The Teachers' Superannuation (Scotland) Regulations 2005

Additional contributions to purchase past added years

C5.—(1) This regulation applies to a teacher who–

(a) is in pensionable employment otherwise than by virtue of regulation B9; and

(b) first became employed in pensionable employment, or has been credited with reckonable service on the receipt of a transfer value in respect of comparable British service that began, before he or she attained the age of 55; and

(c) has not become entitled to payment of retirement benefits under regulation E6(1)(a) or (b).

(2) Subject to paragraphs (4) to (9), a teacher to whom this regulation applies may elect to pay additional contributions in accordance with–

(a) Part I of Schedule 4 (“Method A”); or

(b) Part II of Schedule 4 (“Method B”),

in order to become entitled to count an additional period (“the past period”) as reckonable service.

(3) Subject to paragraphs (4), (5), (7) and (10), the employer of a teacher to whom this regulation applies may elect to pay additional contributions in respect of the teacher in accordance with Part II of Schedule 4 (“Method B”).

(4) The past period must not exceed the maximum calculated in accordance with Schedule 3, and–

(a) must have begun after the teacher attained the age of 20;

(b) must have ended–

(i) before the teacher attained the age of 60;

(ii) before the date of the election; and

(iii) if the teacher has become entitled to payment of retirement benefits by virtue of regulation E6(1)(d), before the relevant termination of employment;

(c) must be one during which the teacher was not in full time pensionable employment, unless–

(i) contributions in respect of the period have been repaid after 31st May 1973; or

(ii) the right to count reckonable service in respect of it has been extinguished by payment of a transfer value;

(d) if payment is to be made by Method A, must satisfy paragraph 2 of Schedule 4; and

(e) unless payment is to be made by Method B and notice of the election is given no earlier than the date of applying for payment of retirement benefits, must be a period of not less than 30 days.

(5) If the teacher is already entitled to count any reckonable service in respect of the past period, that period is for the purposes of payment under this regulation and those of regulation D1 reduced by the length of that service.

(6) Where payment is to be made by Method A, the period during which additional contributions are to be paid (“the contribution period”) must satisfy paragraph 2 of Schedule 4.

(7) Subject to paragraph (8), an election under this regulation may be made at any time.

(8) A teacher may not simultaneously make different elections under this regulation, except that an election to make payment by Method A may be made at the same time as an election to make payment by Method B in respect of a different past period.

(9) An election under paragraph (2) must be made by giving written notice to the Scottish Ministers, which–

(a) is to specify the past period;

(b) is to specify the method by which payment is to be made;

(c) where payment is to be made by Method A, is to specify the length of the contribution period; and

(d) where payment is to be made by Method A, is to contain a declaration that the teacher has no reason to believe that his or her health may prevent them from continuing in pensionable employment until payment has been completed.

(10) An election under paragraph (3) must be made by giving written notice to the Scottish Ministers which–

(a) is to specify the teacher in respect of whom it is made; and

(b) is to specify the past period.

(11) An election under this regulation shall be revoked only where a written request seeking revocation has been accepted in writing by the Scottish Ministers but any additional contributions paid to the date of such acceptance shall not be refunded.

(12) Where payment is to be made by Method A and–

(a) within 12 months after the date of the election the teacher becomes incapacitated; and

(b) the declaration required by paragraph (9)(d) was not made in good faith,

the election is to be treated as not having been made and any additional contributions paid are to be refunded.