The Teachers' Superannuation (Scotland) Regulations 2005

Return of contributions

C11.—(1) Subject to paragraph (3), this regulation applies where a teacher has ceased to be in pensionable employment and–

(a) he or she is not qualified for retirement benefits; and

(b) no transfer value under regulation G1 has since been paid or become payable in respect of the teacher; and

(c) he or she did not within the relevant period re-enter pensionable employment; and

(d) the relevant period is not a period, or part of a period, for which the teacher has elected to pay additional contributions under regulation C8 or C9.

(2) The relevant period is the period of one month beginning when the teacher ceased to be in pensionable employment.

(3) This regulation shall not apply if part of the teacher’s reckonable service is attributable to a transfer value paid in respect of him or her to the Scottish Ministers by the trustees or managers of a personal pension scheme, notwithstanding that the teacher has less than 2 years' service.

(4) For the purposes of paragraph (1), a woman who ceased to be in pensionable employment wholly or partly because of pregnancy or confinement is to be treated–

(a) as having remained in such employment while she enjoyed the right to return to work conferred by Part VIII of the Employment Rights Act 1996(1); and

(b) if she has exercised that right, as not having ceased to be in pensionable employment.

(5) Where this regulation applies the teacher is entitled to have returned the balance of his or her contributions, calculated in accordance with regulation C12.

(6) The entitlement takes effect at the end of the relevant period, or on the teacher’s 70th birthday if earlier.

(1)

1996 c. 18. Part VIII (sections 71-80) of the 1996 Act were substituted by the Employment Relations Act 1999 (c. 26), section 7 and Schedule 4, Part I, to which there are amendments not relevant to these Regulations.