The Teachers' Superannuation (Scotland) Amendment Regulations 1998

Pensionable salary

11.  For regulation E29, there shall be substituted–

“Pensionable salary

E29.— (1) Subject to paragraph (13), a teacher’s pensionable salary–

(a) where the material part of his terminal service is one year or more, is his full salary for the best consecutive 365 days of that part; and

(b) in any other case, is the average annual rate of his full salary for that part.

(2) In determining, for the purposes of paragraph (1), what are the best consecutive 365 days of the material part of the teacher’s terminal service, days on which the teacher is not in pensionable employment are disregarded.

(3) Terminal service comprises–

(a) any period spent by the teacher in pensionable employment;

(b) any period counting as reckonable service by virtue of regulation D4 (current added years purchased by additional contributions);

(c) any period of comparable British service which began before 1st April 1974 and has not been followed by a period of pensionable employment and for which a transfer value has been accepted;

(d) subject to paragraph (4), any period of a kind described in paragraphs 5 to 8 of Schedule 8; and

(e) any period counting as reckonable service by virtue of regulation C8A (service in a reserve force).

(4) A teacher who is in an employment falling within paragraphs 5 to 8 of Schedule 8 may, by giving written notice to the Secretary of State, elect that from the date from which the election takes effect the employment is not to constitute terminal service.

(5) An election under paragraph (4)–

(a) if the notice is received before the teacher attains the age of 60, takes effect from his 60th birthday; and

(b) in any other case, takes effect from the first day of the month following that in which the notice was received.

(6) The material part of a teacher’s terminal service is–

(a) where he has less than three years of such service, the whole of it; or

(b) in any other case, the last three years of it.

(7) In determining the material part of a teacher’s terminal service, periods when the teacher was not in pensionable employment shall be disregarded and accordingly the period of three years referred to in paragraph (6) may be discontinuous.

(8) For the purposes of paragraphs (2), (3)(a) and (7) a teacher who is employed under a contract whereby that teacher is available for work but only undertakes (and accordingly is only paid for) work when, and for periods, requested by the employer is not treated as being in pensionable employment during periods when he is not undertaking work (whether or not such a teacher would be so treated apart from this paragraph).

(9) Subject to paragraphs (10) and (11), a teacher’s full salary–

(a) for a period falling within paragraph (3)(a), is his contributable salary for the period of pensionable employment, disregarding any reduction during sick leave or maternity leave;

(b) for a period falling within paragraph (3)(b), is the notional salary by reference to which the additional contributions paid under regulation C8 or C8A were calculated; and

(c) for a period falling within paragraph (3)(c), is what would have been his salary for the purpose of calculating benefits under the pension scheme to which he was subject in the relevant employment;

(d) for a period falling within paragraph (3)(d), is what would have been his salary for the purpose of calculating benefits under the superannuation scheme to which he was subject in the relevant employment; and

(e) for the period falling within paragraph (3)(e), is the notional salary by reference to which the additional contributions paid under regulation C8A were calculated.

(10) For–

(a) a period of pensionable employment; or

(b) a period counting as reckonable service by virtue of regulation D4,

beginning after 31st July 1975 and ending before 1st August 1978, a teacher’s full salary includes any sums that would have been payable to him if payment of them had not been withheld, whether by virtue of an enactment or otherwise, in order to comply with limits referred to in section 1 of the Remuneration, Charges and Grants Act 1975(1).

(11) For–

(a) a period of pensionable employment; or

(b) a period counting as reckonable service by virtue of regulation D4,

beginning after 31st March 1979 and ending before 1st September 1980, a teacher’s full salary is the notional salary resulting from the application to him of the Teachers' Superannuation (Notional Salaries) (Scotland) Regulations 1982(2).

(12) Where a teacher has during the material part of his terminal service spent any period employed in part-time service, the full salary for that period shall be the amount which it would have been if the employment had been in full-time service during that period.

(13) If the Secretary of State is satisfied that the salary of a teacher has been unreasonably increased in respect of any period which is in the opinion of the Secretary of State relevant for the purposes of this regulation, his pensionable salary shall be calculated by reference to such a salary in respect of that period as the Secretary of State considers reasonable.”.

(1)

1975 c. 57; section 1 was amended, and the period for which it had effect extended to end with 31st July 1978, by the Price Commission Act 1977 (c. 33), section 17; references to limits set out in documents laid before Parliament in 1976 and 1977 were added by S.I. 1976/1097, 1977/1294.

(2)

S.I. 1982/1302.