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	Statutory Instruments of the Scottish Parliament
You are here: BAILII >> Databases >> Statutory Instruments of the Scottish Parliament >> The Teachers' Superannuation (Scotland) Regulations 2005 No. 393 URL: http://www.bailii.org/scot/legis/num_reg/2005/20050393.html

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    (2) These Regulations extend to Scotland only.

Interpretation
     A2. —(1) Schedule 1 to these Regulations contains a glossary of expressions and in these Regulations, unless the context otherwise requires, any expression for which there is an entry in the first column of that Schedule has the meaning given against it in the second column or is to be construed in accordance with directions given against it in that column.

    (2) In these Regulations–

(a) any reference to the purchase of added years is, in relation to previous provisions, to be construed as including a reference to the payment of contributions by a teacher in respect of a period during which that teacher was not in pensionable employment;

(b) any reference to contributions and benefits payable in respect of a teacher is to be construed as including a reference to contributions paid by and benefits paid to that teacher; and

(c) any reference to a transfer value paid or accepted is to be construed as including a reference to a transfer value which would have been paid or accepted but for arrangements made for the avoidance of payments between Ministers.

    (3) Where these Regulations require anything to be done within a specified period after or from a specified day or event, the period begins immediately after the specified day or, as the case may be, the day on which the specified event occurs.

    (4) For the purposes of these Regulations a teacher's pensionable employment ends with the last day of the employment or, as the case may be, the last day on which the employment was pensionable.

    (5) Expressions used in these Regulations to which meanings are assigned by the Education (Scotland) Act 1980[3] shall have the same meanings in these Regulations as in that Act.

    (6) In this regulation, "Ministers" includes the Scottish Ministers.

    (2) A teacher to whom paragraph (1) applies may elect that such part time service shall cease to be treated as pensionable employment, and an election for this purpose may be made at any time by giving written notice to the Scottish Ministers and shall have effect from the first day of the month after that in which it was given.

Continuing employment
     B4. Subject to regulations B6 to B9, a teacher who immediately before the date on which these Regulations come into force was in employment ("the first employment") which was reckonable service by virtue of regulation B3 of the 1992 Regulations shall be treated as being in pensionable employment–

(a) while in the first employment; and

(b) while in employment which is in continuation of the first employment.

Accepted school
     B5. —(1) In pursuance of paragraph 2 of Schedule 2, subject to paragraph (6) and regulations B6 to B9, a teacher is in pensionable employment while employed in a school which is an accepted school for the purposes of this regulation.

    (2) For the purpose of this regulation–

(a) "accepted school" means an independent school which–


(i) immediately before the date on which these Regulations come into force was accepted under regulation B4 of the 1992 Regulations[6]; or

(ii) being registered, and being the subject of a relevant application by its governing body or proprietor, is accepted by the Scottish Ministers as able to meet the requirements placed upon an employer under Part H to pay employers' contributions;



(b) "registered" means registered in the register of independent schools in accordance with Part V of the Education (Scotland) Act 1980; and

(c) "proprietor" has the meaning assigned to it by section 135 of the Education (Scotland) Act 1980 and includes a person who, by reason of holding any office or having any interest in a company by which the school is conducted, is substantially in the position of a proprietor.

    (3) Notwithstanding the provisions of paragraph (2) the Scottish Ministers may, in such case as they think appropriate, accept under the provisions of this regulation an independent school which is for the time being only provisionally registered.

    (4) The date on which an independent school becomes an accepted school under paragraph (2)(a)(ii) shall, unless an alternative date is agreed by the Scottish Ministers and the governing body or proprietor thereof, be the 1st September preceding acceptance of the application.

    (5) An accepted school shall cease to be an accepted school on such a day as is specified in a notice in writing sent by the Scottish Ministers to the governing body or proprietor of the school on or after any of the following events–

(a) the receipt by the Scottish Ministers of an application by the governing body or proprietor that the school shall cease to be an accepted school;

(b) the school ceasing to be registered;

(c) any default by the governing body or proprietor in the payment of contributions, whether under these Regulations or under the Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Regulations 1995[7];

(d) failure by the governing body or proprietor to comply within one month with any requirement of the Scottish Ministers to make any report or return, give any information or produce any document, under regulation J4;

(e) failure by the governing body or proprietor to comply with any other provision of the Regulations relating to the employment of teachers in reckonable service;

(f) the closure of the school.

    (6) The service of a teacher in an accepted school shall not be pensionable employment if–

(a) the teacher is a proprietor thereof; or

(b) paragraph (2)(a)(i) applies to the school and the teacher's employment therein immediately before the date on which these Regulations come into force was not reckonable service.

Employment not pensionable
     B6. —(1) A teacher is not in pensionable employment unless aged at least 16 and under 70 and–

(a) entitled to be paid his or her salary in full;

(b) on sick leave and entitled to be paid not less than half his or her salary; or

(c) on maternity, paternity or adoption leave and entitled to be paid any contractual remuneration or receive statutory maternity, paternity or adoption pay (whether as a constituent part of or as the teacher's sole income).

    (2) A teacher is not in pensionable employment while he or she is in an employment which immediately before the date on which these Regulations come into force was, by virtue of regulation B5(2) of the 1992 Regulations, not pensionable employment.

    (3) Subject to paragraph (4), a teacher who–

(a) immediately before the date on which these Regulations come into force was in; or

(b) not more than 12 months before that date had ceased to hold,

an employment which by virtue of regulation B5(3) of the 1992 Regulations was not pensionable employment and who has made no election under regulation B5(4) of the 1992 Regulations, is not in pensionable employment.

    (4) Within 3 months after the start of an employment to which paragraph (2) applies the teacher may, by giving written notice to the Scottish Ministers and to the appropriate administering authority within the meaning of the Local Government Pension Scheme (Scotland) Regulations 1998[8], elect that paragraph (3) is to cease to apply.

    (5) Subject to regulation B9, a teacher is not in pensionable employment in respect of any employment which commenced on or after 1st April 1997 while he or she is entitled to be paid a teacher's pension, including cases where the annual rate of the pension has been reduced to zero in accordance with regulation E18.

Election for employment not to be pensionable
     B7. —(1) A teacher who–

(a) is employed in pensionable employment; or

(b) is not so employed but expects to enter an employment in which he or she would be so employed,

may at any time, by giving written notice to the Scottish Ministers, make an election under this regulation.

    (2) As from the date from which the election has effect, the employment referred to in paragraph (1) and any subsequent periods of employment which would otherwise be pensionable employment shall, subject to regulation B8 below, cease to be pensionable employment, and employment where this paragraph applies is in these Regulations referred to as "excluded employment".

    (3) Where paragraph (1)(a) applies, an election under this regulation has effect–

(a) if the notice is received by the Scottish Ministers during the first pay period after commencing pensionable employment, from the date on which the teacher became so employed; and

(b) in any other case, from the first day of the pay period following that in which the notice was received by the Scottish Ministers.

    (4) Where paragraph (1)(b) applies, an election under this regulation, if the notice is received by the Scottish Ministers before or during the first pay period after commencing pensionable employment, has effect from the date on which the teacher became so employed.

Resumption of pensionable status
     B8. —(1) Subject to paragraph (5), a teacher who has made an election under regulation B7, who has since been in excluded employment and who–

(a) is in excluded employment; or

(b) is not in, but expects to enter, employment which is excluded employment by virtue of an election previously made under regulation B7,

may, at any time, by giving written notice to the Scottish Ministers, make an election under this regulation.

    (2) As from the date on which the election has effect, subject to regulation B7, any excluded employment on or after that date is pensionable employment.

    (3) Where paragraph (1)(a) applies, an election under this regulation has effect from the first day of the pay period following that in which the notice was received by the Scottish Ministers.

    (4) Where paragraph (1)(b) applies, an election under this regulation has effect–

(a) if the notice is received by the Scottish Ministers before or during the first pay period after commencing employment, from the date on which the teacher became so employed; and

(b) in any other case, from the first day of the pay period following that in which the notice was received by the Scottish Ministers.

    (5) For the purposes of this regulation the Scottish Ministers may in a particular case refuse to accept an election where the teacher is on sick leave.

Further employment
     B9. —(1) Subject to paragraph (2) and regulations B6 to B8, a teacher who is already in receipt of a teacher's pension, including cases where the annual rate of pension has been reduced to zero in accordance with regulation E18, is in pensionable employment where on or after 1st October 2001 he or she enters into full time or part time service in an employment specified in Schedule 2.

    (2) A teacher who is excluded from pensionable employment by virtue of regulation B6(5) of the 1992 Regulations shall not be in pensionable employment unless he or she makes an election under regulation B8.

(a) payments in respect of overtime, special services or extra duties;

(b) any emoluments receivable from or out of an educational endowment or bequest;

(c) any additional allowance paid to a teacher serving outside the British Islands under arrangements approved by the Scottish Ministers for the interchange of teachers;

(d) payments by way of travelling or expense allowances;

(e) any sums chargeable to tax under section 148 of the Taxes Act[9];

(f) subject to paragraph (9), the equivalent money value to the teacher of the provision of a motor vehicle by or on behalf of his or her employer;

(g) any compensation paid under the Local Government (Compensation for Reduction of Remuneration on Reorganisation) (Scotland) Regulations 1995[10].

    (3) The Scottish Ministers may make a direction, in such cases as they think appropriate, disapplying any exclusion under paragraph (2) from the salary of a teacher.

    (4) In determining the contributable salary to which a teacher is entitled for the purposes of abatement of annual pension under regulation E18, the following payments to that teacher shall be disregarded–

(a) any payments in respect of employment in connection with education which, while employed in pensionable employment or comparable British service, the teacher undertook in addition to such service and which he or she continues after ceasing such service, not exceeding, when expressed as an annual rate, the average annual rate of such payments for the last 3 years of employment in pensionable employment or comparable British service;

(b) any payments in respect of employment in connection with education outside the British Islands, being employment in which, in the opinion of the Scottish Ministers, it is expedient to facilitate the employment of teachers from Scotland; and

(c) any fees in respect of employment for the purposes of the Scottish Certificate of Education or the General Certificate of Secondary Education.

    (5) Subject to paragraphs (6) and (7), in relation to a teacher who enters pensionable employment on or after 1st June 1989, where his or her salary, calculated in terms of paragraph (1), exceeds the permitted maximum in terms of section 590C of the Taxes Act[11], the excess over that permitted amount shall not be treated as contributable salary for the purpose of these Regulations.

    (6) Paragraph (5) shall not apply to a teacher who was in pensionable employment before 1st June 1989 and who resumes pensionable employment following–

(a) an absence on maternity leave in respect of which she enjoyed a right to return to work under Part VIII of the Employment Rights Act 1996 and regulations made thereunder[12];

(b) a period of secondment or additional period of absence necessarily attributable to that secondment; or


(c) in any other case, a break in teaching employment not exceeding one year.

    (7) Paragraph (5) shall not apply to a teacher who was in comparable British service before 1st June 1989 who enters pensionable employment, provided there has not been a period of more than one year between cessation of employment in comparable British service and entering pensionable employment.

    (8) For the purposes of paragraph (7) "comparable British service" does not include service which is pensionable under a superannuation scheme for teachers in public employment in the Channel Islands and the Isle of Man.

    (9) Notwithstanding paragraph (2)(f), where on 15th November 1993 a teacher was paying contributions on a sum which represents the equivalent money value to him or her of the provision of a motor vehicle, the equivalent money value to him or her of the provision of a motor vehicle provided from time to time by or on behalf of the employer shall be treated as salary on which contributions will continue to be payable until the earlier of the date on which–

(a) a motor vehicle as no longer provided for him or her; or


(b) he or she ceases to be employed by the employer employing him or her on 15th November 1993.

Salary on which contributions are payable – election
     C2. —(1) Subject to paragraph (12), a teacher who–

(a) continues in pensionable employment but whose contributable salary is reduced, otherwise than by reason of sick leave or maternity, paternity or adoption leave, and who satisfies the conditions in paragraph (2); or

(b) leaves pensionable employment with one employer ("employer A") and–


(i) takes up employment again with employer A, or

(ii) takes up employment with another employer ("employer B"),



at a lower contributable salary and who satisfies the conditions in paragraph (3),

may make an election that his or her salary is to be treated as having continued at the rate specified in paragraph (4).

    (2) The conditions referred to in paragraph (1)(a) are–

(a) that on the date when the contributable salary was reduced the teacher had attained the age of 50;

(b) that on that date he or she had been in pensionable employment or excluded employment for at least 5 years; and

(c) that the responsibility of that teacher's post after the reduction in contributable salary is lower than the responsibility of any of the posts which he or she had held during the period of 5 years immediately preceding the date of the reduction in contributable salary.

    (3) The conditions referred to in paragraph (1)(b) are–

(a) that on the date of leaving pensionable employment with employer A the teacher had attained the age of 50;

(b) that on that date he or she had been in pensionable employment or excluded employment for at least 5 years;

(c) that the responsibility of the teacher's new post with employer A or, as the case may be, the teacher's post with employer B is lower than the responsibility of any of the posts which he or she had held during the period of 5 years immediately preceding the date on which he or she left employment with employer A as described in paragraph (1);

(d) that employer A notifies the Scottish Ministers that the teacher has provided satisfactory service during the period of 5 years referred to in sub paragraph (c) or, where he or she has been employed by employer A for less than 5 years, during the period when he or she was employed by employer A; and

(e) that no more than one year had elapsed between leaving pensionable employment with employer A as described in paragraph (1) and taking up pensionable employment again with employer A or, as the case may be, taking up pensionable employment with employer B.

    (4) The rate of salary referred to in paragraph (1) is–

(a) where the teacher falls within paragraph (1)(a) and is employed in full time service after the reduction in contributable salary, the rate applicable immediately before the reduction;



(b) where the teacher falls within paragraph (1)(b) and is re employed in full time service with employer A, or is employed in full time service with employer B, the rate applicable immediately before he or she left employment with employer A as described in paragraph (1);

(c) where the teacher falls within paragraph (1)(a) and is employed in part time service after the reduction in contributable salary, the rate which would have been applicable immediately before the reduction if he or she had been employed for the same number of hours or for the same proportion of the year, term, month or week, as the case may be, as he or she is employed immediately after the reduction; and

(d) where the teacher falls within paragraph (1)(b) and is employed in part time service at the start of their re employment with employer A or their employment with employer B, the rate which would have been applicable immediately the teacher left their employment with employer A as described in paragraph (1) if the teacher had been employed for the same number of hours or for the same proportion of the year, term, month or week, as the case may be, as he or she is employed at the start of his or her re employment with employer A or, as the case may be, his or her employment with employer B,

increased, in each case, on each increase day by–

    (9) If, while an election made for the purposes of paragraph (1) has effect, there is any further reduction in salary during a period of sick leave or maternity, paternity or adoption leave, the rate of salary specified in paragraph (4) is, during that period, to be treated as having been reduced in the same proportion as the actual rate.

    (10) In paragraphs (1)(a) and (1)(b) the reference to contributable salary is, in the case of a teacher employed in part-time service, a reference to the salary which would have been the teacher's contributable salary if the teacher had been in full-time service.

    (11) In this regulation "the retail prices index" means the index of retail prices published by the Office for National Statistics.

    (12) Paragraph (1) shall not apply where a teacher is in pensionable employment by virtue of regulation B9.

Ordinary contributions
     C3 —(1) Subject to paragraph (2), a teacher who is in pensionable employment is to pay contributions of 6 per cent of contributable salary for the time being.

    (2) A teacher who has made an election under regulation C2(1) shall, in addition to the contributions referred to in paragraph (1), pay contributions of the required percentage of the difference between the teacher's actual contributable salary and the contributable salary at the rate referred to in regulation C2(4) to the extent that such contributions are not paid by any employer referred to in regulation H4 under an election mentioned in that regulation.

    (3) No contributions are to be paid by a teacher in respect of any reckonable service beyond a total of 45 years.

Contributions where an election under regulation B2(4) has been made
     C4. —(1) This regulation applies where–

(a) a teacher has elected under regulation B2(4) that his or her part time employment should be pensionable; and

(b) the Scottish Ministers have specified that the election shall have effect from an earlier date than the first day of the month after that in which the notice is given.

    (2) Where this regulation applies the teacher shall–

(a) pay the contributions calculated in accordance with regulation C3 referable to the back period; and



(b) unless the Scottish Ministers determine otherwise, pay interest on such contributions which have accrued on each reference date, at 7 per cent per annum compounded with yearly rests from the reference date in question to the date of payment of the contributions.

    (3) For the purposes of this regulation–

(a) the first reference date is the date a year after the end of the month in which the beginning of the back period falls;



(b) the next reference date is the date a year after the first reference date and each subsequent reference date is the date a year after the previous reference date; and

(c) the contributions which have accrued on a reference date are the contributions which would be outstanding on that date if the teacher had been in pensionable employment during the back period and if contributions had not been paid in accordance with regulation C15.

Additional contributions to purchase past added years
     C5. —(1) This regulation applies to a teacher who–

(a) is in pensionable employment otherwise than by virtue of regulation B9; and

(b) first became employed in pensionable employment, or has been credited with reckonable service on the receipt of a transfer value in respect of comparable British service that began, before he or she attained the age of 55; and

(c) has not become entitled to payment of retirement benefits under regulation E6(1)(a) or (b).

    (2) Subject to paragraphs (4) to (9), a teacher to whom this regulation applies may elect to pay additional contributions in accordance with–

(a) Part I of Schedule 4 ("Method A"); or

(b) Part II of Schedule 4 ("Method B"),

in order to become entitled to count an additional period ("the past period") as reckonable service.

    (3) Subject to paragraphs (4), (5), (7) and (10), the employer of a teacher to whom this regulation applies may elect to pay additional contributions in respect of the teacher in accordance with Part II of Schedule 4 ("Method B").

    (4) The past period must not exceed the maximum calculated in accordance with Schedule 3, and–

(a) must have begun after the teacher attained the age of 20;

(b) must have ended–


(i) before the teacher attained the age of 60;

(ii) before the date of the election; and

(iii) if the teacher has become entitled to payment of retirement benefits by virtue of regulation E6(1)(d), before the relevant termination of employment;



(c) must be one during which the teacher was not in full time pensionable employment, unless–



(i) contributions in respect of the period have been repaid after 31st May 1973; or

(ii) the right to count reckonable service in respect of it has been extinguished by payment of a transfer value;



(d) if payment is to be made by Method A, must satisfy paragraph 2 of Schedule 4; and

(e) unless payment is to be made by Method B and notice of the election is given no earlier than the date of applying for payment of retirement benefits, must be a period of not less than 30 days.

    (5) If the teacher is already entitled to count any reckonable service in respect of the past period, that period is for the purposes of payment under this regulation and those of regulation D1 reduced by the length of that service.

    (6) Where payment is to be made by Method A, the period during which additional contributions are to be paid ("the contribution period") must satisfy paragraph 2 of Schedule 4.

    (7) Subject to paragraph (8), an election under this regulation may be made at any time.

    (8) A teacher may not simultaneously make different elections under this regulation, except that an election to make payment by Method A may be made at the same time as an election to make payment by Method B in respect of a different past period.

    (9) An election under paragraph (2) must be made by giving written notice to the Scottish Ministers, which–

(a) is to specify the past period;

(b) is to specify the method by which payment is to be made;

(c) where payment is to be made by Method A, is to specify the length of the contribution period; and

(d) where payment is to be made by Method A, is to contain a declaration that the teacher has no reason to believe that his or her health may prevent them from continuing in pensionable employment until payment has been completed.

    (10) An election under paragraph (3) must be made by giving written notice to the Scottish Ministers which–

(a) is to specify the teacher in respect of whom it is made; and

(b) is to specify the past period.

    (11) An election under this regulation shall be revoked only where a written request seeking revocation has been accepted in writing by the Scottish Ministers but any additional contributions paid to the date of such acceptance shall not be refunded.

    (12) Where payment is to be made by Method A and–

(a) within 12 months after the date of the election the teacher becomes incapacitated; and

(b) the declaration required by paragraph (9)(d) was not made in good faith,

the election is to be treated as not having been made and any additional contributions paid are to be refunded.

Additional contributions to purchase past added years in the case of a deceased teacher
     C6. —(1) This regulation applies where a teacher dies in circumstances where–

(a) had he or she ceased to be in pensionable employment on the date of death, he or she would have become entitled under regulation E6 to payment of retirement benefits; and

(b) in respect of whom another person is entitled under regulation E30 to a long term pension.

    (2) Where this regulation applies, the person, or in the case of a child, a person acting on the child's behalf, may by giving written notice to the Scottish Ministers within 3 months after the death make any election which, on the hypothesis stated in paragraph (1)(a), the deceased teacher could have made under regulation C5.

    (3) Subject to paragraph (4), an election under this regulation has effect as if it had been made under regulation C5 by the deceased teacher.

    (4) The additional contributions except to the extent that they are, with the consent of any person entitled to it, met out of a terminal sum, payable by the person referred to in sub-paragraph (1)(b).

    (5) This regulation does not apply to a teacher who at the date of his or her death was in pensionable employment by virtue of regulation B9.

Additional contributions to purchase past added years under earlier provisions
     C7. —(1) Part I of Schedule 5 has effect where immediately before the date on which these Regulations come into force additional contributions remained to be paid by virtue of regulations 22 to 25 of the 1977 Regulations[13].

    (2) Part II of Schedule 5 has effect where immediately before the date on which these Regulations come into force additional contributions remained to be paid by virtue of regulation 26 of the 1977 Regulations.

Additional contributions to purchase current added years
     C8. —(1) Subject to paragraphs (11) to (14), this regulation applies to a teacher who–

(a) before attaining the age of 60 has ceased to be in pensionable employment, otherwise than by virtue of an election under regulation B7;


(b) was not then incapacitated;



(c) did not then become entitled to payment of retirement benefits; and



(d) has not become a member of another occupational pension scheme.

    (2) Subject to paragraphs (3), (4) and (10), a teacher to whom this regulation applies may elect to pay additional contributions in order to become entitled to count as reckonable service a period ("the period") beginning on the day after the cessation of the pensionable employment, or where paragraph (4)(a) applies on the day after the last day of the earlier period.

    (3) The period–

(a) must end before the teacher's 60th birthday;

(b) must not in any case exceed the maximum calculated in accordance with Schedule 3;

(c) if the teacher has become employed–


(i) as a teacher in any school outside the British Islands in which, in the opinion of the Scottish Ministers, it is expedient to facilitate the employment of teachers from Scotland; or

(ii) in an educational service outside the British Islands in employment which to a substantial extent involves the control or supervision of teachers in such schools,



must not exceed 6 years; and

(d) in any case to which paragraph (c) does not apply, must not exceed 3 years.

    (4) If the teacher has paid additional contributions under this regulation for an earlier period and–

(a) has not since the end of that period been in pensionable employment; or

(b) has since been in pensionable employment but for less than 12 months,

the earlier period is to be deducted from the maximum allowed by paragraph (3)(b).

    (5) If before the end of the period the teacher–

(a) becomes entitled to payment of retirement benefits;

(b) becomes a member of another occupational pension scheme; or

(c) dies,

the period is to be treated as having ended on the day on which the relevant event occurred; and if before the end of the period the teacher fails to pay an additional contribution, or a late payment is not accepted under paragraph (9), it is to be treated as having ended on the day up to which contributions have been paid.

    (6) An additional contribution is payable for each financial year and is a percentage of the notional salary for so much of the period as falls within that year.

    (7) For the purposes of paragraph (6)–

(a) the notional salary is an amount notified by the former employer, or (where no such notification is given) estimated by the Scottish Ministers, as being what the teacher's contributable salary would have been if pensionable employment had not ceased and the teacher had continued to be employed in the same post and on the same terms taking into account, where appropriate, any election under regulation C2(1); and

(b) the percentage is (A + B) where A is the percentage specified in regulation C3 and B is the required percentage which is to be applied to contributable salary to determine employers' contributions under Part H.

    (8) The additional contribution for a financial year is to be paid directly to the Scottish Ministers–

(a) where the period has not ended during the financial year, within 3 weeks after the end of the financial year; and

(b) in any other case, within 6 weeks after the end of the period or the date of a written notification by the Scottish Ministers that payment is due, whichever is the later.

    (9) A late payment of a contribution may for special reasons be accepted by the Scottish Ministers; but if it is accepted the teacher is to pay interest on the amount of the contribution at 4 per cent per annum, compounded with yearly rests, from the due date of payment to the date of payment.

    (10) An election under this regulation must be made by giving written notice to the Scottish Ministers, which must specify the period and must be given–

(a) if paragraph (3)(c) applies, within 6 months; and

(b) in any other case, within 3 months,

after the cessation of the teacher's pensionable employment or, if later, the end of a previous period for which he or she has paid additional contributions under this regulation.

    (11) For the purposes only of this regulation a teacher remains in pensionable employment while absent from duty during and in consequence of a trade dispute.

    (12) Paragraph (11) applies–

(a) even if the teacher was not participating in or financing or otherwise directly interested in the trade dispute; and

(b) even if the teacher's employer was not a party to the trade dispute.

    (13) In this regulation, "trade dispute" has the meaning given by section 244 of the Trade Union and Labour Relations (Consolidation) Act 1992[14].

    (14) This regulation does not apply to a teacher in relation to pensionable employment by virtue of regulation B9.

Additional contributions for current period: service in a reserve force
     C9. —(1) This regulation applies to a teacher who ceases to be in pensionable employment by virtue of being called out or recalled for permanent service in Her Majesty's armed forces in pursuance of a call out notice or call out order or a recall order made under the Reserve Forces Act 1996[15], provided that–

(a) the teacher does not apply for payment of any retirement benefits to which he or she would otherwise be entitled on ceasing to be in such employment; and

(b) he or she does not accrue any reckonable service in the Armed Forces Pension Scheme or become a member of any other occupational pension scheme during his or her period of permanent service.

    (2) Subject to paragraphs (10) and (11), a teacher to whom this regulation applies may elect to pay additional contributions in order to become entitled to count as reckonable service a period ("the period") beginning on the day after the cessation of the pensionable employment and ending with the date on which he or she is released from permanent service or discharged.

    (3) An additional contribution is payable for each financial year and is–

(a) 6 per cent of the notional salary for so much of the period as falls within that financial year; and

(b) where an election has been made under regulation C2(1), an amount equivalent to any contributions which would have been paid under regulation C3(2) for so much of the period as falls within that financial year taking the reference in that regulation to the teacher's actual contributable salary as a reference to the notional salary disregarding the election under regulation C2(1).

    (4) The notional salary is the salary that would have been payable if pensionable employment had not ceased and the teacher had continued to be employed in the same post and on the same terms taking into account, where appropriate, any election under regulation C2(1).

    (5) Subject to paragraphs (7) and (8), an election under this regulation must be made in writing to the Scottish Ministers at any time between the cessation of pensionable employment and 6 months after the return to pensionable employment following service in a reserve force.

    (6) An election has effect only if the teacher pays–

(a) any contribution under this regulation within 3 months of the date of a written notification by the Scottish Ministers that payment is due; and

(b) all contributions and payments due by him or her in respect of the period by virtue of any election made under regulation C5, C10 or C14.

    (7) An election made before the end of the period must specify the day on which the period begins; and an election made after the end of the period must specify the period.

    (8) Subject to paragraph (10), where the teacher dies during service in a reserve force without having made an election under this regulation, such an election shall be deemed to have been made so that the period beginning on the day after the cessation of the pensionable employment and ending with the date of his or her death shall count as reckonable service.

    (9) Any contribution due under this regulation at the date of a teacher's death during his or her service in a reserve force shall be deducted from any benefits payable under these Regulations.

    (10) Notwithstanding that a teacher to whom this regulation applies has not made an election under this regulation, he or she shall be entitled to count the period as reckonable service where during the period his or her service pay, when aggregated with any payments under Part V of the Reserve and Auxiliary Forces (Protection of Civil Interests) Act 1951[16], is less than the remuneration he or she would have received if he or she had during the period continued in the pensionable employment in which he or she was employed immediately before being called into service in a reserve force.

    (11) For the purposes of paragraph (10), "service pay" means the pay for performing service in a reserve force, and includes marriage, family and other similar allowances.

Additional contributions for family benefits
     C10. —(1) Parts I and III of Schedule 6 have effect for enabling men and unmarried women to pay additional contributions ("family benefit contributions") in order to secure, or to increase, family benefits in respect of reckonable service before 1st April 1972.

    (2) Parts II and III of Schedule 6 have effect for enabling married women to pay family benefit contributions in respect of reckonable service before 6th April 1988.

Return of contributions
     C11. —(1) Subject to paragraph (3), this regulation applies where a teacher has ceased to be in pensionable employment and–

(a) he or she is not qualified for retirement benefits; and



(b) no transfer value under regulation G1 has since been paid or become payable in respect of the teacher; and



(c) he or she did not within the relevant period re-enter pensionable employment; and



(d) the relevant period is not a period, or part of a period, for which the teacher has elected to pay additional contributions under regulation C8 or C9.

    (2) The relevant period is the period of one month beginning when the teacher ceased to be in pensionable employment.

    (3) This regulation shall not apply if part of the teacher's reckonable service is attributable to a transfer value paid in respect of him or her to the Scottish Ministers by the trustees or managers of a personal pension scheme, notwithstanding that the teacher has less than 2 years' service.

    (4) For the purposes of paragraph (1), a woman who ceased to be in pensionable employment wholly or partly because of pregnancy or confinement is to be treated–

(a) as having remained in such employment while she enjoyed the right to return to work conferred by Part VIII of the Employment Rights Act 1996[17]; and

(b) if she has exercised that right, as not having ceased to be in pensionable employment.

    (5) Where this regulation applies the teacher is entitled to have returned the balance of his or her contributions, calculated in accordance with regulation C12.

    (6) The entitlement takes effect at the end of the relevant period, or on the teacher's 70th birthday if earlier.

Calculation for the purposes of regulation C11
     C12. —(1) The balance of contributions referred to in regulation C11(5) is to be calculated as at the date of the calculation, or the teacher's 70th birthday if earlier ("the calculation date").

    (2) The balance is (A − B) − C, where–

A is the total of the amounts specified in paragraph (3);

B is the total of the deductions specified in paragraph (4); and

C is the amount of the tax chargeable on (A B) under section 598 of the Taxes Act[18].

    (3) The amounts are those of–

(a) all contributions paid, under regulations C3, C5 and C8 to C10 except–


(i) any treated as employer's contributions; and

(ii) any paid in respect of a period of employment for which an incapacity gratuity under regulation E21 has been received;



(b) contributions paid in respect of any comparable British service in respect of which the teacher is entitled to count reckonable service by virtue of the acceptance of a transfer value;

(c) if the teacher was entitled to count any reckonable service by virtue of the acceptance of a transfer value in respect of an employment that was not comparable British service, either–



(i) any payment by way of repayment of contributions, and interest, that he or she would otherwise have been entitled to receive under the rules of the pension scheme to which he or she was subject in the employment; or

(ii) if that scheme made no provision for the repayment of contributions, the contributions he or she paid under it in respect of the employment; and



(d) interest to the calculation date, at 3 per cent per annum, compounded with yearly rests–



(i) on the contributions mentioned in sub paragraphs (a) and (b), from the first day of the financial year following that in which they were paid; and

(ii) where sub paragraph (c) applies, from the first day of the financial year following that in which the transfer value was paid.

    (4) The deductions are–

(a) the amount of any previous repayment of contributions;

(b) if the Scottish Ministers have made a payment in lieu of contributions or the teacher is entitled to equivalent pension benefits, half the amount of the payment in lieu of contributions that was, or as the case may be would otherwise have been, made; and

(c) if the Scottish Ministers have paid a contributions equivalent premium, the amount recoverable by them under sections 61 to 63 of the 1993 Act[19].

Return of certain contributions paid for family benefits
     C13. —(1) This paragraph applies where a member who has made no election under paragraph 2 of Schedule 6–

(a) becomes entitled under regulation C11 to the return of the balance of his contributions; or

(b) becomes entitled to payment of retirement benefits, unless on his death family benefits would become payable.

    (2) Where paragraph (1) applies the member is entitled to be repaid an amount calculated in accordance with paragraphs (3) to (5).

    (3) Where no family benefit would have been payable if the member had died before 1st April 1972, the amount includes the whole of the member's normal contributions and any additional contributions.

    (4) Where paragraph (3) does not apply, the amount includes–

(a) half the normal contributions paid in respect of any period during which family benefits would have been payable in the event of the member's death; and

(b) the whole of the normal contributions paid in respect of any other period; and

(c) the whole of any additional contributions.

    (5) The remainder of the amount consists of interest at 3 per cent per annum compounded with yearly rests, from the first day of the financial year following that in which the contributions were paid to–

(a) the date of the calculation; or

(b) the member's 70th birthday; or

(c) the date of the member's death,

whichever is the earliest.

    (6) There is to be deducted from the amount the tax chargeable on it under section 598 of the Taxes Act.

    (7) Where a member who has made no election under paragraph 3 of Schedule 6 dies and–

(a) he was entitled under regulation C11 to be repaid the balance of his contributions; or

(b) a death grant is payable under regulation E24 and no family benefit other than a children's pension is payable,

the member's personal representatives are entitled to be paid an amount calculated in accordance with paragraphs (3) to (5) but with the interest component calculated to the date of the member's death.

Repayment of returned contributions
     C14. —(1) A teacher to whom contributions were returned before 1st June 1973–

(a) who is in pensionable employment; or

(b) who is in comparable British service and in respect of whom no transfer value has been paid since the end of his or her last pensionable employment,

may at any time, by giving written notice to the Scottish Ministers, elect to repay the contributions, with interest, to them.

    (2) Interest is payable at the rate of 3.5 per cent per annum from the date on which the contributions were returned to the date on which their repayment is completed, and–

(a) where the repayment is made by a single payment, is payable on the full amount of the contributions and is compounded with yearly rests; and


(b) where the repayment is made by instalments, is payable on the balance for the time being outstanding and is compounded with yearly rests on 31st March.

    (3) While a teacher is in pensionable employment, payments under this regulation shall be made in instalments and are, subject to paragraph (5), payable–

(a) at equal intervals, of not more than 6 months; and


(b) for a whole number of years not exceeding 5 and ending before his or her 60th birthday.

    (4) Instalments are of equal amounts unless in any year the payment of an instalment of an amount equal to that paid in previous years would exceed the limit specified in paragraph (5) and in that event the instalments (and the corresponding period over which they are payable) shall be recalculated so that they do not exceed that limit.

    (5) The annual amount of instalments paid under paragraph (3) is to be such that (A + B) does not exceed 15 per cent of the annual rate of the teacher's contributable salary in the year where–

     A is the annual amount of the instalments; and

     B is the annual amount of other contributions paid under Part C (except any treated as employer's contributions) or towards the provision of a pension otherwise than under these Regulations.

    (6) If a teacher has commenced payment of instalments in accordance with this regulation and before they have all been repaid–

(a) he or she becomes entitled to payment of retirement benefits; or

(b) a death grant becomes payable in respect of him or her,

the balance outstanding, less any interest previously calculated but which relates to a future period of repayment, is to be deducted from the appropriate terminal sum and the repayment of contributions is to be treated as having been completed.

    (7) If, in a case not falling within paragraph (6), a teacher who has commenced payment of instalments in accordance with this regulation ceases to be employed in pensionable employment before completing payment, he or she shall make a single payment of the balance outstanding, less any interest previously calculated but which relates to a future period of repayment.

    (8) For the purposes of this regulation, a teacher is to be treated as being in pensionable employment if he or she is paying additional contributions under regulation C8 or under regulation C9.

    (9) This regulation does not apply to a teacher who is in pensionable employment by virtue of regulation B9.

Deduction, payment and recovery of contributions
     C15. —(1) The employer of a teacher in pensionable employment is to deduct from the teacher's salary each month–

(a) the contributions payable under regulation C3(1);

(b) any contributions payable under regulation C3(2);

(c) any additional contributions payable in accordance with Part I of Schedule 4 as a result of an election under regulation C5;

(d) any additional contributions payable by virtue of regulation C7 or C10; and

(e) any instalments payable under regulation C15(3),

and any amount not so deducted in any month is to be deducted from the teacher's salary no later than 30th April next following the end of the financial year in which it ought to have been deducted.

    (2) If and so far as deductions are not made under paragraph (1), any sum remaining due is to be paid by the teacher to the Scottish Ministers on receipt of a written demand specifying the sum.

    (3) If the sum is not paid within 6 weeks after the date of the demand, interest is payable on it at 4 per cent per annum, compounded with yearly rests, from the expiry of the 6 weeks to the date of payment.

    (4) Without prejudice to any other means of recovery, any sum due to the Scottish Ministers under paragraph (2) or (3) may be recovered by deducting it from any benefits payable under Part E.

    (5) Any sum which is due under regulation C4(2)(a) shall be paid to the Scottish Ministers on receipt of a written demand (without prejudice to the obligation to pay the sums referred to in regulation C4(2)(b)).

    (6) Amounts due from a teacher under this Part which are not deductible under paragraph (1) are to be paid by the teacher to the Scottish Ministers.

    (7) If any amount to which paragraph (6) applies, except one due under regulation C4, C8 or C14, is not paid within 6 months after the end of the period to which it relates, but remains payable, interest is payable on it at 4 per cent per annum, compounded with yearly rests, from the expiry of the 6 months to the date of payment.

(a) subject to paragraph (3), during which he or she was employed in pensionable employment;

(b) counting as reckonable service by virtue of regulations D3, D4 or G2;

(c) which does not count by virtue of sub-paragraph (a) or (b) but which immediately before 31st March 1992 counted as reckonable service under regulation 4(1) of the 1977 Regulations[20]; and


(d) subject to the payment of requisite contributions under Part C, counting as reckonable service by virtue of regulation C9.

    (2) In aggregating the total reckonable service of any teacher–

(a) the amount in any financial year shall not exceed 365 days;

(b) all periods of reckonable service shall be aggregated and where 2 or more periods total 365 days or more each period of 365 days shall be reckoned as one year, service on the 29th February in a leap year being disregarded; and

(c) a half or greater fraction of a day shall be reckoned as a day and a smaller fraction shall be disregarded.

    (3) Subject to paragraph (5), where during a financial year a teacher has spent one or more periods in part time service, each such period counts as–

A is the number of hours worked by the teacher; and

B is the number of hours which would have been worked if the employment had been full-time and had continued throughout the year.

    (4) For the purposes of paragraph (3)–

(a) any reduction of contributable salary during a period of absence from pensionable employment on sick leave or maternity, paternity or adoption leave shall be disregarded; and

(b) a period of part time employment ends, and another such period begins, when any change occurs in the rate of the teacher's contributable salary.

    (5) Where a teacher commences winding down employment by virtue of regulation J2 the period of part time service under the winding down employment shall count as if it had been full time service.

    (6) Paragraph (5) above shall not apply if the teacher ceases to be in winding down employment and–

(a) returns to teaching service; and

(b) is not entitled to payment of retirement benefits by virtue of regulation E6(1).

    (7) In calculating the length of reckonable service–

(a) no account shall be taken of a leap year day (29th February), except as provided in sub paragraph (b); but

(b) where total reckonable service which includes part of a year ends in a leap year on or after the leap year day, that day shall be included in the number of days of reckonable service.

Exclusion from reckonable service
     D2. The following periods do not count as reckonable service–

(a) any period in respect of which contributions made by the teacher have been returned and not repaid to the Scottish Ministers in pursuance of regulation C14;

(b) any period in respect of which contributions have not been paid by the teacher unless the Scottish Ministers direct otherwise; and

(c) any period in respect of which a transfer value has been paid under regulation G1.

Past added years for which additional contributions have been paid
     D3. —(1) A teacher–

(a) who has completed payment of additional contributions in accordance with Part I of Schedule 4, or Schedule 5; or

(b) who has paid additional contributions for a past period in accordance with Part II of Schedule 4; or

(c) in respect of whom payment of additional contributions for a past period in accordance with Part II of Schedule 4 has been made,

is entitled to count the past period as reckonable service.

    (2) For the purposes of paragraph (1), a teacher who has at any time during the contribution period been in part time pensionable employment shall not be treated as having completed the payment of additional contributions in accordance with Part I of Schedule 4 unless (in addition to the payments in accordance with that Part) he or she pays a lump sum determined in accordance with paragraph (3).

    (3) The lump sum referred to in paragraph (2) is such sum as would be payable under Part I of Schedule 4 in order to count as reckonable service a period equivalent to the difference between the length of reckonable service which arises from the contribution period and the length of such service if the teacher had been in full time pensionable employment throughout the contribution period.

    (4) In paragraphs (2) and (3), "the contribution period" means the period during which additional contributions in accordance with Part I of Schedule 4 were paid.

    (5) A teacher who has begun to pay additional contributions in accordance with Part I of Schedule 4, but who has not completed payment is entitled to count as reckonable service a period calculated in accordance with Schedule 7.

Current added years for which additional contributions have been paid
     D4. A teacher who has paid additional contributions for a period under regulation C8 or C9, is entitled to count the following periods as reckonable service:–

(a) where the contributions are paid under regulation C8, the period in respect of which they are paid; and

(b) where the contributions are paid under regulation C9, the period specified in regulation C9(2).

(a) he or she shall be entitled to receive from state pension age an annual pension payable at a rate equivalent to a weekly rate of not less than the guaranteed minimum;

(b) if that teacher attains state pensionable age while in pensionable employment, continues in the same employment for a further period of 5 years and does not then cease to hold it, he or she is (unless he or she consents to a postponement of his or her entitlement) entitled from the end of that period to so much of his or her retirement pension as equals his or her guaranteed minimum;

(c) in the case of a man who dies at any time leaving a widow, in relation to the weekly rate of widow's pension provided for her under these Regulations, she shall be entitled, during any such period as is mentioned in section 17(5) of the 1993 Act[21], to a long term pension which shall not be less than half his guaranteed minimum; and

(d) in the case of a woman who dies on or after 6th April 1989 leaving a widower, in relation to the weekly rate of the pension provided for him under these Regulations, he shall be entitled to a long term pension which shall not be less than half of that part of the member's guaranteed minimum which is attributable to earnings factors for the tax year 1988/89 and subsequent tax years.

    (3) The guaranteed minimum pensions referred to in paragraph (2) shall, insofar as they are attributable to earnings factors for the period beginning with the tax year 1988 89 and ending with the tax year 1996 97, be increased in accordance with the requirements of section 109 of the 1993 Act[22].

    (4) If the commencement of any teacher's guaranteed minimum pension is postponed for any period, the guaranteed minimum pension shall be increased to the extent, if any, specified in section 15 of the 1993 Act.

Residual liability for guaranteed minimum pensions and for section 9(2B) rights
     E2. —(1) This regulation applies where–

(a) a teacher has exercised his or her right to a cash equivalent;

(b) the other occupational pension scheme or personal pension scheme into which he or she has transferred or is in the course of transferring his or her cash equivalent is not willing or able to accept the cash equivalent of his or her guaranteed minimum pension or section 9(2B) rights; and

(c) that teacher has not transferred the cash equivalent of his or her guaranteed minimum pension or section 9(2B) pension rights into a policy described in section 19(4)(a)[23] of the 1993 Act or a separate personal pension scheme.

    (2) Where this regulation applies, the teacher is entitled–

(a) to a pension at a weekly rate equal to his or her guaranteed minimum from the date on which he or she attains state pensionable age; or

(b) to a lump sum and a pension in respect of his or her section 9(2B) rights from the date on which he or she attains the age of 60,

or to both.

Revaluation of guaranteed minimum in certain cases
     E3. —(1) This regulation applies where–

(a) a teacher has ceased to be employed in reckonable service; and

(b) the guaranteed minimum in relation to his or her pension is appropriately secured (within the meaning of section 19 of the 1993 Act).

    (2) The earnings factors of such a teacher shall be determined for the purposes of section 14(2) of that Act–

(a) by reference to the last order under section 21 of the Pensions Act[24] or section 148 of the Social Security Administration Act 1992[25] to come into force before the end of the tax year in which he or she ceased to be a pensionable employee; and

(b) without reference to the last such order to come into force before the end of the final relevant year.

    (3) The weekly equivalent mentioned in section 14(2) of the 1993 Act shall be increased by at least the prescribed percentage for each relevant year after the end of the tax year in which he or she ceased to be a pensionable employee and in accordance with such additional requirements as may be prescribed for the purposes of section 16(3)[26] of that Act.

    (4) In this regulation–

"relevant year" and "final relevant year" have the meanings given respectively in sections 14(8) and 16(5) of the 1993 Act[27]; and

"prescribed percentage" has the meaning given in regulation 62 of the Occupational Pension Schemes (Contracting-out) Regulations 1996[28].

Nature of retirement benefits
     E4. Retirement benefits consist of–

(a) a retirement pension; and

(b) a retirement lump sum,

calculated in accordance with this Part.

Qualification for retirement benefits
     E5. —(1) A teacher shall qualify for retirement benefits if–

(a) immediately before 6th April 1988 that teacher would but for his or her age have been entitled under regulation 46 of the 1977 Regulations[29] to payment of retirement benefits;

(b) immediately before the date these Regulations come into force, regulation E4(5) of the 1992 Regulations[30] applied to that teacher; or

(c) he or she has completed an appropriate qualifying period.

    (2) A qualifying period, which may be discontinuous, comprises every period of a kind described in Schedule 8 but excludes any period in respect of which contributions have been returned to the teacher and not repaid to the Scottish Ministers.

    (3) If a teacher was in pensionable employment by virtue of regulation B9, any period of one year in such employment is an appropriate qualifying period.

    (4) If the teacher was in pensionable employment, or paying additional contributions to purchase current added years under regulation 28 of the 1977 Regulations, on 6th April 1988, any qualifying period of 2 years shall be an appropriate one.

    (5) If paragraph (4) does not apply, a qualifying period of 2 years beginning after 5th April 1988 shall be an appropriate one; and any period of the kind described in paragraph 4 of Schedule 8 shall be treated for the purposes of this paragraph as having begun after 5th April 1988.

    (6) If neither paragraph (4) nor paragraph (5) applies, and the teacher was in pensionable employment before 6th April 1988, any qualifying period of 5 years shall be an appropriate one.

    (7) Notwithstanding that an appropriate qualifying period has not been completed, a teacher shall qualify for retirement benefits if–

(a) that teacher has been employed in pensionable employment during a period in respect of which he or she has a guaranteed minimum pension being a period in respect of which a contributions equivalent premium cannot be paid; or

(b) a transfer value was paid in respect of him or her by the Scottish Ministers to the superannuation scheme of the Commission of the European Communities and one has since been received by the Scottish Ministers from that scheme.

Entitlement to payment of retirement benefits
     E6. —(1) A teacher who has qualified for retirement benefits shall be entitled to payment of them if he or she–

(a) has attained the age of 60 and has ceased to be in pensionable employment;

(b) has attained the age of 70 and is in employment which would be pensionable employment but for regulation B6(1);

(c) –


(i) has not attained the age of 60;

(ii) has ceased after 31st March 1972 to be in pensionable employment;

(iii) has become incapacitated;

(iv) in the case of a teacher registered or formerly registered with the General Teaching Council for Scotland and who has ceased after 31st March 1997 to be in pensionable employment, has not had his or her name removed from the Council's register following a direction by the Council's Disciplinary Committee and is not under an investigation which might result in such removal; and

(v) in any other case, where he or she has ceased after 31st March 1997 to be in pensionable employment, and has not ceased to be in pensionable employment as a result of dismissal on grounds of misconduct;



(d) –



(i) has not attained the age of 60;

(ii) has attained the age of 50;

(iii) has ceased after attaining that age to be in pensionable employment, or in excluded employment, or in employment which would have been pensionable employment had an election been made under regulation B2, and that teacher's employer has certified in writing to the Scottish Ministers that his or her employment has been terminated as a result of their redundancy or in the interests of the efficient exercise of the employer's functions; and

(iv) has not received, and is not to receive, compensation under Part IIIA of the Teachers (Compensation for Premature Retirement and Redundancy) (Scotland) Regulations 1996[31] and that teacher's employer has agreed that he or she should become entitled to retirement benefits under this paragraph; or



(e) –



(i) has attained the age of 55;

(ii) has ceased on or after 30th June 2002 and before attaining the age of 60 to be in pensionable employment or excluded employment; and

(iii) is not entitled to payment of retirement benefits by virtue of paragraph (1)(c) or (1)(d),



and the conditions specified in paragraph (4) are satisfied.

    (2) Entitlement under–

(a) paragraph (1)(a) and (b) takes effect as soon as the teacher meets the conditions prescribed therein;


(b) paragraph (1)(c) takes effect–

(i) as from the day after the end of pensionable employment; or

(ii) if the date of the teacher's application for payment of retirement benefits on grounds of incapacity is later, that date or such other date as the Scottish Ministers, having regard to all the circumstances, think appropriate; and



(c) paragraph (1)(d) takes effect, unless the teacher entitled to receive payment has waived his or her right to such payment in terms of paragraph (3), as from the day after the end of the employment;

(d) paragraph (1)(e) takes effect–



(i) where, at the time of the application for benefits under regulation E36, the teacher was in pensionable employment or excluded employment, as from the day after the end of the employment; and

(ii) in any other case on a date determined by the teacher making the application for benefits under regulation E36 being a date no earlier than 6 weeks after the date of such application.

    (3) A teacher entitled to payment of retirement benefits by virtue of paragraph (1)(d), who is also a teacher to whom the provisions of regulation 7 of the Local Government (Education Administration) (Compensation for Redundancy or Premature Retirement on Reorganisation) (Scotland) Regulations 1995[32] applies, may waive his or her entitlement to such payment under paragraph (1)(d) by notice in writing to their employer, but such waiver shall not prejudice his or her entitlement to benefit under any other provision of this regulation.

    (4) The conditions referred to in paragraph (1)(e) are–

(a) where the teacher has a guaranteed minimum pension in respect of employment before 6th April 1997, or an equivalent pension benefit relating to employment undertaken during the period starting on 3rd April 1961 and ending on 5th April 1975 (or both) that the annual rate of the teacher's retirement benefits in the opinion of the Government Actuary is equal to or exceeds the equivalent pension benefit or the value of the guaranteed minimum pension (or if both the aggregate); and

(b) where, at the time of the application for payment of benefits under regulation E36, the teacher was in pensionable employment (otherwise than by virtue of regulation B9) or excluded employment that–


(i) his or her employer has consented to the application; or

(ii) 6 months have elapsed since the date on which the teacher requested his or her employer to give consent and such consent has not been given.

Amount of retirement pension
     E7. —(1) Subject to paragraphs (2) to (4) and regulations E9 to E13, the annual rate of a teacher's retirement pension shall be 1/80th of that teacher's pensionable salary multiplied by his or her effective reckonable service.

    (2) If–

(a) the teacher is entitled to count a period as reckonable service by virtue of regulation D3; and

(b) by reason of regulation E35(5) part of that period does not count in calculating his or her retirement lump sum,

the annual rate calculated in accordance with paragraph (1) is, in respect of each year comprised in that part, increased by 1/350th of his or her pensionable salary.

    (3) If a contributions equivalent premium has been paid in respect of the teacher and has not been refunded (and the teacher's entitlement to a guaranteed minimum pension is therefore extinguished), the annual rate of his or her retirement pension is reduced by the annual equivalent of the guaranteed minimum pension to which he or she would otherwise have been entitled.

    (4) Where this paragraph applies the annual rate of a teacher's retirement pension shall be the annual rate, calculated in accordance with the foregoing provisions of this regulation, of the retirement pension to which he or she would be entitled apart from this paragraph and ignoring the effect of regulation E12 multiplied by the appropriate factor.

    (5) Subject to sub paragraph (b), paragraph (4) applies where–

(a) a teacher is entitled to payment of retirement benefits under regulation E6(1)(d) and ceased to be in pensionable employment or in excluded employment on or after 1st September 1997; or

(b) a teacher has become entitled to payment of retirement benefits by virtue of regulation E6(1)(e).

    (6) For the avoidance of doubt, references in regulations E9 to E11 to "retirement benefits" and "retirement pension" are references to such benefits as calculated before any actuarial reduction required by paragraph (4).

Amount of retirement lump sum
     E8. —(1) Subject to paragraphs (2) and (3) and regulations E9 and E10, the amount of a teacher's retirement lump sum shall be A × (B + C) where–

     A is 3/80ths of the teacher's pensionable salary;

     B is his or her effective reckonable service (except any falling within C); and

     C is any period which he or she is entitled to count as reckonable service by virtue of regulation D3.

    (2) If the teacher's effective reckonable service is restricted by regulation E35(2), the part of that teacher's retirement lump sum that is attributable to service before he or she attained the age of 60 shall not exceed their pensionable salary multiplied by 1.5.

    (3) Subject to paragraph (4), where–

(a) a teacher who has become entitled to the payment of retirement benefits by virtue of regulation E6(1)(d) has ceased to be in pensionable or excluded employment on or after 1st September 1997; or

(b) a teacher has become entitled to payment of retirement benefits by virtue of regulation E6(1)(e),

the amount of the teacher's retirement lump sum shall be the amount calculated in accordance with paragraphs (1) and (2) multiplied by the appropriate factor.

    (4) References in regulations E9 and E10 to "retirement benefits" and "retirement lump sum" are references to such benefits as calculated before any actuarial reduction required by paragraph (3).

Limitation of retirement benefits in certain cases
     E9. —(1) Paragraphs (2) to (5) apply to a teacher who has made an election–

(a) under regulation C1(8) of the 1992 Regulations[33] and whose pensionable salary falls to be calculated by reference to the notional rate as described in that provision; or

(b) under regulation C2(1) and whose pensionable salary falls to be calculated by reference to regulation C2(4).

    (2) The annual rate of the teacher's retirement pension is not to exceed the fraction of the appropriate sum ascertained, by reference to the relevant age, from Table 1 below.


TABLE 1

Relevant age	Fraction
Under 50	1/2
50	2/5
51	3/10
52	1/5
53	1/10
54	1/14

    (3) Where the teacher has been in pensionable employment for less than 20 years, his or her retirement lump sum is not to exceed 3/80ths of the appropriate sum multiplied by the total of his or her reckonable service and the period ascertained, by reference to the number of complete years he or she has been in pensionable employment, from Table 2 below.


TABLE 2

Years in pensionable employment	Period in years
19	17
18	15
17	13
16	11
15	9
14	7
13	5
12	4
11	3
10	2
9	1
Fewer than 9	0

    (4) Where the teacher has been in pensionable employment for 20 years or more his or her retirement lump sum is not to exceed the appropriate sum multiplied by 1½.

    (5) The appropriate sum is the greater of–

(a) the teacher's contributable salary for the best one of his or her last 5 years in pensionable employment; and

(b) one third of that teacher's aggregate contributable salary for his or her best 3 consecutive years in pensionable employment within the 10 years ending with its cessation,

and, for the purpose of paragraph (2), the relevant age is the teacher's age when he or she first entered pensionable employment, unless he or she was not continuously in pensionable employment in which case it is the figure obtained by subtracting the number of years in pensionable employment from 60.

    (6) In this regulation, references to "retirement pension" and "retirement lump sum" are references to such pension and lump sum before any actuarial reduction required by regulation E7(4) or E8(3).

Enhancement of retirement benefits in case of incapacity
     E10. —(1) Subject to paragraph (2), this regulation applies to a teacher who has become entitled to payment of retirement benefits by virtue of regulation E6(1)(c) by reason of his or her becoming incapacitated while employed in pensionable employment, but only if–

(a) –


(i) where his or her pensionable employment terminates before 1st October 2001, he or she had completed periods of the kind described in Schedule 8 totalling at least 5 years, excluding any period in respect of which contributions have been returned to him or her and not repaid to the Scottish Ministers; or

(ii) where his or her pensionable employment terminates on or after 1st October 2001, he or she had completed periods of the kind described in Schedule 8 totalling at least 2 years, excluding any period in respect of which contributions have been returned to him or her and not repaid to the Scottish Ministers; and



(b) the application for payment of retirement benefits under regulation E6(1)(c) is made within 12 months after the end of his or her pensionable employment or such longer period as may be approved by the Scottish Ministers.

    (2) In relation to a teacher who was in part time service which was pensionable employment, this regulation shall not apply unless the aggregate of the periods of contract of employment during which the part time service was given and the period of full time service, if any, extends to at least 5 years, where pensionable employment terminates before 1st October 2001 and 2 years where pensionable employment terminates after that date.

    (3) Subject to regulation E35(2), for the purpose of calculating his or her retirement benefits the effective reckonable service of a teacher to whom this regulation applies shall be treated as having been increased by the appropriate period.

    (4) If the teacher's relevant service amounts to at least 2 years but less than 10 years, the appropriate period is the shorter of–

(a) the length of that teacher's relevant service; and

(b) the period beginning when that teacher's pensionable employment ended and ending immediately before his or her 65th birthday, or, if he or she is entitled to retirement benefits by virtue of regulation E6(1)(e) and subsequently becomes entitled to retirement benefits by virtue of regulation E6(1)(c) with reference to his or her reckonable service in further employment which is pensionable by virtue of regulation B9, his or her 60th birthday.

    (5) If his or her relevant service amounts to 10 years or more, the appropriate period is the longer of periods A and B.

    (6) Period A is the shortest of–

(a) the period by which his or her relevant service falls short of 40 years;

(b) the period beginning when his or her pensionable employment ended and ending immediately before his or her 60th birthday; and

(c) 6 years and 243 days.

    (7) Period B is so much of the period beginning when that teacher's pensionable employment ended and ending immediately before his or her 65th birthday as would not cause his or her effective reckonable service to be increased to more than 20 years.

    (8) A teacher's relevant service is so much of his or her effective reckonable service as does not consist of periods that count by virtue of regulation D3.

    (9) For the purposes of this regulation a teacher is to be treated as having been in pensionable employment during any period for which he or she was paying additional contributions under regulation C8 or C9.

Avoidance of duplicate pensions
     E11. —(1) Subject to paragraph (2), this regulation applies where a teacher's effective reckonable service includes a period that also counts towards another pension payable directly or indirectly out of monies provided by Parliament or paid out of the Scottish Consolidated Fund or the non domestic rates and council tax levied by local authorities ("the double period").

    (2) This regulation does not apply where the other pension is subject to reduction under regulation 33 of the Local Government Pension Scheme (Scotland) Regulations 1998[34] or where the other pension is payable under regulation 16C of the Teachers (Compensation for Premature Retirement and Redundancy) (Scotland) Regulations 1996[35].

    (3) Subject to paragraphs (4) and (5), where this regulation applies the teacher's retirement benefits are reduced by so much as is necessary to secure that A is reduced by B, where–

     A is the actuarial value of the retirement benefits in respect of the double period; and

     B is the actuarial value of the other pension in respect of that period.

    (4) A is not to be reduced to less than the actuarial value of (C + D), where–

     C is the contributions paid by the teacher in respect of the double period, including any paid under regulation C8; and

     D is interest on those contributions at 3 per cent per annum, compounded with yearly rests, from the first day of the financial year following that in which they were paid to the date on which he or she became entitled to payment of the retirement pension.

    (5) A retirement pension is not to be reduced so that so much of it as is attributable to the double period falls below the rate of any equivalent pension benefits attributable to that period.

    (6) The other pension mentioned in this regulation includes any sum payable, whether as a continuing allowance or as a lump sum, by way of pension, superannuation allowance, compensation for loss or abolition of office or otherwise in respect of retirement.

Modification for national insurance
     E12. Part I of Schedule 9 has effect for modifying the retirement pensions of teachers who were in pensionable employment before 1st April 1980 including retirement pensions that have been actuarially reduced under regulation E7(4).

Pension debit member
     E13. —(1) The amount of a retirement pension or retirement lump sum payable to a pension debit member shall be reduced to take into account the debit to which the shareable rights of the pension debit member are subject under a pension sharing order.

    (2) The amount of the reduction shall be in accordance with the guidance issued for this purpose by the Government Actuary.

Allocation of part of retirement pension
     E14. —(1) A teacher who has become qualified for retirement benefits may, unless he or she becomes entitled to payment of them by virtue of regulation E6(1)(c), allocate part of his or her retirement pension to the provision of an alternative benefit.

    (2) The alternative benefit may be either–

(a) an annuity for life, commencing on the death of the teacher making the allocation ("the allocator"), for a surviving spouse or dependant; or

(b) an annuity payable to the allocator while the allocator and a spouse are both alive, and if the spouse is the survivor a subsequent annuity for life, at twice the rate of the first annuity, for the spouse.

    (3) The rates of the annuities mentioned in paragraph (2) are to be determined in accordance with tables prepared by the Government Actuary.

    (4) An allocation is to be made by delivering a declaration to the Scottish Ministers, and in paragraph (2) "spouse" refers to status at the time of its delivery.

    (5) Further provisions as to allocations under this regulation are contained in Schedule 11.

Duration of retirement pension
     E15. Subject to regulations E16 to E19 and E22, a retirement pension under regulation E7 continues to be payable until the death of the person entitled to it.

Suspension and resumption of incapacity pensions
     E16. —(1) This regulation applies where a teacher who became entitled to payment of a pension on or before 31st March 1997 by virtue of regulation E5(1)(e) of the 1992 Regulations[36] ceases to be incapacitated.

    (2) On the teacher ceasing to be incapacitated the pension may be suspended from such date as the Scottish Ministers think appropriate, but any equivalent pension benefits continue to be payable.

    (3) Subject to paragraphs (4) to (6), payment of the pension shall be resumed–

(a) from the date the teacher attains age 60; or

(b) if earlier, and the Scottish Ministers are satisfied that he or she has again become incapacitated, from the date on which application for resumption of payment is received.

    (4) A pension shall not be resumed under paragraph (3)(b) if the teacher has been in pensionable employment at any time after he or she first became entitled to payment of the pension, unless he or she became so employed in the period of 12 months immediately preceding the date of application for resumption of payment.

    (5) If a pension becomes payable again under paragraph (3)(b) and the Scottish Ministers are satisfied that the teacher was incapacitated during any part of the period which the payment of the pension was suspended, the pension appropriate to that period shall be paid to the teacher.

    (6) If a pension becomes payable again under paragraph (3)(a), it shall be treated for the purposes of regulation E18 as one to the payment of which he or she has become entitled by virtue of regulation E6(1)(a).

Withdrawal of incapacity pensions
     E17. Where a teacher who becomes entitled on or after 1st April 1997 to payment of a pension under regulation E6(1)(c) re enters pensionable employment, or employment which would be pensionable but for an election under regulation B7 or the lack of an election under regulation B2, the teacher shall cease to be entitled to that pension; and if he or she subsequently becomes entitled to benefits under these Regulations any reckonable service which was taken into account in calculating the pension under regulation E6(1)(c) shall be taken into account in calculating those benefits.

Abatement of retirement pension
     E18. —(1) Subject to paragraph (4), this regulation applies while a teacher who has become entitled to payment of a teacher's pension is employed–

(a) in pensionable employment, comparable British service or employment which would be pensionable employment or comparable British service but for his or her having made an election under regulation B7 or but for regulation B6(5) or other provisions to the like effect; or

(b) as a teacher in part time service in an employment specified in Schedule 2,

and has not attained the age of 70 or had 45 years' reckonable service.

    (2) Where this regulation applies, the annual rate of the retirement pension shall be reduced–

(a) if A equals or exceeds (C + D E), to zero; and

(b) in any other case, and subject to paragraph (6), by the amount (if any) which is necessary to secure that (A + B) does exceed (C + D E).

    (3) In paragraph (2)–

     A is the initial annual rate of the teacher's salary in the employment;

     B is the reduced annual rate of the retirement pension, disregarding any actuarial reduction required by regulation E7(4), as increased under the 1971 Act[37];

     C is, or where that teacher's previous pensionable employment was employment in part time service is the full time equivalent of, the highest annual rate of contributable salary that was payable to him or her during the 3 years ending immediately before they became entitled to payment of the pension, or, if applicable, the highest annual rate of contributable salary that was payable to him or her during the 3 years ending immediately before they ceased to be employed in any pensionable employment entered into by them after they became entitled to payment of the pension, whichever is the greater;

     D is the amount (if any) by which, immediately before the first day of the employment, C would have increased if it had been the annual rate of an official pension, within the meaning of the 1971 Act, beginning, and first qualifying for increases under that Act, on the same date as the pension;

     E is any part of the retirement pension allocated under regulation E14, and

     F is the annual rate of the teacher's remuneration in the employment on the first day of the pension quarter.

    (4) Unless he or she either changes his or her employment, or varies the conditions of any contracts of employment concurrently in force, this regulation shall not apply in the case of a teacher–

(a) to whom retirement benefits have become payable by reason of redundancy or in the interests of the efficient exercise of the employer's functions; and

(b) who continues to be employed in pensionable employment under a contract of employment for part-time service which was concurrently in force with the contract of employment which he or she ceased to hold.

    (5) In the case of a teacher to whom paragraph (4) applies, there shall be no reduction in the retirement pension payable to him or her so long as he or she continues to be employed under the contract of employment for part-time service referred to in paragraph (4)(b), and for the purposes of this paragraph the rate of earnings shall be deemed to remain constant throughout the period of that employment.

    (6) Where regulation E7(4) applies the amount (if any) by which the annual rate of the pension is to be reduced under paragraph (2)(b) shall be the amount (if any) referred to in that sub paragraph multiplied by the appropriate factor.

    (7) This regulation shall not apply in respect of a pension (or part of a pension) to which a teacher is entitled by virtue of regulation E6(1)(e).

Retirement benefits on cessation of further employment which began on or before 30th September 2001
     E19. —(1) This regulation applies to a teacher who–

(a) became entitled to payment of a retirement pension ("the first pension");

(b) was subsequently in pensionable employment which began on or before 30th September 2001 ("the further employment") (other than further employment to which regulation B9(1) applies); and

(c) has ceased to be in the further employment.

    (2) Subject to paragraph (3), if the first pension was not enhanced under regulation E9 of the 1992 Regulations[38] the teacher–

(a) ceases to be entitled to payment of the first pension; and

(b) becomes entitled to payment of retirement benefits ("combined benefits") calculated, subject to paragraph (9), by reference to the total of his or her reckonable service in the further employment and the reckonable service taken into account in calculating the first pension.

    (3) If the pensionable salary by reference to which combined benefits would fall to be calculated is less than that by reference to which the first pension was calculated, he or she–

(a) remains entitled to the first pension; and

(b) subject to paragraph (8), becomes entitled to payment of retirement benefits calculated by reference to his or her reckonable service in the further employment.

    (4) Subject to paragraph (8), if the first pension was enhanced under regulation E9 of the 1992 Regulations, he or she becomes entitled to payment of the first pension and of additional retirement benefits in respect of the further employment.

    (5) The additional retirement benefits shall be calculated–

(a) in respect of pensionable employment before attaining the age of 60, as if regulation E10 had applied and the further employment had begun when he or she became entitled to payment of the first pension; and

(b) in respect of other pensionable employment, in accordance with regulations E7 and E8,

but the additional retirement lump sum shall be subject to reduction under paragraph (9).

    (6) For the purposes of paragraphs (2)(b) and (3)(a), the amount of any retirement pension shall be taken to be the amount before any allocation under regulation E14.

    (7) If, in the application of regulation E9 of the 1992 Regulations to the calculation of the first pension, the appropriate period was Period B, paragraph (5)(a) applies with the substitution for "60" of "65".

    (8) If the teacher ceased to be in the further employment before attaining the age of 60 and neither regulation E6(1)(c) nor regulation E6(1)(d) applied, he or she shall not become entitled to payment of retirement benefits under paragraph (3)(b) or (4) until he or she attains that age, save that where the teacher ceases to be in further employment on or after 30th June 2002 and is entitled to payment of retirement benefits under sub paragraph 3(b), he or she shall upon attaining the age of 55 become entitled to retirement benefits multiplied by the appropriate factor.

    (9) A retirement lump sum payable under paragraph (2)(b), and an additional retirement lump sum payable under paragraph (4), shall be reduced by the amount of the retirement lump sum to which the teacher became entitled when he or she became entitled to payment of the first pension and of any lump sum to which he or she had previously become entitled under this regulation.

    (10) Where a teacher ceases to be in further employment on or after 1st September 1997 and is entitled to payment of retirement benefits under regulation E6(1)(d)–

(a) regulation E7(4) shall also apply to that teacher and to his or her retirement pension under paragraph (2)(b) or (3)(b) or to his or her additional retirement pension under paragraph (4); and

(b) regulation E8(3) shall also apply to that teacher and to his or her retirement lump sum under paragraph (2)(b) or (3)(b) or to his or her additional retirement lump sum under paragraph (4).

Retirement benefits on cessation of further employment which began on or after 1st October 2001
     E20. —(1) This regulation applies–

(a) to a teacher who has been in further employment which began on or after 1st October 2001 for the appropriate qualifying period under regulation E5(3); and

(b) where such employment has ceased.

    (2) A teacher to whom this regulation applies becomes entitled to payment of retirement benefits in accordance with paragraphs (3) to (7) by reference to his or her reckonable service in the further employment.

    (3) Where regulation E6(1)(a) or (b) apply, subject to paragraph (7), a teacher's entitlement to retirement benefits takes effect–

(a) where, at the time of the application for benefits under regulation E36 the teacher was in pensionable or excluded employment, as from the day after the end of the employment; and

(b) in any other case on a date determined by the teacher making the application for benefits under regulation E36, being a date no earlier than 6 weeks after the date of such application.

    (4) Where regulation E6(1)(c) applies, subject to paragraph (7), a teacher's entitlement to retirement benefits takes effect in accordance with regulation E6(2)(b).

    (5) Where regulation E6(1)(d) applies, subject to paragraph (7), a teacher's entitlement to retirement benefits takes effect in accordance with regulation E6(2)(c).

    (6) Where regulation E6(1)(e) applies, subject to paragraph (7), a teacher's entitlement to retirement benefits takes effect in accordance with regulation E6(2)(d).

    (7) Where a teacher ceases to be in further employment which is pensionable by virtue of regulation B9 and he or she subsequently enters further employment without making an application for benefits under regulation E36 in respect of the earlier further employment, he or she cannot make such an application during any period of subsequent further employment.

Grants on grounds of incapacity
     E21. —(1) A teacher who ceases to be employed in pensionable employment and who–

(a) is not entitled to payment of retirement benefits under this Part; and

(b) before attaining the age of 70 became incapacitated; and

(c) has been employed in pensionable employment for at least one year; and

(d) has been so employed within the 12 months immediately preceding an application for a grant under this regulation,

shall be entitled to payment of an incapacity grant calculated in accordance with paragraph (2).

    (2) The amount of the incapacity grant is obtained by multiplying one twelfth of the teacher's pensionable salary by the length of his or her reckonable service in years.

    (3) Where a teacher subsequently becomes entitled to retirement benefits under this Part by virtue of again becoming employed in pensionable employment, the amount of the retirement lump sum payable shall be reduced by the amount of the incapacity grant paid under this regulation.

Forfeiture of benefits
     E22. —(1) This regulation applies where a teacher is convicted of–

(a) an offence of treason; or

(b) one or more offences under the Official Secrets Acts 1911 to 1989[39] for which he or she has been sentenced on the same occasion to a term of imprisonment of, or to two or more consecutive terms amounting in aggregate to, at least 10 years; or

(c) an offence in connection with pensionable employment or excluded employment which is certified by the Scottish Ministers either to have been gravely injurious to the State or to be liable to lead to serious loss of confidence in the public service,

and any benefit under regulations E1 to E21 becomes payable to him or her after the offence was committed.

    (2) Subject to paragraph (3), the Scottish Ministers may–

(a) defer or as the case may be suspend payment of the benefit for so long; or

(b) reduce its amount or rate by so much,

as they may determine.

    (3) If–

(a) the teacher has a guaranteed minimum in relation to benefits under these Regulations; and

(b) the case does not fall within paragraph (1)(a) or (b),

a determination under paragraph (2) may not deprive that teacher of his or her guaranteed minimum pension after he or she attains state pensionable age.

Commutation: exceptional circumstances of ill-health
     E23. —(1) Where at the time when a teacher becomes entitled to a retirement pension by virtue of regulation E6(1)(c) there are exceptional circumstances of serious ill-health affecting that teacher the Scottish Ministers may discharge their liability in respect of so much of that pension as exceeds the teacher's guaranteed minimum by payment of a lump sum calculated in accordance with paragraph (2).

    (2) The lump sum is an amount equal to five times the amount by which the annual rate of the retirement pension which would otherwise be payable to the teacher exceeds the amount of his or her guaranteed minimum.

Death grants
     E24. —(1) Subject to paragraph (6), if at the time of his or her death a teacher–

(a) was in pensionable employment;

(b) was paying additional contributions under regulation C8 or C9;

(c) had, not more than 12 months earlier, ceased to be in pensionable employment while incapacitated and had not, during the period since he or she ceased to be in pensionable employment, become entitled to retirement benefits under regulation E6(1);

(d) had, not more than 2 months earlier, ceased to be in pensionable employment and had not at that time been entitled to payment of retirement benefits, or

(e) was on unpaid maternity, paternity, adoption or parental leave,

a death grant may be paid.

    (2) The amount of the grant payable under paragraph (1) is twice his or her pensionable salary, less the amount of any retirement lump sum or incapacity grant previously paid to him or her.

    (3) Subject to paragraph (6), if a teacher dies without having become entitled to payment of retirement benefits and–

(a) the qualifying condition is satisfied; and

(b) no death grant could be paid under paragraph (1),

a death grant may be paid under this paragraph.

    (4) The qualifying condition is that the teacher was entitled to count at least 2 years' reckonable service and ceased to be in pensionable employment on or after 6th April 1988, or 5 years' reckonable service if pensionable employment ceased prior to that date.

    (5) The amount of the grant under paragraph (3) is the amount that would have become payable by way of retirement lump sum if the teacher had become entitled under regulation E6(1)(a) to payment of retirement benefits, less the amount of any retirement lump sum or short service incapacity grant previously paid to them.

    (6) If a teacher who has at any time been in pensionable employment dies and–

(a) no death grant could be paid under paragraph (1) or (3); or

(b) the amount of such a death grant would be smaller than the balance of his or her contributions, calculated in accordance with regulation C12 as at the date of his or her death, and no pension becomes payable under regulation E28 to a surviving spouse or a nominated beneficiary,

a death grant equal to the balance of his or her contributions, calculated in accordance with regulation C11 as at the date of his or her death, may be paid.

    (7) Where any death grant is paid under this regulation, it is to be paid to the individual nominated by the deceased to receive the grant or, in the absence of such a nomination–

(a) if the deceased is survived by one widow or by a widower, to the widow or widower;

(b) if there are two or more widows, to the widows in equal shares, or

(c) if there is no widow or widower, to the legal personal representative.

    (8) Any nomination for the purposes of paragraph (7) shall be made by giving written notice to the Scottish Ministers.

Deficiency grants
     E25. —(1) Subject to paragraph (7), this regulation applies where a teacher dies who–

(a) has become entitled to payment of retirement benefits; and

(b) is not in pensionable employment.

    (2) If–

(a) the teacher became entitled to retirement benefits before 1st October 2001;

(b) at least 10 years' reckonable service was taken into account in calculating his or her retirement benefits; and

(c) the total of the amounts paid in respect of these benefits is less than the pensionable salary,

subject to paragraph (6) a grant equal to that deficiency may be paid.

    (3) If–

(a) the teacher became entitled to retirement benefits before 1st October 2001;

(b) less than 10 years' reckonable service was taken into account in calculating his or her retirement benefits; and

(c) the amount paid in respect of his or her retirement pension is less than 5 times the annual rate at which it was payable when he or she died,

subject to paragraph (6) a grant equal to that deficiency may be paid.

    (4) If–

(a) the teacher's entitlement to retirement benefits takes effect on or after 1st October 2001; and

(b) the amount paid in respect of his or her retirement pension is less than 5 times the annual rate at which it was payable when he or she died,

subject to paragraph (6) a grant equal to that deficiency may be paid.

    (5) For the purposes of this regulation any amount by which a pension was reduced under regulation E7(4) or any part of a pension allocated under regulation E14, or any amount deducted from the retirement lump sum (including any actuarial reduction under regulation E8(3) or any debited pension rights by virtue of regulation F5 shall be treated as having been paid.

    (6) Where regulation E7(4) applies a deficiency grant may be paid equal only to the deficiency referred to in paragraph (2),(3) or (4) as the case may be, multiplied by the appropriate factor.

    (7) This regulation does not apply if the teacher's last employment was of a kind described in Part II of Schedule 9 and formed part of the qualifying period for the purposes of regulation E5(5).

    (8) Where any deficiency grant is paid under this regulation, it is to be paid to the individual nominated by the deceased to receive the grant or, in the absence of such a nomination–

(a) if the deceased is survived by one widow or by a widower, to the widow or widower,

(b) if there are two or more widows, to the widows in equal shares, or

(c) if there is no widow or widower, to the legal personal representative.

    (9) Any nomination for the purposes of paragraph (8) shall be made by giving written notice to the Scottish Ministers.

Family benefits generally
     E26. —(1) Pensions are payable in accordance with regulations E28 to E33 to widows, widowers, children and nominated beneficiaries of teachers who die in, or after having been in, pensionable employment.

    (2) Where a teacher has further employment which is pensionable by virtue of regulation B9, in calculating the benefits payable under regulations E28 to E33, that further employment shall not be taken into account but those regulations shall apply to further employment which is pensionable by virtue of regulation B9 as it applies to any other pensionable employment.

    (3) Subject to paragraph (4), references in regulations E28 to E33 to a surviving spouse are references to a widow or widower, but in the case of–

(a) a male teacher who has not been in pensionable employment, or paying additional contributions to purchase current added years under regulation C8 or C9, at any time after 5th April 1978; or

(b) a female teacher who has not been in pensionable employment, or paying additional contributions to purchase current added years under regulation C8 or C9, at any time after 5th April 1988,

such references, and references to a widow or widower, do not include references to a person to whom a male or female teacher became married after his or her last day in pensionable employment or, as the case may be, the end of the period for which any such contributions were paid.

    (4) References to a widower in regulation E28 to E33 do not include a widower of a teacher who was, before 6th April 1988, nominated by her as a beneficiary under regulation 65 of the 1977 Regulations[40].

    (5) Where regulations E28 to E33 provide for a pension to be payable to a widow and there are two or more widows, the widows shall be entitled to an equal share of the pension; and where the death of one or more widows occurs, the survivor shall be entitled in full to the pension payable under those regulations, or, in the case of survivors, they shall be entitled to an equal share.

    (6) References in regulations E28 to E33 to a teacher's child are to a person who is–

(a) that teacher's child born during his or her lifetime or within 12 months of the date of his or her death, or their adopted child; or

(b) accepted by him or her as a member of the family,

who is wholly or mainly dependent on him or her and who is a child within the meaning given in paragraphs (7) to (9).

    (7) Subject to paragraphs (8) and (9), for the purposes of regulations E27 to E33 a person is a child while he or she is unmarried and–

(a) he or she has not attained the age of 17;

(b) having attained that age, he or she is receiving full-time education or attending a course of not less than 2 years' full-time training for a trade, profession or calling and he or she has been receiving full-time education or attending such course of training or both continuously since having attained that age without a break at any one time of longer than 18 months;

(c) having not attained the age of 19, he or she is not in remunerative full-time work and is not entitled to income support by reason that he or she is receiving education for the purposes of section 142 of the Social Security Contributions and Benefits Act 1992[41]; or

(d) having ceased while incapacitated to fall within sub-paragraph (a), (b) or (c), he or she continues to be incapacitated.

    (8) For the purposes of paragraph (7)(b) a person is to be treated as not attending a course of training while he or she is receiving disqualifying income.

    (9) Disqualifying income is remuneration at a rate not less than the annual rate at which an official pension, within the meaning of the 1971 Act[42], would for the time being be payable if it had begun, and first qualified for increases under that Act, on 1st April 1972 and had then been payable at an annual rate of £250.

    (10) References in regulations E28 to E33 to a nominated beneficiary are to a person nominated under regulation E27 (including in the case of a female teacher, her spouse, where nominated before 6th April 1988).

Nomination of beneficiaries
     E27. —(1) Subject to paragraph (2), an unmarried person ("the appointor") may at any time before retirement benefits have been paid, by giving written notice to the Scottish Ministers, nominate an eligible person who is wholly or mainly financially dependent on the appointor and who is not a child to receive a pension under regulations E28 to E33.

    (2) No person may be nominated while a previous nomination under this regulation has effect.

    (3) The eligible persons are–

(a) a parent, brother or sister of the appointor who is not married and is either widowed or has never been married; and

(b) a widowed step-parent of the appointor.

    (4) A nomination under this regulation may be revoked by giving written notice to the Scottish Ministers, and if not previously revoked ceases to have effect–

(a) on the death or marriage (or as the case may be remarriage) of the person nominated; or

(b) on the marriage of the appointor.

Entitlement to short-term family benefits
     E28. —(1) Subject to paragraphs (3) and (4), a short-term pension shall be payable from the day after that of his or her death, in respect of a teacher who, on or after the date on which these Regulations come into force, dies–

(a) while in pensionable employment;

(b) during a period for which he or she is paying additional contributions under regulation C8 or C9;

(c) within 12 months after ceasing to be in pensionable employment, or within 12 months of ceasing to pay contributions referred to in sub-paragraph (b), by reason of incapacity, but before becoming entitled to payment of retirement benefits; or

(d) having become entitled after the date on which these Regulations come into force, to receive payment of retirement benefits.

    (2) The short-term pension shall be payable–

(a) subject to paragraph (4)(a), to any surviving spouse, or, if a nomination under regulation E27 has effect at the time of his or her death, to the nominated beneficiary; and

(b) if the deceased is survived by a child or children to or for the benefit of the child or, as the case may be, the children jointly.

    (3) Where two or more teachers confer on the same child or, as the case may be, children, entitlement to a short-term pension, regulation E30(12) shall apply in a like manner to short-term pensions payable by virtue of this regulation.

    (4) No short-term pension shall be payable–

(a) to a widower if one is payable to another person as nominated beneficiary;

(b) to a nominated beneficiary who, at the date of the deceased's death, was not wholly or mainly financially dependent on the deceased;

(c) if there is no surviving spouse, nominated beneficiary or surviving child; or

(d) where paragraph (1)(d) applies, to a person who is not entitled to a long-term pension under regulation E30.

Amount and duration of short-term family benefits
     E29. —(1) Subject to paragraphs (2) and (4), the annual rate of a short-term pension under regulation E28 shall be–

(a) if regulation E28(1)(a) or (c) applies, the annual rate of the deceased's contributable salary on his or her last day in pensionable employment, disregarding any reduction by reason of sick leave or maternity, paternity or adoption leave;

(b) if regulation E28(1)(b) applies, the annual rate at the time of his or her death of the notional salary described in regulation C8(7) or, as the case may be, C9(4);

(c) if regulation E28(1)(d) applies, the annual rate at the time of his or her death of his or her retirement pension save that any reduction in that retirement pension by virtue of a pension sharing order shall be disregarded if the short-term pension is payable to a child; and

(d) if regulation E28(1)(a) and (d) both apply, the total of the rates specified in sub paragraphs (a) and (c).

    (2) Where the annual rate of a short-term pension payable to a surviving spouse, nominated beneficiary or child calculated in accordance with paragraph (1) is less than that of a long-term pension to which those persons are prospectively entitled under regulation E30, the annual rate of the short-term pension is the same as that of the long-term pension.

    (3) The duration of the short-term pension payable shall be determined from the Table below, and in that table "adult pension" means a short-term pension payable to the spouse or nominated beneficiary.


TABLE

Category	Person falling within regulation E28(2)	Duration of pension (months)
1	Spouse or nominated beneficiary	3
2	One child or more where an adult pension is payable	3
3	One child or more where no adult pension is payable	6

    (4) Where regulation E7(4) applies the annual rate of a short-term pension payable under regulation E28 shall be the annual rate calculated in accordance with paragraph (1) or (2) multiplied by the appropriate factor.

Entitlement to long-term family benefits
     E30. —(1) Long-term pensions are payable in accordance with paragraphs (5) and (6) if a teacher dies who–

(a) has been in pensionable employment at any time after 31st March 1972; and

(b) has relevant service amounting to at least 2 years,

but in the case of a teacher who ceased to be in pensionable employment before 6th April 1988 sub paragraph (b) has effect with the substitution for "2 years" of "5 years".

    (2) Relevant service does not include any period in respect of which contributions made by the teacher have been returned and not repaid to the Scottish Ministers in pursuance of regulation C14.

    (3) In the case of a male teacher, and in the case of a female teacher in relation to a nominated beneficiary, relevant service comprises, subject to paragraph (2)–

(a) any period of pensionable employment after 31st March 1972;

(b) any period beginning after that date for which additional contributions have been paid under regulation C8 or C9;

(c) any period for which additional contributions have been paid under regulation C5 or C7(1) in accordance with an election made after 31st March 1974;

(d) if a transfer value has been accepted in respect of comparable British service, the period that would, immediately before its acceptance, have counted for family benefits in the relevant pension scheme;

(e) any period counting as reckonable service by virtue of the receipt of any other transfer value under regulation G2 or under the Teachers Superannuation (Added Years and Interchange) (Scotland) Regulations 1974[43];

(f) any period counting as reckonable service by virtue of regulation 6A of the 1977 Regulations[44];

(g) any period counting as reckonable service by virtue of regulation 29 of the 1977 Regulations;

(h) any period in respect of which family benefit contributions have, or are to be treated as having, been paid under Part I of Schedule 6; and

(i) in the case of a member, so much of that member's credited service as does not exceed the total of his normal service and any additional period, and in addition any period that fell to be calculated in accordance with paragraph 6(3) of Schedule 6.

    (4) In relation to a woman not falling within paragraph (3), relevant service comprises, subject to paragraph (2)–

(a) so much of the periods described in paragraph (3)(a), (b) and (d) as consists of, or is attributable to, service after 5th April 1988;

(b) any period for which additional contributions have been paid under regulation C5 or C7(1) in accordance with an election made after 5th April 1988;

(c) any period in respect of which family benefit contributions have, or are to be treated as having, been paid under Part II of Schedule 6; and

(d) if she entered pensionable employment after 5th April 1988, and a transfer value offered in respect of her was accepted under regulation G2, any period counting as reckonable service by virtue of receipt of the transfer value.

    (5) If paragraph (1) applies–

(a) subject to paragraph (7) a long-term pension shall be payable to any surviving spouse;

(b) if a nomination under regulation E27 had effect at the date of death, a long term pension shall be payable to the nominated beneficiary provided that he or she was wholly or mainly financially dependent on the deceased at that date; and

(c) if a pension is payable under sub-paragraph (a) or (b) and the deceased is survived by his or her child or children, a long term pension shall be payable to or for the benefit of the child or, as the case may be, the children jointly.

    (6) If when a teacher dies paragraph (5) does not apply but he or she–

(a) has been in pensionable employment at any time after 31st March 1972; and

(b) qualifies for retirement benefits; and

(c) is survived by his or her child or children,

a long term pension shall be payable to or for the benefit of the child or, as the case may be, the children jointly.

    (7) Subject to paragraphs (8) and (9), no long-term pension is payable to a widower if one is payable to another person as a nominated beneficiary.

    (8) Where the person was nominated as a beneficiary under regulation 65 of the 1977 Regulations[45] by a teacher who is a married woman and she has not revoked that nomination, in addition to the long-term pension payable to that person under paragraph (5)(b) there shall be payable to the widower a long-term pension calculated in accordance with regulation E31(7).

    (9) Subject to paragraph (10) and regulation E31(7), if neither paragraph (5) nor paragraph (8) applies but the deceased had a guaranteed minimum in relation to benefits under these Regulations and leaves a surviving spouse, subject to regulation E1(2)(c) or (d) a long-term pension shall be payable.

    (10) If a contributions equivalent premium is paid by the Scottish Ministers, paragraph (9) is to be treated as not having applied.

    (11) Paragraph (12) applies where two or more teachers, by virtue of this regulation, confer on the same child or, as the case may be, children, entitlement to a long-term pension.

    (12) The child or, as the case may be, children shall be entitled to receive payment of the long-term pension in respect of not more than two teachers; but where entitlement derives from the relevant service of three or more teachers, the child or, as the case may be, children shall be entitled to receive payment of the long-term pension in respect of the two teachers whose relevant service provides pensions of the largest amounts.

Amounts of spouses' and nominated beneficiaries' long-term pensions
     E31. —(1) Subject to paragraphs (2), (3) and (8), the annual rate of a pension payable under regulation E30 to a surviving spouse or a nominated beneficiary shall be 1/160th of the deceased's pensionable salary multiplied by the length of his or her family benefit service.

    (2) If–

(a) paragraph 15 of Schedule 6 applies; and

(b) a person entitled to limit the amount of the deduction or lump sum has done so,

the retrospective salary increase is not to be taken into account in calculating the deceased's pensionable salary.

    (3) Where after a pension sharing order has taken effect a surviving spouse of a nominated beneficiary becomes entitled to a pension under regulation E30, that pension shall be reduced by the same proportion by which the deceased's retirement benefits would have been reduced if he or she had become entitled to them on the day he or she died.

    (4) Family benefit service does not include any period in respect of which contributions made by a teacher have been returned and not repaid to the Scottish Ministers in pursuance of regulation C14.

    (5) Subject to paragraphs (4), (6) and (9) to (11), if the pension is payable to a nominated beneficiary or to a woman whom the deceased married before the end of his or her pensionable employment, the deceased's family benefit service comprises–

(a) any period falling within regulation E30(3)(a) to (h) and;

(b) in the case of a member, his credited service and any period that fell to be calculated in accordance with paragraph 6(3) of Schedule 6.

    (6) If the member's credited service exceeds the total of his normal service and any additional period, for the purposes of paragraph (5)(b) his credited service is reduced by 1/6th of the excess.

    (7) If the pension is payable to a widower, other than a widower to whom paragraph (8) applies, the deceased's family benefit service comprises, subject to paragraphs (4) and (9) to (11), the relevant service described in regulation E30(4).

    (8) Notwithstanding anything in paragraphs (1), (5), (6), (7) and (9) to (11), the pension payable to a widower of a teacher who had in effect at the date of death a nomination in respect of another person under regulation 65 of the 1977 Regulations shall be the aggregate of the following amounts–

(a) a pension equal to one half of that part of the teacher's guaranteed minimum which is attributable to earnings for the tax years 1988/89 to 1996/97 inclusive; and

(b) a pension calculated by multiplying 1/160th of the deceased teacher's pensionable salary by the period in respect of which family benefit contributions have been paid under Part II of Schedule 6.

    (9) This paragraph applies if the deceased died–

(a) while in pensionable employment;

(b) during a period for which he or she was paying additional contributions under regulation C8 or C9;

(c) within 12 months after ceasing to be in pensionable employment as a result of ill-health but before becoming entitled to payment of retirement benefits; or

(d) after becoming entitled to payment of retirement benefits, if they fell to be enhanced under regulation E10, and

he or she had at least 5 years' reckonable service.

    (10) If paragraph (9) applies and the family benefit service calculated in accordance with paragraphs (4) to (7) is less than his or her effective reckonable service, his or her family benefit service is increased by–