The Teachers' Superannuation (Scotland) Amendment Regulations 2008

Amendment of the Teachers' Superannuation (Scotland) Regulations 2005

4.  After regulation C1 insert–

“Removal of the cap on contributable salary

C1A.— (1) Regulation C1(5) only applies to a teacher–

(a) who is a relevant teacher; and

(b) in respect of whom that regulation has not ceased to apply by virtue of paragraph (2).

(2) Regulation C1(5) shall cease to apply to a relevant teacher–

(a) who on or after 1st April 2008 elects in accordance with paragraph (4) for that provision not to apply for the purposes of determining the amount of the teacher’s contributable salary; or

(b) who does not make such an election but the circumstances specified in paragraph (6) or (9) apply to that teacher.

(3) In this regulation a “relevant teacher” is a teacher–

(a) who is in pensionable employment immediately before 1st April 2008; and

(b) who immediately before that date is a person to whom regulation C1(5) applies.

(4) The election referred to in paragraph (2)(a) must–

(a) be made by giving written notice to the Scottish Ministers;

(b) include a written notice from the relevant teacher’s employer confirming that the employer consents to regulation C1(5) not applying for the purposes of determining the amount of that teacher’s contributable salary; and

(c) be received by the Scottish Ministers on or before 31st December 2008.

(5) A notice received by the Scottish Ministers in accordance with paragraph (4) on or before 31st July 2008 may specify that it is to be deemed to have been received on a date falling between 1st April 2008 and 30th June 2008.

(6) Subject to paragraph (8), the circumstances are that at any time on or after 1st April 2008 the relevant teacher referred to in paragraph (2)(b) begins a new employment.

(7) For the purposes of paragraph (6), a teacher is to be treated as beginning a new employment if the teacher–

(a) begins pensionable employment with an employer who is different from the employer in relation to the pensionable employment referred to in paragraph 3(a); or

(b) continues in pensionable employment with the same employer but in a new post under a different contract of employment.

(8) Paragraph (6) does not apply where the teacher begins pensionable employment with a different employer by reason of a transfer of undertakings.

(9) The circumstances are that at any time on or after 1st April 2008–

(a) the contract of employment of the relevant teacher is varied so that the teacher is required to undertake functions which are materially different from those the teacher was required to undertake before the variation was made; and

(b) the employer gives written notice to the Scottish Ministers of the variation of the teacher’s contract of employment.

(10) Subject to paragraph (5), in the case of a teacher to whom paragraph (2)(a) applies, regulation C1(5) ceases to apply on the last day of the month in which the notice of election is received by the Scottish Ministers in accordance with paragraph (4).

(11) In the case of a teacher to whom paragraphs (2)(b) and (6) apply, regulation C1(5) ceases to apply immediately before the date on which the teacher begins the new employment referred to in paragraph (6).

(12) In the case of a teacher to whom paragraphs (2)(b) and (9) apply, regulation C1(5) ceases to apply immediately before the date on which the variation in the contract of employment takes effect.”.