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The Teachers' Superannuation (Scotland) Regulations 1993

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  1. Introductory Text

  2. PART A PRELIMINARY

    1. A1.Citation and commencement

    2. A2.Interpretation

  3. PART B PENSIONABLE EMPLOYMENT

    1. B1.Full-time service

    2. B2.Part-time service

    3. B3.Continuing employment

    4. B4.Accepted school

    5. B5.Exclusion from pensionable employment

    6. B6.Membership

    7. B7.Resumption of membership

  4. PART C TEACHERS' CONTRIBUTIONS

    1. C1.Salary on which contributions are payable

    2. C2.Ordinary contributions

    3. C3.Additional contributions to purchase past added years

    4. C4.Additional contributions to purchase past added years in the case of a deceased teacher

    5. C5.Additional contributions to purchase past added years under earlier provisions

    6. C6.Reduction of past added years on account of war service

    7. C7.Additional contributions in respect of war service

    8. C8.Additional contributions to purchase current added years

    9. C9.Additional contributions for family benefits

    10. C10.Return of contributions

    11. C11.Calculation for the purposes of regulation C10

    12. C12.Return of certain contributions paid for family benefits

    13. C13.Repayment of returned contributions

    14. C14.Deduction, payment and recovery of contributions

  5. PART D RECKONABLE SERVICE

    1. D1.Reckonable service generally

    2. D2.Exclusion from reckonable service

    3. D3.Past added years for which additional contributions have been paid

    4. D4.Current added years for which additional contributions have been paid

    5. D5.War service reckonable on receipt of additional transfer value

    6. D6.War service reckonable without receipt of a transfer value

  6. PART E BENEFITS

    1. E1.Overriding provisions as to guaranteed minimum pension

    2. E2.Revaluation of guaranteed minimum in certain cases

    3. E3.Nature of retiring allowances

    4. E4.Qualification for retiring allowances

    5. E5.Entitlement to payment of retiring allowances

    6. E6.Amount of retirement pension

    7. E7.Amount of retirement lump sum

    8. E8.Limitation of retiring allowances in certain cases

    9. E9.Enhancement of retiring allowances in case of incapacity

    10. E10.Avoidance of duplicate pensions

    11. E11.Modification for national insurance

    12. E12.Allocation of part of retirement pension

    13. E13.Duration of retirement pension

    14. E14.Suspension and resumption of incapacity pensions

    15. E15.Abatement of retirement pension

    16. E16.Retiring allowances on cessation of further employment

    17. E17.Gratuities on grounds of incapacity

    18. E18.Forfeiture of benefits

    19. E19.Death gratuities

    20. E20.Deficiency grants

    21. E21.Family benefits generally

    22. E22.Nomination of beneficiaries

    23. E23.Entitlement to short-term family benefits

    24. E24.Amount and duration of short-term family benefits

    25. E25.Entitlement to long-term family benefits

    26. E26.Amounts of spouses' and nominated beneficiaries' long-term pensions

    27. E27.Amounts of children’s long-term pensions

    28. E28.Commencement and duration of long-term family pensions

    29. E29.Pensionable salary

    30. E30.Effective reckonable service

    31. E31.Payment of benefits

    32. E32.Benefits not assignable

  7. PART F TRANSFER VALUES

    1. F1.Payment of transfer values

    2. F2.Payment of additional transfer values in respect of war service

    3. F3.Receipt of transfer values

  8. PART G FINANCE

    1. G1.Teachers' superannuation account

    2. G2.Receipts, etc., to be credited

    3. G3.Payments to be debited

    4. G4.Actuarial inquiries

    5. G5.Employers' contributions

    6. G6.Payment by employers to Secretary of State

  9. PART H MISCELLANEOUS AND SUPPLEMENTAL

    1. H1.Modified application in case of employment at reduced salary

    2. H2.Modified application in certain other cases

    3. H3.Records and information

    4. H4.Payments in respect of deceased persons

    5. H5.Extension of Time

    6. H6.Determination of questions

    7. H7.Commutation of benefits

    8. H8.Revocations, savings and transitional provisions

  10. Signature

    1. SCHEDULE 1

      GLOSSARY OF EXPRESSIONS

    2. SCHEDULE 2

      PENSIONABLE EMPLOYMENT

      1. 1.Employment as a teacher in a public or grant-aided school,...

      2. 2.Employment as a teacher in a school which is an...

      3. 3.Employment as a teacher in a school which is a...

      4. 4.Employment as a teacher in an independent school which is...

      5. 5.Employment as a teacher in a university or part of...

      6. 6.(1) Employment as a teacher of a kind not elsewhere...

      7. 7.Continuation in employment on and after the date on which...

    3. SCHEDULE 3

      MAXIMUM PURCHASE OF ADDED YEARS

      1. 1.(1) Subject to paragraph 2, the maximum length of the...

      2. 2.(1) This paragraph applies to a teacher who at the...

      3. 3.(1) This paragraph applies where a teacher–

    4. SCHEDULE 4

      ADDITIONAL CONTRIBUTIONS TO PURCHASE PAST ADDED YEARS

      1. PART I METHOD A

        1. 1.(1) In this Part (and throughout this Schedule) “the principal...

        2. 2.(1) The contribution period must be one of not less...

        3. 3.Subject to paragraphs 4 and 5, the rate at which...

        4. 4.(1) At any time during the contribution period the teacher...

        5. 5.(1) Subject to sub-paragraphs (2) to (5), if the teacher–...

        6. 6.Where paragraph 5 has become applicable and the teacher is...

        7. 7.Any retirement lump sum to which the teacher is entitled...

        8. 8.(1) This paragraph applies– (a) where paragraph 5 has become...

      2. PART II METHOD B

        1. 9.(1) Subject to paragraphs 10 to 12, the additional contributions...

        2. 10.(1) Subject to paragraphs 11 and 12, and to paragraph...

        3. 11.Where notice of the election was given on or after...

        4. 12.Where notice of the election was given when the teacher...

      3. PART III METHOD C

        1. 13.(1) The contribution period begins on the commencement date, that...

        2. 14.(1) Subject to paragraph 15, the amount of the additional...

        3. 15.(1) Subject to sub-paragraphs (2) and (3) (and having regard...

      4. PART IV METHOD D

        1. 16.(1) Where the teacher has not attained the age of...

    5. SCHEDULE 5

      ADDITIONAL CONTRIBUTIONS TO PURCHASE ADDED YEARS UNDER EARLIER PROVISIONS

      1. PART I

        1. 1.(1) Subject to sub-paragraphs (2) to (5) and paragraphs 2...

        2. 2.Where an election has been made under paragraph 1, the...

        3. 3.If before all the contributions payable under paragraph 1 or...

        4. 4.(1) Subject to sub-paragraph (2) and paragraph 5, where immediately...

        5. 5.(1) If before the end of the contribution period the...

      2. PART II

        1. 6.(1) Subject to sub-paragraph (2), where immediately before the date...

    6. SCHEDULE 6

      FAMILY BENEFITS

      1. PART I CONTRIBUTIONS: MEN AND UNMARRIED WOMEN

        1. 1.(1) In this Part– “the Fund ” means the Teachers'...

        2. 2.(1) Subject to sub-paragraph (3) and paragraph 4, a member...

        3. 3.Subject to paragraph 4, a non-member or an unmarried woman...

        4. 4.(1) A man who has become entitled to payment of...

        5. 5.(1) Where a person has made an election under paragraph...

        6. 6.(1) This paragraph applies where a member who elected to...

        7. 7.(1) Subject to sub-paragraphs (2) and (3), a member or...

        8. 8.(1) This paragraph applies where– (a) a member or non-member...

      2. PART II CONTRIBUTIONS: MARRIED WOMEN

        1. 9.(1) Subject to sub-paragraph (3) and paragraph 10, a woman...

        2. 10.(1) An election under paragraph 9(1) or (2)–

        3. 11.(1) Subject to sub-paragraph (2), where payment is to be...

        4. 12.(1) The widower of a woman who–

      3. PART III COMMON PROVISIONS

        1. 13.(1) This paragraph applies where– (a) an election is made...

        2. 14.(1) This paragraph– (a) applies where family benefit contributions to...

        3. 15.Where– (a) a deduction has fallen to be made under...

      4. PART IV FAMILY BENEFITS AND WAR SERVICE

        1. 16.(1) In this Part “war service period ” means a...

        2. 17.(1) Subject to paragraph 20, a teacher who was notified...

        3. 18.Subject to paragraph 20, a teacher who was notified after...

        4. 19.(1) If an election is made under paragraph 17 or...

        5. 20.(1) If the teacher– (a) died before 1st June 1983;...

    7. SCHEDULE 7

      INCOMPLETE PAYMENT OF ADDITIONAL CONTRIBUTIONS

      1. 1.(1) This paragraph applies where a teacher paying additional contributions...

      2. 2.(1) This paragraph applies where a lump sum equal to...

      3. 3.(1) This paragraph applies where a teacher paying additional contributions...

      4. 4.(1) This paragraph applies where a teacher is continuing to...

      5. 5.(1) This paragraph applies where a teacher who is, in...

    8. SCHEDULE 8

      PERIODS MAKING UP QUALIFYING PERIOD

      1. PART I

        1. 1.A period of pensionable employment and, in relation to a...

        2. 2.A period counting as reckonable service by virtue of regulation...

        3. 3.A period counting as specified country service.

        4. 4.A period of service or employment in respect of which...

      2. PART II

        1. 5.A period of employment in the British Islands in a...

        2. 6.A period of employment as an inspector appointed under section...

        3. 7.A period of employment as a civil servant, if paragraph...

        4. 8.A period of pensionable employment in an educational capacity by...

        5. 9.A period of service as a member of the House...

        6. 10.A period of employment as a civil servant in England,...

        7. 11.A period of pensionable employment as a civil servant in...

        8. 12.A period of employment which was contributory service for the...

        9. 13.A period of employment as a full-time teacher, or in...

        10. 14.A period of pensionable employment in a university, a university...

        11. 15.A period of employment in the Republic of South Africa...

        12. 16.A period of employment as a full-time teacher while holding...

        13. 17.A period of employment in respect of which contributions were...

        14. 18.A period of employment not falling within paragraph 5 in...

        15. 19.A period of employment by the British Council in respect...

        16. 20.A period of employment as an officer of an employing...

        17. 21.A period of employment in respect of which contributions were...

        18. 22.A period of employment to which rules made under section...

        19. 23.A period of pensionable employment by an association of teachers....

        20. 24.A period of pensionable service as a clerk in holy...

    9. SCHEDULE 9

      MODIFIED APPLICATION IN CERTAIN CASES

      1. PART I NATIONAL INSURANCE MODIFICATION OF PENSIONS

        1. 1.Interpretation

        2. 2.Classification of teachers

        3. 3.Reduction of retirement pension

        4. 4.(1) A retirement pension payable under these Regulations to a...

        5. 5.For the purposes of paragraphs 3 and 4, the reckonable...

        6. 6.If, in calculating the amount of a retirement pension payable...

        7. 7.If, in calculating the amount of a retirement pension, there...

        8. 8.Where– (a) a period of employment of a retired teacher...

        9. 9.No reduction in the amount of the retirement pension shall...

        10. 10.Equivalent pension benefits

        11. 11.Any teacher who was employed in non-participating employment and attains...

      2. PART II EMPLOYMENT AT REDUCED SALARY

        1. 12.Subject to paragraphs 13 to 17, these Regulations apply as...

        2. 13.For the purposes of regulation E4 (qualification for retiring allowances),...

        3. 14.(1) For the purposes of regulation E30(2) (limits on reckonable...

        4. 15.(1) A period for which the person has, before the...

        5. 16.(1) This paragraph applies if the teacher becomes entitled to...

        6. 17.(1) For the purpose of calculating any death gratuity under...

      3. PART III POLICY SCHEMES

        1. 18.In this Part “excluded service” means the employment in respect...

        2. 19.For the purposes of regulation C3(1) (case in which additional...

        3. 20.For the purposes of regulation E4 (qualification for retiring allowances),...

      4. PART IV SPECIFIED COUNTRY SERVICE

        1. 21.Regulations E5 (entitlement to payment of retiring allowances), E7 (amount...

    10. SCHEDULE 10

      ALLOCATION OF PART OF RETIREMENT PENSION

      1. PART I CONTENTS OF DECLARATION

        1. 1.(1) A declaration shall specify– (a) the part of the...

      2. PART II PROCEDURE

        1. 2.(1) A teacher who, with a view to making an...

        2. 3.(1) Before delivering a declaration, a teacher shall give the...

        3. 4.(1) Before delivering a declaration, a teacher shall, at his...

        4. 5.(1) On receiving a notice under paragraph 3, the Secretary...

        5. 6.A declaration, and any notice or other communication under this...

      3. PART III OTHER MATTERS

        1. 7.(1) Subject to sub-paragraphs (2) to (6), a declaration shall...

        2. 8.(1) An allocation takes effect on the day on which...

        3. 9.(1) If notice of intention has been given under paragraph...

        4. 10.(1) If after a retiring employee has delivered a declaration...

        5. 11.If after a person has delivered a declaration the rate...

    11. SCHEDULE 11

      TRANSFER VALUES

      1. PART I OUTWARD TRANSFERS

        1. 1.Subject to the provisions of paragraphs 2 to 6 and...

        2. 2.Where– (a) a transfer value is payable to an approved...

        3. 3.Where, prior to the last date on which he is...

        4. 4.Where– (a) a teacher requests that a transfer value be...

        5. 5.(1) Subject to sub-paragraph (2), in respect of a teacher...

        6. 6.Subject to paragraph 7, where– (a) a transfer value limited...

        7. 7.In relation to any teacher to whom paragraph 6 applies–...

        8. 8.For the purposes of paragraph 6, where a teacher ceases...

        9. 9.Where one or more transfer values have been paid to...

        10. 10.A transfer value paid under this Part shall be at...

      2. PART II ADDITIONAL TRANSFER VALUES IN RESPECT OF WAR SERVICE

        1. 11.The additional transfer value payable shall be calculated in accordance...

      3. PART III INWARD TRANSFERS

        1. 12.Where a transfer value has been paid to, and accepted...

        2. 13.For the purposes of paragraph 12– (a) where the transfer...

      4. PART IV INTERPRETATION

        1. 14.In this Schedule– (a) “accrued rights” means the rights which...

    12. SCHEDULE 12

      TEACHERS' SUPERANNUATION ACCOUNT NOTIONAL INTEREST

      1. 1.(1) Subject to sub-paragraph (2) and paragraph 3(3), the notional...

      2. 2.(1) In this paragraph “invested” means invested in one or...

      3. 3.(1) Any security which is the subject of a notional...

    13. SCHEDULE 13

      REVOCATIONS, SAVINGS AND TRANSITIONAL PROVISIONS

      1. PART I REVOCATIONS

      2. PART II SAVINGS

        1. 1.The revocation by these Regulations of a transitional provision relating...

        2. 2.(1) The revocation by these Regulations of a provision previously...

        3. 3.Any document made, served or issued on or after the...

      3. PART III TRANSITIONAL PROVISIONS

        1. 1.(1) The re-enactment of provisions in these Regulations, and the...

        2. 2.(1) Where– (a) a provision of these Regulations (“the new...

        3. 3.Where a period of time specified in a provision of...

  11. Explanatory Note

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