{
  "url": "https://openlegislation.uk/local-government-superannuation-scotland-regulations-1987/schedule-8/paragraph-2",
  "json_url": "https://openlegislation.uk/local-government-superannuation-scotland-regulations-1987/schedule-8/paragraph-2.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": "schedule/8/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "The formula mentioned in paragraph 1 is—\nT×R×F100, where—\nT is the length in years and fractions of a year of the period relating to the excess;\nR is the remuneration of the employee at the time he made the election under regulation C6 or, in the case of a male employee, an election under regulation C8 to pay by the method described in regulation C8(5)(c);\nF is the figure specified, opposite to the age of the employee on his birthday next following the date on which he made that election, in the relevant column of Table I or Table II in relation to an election under regulation C6 and Table III below in relation to an election, under regulation C8 appropriate to his pensionable age as defined in paragraph 3.\nTABLE I\nMALES\nAge on birthday next following election\nFigure to be used by reference to the under-mentioned pensionable age\nEmployee to whom on retirement regulation E3(2) would apply\nOthers\n65\n60\nOver 60 and under 61\n61 and under 62\n62 and under 63\n63 and under 64\n64 and under 65\n65\n40\n18.60\n18.40\n17.90\n17.50\n17.10\n16.70\n16.50\n41\n18.70\n18.40\n18.00\n17.60\n17.20\n16.70\n16.50\n42\n18.80\n18.50\n18.00\n17.60\n17.20\n16.80\n16.60\n43\n18.90\n18.60\n18.10\n17.70\n17.20\n16.80\n16.60\n44\n19.00\n18.70\n18.20\n17.80\n17.30\n16.90\n16.70\n45\n19.10\n18.80\n18.30\n17.90\n17.40\n16.90\n16.70\n46\n17.30\n19.20\n18.90\n18.40\n18.00\n17.50\n17.00\n16.80\n47\n17.40\n19.30\n19.00\n18.50\n18.10\n17.60\n17.10\n16.90\n48\n17.50\n19.40\n19.10\n18.60\n18.20\n17.70\n17.20\n17.00\n49\n17.60\n19.50\n19.20\n18.70\n18.30\n17.80\n17.30\n17.10\n50\n17.70\n19.70\n19.40\n18.80\n18.40\n17.90\n17.40\n17.20\n51\n17.80\n19.90\n19.60\n19.00\n18.50\n18.00\n17.50\n17.30\n52\n17.90\n20.10\n19.80\n19.20\n18.70\n18.10\n17.60\n17.40\n53\n18.00\n20.30\n20.00\n19.40\n18.90\n18.30\n17.70\n17.50\n54\n18.10\n20.50\n20.20\n19.60\n19.10\n18.50\n17.80\n17.60\n55\n18.30\n20.70\n20.40\n19.80\n19.30\n18.70\n18.00\n17.80\n56\n18.50\n20.90\n20.60\n20.00\n19.50\n18.90\n18.20\n18.00\n57\n18.70\n21.20\n20.90\n20.20\n19.70\n19.10\n18.40\n18.20\n58\n18.90\n21.50\n21.20\n20.50\n19.90\n19.30\n18.60\n18.40\n59\n19.10\n21.80\n21.50\n20.80\n20.10\n19.50\n18.80\n18.60\n60\n19.40\n21.10\n20.40\n19.70\n19.10\n18.80\n61\n19.70\n20.70\n19.50\n19.30\n19.00\n62\n20.00\n20.10\n19.50\n19.30\n63\n20.30\n19.70\n19.60\n64\n29.70\n19.90\nTABLE II\nFEMALES\nAge on birthday next following election\nFigure to be used by reference to the under-mentioned pensionable age\nEmployee to whom on retirement regulation E3(2) would apply\nOthers\n65\n60\nOver 60 and under 61\n61 and under 62\n62 and under 63\n63 and under 64\n64 and under 65\n65\n40\n19.40\n19.10\n18.60\n18.00\n17.40\n16.90\n16.60\n41\n19.60\n19.30\n18.70\n18.10\n17.50\n17.00\n16.70\n42\n19.70\n19.40\n18.80\n18.20\n17.60\n17.10\n16.80\n43\n19.80\n19.50\n18.90\n18.30\n17.80\n17.20\n16.90\n44\n19.90\n19.60\n19.00\n18.40\n17.90\n17.30\n17.00\n45\n20.10\n19.70\n19.10\n18.50\n18.00\n17.40\n17.10\n46\n18.80\n20.20\n19.90\n19.20\n18.60\n18.10\n17.50\n17.20\n47\n18.90\n20.40\n20.00\n19.40\n18.80\n18.20\n17.60\n17.30\n48\n19.00\n20.50\n20.20\n19.50\n18.90\n18.30\n17.70\n17.40\n49\n19.10\n20.60\n20.30\n19.60\n19.00\n18.40\n17.80\n17.50\n50\n19.20\n20.80\n20.40\n19.80\n19.20\n18.60\n17.90\n17.60\n51\n19.30\n21.00\n20.60\n19.90\n19.30\n18.70\n18.00\n17.70\n52\n19.40\n21.10\n20.80\n20.10\n19.40\n18.80\n18.20\n17.90\n53\n19.50\n21.30\n21.00\n20.30\n19.60\n19.00\n18.30\n18.00\n54\n19.60\n21.50\n21.20\n20.40\n19.80\n19.10\n18.40\n18.10\n55\n19.80\n21.70\n21.40\n20.60\n19.90\n19.20\n18.60\n18.20\n56\n20.00\n21.90\n21.60\n20.80\n20.10\n19.40\n18.70\n18.30\n57\n20.20\n22.10\n21.80\n21.00\n20.30\n19.60\n18.80\n19.50\n58\n20.40\n22.30\n22.00\n21.20\n20.50\n19.80\n19.00\n18.70\n59\n20.60\n22.60\n22.20\n21.40\n20.70\n20.00\n19.20\n18.90\n60\n20.80\n21.70\n20.50\n20.20\n19.40\n19.10\n61\n21.10\n21.20\n20.40\n19.60\n19.30\n62\n21.40\n20.50\n19.80\n19.50\n63\n21.70\n20.00\n19.80\n64\n22.00\n20.10\nTABLE III\nAge on birthday next following election\nFigure to be used by reference to the under-mentioned pensionable age\n60\n61\n62\n63\n64\n65\n25\n2.76\n26\n2.61\n27\n2.51\n28\n2.44\n29\n2.39\n30\n2.35\n31\n2.31\n32\n2.28\n33\n2.25\n34\n2.23\n35\n2.21\n36\n2.20\n37\n2.19\n2.11\n38\n2.19\n2.11\n2.06\n39\n2.19\n2.11\n2.06\n2.01\n40\n2.20\n2.12\n2.06\n2.01\n1.97\n41\n2.20\n2.12\n2.07\n2.02\n1.97\n1.95\n42\n2.21\n2.12\n2.07\n2.02\n1.98\n1.95\n43\n2.22\n2.13\n2.08\n2.03\n1.98\n1.96\n44\n2.23\n2.14\n2.09\n2.04\n1.99\n1.96\n45\n2.24\n2.15\n2.10\n2.05\n2.00\n1.97\n46\n2.25\n2.16\n2.11\n2.06\n2.01\n1.98\n47\n2.27\n2.17\n2.12\n2.07\n2.02\n1.99\n48\n2.29\n2.19\n2.13\n2.08\n2.03\n2.00\n49\n2.31\n2.21\n2.15\n2.09\n2.04\n2.01\n50\n2.33\n2.23\n2.17\n2.10\n2.05\n2.02\n51\n2.35\n2.25\n2.19\n2.12\n2.06\n2.03\n52\n2.37\n2.27\n2.21\n2.14\n2.07\n2.04\n53\n2.39\n2.29\n2.23\n2.16\n2.09\n2.06\n54\n2.41\n2.31\n2.25\n2.18\n2.11\n2.08\n55\n2.44\n2.33\n2.27\n2.20\n2.13\n2.10\n56\n2.47\n2.35\n2.29\n2.22\n2.15\n2.12\n57\n2.50\n2.38\n2.31\n2.24\n2.17\n2.14\n58\n2.53\n2.41\n2.34\n2.26\n2.19\n2.16\n59\n2.56\n2.44\n2.37\n2.29\n2.21\n2.18\n60\n2.48\n2.40\n2.32\n2.24\n2.21\n61\n2.43\n2.35\n2.27\n2.24\n62\n2.38\n2.30\n2.27\n63\n2.33\n2.30\n64\n2.34",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1850/schedule/8/paragraph/2",
    "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."
}