# The Police Pensions (Scotland) Regulations 2007, Paragraph 9


The pensionable service reckonable by an officer–
(a) to whom paragraph 1 applies and who has made an election in accordance with paragraphs 6 and 7;
(b) to whom paragraph 2 applies;
(c) to whom paragraph 3 applies and who has made an election in accordance with paragraphs 4 and 5; or
(d) such as is mentioned in regulation 6(3), who cancels that officer’s election in the circumstances mentioned in regulation 6(4) but does not make a transfer election under regulation 6(8),
shall be determined in accordance with regulations 10 to 16, except that regulation 16 shall have effect as if–
(e) there were inserted in paragraph (1) after “35 years”,
“less the total pensionable service the officer was entitled to reckon under the 1987 Regulations, calculated in accordance with paragraphs (3) and (4), at the time–
(i) of that officer’s retirement with an entitlement to–
(aa) an ordinary pension under regulation B1; or, as the case may be,
(bb) a short service award under regulation B2;
(cc) a deferred pension under regulation B5; or
(dd) an award by way of repayment of aggregate pension contributions under regulation B6,
of the 1987 Regulations; or
(ii) in a case falling within paragraph 9(d) of Schedule 2, when the officer cancelled that officer’s election in the circumstances mentioned in regulation 6(4)”; and
(f) there were added, at the end, the following paragraphs–
“(3) For the purposes of paragraph (1), the total pensionable service which a regular police officer was entitled to reckon at the time mentioned in paragraph (1)(a)(i), (ii), (iii) or (iv) or (b), as the case may be, shall be calculated by the police authority as the sum of–
(a) the pensionable service the officer was entitled to reckon under Part F of the 1987 Regulations at the time multiplied by the appropriate conversion factor–
(i) where the officer has not yet attained the age of 55 years, applicable to that officer’s age next birthday at the notional commencement of pension contributions under the 1987 Regulations; or
(ii) where the officer has attained the age of 55 years, applicable to the number of years' qualifying service as a regular police officer that officer had completed as at the time of that officer’s retirement mentioned in paragraph (1)(a), (b), (c) or (d), as the case may be,
given in the following table–
TABLE OF CONVERSION FACTORS
If under age 55
If aged 55 or above
Periods with full spouse benefit
For female officers, periods with no spouse benefit
Age next birthday at the notional commencement of pension contributions under 1987 Regulations
Number of years' qualifying service completed at date of retirement mentioned in paragraph (1)
25 and below
30
7/6ths
113%
26
29
115%
111%
27
28
113%
109%
28
27
111%
107%
29
26
108%
104%
30
25
105%
104%
31
24
102%
98%
32
23
99%
95%
33
22
96%
92%
34
21
92%
88%
35 and above
20 or fewer
88%
84%
and
(b) in the case of a regular police officer such as is mentioned in paragraph 9(c) of Schedule 2 who had elected to purchase increased benefits in accordance with the Police Pensions (Purchase of Increased Benefits) Regulations 1987, such additional 60ths as the officer was entitled to reckon under regulation 8(2) of the Police Pensions (Purchase of Increased Benefits) Regulations 1987 immediately before that officer’s retirement, multiplied by the conversion factor of 88%.
(4) For the purposes of paragraph (3)–
(a) “age next birthday at the notional commencement of pension contributions under the 1987 Regulations”, in relation to a regular police officer, means the age the officer would attain on the birthday following the date on which that officer would have attained an exact age determined by subtracting the length of that officer’s qualifying service under the 1987 Regulations from that officer’s exact age on the date when that officer commenced paying contributions under these Regulations; where
(b) “qualifying service” and “qualifying service under the 1987 Regulations” mean the period in years the officer was entitled to reckon as pensionable service under the 1987 Regulations, except that where some or all of the service the officer was so entitled to reckon was part-time service it means the period in years that officer would have been entitled to reckon as pensionable service if in any period of part-time service that officer had served full-time.”.

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Source: https://www.legislation.gov.uk/ssi/2007/201/schedule/2/paragraph/9 (the official version)
Page: https://openlegislation.uk/police-pensions-scotland-regulations-2007/schedule-2/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.