The Teachers' Superannuation (Scotland) Regulations 2005

PART J MISCELLANEOUS AND SUPPLEMENTAL

Modified application in case of employment at reduced salary

J1.—(1) If–

(a) a teacher who has been in pensionable employment either–

(i) continues to be employed by the same employer; or

(ii) ceases to be employed and is re employed within 6 months (whether by the same or a different employer),

at a reduced rate of contributable salary;

(b) where he or she continues to be employed by the same employer, is employed in a different post;

(c) he or she does not make an election under regulation C2(1) that his or her contributable salary is to be treated as having continued at the previous rate;

(d) the relevant employer notifies the Scottish Ministers in writing of the matters specified in paragraph (2) before the date which is 3 months after the first day of his or her employment at the reduced rate;

(e) the application to him or her of this paragraph would, taking into account prospective increases under the 1971 Act(1) of benefits under Part E, be beneficial; and

(f) where he or she is not now in pensionable employment by virtue of regulation B9,

these regulations have effect in relation to him or her with the modifications set out in Part II of Schedule 9.

(2) For the purposes of paragraph (1)(d) the matters which are to be notified to the Scottish Ministers are–

(a) where the teacher continues to be employed with the same employer or ceases to be employed and is re-employed by the same employer, that the teacher’s employment at a reduced rate of contributable salary is in the interests of the efficient discharge of the employer’s functions; and

(b) where the teacher ceases to be employed by one employer and is re-employed by a different employer–

(i) that the teacher had provided satisfactory service throughout the period of the teacher’s employment with the relevant employer; and

(ii) that the teacher has ceased employment with the relevant employer with the intention of seeking employment in a new post with less responsibility.

(3) For the purposes of this regulation–

(a) the contributable salary of a teacher in part time service is to be taken to be what it would have been if he or she had been employed in full-time service; and

(b) the “relevant employer” is–

(i) where the teacher ceases to be employed by one employer and takes up employment with a different employer, the teacher’s former employer; and

(ii) in any other case, the person’s employer.

(4) A second or subsequent application of paragraph (1) does not affect its previous operation.

Winding down employment

J2.—(1) To participate in winding down employment a teacher must–

(a) have attained the age of 56;

(b) have been in full-time service for a period of 10 years immediately prior to commencing winding down employment;

(c) subject to sub-paragraph (b) have a minimum of 25 years' teaching service immediately prior to commencing winding down employment, which period may include a break or breaks in teaching service not exceeding 5 years in total; and

(d) have the consent of his or her employer.

(2) Where the employer consents to the teacher participating in the winding down employment the employer shall notify the Scottish Ministers in writing before the date which is 3 months after the first day of the teacher’s winding down employment of the matters specified in paragraph (3).

(3) For the purposes of paragraph (2) the matters which are to be notified to the Scottish Ministers are–

(a) that the teacher’s winding down employment is part-time service which is equal to or more than 50 per cent of full-time service;

(b) that the teacher’s full-time service equivalent contributable salary rate is not less than the teacher’s salary rate prior to commencing the winding down employment; and

(c) that the employer has consented to the teacher participating in the winding down employment.

(4) For the purposes of this regulation winding down employment is–

(a) part-time service which is equal to or more than 50 per cent full-time service; and

(b) for a maximum of 4 years.

Modified application in certain other cases

J3.—(1) In relation to a teacher who made an election under regulation 6A(1) of the 1977 Regulations(2), these Regulations have effect with the modifications set out in Part III of Schedule 9.

(2) In relation to a teacher who has been in pensionable employment with specified country service, these Regulations have effect with the modifications set out in Part IV of Schedule 9.

(3) In relation to certain persons who were formerly members of the National Health Service Pension Scheme, these Regulations have effect with the modifications set out in Part V of Schedule 9.

Records and information

J4.—(1) The employer of a teacher in pensionable employment shall record for each financial year–

(a) the rate of the teacher’s salary;

(b) the amount of the teacher’s contributable salary;

(c) the value of any emoluments in kind treated as forming part of the salary of the teacher by virtue of regulation C1(1)(a);

(d) the contributions deducted under regulation C15(1);

(e) the period during which the teacher was in pensionable employment; and

(f) the dates of any absence on sick leave or maternity, paternity or adoption leave, and the amount of salary paid during it.

(2) Employers shall, within such reasonable time as they may require, make to the Scottish Ministers such reports and returns, and give to them such information about teachers who are or have been in pensionable employment as they may reasonably require for the purposes of their functions under these Regulations; and such teachers, and their personal representatives, shall give them such information and produce such documents as they may reasonably require for those purposes.

(3) Without prejudice to paragraph (2) and subject to paragraph (4), a teacher who has become entitled to payment of retirement benefits and who takes up employment such as is described in regulation E18(1) shall–

(a) within 7 days of taking up such employment notify the Scottish Ministers of that fact giving details of the salary in the employment; and

(b) within 7 days of any change in salary notify the Scottish Ministers of that change.

(4) Paragraph (3) shall not apply where the teacher has attained the age of 70 or has had 45 years reckonable service.

Payments in respect of deceased persons

J5.—(1) This regulation applies where a teacher dies and the total of–

(a) any sums that were due to the teacher under these Regulations; and

(b) any sums payable under these Regulations to the teacher’s personal representatives, (“the amount due”) does not exceed the amount specified in any Order for the time being in force under section 6 of the Administration of Estates (Small Payments) Act 1965(3) and applying in relation to the death.

(2) Where this regulation applies, the Scottish Ministers may, without requiring confirmation or other proof of title, pay the amount due–

(a) to the personal representatives; or

(b) to the person, or to or among any one or more of any persons, appearing to them to be beneficially entitled to the estate.

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

J6.—(1) This regulation applies where–

(a) a teacher receives such an increase in contributable salary as is mentioned in regulation E34(11); but

(b) no election under regulation H6(5) has been made.

(2) Where this regulation applies the Scottish Ministers shall repay–

(a) to the teacher who was in pensionable employment a sum equivalent to A – B; and

(b) to that teacher’s last employer before he or she became entitled to retirement benefits a sum equivalent to C D.

(3) In paragraph (2) above–

• A is the aggregate of the contributions paid by the teacher under regulation C3, C5, C7 or C10 during the relevant period;

• B is the aggregate of the contributions which would have been paid under regulation C3, C5, C7 or C10 during the relevant period if the teacher had actually received the salary which he or she was treated as having received under regulation E34(11);

• C is the aggregate of contributions paid by the teacher’s employer under regulation H3 during the relevant period; and

• D is the aggregate of the contributions which would have been paid by the teacher’s employer under regulation H3 during the relevant period if the teacher had actually received the salary which he or she was treated as having received under regulation E34(11),

and in this paragraph the “relevant period” is the period which started when the teacher received the increase in contributable salary as mentioned in regulation E34(11) and ended when the teacher became entitled to the payment of retirement benefits.

Extension of time

J7.  The Scottish Ministers may in any particular case extend, or treat as having been extended, the time within which anything is required or authorised to be done under these Regulations.

Determination of questions

J8.  All questions arising under these Regulations are to be determined by the Scottish Ministers.

Commutation of benefits

J9.—(1) Subject to paragraph (2), where the aggregate of the retirement benefits (retirement pensions and actuarial equivalent as an annual pension of the retirement lump sum) and any benefits payable to a teacher under any additional voluntary contributions scheme to which section 591(2)(h) or section 592(1)(b) of the Taxes Act(4) applies is an annual amount not exceeding the permitted maximum, the Scottish Ministers may discharge their liability in respect of–

(a) those retirement benefits; and

(b) any family benefits which might otherwise become payable on the teacher’s death under these Regulations if the annual amount of the family benefits do not exceed the permitted maximum,

by payment of a lump sum representing the capital value of the retirement benefits and family benefits.

(2) Paragraph (1) shall not apply unless the teacher became entitled to receive payment of the retirement benefits on or after attaining state pensionable age.

(3) Where a teacher has died and the aggregate of any family benefits, and like benefits provided under an additional voluntary contributions scheme, payable in respect of the person is an annual amount not exceeding the permitted maximum, the Scottish Ministers may discharge their liability in respect of the family benefits by the payment of a lump sum representing their capital value.

(4) The lump sum payable under paragraph (1) or (3) shall be determined by, or in accordance with tables prepared by, the Government Actuary.

(5) In this regulation, the permitted maximum is £260 or such higher amount as may be prescribed from time to time by Regulations made under section 21(1) of the 1993 Act(5)

(6) In this regulation, “additional voluntary contributions scheme” means an approved scheme which falls within section 591(2)(h) of the Taxes Act(6).

Revocations, savings and transitional provisions

J10.—(1) The Regulations specified in column 1 of Part I of Schedule 13 are revoked to the extent specified in column 3 of that Part.

(2) The revocations have effect subject to the savings in Part II of Schedule 13.

(3) The provisions of Part II of Schedule 13 do not affect the general operation of section 16 of the Interpretation Act 1978(7).

(4) Part III of Schedule 13 has effect with respect to transitional matters in connection with the coming into force of these Regulations.

(1)

1971 c. 56.

(2)

S.I. 1977/1360 (“the 1977 Regulations”). Regulation 6A was inserted by S.I. 1977/1808. The 1977 Regulations are revoked in their entirety (see Schedule 1 to these Regulations).

(3)

1965 c. 32, to which there are amendments not relevant to these Regulations.

(4)

1988 c. 1. Sections 591 and 592 are prospectively repealed by the Finance Act 2004, Schedule 42, Part 3.

(5)

1993 c. 48, as amended by the Pensions Act 2004 (c. 35) section 284.

(6)

1988 c. 1. Section 591 is prospectively repealed by the Finance Act 2004 (c. 12), Schedule 42, Part 3.

(7)

1978 c. 30.