The Teachers’ Pensions Regulations 2010

CHAPTER 3 Meaning of “qualified for retirement benefits” and “qualified for retirement benefits following further employment”

Meaning of “qualified for retirement benefits”

54.—(1) A person (T) is “qualified for retirement benefits” for the purpose of these Regulations if T satisfies any of Conditions 1 to 6.

(2) But T is not “qualified for retirement benefits” if T has been in further employment.

(3) Condition 1 is that immediately before 1st September 2010 T was qualified for retirement benefits under regulation E3(1)(a) or (b) of TPR 1997.

(4) Condition 2 is that—

(a) (i) T was in pensionable employment on 6th April 1988 or paying contributions under regulation 30 of TSR 1976 on that date, or

(ii) T entered pensionable employment for the first time after 6th April 1988, and

(b) T has retirement benefits qualification service of at least 2 years.

(5) Condition 3 is that—

(a) (i) T was in pensionable employment on 6th April 1988 or paying contributions under regulation 30 of TSR 1976 on that date, or

(ii) T re-entered pensionable employment after 6th April 1988, having previously been in such employment, and

(b) (i) T has retirement benefits qualification service of at least 2 years attributable to a period of employment after 5th April 1988, or

(ii) the sum of T’s retirement benefits qualification service attributable to a period of employment after 5th April 1988 and of the periods mentioned in Schedule 9 of TSR 1988 attributable to a period of T’s employment before 6th April 1988 amounts to at least 5 years.

(6) For the purpose of Condition 3, any period of employment in respect of which the Secretary of State accepted a transfer value when T re-entered pensionable employment after 5th April 1988 is to be treated as taking place after that date.

(7) Paragraph (6) does not apply to—

(a) a period of comparable British service, or

(b) a period of employment pensionable under the National Health Service Pension Scheme Regulations 1995(1) in respect of which a transfer value was accepted in accordance with arrangements made for a person to whom Part 6 of Schedule 10 to TPR 1997 (which continues to have effect by virtue of paragraph 26 of Schedule 13) applies.

(8) Condition 4 is that—

(a) T has a guaranteed minimum in relation to benefits under these Regulations, and

(b) the Secretary of State has not paid a contributions equivalent premium in respect of T.

(9) Condition 5 is that the Secretary of State—

(a) paid a cash equivalent or a transfer value in respect of T to the pension scheme of the Commission of the European Communities, and

(b) has since accepted a transfer value from that scheme in respect of T.

(10) Condition 6 is that the Secretary of State has accepted a transfer value in respect of T’s rights under a personal pension scheme.

Retirement benefits qualification service

55.—(1) The retirement benefits qualification service of a person (T) is the total of the following—

(a) any period spent by T in pensionable employment;

(b) any period counting as reckonable service under regulation 41(1)(c),(d),(e) or (f) (reckonable service);

(c) any period of employment in respect of which the Secretary of State has accepted a transfer value;

(d) any period of comparable British service;

(e) any period of admitted service;

(f) any period of specified country service;

(g) any period of employment which is pensionable for the purposes of the Universities Superannuation Scheme(2);

(h) where T was given, but did not take, the opportunity to transfer T’s past service pension rights under regulation 36, any period of employment which would have counted as T’s retirement benefits qualification service under sub-paragraph (c) if the transfer value in respect of such rights had been accepted by the Secretary of State.

(2) But T’s retirement benefits qualification service does not include—

(a) any contributions refund period;

(b) any period in respect of which a transfer value has been paid;

(c) any period in respect of which a cash equivalent has been paid.

Meaning of “qualified for retirement benefits following further employment”

56.  A person is “qualified for retirement benefits following further employment” for the purpose of these Regulations if, after the person last enters further employment, the person is in pensionable employment for at least 12 months.

(1)

S.I. 1995/300

(2)

The Universities Superannuation Scheme was established by a Declaration of Trust of 2nd December 1974 and is currently governed by a Declaration of Trust of 7th February 1994 and the rules adopted by the Deed of Consolidation of 1st October 2003 and subsequently amended by deeds of amendment.