The Teachers' Superannuation (Scotland) Regulations 2005

Effective reckonable service

E35.—(1) A teacher’s effective reckonable service is so much of his or her reckonable service as counts for the purpose of calculating a benefit under this Part, except a pension under regulation E30.

(2) Subject to paragraph (3), effective reckonable service does not include–

(a) any reckonable service in excess of 45 years; or

(b) any reckonable service in excess of 40 years before attaining age 60.

(3) In respect of a teacher employed in part-time service under contracts of employment concurrently in force who ceases to be employed under any of those contracts in circumstances by virtue of which he or she becomes entitled to retirement benefits under regulation E6(1)(d), effective reckonable service does not include any reckonable service recorded whether before or after cessation of the said contract of employment in respect of any contracts of employment under which he or she continues to be employed.

(4) In relation to a retirement lump sum, if the teacher’s relevant service, that is to say the total of–

(a) the time he or she has spent in pensionable employment;

(b) any comparable British service counting as reckonable service by virtue of the acceptance of a transfer value; and

(c) any period counting as reckonable service by virtue of regulation 6A of the 1977 Regulations(1),

is less than 20 years, his or her effective reckonable service does not include so much of any period counting as reckonable service by virtue of regulation D3 as exceeds the maximum ascertained from the Table below.

TABLE

Relevant service in years	Maximum
19	17 years
18	15 years
17	13 years
16	11 years
15	9 years
14	7 years
Fewer than 14	8 years less than the length in years and days of the relevant service

(5) For the purposes of paragraph (4) a person who becomes entitled to payment of retirement benefits by virtue of regulation E6(1)(c) or (d) is to be treated as having continued in pensionable employment up to that age.

(1)

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).