The Teachers' Superannuation (Scotland) Amendment Regulations 1999

Pensionable salary

14.  In regulation E29(1) for paragraph (13) there shall be substituted–

“(13) Subject to paragraph (14), where at any time during the material part of a teacher’s terminal service a teacher has received an increase in his contributable salary such that–

is greater than zero where–

• A is the teacher’s salary before the increase (or, in the case where the teacher has previously received an increase in salary such as is mentioned in this paragraph but no election under regulation G10(1D) is made, the salary which the teacher before the increase is treated as receiving in accordance with the provision of this paragraph),

• B is the teacher’s salary after the increase, and

• C is the standard increase of salary (expressed as a percentage),

the teacher shall be treated as having received an increase in his contributable salary such that his salary after the increase is–

unless an election is made under regulation G10(1D) to pay the additional contribution referred to in that regulation.

(14) Paragraph (13) does not apply–

(a) in relation to a teacher who becomes entitled to the payment of retirement benefits by virtue of regulation E5(1)(e);

(b) for the purpose of calculating–

(i) a death gratuity under regulation E19, or

(ii) a pension payable under regulation E26 (spouses' and nominated beneficiaries' long-term pensions) or E27 (children’s long-term pensions) in relation to a teacher who died while in pensionable employment;

(c) to any increase in contributable salary which was received while the teacher was employed by an employer other than the body which was the teacher’s employer immediately before he became entitled to the payment of retirement benefits; or

(d) where the Secretary of State is satisfied that the increase in contributable salary was agreed on or before 5th October 1998(2).

(15) For the purposes of paragraph (13), paragraph (14) and this paragraph–

(a) where a teacher receives more than one increase in salary in a financial year the increases taken together shall be treated as one increase and accordingly, in paragraph (13), A is the teacher’s salary before the first increase and B is the teacher’s salary after the last increase;

(b) the material date is the date on which the increase of salary took effect;

(c) the standard increase of salary is the average percentage of the increases, if any, that would have been received on the material date by persons (“the comparable employees”) who were employed at the school or establishment where the teacher in question was employed and whose circumstances corresponded most closely to those of that teacher or, if there were no comparable employees, by persons who were employed as teachers at that school or establishment or, if the comparable employees or the persons so employed as teachers (as the case may be) would have received no increases on that date, the next increases they would have received;

(d) where a body becomes a teacher’s employer by virtue of any enactment regarding the transfer of staff or the transfer or rights and liabilities under a contract of employment that body and the teacher’s previous employer shall be taken to be the same employer.

(16) Where an election under regulation G10(1D) is made after the teacher becomes entitled to payment of retirement benefits the teacher shall, until the date on which the election is received by the Secretary of State, be entitled to retirement benefits calculated on the basis only of the contributable salary he is treated as receiving in the absence of such an election and accordingly as from the date on which the election is received by the Secretary of State the teacher shall become entitled to–

(a) a lump sum payment equal to the difference between the retirement lump sum to which the teacher is entitled taking into account the election and the retirement lump sum previously paid to the teacher; and

(b) a retirement pension taking into account the election.”.

(1)

Regulation E29 was substituted by S.I. 1998/718.

(2)

This is the date on which the Secretary of State began his consultation on the proposals now enacted.