regulations 5 to 8, 11 to 13 and 17 are concerned with transfers. The whole of Part G and Schedule 12 in the 2005 Regulations are replaced so as to provide for changes in club rules and the ending of comparable United Kingdom service transfers.

Regulation 9 amends the timescale for applications for payment of retirement benefits where a teacher is incapacitated.

Regulation 10 clarifies the operation of abatement.

Regulation 14 makes provision as to employers’ contributions.

Regulations 15 and 16 correct minor errors and insert new definitions in Schedule 1 to the 2005 Regulations.

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