The Teachers’ Pensions Regulations 2010

“Person with mixed service”: meaning and normal pension age

48.—(1) A person (P) is a person with mixed service if P falls within paragraph (2), is a UK transferee with NPA 60 and NPA 65 rights or is a public sector TUPE transferee with NPA 60 and NPA 65 rights.

(2) P falls within this paragraph if—

(a) P was in pensionable employment at any time before 1st January 2007, is a UK transferee with NPA 60 rights or is a public sector TUPE transferee with NPA 60 rights,

(b) P is not a 2007 or later entrant,

(c) P ceases to be in pensionable employment or comparable United Kingdom service, and

(d) P re-enters pensionable employment after a disqualifying break.

(3) A person with mixed service has a normal pension age of 65 in relation to all of the person’s reckonable service except that—

(a) a person who falls within paragraph (2) has a normal pension age of 60 in relation to such of the person’s reckonable service which is before the post-break employment start date;

(b) a UK transferee with NPA 60 and NPA 65 rights has a normal pension age of 60 in relation to such of the transferee’s reckonable service which is attributable to the benefits which, under the rules of the comparable United Kingdom scheme from which the transfer value mentioned in regulation 51(2)(c) was accepted, P would have been entitled to receive on retirement on reaching the age of 60;

(c) a public sector TUPE transferee with NPA 60 and NPA 65 rights has a normal pension age of 60 in relation to such of the transferee’s reckonable service which is attributable to the benefits mentioned in regulation 52(4)(a) (meaning of “public sector TUPE transferee”, etc.).

(4) For the purpose of paragraph (3)(a), where a transfer value other than one from a comparable United Kingdom scheme is accepted when a person is a person with mixed service, the reckonable service attributable to the transfer is to be treated as not being before the post-break employment start date.

(5) For the purpose of paragraph (3)(a), where a transfer value is accepted from a comparable United Kingdom scheme in respect of a person (P)—

(a) P’s reckonable service attributable to the benefits which under the rules of the scheme P would have been entitled to receive on retirement on reaching the age of 60 is to be treated as being before the post-break employment start date, and

(b) P’s reckonable service attributable to the benefits which under the rules of the scheme P would have been entitled to receive on retirement on reaching the age of 65 is to be treated as not being before the post-break employment start date.

(6) For the purposes of this regulation, a person is not to be treated as being entitled under the rules of a pension scheme to receive benefits before or on reaching the age of 60 where such entitlement arises by virtue of any scheme rule making special provision as to early retirement—

(a) on grounds of ill health, redundancy or otherwise, or

(b) with reduced benefits.