# The Local Government Superannuation (Scotland) Regulations 1987, Paragraph 2


The formula mentioned in paragraph 1 is—
T×R×F100, where—
T is the length in years and fractions of a year of the period relating to the excess;
R 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);
F 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.
TABLE I
MALES
Age on birthday next following election
Figure to be used by reference to the under-mentioned pensionable age
Employee to whom on retirement regulation E3(2) would apply
Others
65
60
Over 60 and under 61
61 and under 62
62 and under 63
63 and under 64
64 and under 65
65
40
18.60
18.40
17.90
17.50
17.10
16.70
16.50
41
18.70
18.40
18.00
17.60
17.20
16.70
16.50
42
18.80
18.50
18.00
17.60
17.20
16.80
16.60
43
18.90
18.60
18.10
17.70
17.20
16.80
16.60
44
19.00
18.70
18.20
17.80
17.30
16.90
16.70
45
19.10
18.80
18.30
17.90
17.40
16.90
16.70
46
17.30
19.20
18.90
18.40
18.00
17.50
17.00
16.80
47
17.40
19.30
19.00
18.50
18.10
17.60
17.10
16.90
48
17.50
19.40
19.10
18.60
18.20
17.70
17.20
17.00
49
17.60
19.50
19.20
18.70
18.30
17.80
17.30
17.10
50
17.70
19.70
19.40
18.80
18.40
17.90
17.40
17.20
51
17.80
19.90
19.60
19.00
18.50
18.00
17.50
17.30
52
17.90
20.10
19.80
19.20
18.70
18.10
17.60
17.40
53
18.00
20.30
20.00
19.40
18.90
18.30
17.70
17.50
54
18.10
20.50
20.20
19.60
19.10
18.50
17.80
17.60
55
18.30
20.70
20.40
19.80
19.30
18.70
18.00
17.80
56
18.50
20.90
20.60
20.00
19.50
18.90
18.20
18.00
57
18.70
21.20
20.90
20.20
19.70
19.10
18.40
18.20
58
18.90
21.50
21.20
20.50
19.90
19.30
18.60
18.40
59
19.10
21.80
21.50
20.80
20.10
19.50
18.80
18.60
60
19.40
21.10
20.40
19.70
19.10
18.80
61
19.70
20.70
19.50
19.30
19.00
62
20.00
20.10
19.50
19.30
63
20.30
19.70
19.60
64
29.70
19.90
TABLE II
FEMALES
Age on birthday next following election
Figure to be used by reference to the under-mentioned pensionable age
Employee to whom on retirement regulation E3(2) would apply
Others
65
60
Over 60 and under 61
61 and under 62
62 and under 63
63 and under 64
64 and under 65
65
40
19.40
19.10
18.60
18.00
17.40
16.90
16.60
41
19.60
19.30
18.70
18.10
17.50
17.00
16.70
42
19.70
19.40
18.80
18.20
17.60
17.10
16.80
43
19.80
19.50
18.90
18.30
17.80
17.20
16.90
44
19.90
19.60
19.00
18.40
17.90
17.30
17.00
45
20.10
19.70
19.10
18.50
18.00
17.40
17.10
46
18.80
20.20
19.90
19.20
18.60
18.10
17.50
17.20
47
18.90
20.40
20.00
19.40
18.80
18.20
17.60
17.30
48
19.00
20.50
20.20
19.50
18.90
18.30
17.70
17.40
49
19.10
20.60
20.30
19.60
19.00
18.40
17.80
17.50
50
19.20
20.80
20.40
19.80
19.20
18.60
17.90
17.60
51
19.30
21.00
20.60
19.90
19.30
18.70
18.00
17.70
52
19.40
21.10
20.80
20.10
19.40
18.80
18.20
17.90
53
19.50
21.30
21.00
20.30
19.60
19.00
18.30
18.00
54
19.60
21.50
21.20
20.40
19.80
19.10
18.40
18.10
55
19.80
21.70
21.40
20.60
19.90
19.20
18.60
18.20
56
20.00
21.90
21.60
20.80
20.10
19.40
18.70
18.30
57
20.20
22.10
21.80
21.00
20.30
19.60
18.80
19.50
58
20.40
22.30
22.00
21.20
20.50
19.80
19.00
18.70
59
20.60
22.60
22.20
21.40
20.70
20.00
19.20
18.90
60
20.80
21.70
20.50
20.20
19.40
19.10
61
21.10
21.20
20.40
19.60
19.30
62
21.40
20.50
19.80
19.50
63
21.70
20.00
19.80
64
22.00
20.10
TABLE III
Age on birthday next following election
Figure to be used by reference to the under-mentioned pensionable age
60
61
62
63
64
65
25
2.76
26
2.61
27
2.51
28
2.44
29
2.39
30
2.35
31
2.31
32
2.28
33
2.25
34
2.23
35
2.21
36
2.20
37
2.19
2.11
38
2.19
2.11
2.06
39
2.19
2.11
2.06
2.01
40
2.20
2.12
2.06
2.01
1.97
41
2.20
2.12
2.07
2.02
1.97
1.95
42
2.21
2.12
2.07
2.02
1.98
1.95
43
2.22
2.13
2.08
2.03
1.98
1.96
44
2.23
2.14
2.09
2.04
1.99
1.96
45
2.24
2.15
2.10
2.05
2.00
1.97
46
2.25
2.16
2.11
2.06
2.01
1.98
47
2.27
2.17
2.12
2.07
2.02
1.99
48
2.29
2.19
2.13
2.08
2.03
2.00
49
2.31
2.21
2.15
2.09
2.04
2.01
50
2.33
2.23
2.17
2.10
2.05
2.02
51
2.35
2.25
2.19
2.12
2.06
2.03
52
2.37
2.27
2.21
2.14
2.07
2.04
53
2.39
2.29
2.23
2.16
2.09
2.06
54
2.41
2.31
2.25
2.18
2.11
2.08
55
2.44
2.33
2.27
2.20
2.13
2.10
56
2.47
2.35
2.29
2.22
2.15
2.12
57
2.50
2.38
2.31
2.24
2.17
2.14
58
2.53
2.41
2.34
2.26
2.19
2.16
59
2.56
2.44
2.37
2.29
2.21
2.18
60
2.48
2.40
2.32
2.24
2.21
61
2.43
2.35
2.27
2.24
62
2.38
2.30
2.27
63
2.33
2.30
64
2.34

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Source: https://www.legislation.gov.uk/uksi/1987/1850/schedule/8/paragraph/2 (the official version)
Page: https://openlegislation.uk/local-government-superannuation-scotland-regulations-1987/schedule-8/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.