The Teachers’ Pension Scheme (Scotland) Regulations 2014

SECTION 3Pensionable service on or after automatic enrolment date

Pensionable service on or after automatic enrolment date

26.—(1) This Section applies in relation to a person (P) who—

(a)is eligible to be an active member of this scheme; and

(b)is in an eligible employment on or after P’s automatic enrolment date for that employment.

(2) P is in pensionable service in relation to that employment if the employment is mentioned in Part 2 of Schedule 1 and an opt-out notice under this Section does not have effect in relation to service in that employment.

Opting out of this scheme after automatic enrolment date

27.—(1) A person (P) opts out of this scheme in relation to service in an eligible employment if P opts not to be an active member of this scheme in relation to that service.

(2) P may only exercise this option by written notice to the scheme manager in a form required by the scheme manager (“opt-in notice”).

(3) An opt-out notice has effect as follows—

(a)if the scheme manager receives the opt-out notice within 3 months after P enters the employment, from the first day of the employment;

(b)if sub-paragraph (a) does not apply and the scheme manager receives the opt-out notice within 3 months after P’s automatic enrolment date for the employment, from P’s automatic enrolment date;

(c)if neither sub-paragraph (a) nor (b) applies and the scheme manager receives the opt-out notice within 3 months after P’s automatic re-enrolment date, from P’s automatic re-enrolment date;

(d)otherwise, from the first day of the month after the month in which the scheme manager receives the opt-out notice.

(4) An opt–out notice ceases to have effect from the earlier of—

(a)the date on which a subsequent opt-in notice has effect in relation to service in that employment; and

(b)P’s automatic enrolment date for that employment.

Opting into this scheme after automatic enrolment date

28.—(1) A person (P) opts into this scheme in relation to service in an eligible employment if P opts to become an active member of this scheme in relation to service in that employment.

(2) P may only exercise the option by written notice to the scheme manager in a form required by the scheme manager (“opt-in notice”).

(3) P may opt into this scheme in relation to service in an employment if the employment is mentioned in Part 2 of Schedule 1, and P has previously opted out of this scheme in relation to service in that employment.

(4) For an employment mentioned in Part 2 of Schedule 1, an opt-in notice has effect—

(a)if the scheme manager receives the opt-in notice not later than 3 months after P enters the employment, from the first day of the employment; or

(b)if sub-paragraph (a) does not apply, from the first day of the month after the month in which the scheme manager receives the opt-in notice.

(5) An opt-in notice ceases to have effect from the date on which a subsequent opt-out notice has effect.