{
  "url": "https://openlegislation.uk/local-government-superannuation-scotland-regulations-1987/regulation-C12",
  "json_url": "https://openlegislation.uk/local-government-superannuation-scotland-regulations-1987/regulation-C12.json",
  "legislation": "uksi/1987/1850",
  "legislation_title": "The Local Government Superannuation (Scotland) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/local-government-superannuation-scotland-regulations-1987",
  "path": "regulation/C12",
  "kind": "regulation",
  "number": "C12",
  "heading": "Return of employee’s contributions in certain cases",
  "text": "(1) Subject to paragraphs (3) and (12), and regulation C13, this regulation applies to a pensionable employee of an employing authority who—\n(a) before becoming entitled to any benefit under these Regulations, other than a retirement pension under regulation E2(2), ceases to be employed by that authority; and\n(b) does not, within one month after ceasing to be so employed, enter further employment with any scheduled body and within that period become in that further employment a pensionable employee; and\n(c) is entitled to reckon an aggregate of less than 5 years' reckonable service and qualifying service.\n(2) Subject to paragraph (3), a person to whom this regulation applies shall be entitled to receive a refund of contributions calculated in accordance with paragraph (4).\n(3) This regulation shall not apply to a person—\n(a) who is entitled to a pension under regulation E2(1)(d) in respect of any period of service in contracted-out employment; or\n(b) who is entitled to be paid, or has been paid, an ill-health lump sum retiring allowance under regulation E4.\n(4) A person to whom this regulation applies shall be entitled—\n(a) if he so ceases to be employed by reason of his voluntary resignation, or his resignation or dismissal in consequence of inefficiency or an offence of a fraudulent character or misconduct (not being such an offence or grave misconduct in connection with his employment), to receive out of the appropriate superannuation fund a sum equal to the aggregate amount of his contributions to the fund;\n(b) if he so ceases to be employed for any reason not specified in paragraph (a), to receive out of the appropriate superannuation fund a sum equal to the aggregate amount of his contributions to the fund, together with compound interest thereon, calculated to the date on which he ceased to hold his employment—\n(i) for any period before 1st April 1972, at the rate of 3 per cent per annum with half-yearly rests,\n(ii) for any period between 1st April 1972 and 31st March 1980, at the rate of 4 per cent per annum with yearly rests, and\n(iii) for any period after 31st March 1980, at the rate of 9 per cent per annum with yearly rests.\n(5) Subject to paragraph (6), where a person to whom this regulation applies ceases to be employed as mentioned in paragraph (1)(a) in consequence of an offence of a fraudulent character or of grave misconduct, being such an offence or such misconduct in connection with his employment, the employing authority may, if they think fit, direct the return to him out of the appropriate superannuation fund of a sum equal to the whole or a part of the aggregate amount of his contributions to the fund or, if he so ceases to be employed in consequence of such an offence of a fraudulent character as aforesaid, the payment out of that fund of an equivalent sum to his spouse or any dependant of his.\n(6) In the case of a person to whom paragraph (5) applies and who ceases to be employed in the circumstances mentioned in regulation E2(1)(c), the power of the employing authority under this paragraph shall apply only in respect of any contributions relating to a period of service in respect of which the employing authority has given a direction as to forfeiture under regulation M1.\n(7) No return of contributions shall be payable to a person under paragraph (4)—\n(a) before the expiration of a year from the date on which he ceases to be employed, or\n(b) until a claim for payment made not earlier than 1 month and two days after the date on which he ceases to be employed as mentioned in paragraph (1)(a) has been made to them,\nwhichever event first occurs.\n(8) No payment shall be made under paragraph (7)(a) where the person has given a written notice to the administering authority requesting postponement of such payment.\n(9) On making any repayment of contributions (with or without interest) under this regulation, the administering authority shall deduct from the repayment any tax to which they may become chargeable under paragraph 2 of Part II of Schedule 5 to the Finance Act 1970 (which relates to charge to tax on repayment of employee’s contributions).\n(10) For the purposes of this regulation a pensionable employee who—\n(a) ceases to be employed in the circumstances mentioned in regulation E2(1)(c) (other than a person who elects under regulation E2(6) to receive benefits from the date on which he so ceased or to whom, on so ceasing, regulation E2(6)(c) applies), or\n(b) satisfies the requirements of regulation E2(1)(d) (other than a person who elects under regulation E2(8)(a)),\nshall be treated as not being entitled to any benefit under these Regulations.\n(11) Subject to paragraph (13) references in this regulation to the aggregate amount of an employee’s contributions to a superannuation fund include references to—\n(a) any contributions paid by him to any superannuation fund—\n(i) under regulation C2 or C3, or\n(ii) under regulation C£1 or C2 of the 1974 Regulations, or\n(iii) under Part I of the Act of 1937, or\n(iv) under the Act of 1922, or\n(v) under a local Act scheme;\n(b) any contributions which, if the former Regulations had not been revoked by the 1974 Regulations and he had immediately before ceasing to be employed as mentioned in paragraph (1)(a) been a contributory employee, he would, by virtue of interchange rules, have been deemed to have made to the appropriate superannuation fund within the meaning of the Act of 1937;\n(c) any amount—\n(i) which, if the former Regulations had not been revoked as aforesaid and he had immediately before so ceasing been a contributory employee, would, by virtue of interchange rules, have been included in any amount which would, on his so ceasing, have become payable to him by way of a return of contributions under section 10 of the Act of 1937; or\n(ii) by which, if the former Regulations had not been revoked as aforesaid and he had, immediately before so ceasing, been a contributory employee, the last-mentioned amount would, by virtue of interchange rules, have been deemed to have been increased;\n(d) any sum paid by him into a superannuation fund under an old modification scheme made in accordance with section 28(3) of the Widows', Orphans' and Old Age Contributory Pensions Act 1936;\n(e) any sum paid by him by way of additional contributory payments or under regulation C4;\n(f) any amount paid by him by way of added period payments; and\n(g) any amount paid by him under regulation C8, but only in so far as any such contribution, sum or amount—\n(i) has not been returned to the person or, if it has been returned, has subsequently been repaid by him;\n(ii) is attributable to service which might have been reckoned under Part D in relation to the employment he has ceased to hold; and\n(iii) is not attributable to any earlier period or service in respect of which a benefit under Part E has been paid.\n(12) The foregoing paragraphs shall apply to a person who is entitled to reckon an aggregate of not less than 5 years reckonable service and qualifying service, where—\n(a) part of the service of that person is attributable to a period prior to 6th April 1975,\n(b) the person elects that this regulation applies in his case by notice in writing given to the appropriate authority not earlier than one month after the date he ceases to be employed but within 12 months of that date, and\n(c) the person has not, before giving the notice referred to in paragraph (b), again become a pensionable employee and given notice under regulation E2(10),\nsubject to the modification that he shall only be entitled to receive a refund of contributions for any service prior to 6th April 1975.\n(13) Where paragraph (12) applies paragraph (11) shall have effect as if sub-paragraphs (e) and (f) were omitted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 24; paragraph 2 was substituted by the Finance Act 1971 (c. 68), Schedule 3, paragraph 7."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1936 c. 33"
    }
  ],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1993/1593",
      "affecting_title": "The Local Government Superannuation (Scotland) Amendment Regulations 1993"
    },
    {
      "type": "amended",
      "affecting": "uksi/1989/802",
      "affecting_title": "The Local Government Superannuation (Scotland) Amendment Regulations 1989"
    },
    {
      "type": "revoked",
      "affecting": "uksi/1998/364",
      "affecting_title": "The Local Government Pension Scheme (Transitional Provisions) (Scotland) Regulations 1998"
    },
    {
      "type": "replaced (by reg.E9(3)(a)-(d))",
      "affecting": "uksi/1997/3048",
      "affecting_title": "The Local Government Superannuation (Scotland) Amendment (No.4) Regulations 1997"
    },
    {
      "type": "amended",
      "affecting": "uksi/1990/422",
      "affecting_title": "The Local Government Superannuation (Scotland) Amendment Regulations 1990"
    },
    {
      "type": "am. (retrosp)",
      "affecting": "uksi/1993/3044",
      "affecting_title": "The Local Government Superannuation (Scotland) Amendment (No.3) Regulations 1993"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1850/regulation/C12",
    "retrieved_at": "2026-10-29T16:18:54.659485+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}