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The Teachers’ Superannuation and Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2019

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1.  These Regulations may be cited as the Teachers’ Superannuation and Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2019 and come into force on 1 April 2019.

Amendment to the Teachers’ Superannuation (Scotland) Regulations 2005

2.  The Teachers’ Superannuation (Scotland) Regulations 2005(1) are amended in accordance with regulation 3.

3.  In regulation H3 (employers’ contributions), in paragraph (3)(a) for “17.2%” substitute “22.4%”.

Amendment to the Teachers’ Pension Scheme (Scotland) (No. 2) Regulations 2014

4.  The Teachers’ Pension Scheme (Scotland) (No. 2) Regulations 2014(2) are amended in accordance with regulation 5.

5.  In regulation 186 (employers’ contributions), for paragraphs (b) and (c) substitute—

“(b)17.2% from 1 September 2015 to 31 March 2019,

(c)22.4 % from 1 April 2019,

(d)at the rate determined in each successive valuation report under paragraph 1 of Schedule 4 with effect from a date to be notified to employers by the scheme manager.”.

Amendment to the Teachers’ Superannuation and Pension Scheme (Additional Voluntary Contributions) (Scotland) Regulations 2017

6.  The Teachers’ Superannuation and Pension Scheme (Additional Voluntary Contributions (Scotland) Regulations 2017(3) are amended in accordance with regulations 7 and 8.

7.  In regulation 12 (retirement and dependants’ pensions)—

(a)in paragraph (1), after paragraph (b) insert—

“(c)in the case of a person who applies for retirement benefits under regulation E6(5) of the 2005 Regulations or for an ill health pension under the 2014 Regulations (as defined in regulation 3 of those regulations), the date these retirement benefits become payable”,

(b)in paragraph (11), for “(Z)” substitute “(2)”.

8.  In regulation 14 (pension sharing on divorce), in paragraph (8), for “12(5), (6)” substitute “12(6)”.

KATE FORBES

Authorised to sign by the Scottish Ministers

St Andrew’s House,

Edinburgh

5th February 2019

We consent

MIKE FREER

CRAIG WHITTAKER

Two of the Lords Commissioners of her Majesty’s Treasury

13th February 2019

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