The Teachers' Superannuation (Scotland) Regulations 2005

Past added years for which additional contributions have been paid

D3.—(1) A teacher–

(a) who has completed payment of additional contributions in accordance with Part I of Schedule 4, or Schedule 5; or

(b) who has paid additional contributions for a past period in accordance with Part II of Schedule 4; or

(c) in respect of whom payment of additional contributions for a past period in accordance with Part II of Schedule 4 has been made,

is entitled to count the past period as reckonable service.

(2) For the purposes of paragraph (1), a teacher who has at any time during the contribution period been in part time pensionable employment shall not be treated as having completed the payment of additional contributions in accordance with Part I of Schedule 4 unless (in addition to the payments in accordance with that Part) he or she pays a lump sum determined in accordance with paragraph (3).

(3) The lump sum referred to in paragraph (2) is such sum as would be payable under Part I of Schedule 4 in order to count as reckonable service a period equivalent to the difference between the length of reckonable service which arises from the contribution period and the length of such service if the teacher had been in full time pensionable employment throughout the contribution period.

(4) In paragraphs (2) and (3), “the contribution period” means the period during which additional contributions in accordance with Part I of Schedule 4 were paid.

(5) A teacher who has begun to pay additional contributions in accordance with Part I of Schedule 4, but who has not completed payment is entitled to count as reckonable service a period calculated in accordance with Schedule 7.