The Teachers' Superannuation (Scotland) Regulations 2005

1. Introductory Text

2. PART A PRELIMINARY

   1. A1. Citation, commencement and extent

   2. A2. Interpretation

3. PART B PENSIONABLE EMPLOYMENT

   1. B1. Full-time service

   2. B2. Part-time service

   3. B3. Concurrent full-time and part-time service

   4. B4. Continuing employment

   5. B5. Accepted school

   6. B6. Employment not pensionable

   7. B7. Election for employment not to be pensionable

   8. B8. Resumption of pensionable status

   9. B9. Further employment

4. PART C TEACHERS' CONTRIBUTIONS

   1. C1. Salary on which contributions are payable

   2. C2. Salary on which contributions are payable – election

   3. C3. Ordinary contributions

   4. C4. Contributions where an election under regulation B2(4) has been made

   5. C5. Additional contributions to purchase past added years

   6. C6. Additional contributions to purchase past added years in the case of a deceased teacher

   7. C7. Additional contributions to purchase past added years under earlier provisions

   8. C8. Additional contributions to purchase current added years

   9. C9. Additional contributions for current period: service in a reserve force

   10. C10. Additional contributions for family benefits

   11. C11. Return of contributions

   12. C12. Calculation for the purposes of regulation C11

   13. C13. Return of certain contributions paid for family benefits

   14. C14. Repayment of returned contributions

   15. C15. 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

6. PART E BENEFITS

   1. E1. Overriding provisions as to guaranteed minimum pension

   2. E2. Residual liability for guaranteed minimum pensions and for section 9(2B) rights

   3. E3. Revaluation of guaranteed minimum in certain cases

   4. E4. Nature of retirement benefits

   5. E5. Qualification for retirement benefits

   6. E6. Entitlement to payment of retirement benefits

   7. E7. Amount of retirement pension

   8. E8. Amount of retirement lump sum

   9. E9. Limitation of retirement benefits in certain cases

   10. E10. Enhancement of retirement benefits in case of incapacity

   11. E11. Avoidance of duplicate pensions

   12. E12. Modification for national insurance

   13. E13. Pension debit member

   14. E14. Allocation of part of retirement pension

   15. E15. Duration of retirement pension

   16. E16. Suspension and resumption of incapacity pensions

   17. E17. Withdrawal of incapacity pensions

   18. E18. Abatement of retirement pension

   19. E19. Retirement benefits on cessation of further employment which began on or before 30th September 2001

   20. E20. Retirement benefits on cessation of further employment which began on or after 1st October 2001

   21. E21. Grants on grounds of incapacity

   22. E22. Forfeiture of benefits

   23. E23. Commutation: exceptional circumstances of ill-health

   24. E24. Death grants

   25. E25. Deficiency grants

   26. E26. Family benefits generally

   27. E27. Nomination of beneficiaries

   28. E28. Entitlement to short-term family benefits

   29. E29. Amount and duration of short-term family benefits

   30. E30. Entitlement to long-term family benefits

   31. E31. Amounts of spouses' and nominated beneficiaries' long-term pensions

   32. E32. Amounts of children’s long-term pensions

   33. E33. Commencement and duration of long-term family pensions

   34. E34. Pensionable salary

   35. E35. Effective reckonable service

   36. E36. Payment of benefits

   37. E37. Interest on late payment of certain benefits

   38. E38. Benefits not assignable

7. PART F PENSION SHARING

   1. F1. Pension sharing mechanism in the Scheme

   2. F2. Pension sharing order activates pension sharing creating pension debits and credits

   3. F3. Calculation of the appropriate amount

   4. F4. Pension debits and reduction of benefit

   5. F5. Effect of pension sharing on protected rights and guaranteed minimum pension

   6. F6. Discharge of pension credit liability

   7. F7. Adjustment of the amount of the pension credit – payments made without the knowledge of the pension debit

   8. F8. Implementation period for discharge of pension credit

   9. F9. Failure to discharge liability in respect of pension credit within the implementation period – death of ex spouse within period

   10. F10. Appropriate rights and pension credit benefits under the Scheme

   11. F11. Additional contributions and additional periods

   12. F12. Commutation: small pensions

   13. F13. Commutation: exceptional ill-health

   14. F14. Transfer values

   15. F15. Charges in respect of pension sharing costs

   16. F16. Excluded membership

   17. F17. Assignment

   18. F18. Payment of benefits/Interest on late payment of certain benefits

8. PART G TRANSFER VALUES

   1. G1. Payment of transfer values

   2. G2. Acceptance of transfer values

9. PART H FINANCE

   1. H1. Teachers' superannuation account

   2. H2. Actuarial review

   3. H3. Employers' contributions

   4. H4. Employers' contributions – employees' elections under regulation C2

   5. H5. Employers' contributions – part time elections

   6. H6. Payment by employers to Scottish Ministers

10. PART J MISCELLANEOUS AND SUPPLEMENTAL

    1. J1. Modified application in case of employment at reduced salary

    2. J2. Winding down employment

    3. J3. Modified application in certain other cases

    4. J4. Records and information

    5. J5. Payments in respect of deceased persons

    6. J6. Repayment of contributions where an election is not made under regulation H6(5)

    7. J7. Extension of time

    8. J8. Determination of questions

    9. J9. Commutation of benefits

    10. J10. Revocations, savings and transitional provisions

11. Signature

12. 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 college of further education...

       6. 6. Employment as a teacher in the Scottish Further Education Unit....

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

       8. 8. Employment as a teacher in the Faculty of Education at...

       9. 9. Employment as a teacher in the Schools of Architecture, Town...

       10. 10. Employment as a teacher in the Faculty of Education or...

       11. 11. Employment as a teacher in the Faculty of Engineering or...

       12. 12. Employment as a teacher in the Faculty of Education at...

       13. 13. Employment as a teacher in the Faculty of Education at...

       14. 14. (1) Employment as a teacher of a kind not elsewhere...

       15. 15. 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–

       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 6, the rate at which...

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

          5. 5. (1) At any time during the contribution period the teacher...

          6. 6. (1) Subject to sub paragraphs (2) to (7), if the...

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

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

          9. 9. (1) This paragraph applies– (a) where paragraph 6 has become...

       2. PART II METHOD B

          1. 10. (1) Subject to paragraphs 11 to 13, the additional contributions...

          2. 11. (1) Subject to paragraphs 12 and 13, and to paragraph...

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

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

    5. SCHEDULE 5

       ADDITIONAL CONTRIBUTIONS TO PURCHASE ADDED YEARS UNDER EARLIER PROVISIONS

       1. 1. (1) Subject to sub-paragraphs (2) to (6) 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...

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

       6. PART II

          1. 6. Where immediately before the date on which these Regulations come...

    6. SCHEDULE 6

       FAMILY BENEFITS

       1. PART I CONTRIBUTIONS: MEN AND UNMARRIED WOMEN

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

          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...

          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...

          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...

    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 teacher paying additional contributions...

       3. 3. (1) This paragraph applies where a teacher has paid additional...

       4. 4. (1) This paragraph applies where a teacher paying additional contributions...

       5. 5. (1) This paragraph applies where a teacher paying additional contributions...

       6. 6. (1) This paragraph applies where a lump sum equal to...

       7. 7. (1) Subject to sub paragraph (5), this paragraph applies where...

       8. 8. (1) This paragraph applies where an election in respect of...

       9. 9. (1) This paragraph applies where a teacher is continuing to...

       10. 10. (1) This paragraph applies where a teacher who is, in...

    8. SCHEDULE 8

       PERIODS MAKING UP QUALIFYING PERIOD

       1. 1. A period of pensionable employment.

       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...

       5. 5. A period of comparable British service.

       6. 6. A period of employment which is pensionable for the purposes...

    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 person 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 E5, periods counting towards a...

          3. 14. (1) For the purposes of regulation E35(2), periods counting as...

          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 grant 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 C5(1), if the teacher’s excluded...

          3. 20. For the purposes of regulation E5, paragraph 1 of Schedule...

       4. PART IV SPECIFIED COUNTRY SERVICE

          1. 21. Regulations E6, E8, E16(3) and E19 have effect with the...

          2. 22. Subject to paragraph 23– (a) for the purpose of calculating...

          3. 23. For the purposes of regulation E10, in calculating relevant service...

       5. PART V PERSONS FORMERLY MEMBERS OF THE NATIONAL HEALTH SERVICE PENSION SCHEME

          1. 24. In this Part– (a) “the 1995 Regulations” means the National...

          2. 25. This Part applies to persons who– (a) immediately before they...

          3. 26. (1) If a person to whom this Part applies–

          4. 27. Where a person to whom this Part applies

          5. 28. Where a transfer value has been accepted in respect of...

    10. SCHEDULE 10

    11. SCHEDULE 11

        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 Scottish...

           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...

           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...

    12. SCHEDULE 12

        TRANSFER VALUES

        1. PART I OUTWARD TRANSFERS

           1. 1. Subject to paragraphs 2 to 6 and 9 and 10,...

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

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

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

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

           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 INWARD TRANSFERS

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

           2. 12. Except where paragraph 13 applies, for the purposes of paragraph...

           3. 13. (1) This paragraph applies where– (a) the previous scheme is...

        3. PART III INTERPRETATION

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

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

           2. 5. (1) Where– (a) a provision of these Regulations (“the new...

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

13. Explanatory Note