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The Teachers’ Pension Scheme (Scotland) ( No. 2) Regulations 2014

S.S.I. 2014/292 · Made 5 November 2014 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 1 August 2025.

This Statutory Instrument has been made in consequence of errors in S.S.I. 2014/217 and is being issued free of charge to all known recipients of that Statutory Instrument.

Public Service Pensions

Made 5th November 2014

Laid before the Scottish Parliament 7th November 2014

Coming into force in accordance with regulation 1(2)

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 1(1) and (2)(d) of, and paragraph 4(b) of Schedule 2 to, the Public Service Pensions Act 2013f1 and all other powers enabling them to do so.

In accordance with section 21(1) of that Act, the Scottish Ministers consulted the representatives of such persons as appeared to the Scottish Ministers likely to be affected by these Regulations.

In accordance with section 3(5) of that Act, these Regulations are made with the consent of the Treasury.C1

Annotations to the whole text

Modifications

C1

Regulations restricted (1.10.2023) by The Teachers’ Pensions (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/241), regs. 1(b), 30

Footnotes

f1

2013 c.25

Contents

  1. Part 1: Preliminary
  2. 1Citation, extent and commencement
  3. 2Establishment of Scottish Teachers’ Pension Scheme 2015
  4. 3Interpretation
  5. 4Connected schemes
  6. 5Leaving pensionable service
  7. 6Leaving eligible employment
  8. Part 2: Governance
  9. 7Scheme manager
  10. 8Establishment of pension board
  11. 9Membership of pension board
  12. 10Establishment of scheme advisory board
  13. 11Membership of scheme advisory board
  14. 12Conflict of interest
  15. Part 3: Scheme membership
  16. Chapter 1: Interpretation
  17. 13Meaning of “an eligible employment”
  18. 14Meaning of “P’s automatic enrolment date” and “P’s automatic re-enrolment date”
  19. 15Meaning of “full-time” and “part-time” employment
  20. 16Meaning of “irregular employment”
  21. 17Meaning of “opt-out notice” and “opt-in notice”
  22. Chapter 2: Membership
  23. 18Eligibility for active membership
  24. 19More than one employment
  25. 20Dual capacity membership
  26. 21Payment of retirement benefits to dual capacity members
  27. Chapter 3: Pensionable service
  28. General provisions
  29. 22Service not pensionable unless member is entitled to pay
  30. 23Service not pensionable unless members’ contributions are paid
  31. Service in Her Majesty’s armed forces
  32. 24Pensionable service – armed forces service
  33. 25Election for armed forces service to be pensionable
  34. Pensionable service on or after automatic enrolment date
  35. 26Pensionable service on or after automatic enrolment date
  36. 27Opting out of this scheme after automatic enrolment date
  37. 28Opting into this scheme after automatic enrolment date
  38. Pensionable service before automatic enrolment date
  39. 29Pensionable service before automatic enrolment date
  40. 30Opting out of this scheme before automatic enrolment date
  41. 31Opting into this scheme before automatic enrolment date
  42. Chapter 4: Pensionable earnings
  43. 32Interpretation
  44. 33Pensionable earnings
  45. 34Amounts not forming part of pensionable earnings
  46. 35Application for residential benefits in kind to form part of pensionable earnings
  47. 36Money value of residential benefits in kind to form part of pensionable earnings
  48. 37Pensionable earnings for the purpose of accruing benefits
  49. Chapter 5: Annual rate of pensionable earnings for multiple employments
  50. 38Multiple regular full-time or part-time employments
  51. 39Multiple employments including at least one irregular employment
  52. Part 4: Pension accounts
  53. Chapter 1: Interpretation
  54. 40Interpretation
  55. 41Pensionable service
  56. 42Meaning of “leaver index adjustment”
  57. 43Meaning of “leaver PIA index adjustment”
  58. Chapter 2: Calculation of accrued pension
  59. 44Calculation of amount of accrued pension for purposes of retirement other than phased retirement
  60. 45Calculation of amount of accrued pension for purpose of phased retirement
  61. Chapter 3: Pension accounts: general
  62. 46Establishment of pension accounts: general
  63. 47Closure of pension accounts on transfer out or repayment of balance of contributions
  64. Chapter 4: Active member’s account
  65. 48Establishment of active member’s account
  66. 49Receipt of transfer values
  67. 50Receipt of club transfer values
  68. 51Account to specify amount of pension for a financial year
  69. 52Account to specify opening balance and index adjustment
  70. 53Ill-health pension ceases to be payable
  71. 54Phased retirement pension ceases to be payable
  72. Chapter 5: Additional pension account
  73. 55Establishment of additional pension account
  74. 56Account to specify amount of additional pension
  75. 57Account to specify opening balance and PIA index adjustment
  76. 58Ill-health pension ceases to be payable
  77. 59Phased retirement pension ceases to be payable
  78. Chapter 6: Deferred member’s account
  79. 60Establishment of deferred member’s account
  80. 61Account to specify amount of accrued earned pension and leaver index adjustment
  81. 62Account closed after break not exceeding 5 years or after service under another public service scheme
  82. 63Account remains open after disqualifying break of more than 5 years
  83. 64Account established after ill-health pension ceases to be payable
  84. 65Account established after phased retirement pension ceases to be payable
  85. Chapter 7: Pensioner members’ accounts
  86. Interpretation
  87. 66Meaning of “full retirement earned pension”
  88. 67Meaning of “full retirement additional pension”
  89. 68Meaning of “phased retirement earned pension”
  90. 69Meaning of “phased retirement additional pension”
  91. 70Meaning of “standard reduction”
  92. 71Meaning of “actuarial adjustment”
  93. 72Meaning of “commutation amount”
  94. Establishment of pensioner members’ accounts
  95. 73Pension accounts for active or deferred members who become pensioner members
  96. 74Pension accounts for phased retirement members
  97. Closure of accounts
  98. 75Ill-health pension ceases to be payable
  99. 76Phased retirement pension ceases to be payable
  100. Chapter 8: Pension accounts for pension credit members
  101. 77Pension accounts for pension credit members
  102. 78Separate account for each capacity of membership
  103. Part 5: Retirement benefits for teachers
  104. Chapter 1: Interpretation
  105. 79Qualifying for retirement benefits
  106. 80Re-qualifying for retirement benefits in respect of post-benefit service
  107. 81Payment of retirement benefits for post-benefit service
  108. Chapter 2: Age retirement
  109. 82Meaning of “entitlement day” (age retirement pension)
  110. 83Entitlement to age retirement pension
  111. 84Annual rate of age retirement pension
  112. 85Arrears of pension payable to deferred member who becomes pensioner member after reaching normal pension age
  113. Chapter 3: Phased retirement
  114. 86Interpretation of Chapter
  115. 87The reduced annual rate condition
  116. 88The new employment condition
  117. 89Meaning of “entitlement day” (phased retirement pension)
  118. 90Entitlement to phased retirement pension
  119. 91Phased retirement applications
  120. 92Phased retirement proportion
  121. 93Annual rate of phased retirement pension
  122. 94Cessation of phased retirement pension
  123. 95Subsequent phased retirement applications
  124. Chapter 4: Premature retirement
  125. 96Interpretation “pensionable service”
  126. 97Meaning of “entitlement day” (premature retirement pension)
  127. 98Entitlement to premature retirement pension
  128. 99Annual rate of premature retirement pension
  129. Chapter 5: Early retirement
  130. 100Meaning of “entitlement day” (early retirement pension)
  131. 101Entitlement to early retirement pension
  132. 102Annual rate of early retirement pension
  133. Chapter 6: Ill health retirement
  134. General
  135. 103Interpretation
  136. 104Incapacity definitions
  137. 105Ill-health applications
  138. Ill-health pension
  139. 106Entitlement day for ill-health pension
  140. 107Entitlement to ill-health pension
  141. 108No entitlement to ill-health pension
  142. 109When ill-health pension does not become payable
  143. 110Annual rate of ill-health pension
  144. 111When ill-health pension ceases to be payable
  145. Total incapacity pension
  146. 112Meaning of “entitlement day” (total incapacity pension)
  147. 113Entitlement to total incapacity pension
  148. 114Annual rate of total incapacity pension
  149. 115Cessation of total incapacity pension
  150. Chapter 7: Short-service serious ill health grant
  151. 116Application for payment of grant
  152. 117Meaning of “entitlement day” (short-service serious ill-health grant)
  153. 118Entitlement to short-service serious ill-health grant
  154. 119Amount of grant
  155. Chapter 8: Short-service annuity for post-benefit service
  156. 120Meaning of “entitlement day” (short-service annuity)
  157. 121Entitlement to short-service annuity
  158. 122Annual rate of short-service annuity
  159. Part 6: Survivor’s benefits
  160. Chapter 1: General interpretation
  161. 123General
  162. 124When a retirement pension does not become payable
  163. 125Meaning of “dies in service”
  164. 126Meaning of “dies out of service”
  165. 127Meaning of “dies as a pensioner member”
  166. 128Payment of survivor benefits for post-benefit service
  167. 129Death of a dual capacity member
  168. Chapter 2: Specific interpretation
  169. 130Meaning of “death grant beneficiary”
  170. 131Meaning of “surviving adult”
  171. 132Meaning of “surviving nominated partner”
  172. 133Meaning of “surviving nominated beneficiary”
  173. 134Meaning of “eligible child”
  174. Chapter 3: Death grant
  175. General
  176. 135Payment of death grant
  177. Death in service
  178. 136Death in service grant
  179. Death out of service
  180. 137Death out of service grant
  181. 138Supplementary death grant payable on death of pensioner member
  182. Chapter 4: Surviving adult pensions
  183. 139Surviving adult pensions
  184. 140Annual rate of surviving adult pension: short-term
  185. 141Annual rate of surviving adult pension: long-term
  186. 142Enhancement of surviving adult pension
  187. Chapter 5: Additional (surviving adult) pensions
  188. 143Additional pensions for surviving adults
  189. 144Annual rate of additional (surviving adult) pension: short-term
  190. 145Annual rate of additional (surviving adult) pension: long-term
  191. Chapter 6: Child pensions
  192. 146Entitlement to child pension
  193. 147Annual rate of child pension: short-term
  194. 148Annual rate of child pension: long-term
  195. 149Enhancement of child pension
  196. Part 7: Benefits for pension credit members
  197. Chapter 1: General
  198. 150Interpretation of Part
  199. Chapter 2: Pension credit retirement pension
  200. 151Entitlement day for pension credit retirement pension
  201. 152Entitlement to pension credit retirement pension
  202. 153Annual rate of pension credit retirement pension
  203. Chapter 3: Death grant
  204. 154Meaning of death grant beneficiary
  205. 155Death grant: death of pension credit member before pension becomes payable
  206. 156Death grant: death of pension credit member after benefits payable
  207. 157Payment of death grant
  208. Part 8: Payment of benefits
  209. Chapter 1: Application for payment of benefits
  210. 158Benefits payable by the scheme manager
  211. 159Application for payment of benefits
  212. Chapter 2: Payment of pensions
  213. 160Payment of pension
  214. Chapter 3: Payment of lump sums
  215. 161Member declaration
  216. 162Commutation of part of pension
  217. 163Amount of lump sum payable under regulation 162
  218. 164Commutation amount for lump sum payable under regulation 162
  219. 165Commutation of whole pension (serious ill-health)
  220. 166Amount of lump sum payable under regulation 165 instead of retirement pension
  221. 167Amount of lump sum payable under regulation 165 instead of a pension credit retirement pension
  222. 168Commutation: small pensions
  223. Chapter 4: Continuing entitlement to benefit
  224. 169Evidence of continuing entitlement to benefit
  225. 170Cessation of benefits where no entitlement
  226. Chapter 5: Miscellaneous
  227. 171Recovery of overpayment of benefits
  228. 172Interest on late payment of benefits
  229. 173Payment of benefits in certain cases
  230. 174Benefits not assignable
  231. 175Forfeiture of benefits
  232. 176Reduction of benefits: annual allowances and lifetime allowance charge
  233. 177General prohibition on unauthorised payments
  234. Part 9: Contributions
  235. Chapter 1: Interpretation of Part
  236. 178Pensionable earnings for a pay period
  237. Chapter 2: Employees’ contributions
  238. 179Contributions for standard earned pension
  239. 180Contributions under Schedule 2
  240. 181Contributions payable during a period of permanent service in the armed forces
  241. Chapter 3: Repayment of contributions after short service
  242. 182Meaning of “entitlement day” (repayment of balance of contributions)
  243. 183Entitlement to repayment of balance of contributions
  244. 184Application for repayment of balance of contributions
  245. 185Calculation of balance of contributions
  246. Chapter 4: Employers’ contributions
  247. 186Employers’ contributions
  248. Chapter 5: Deduction and payment of contributions
  249. 187Deduction of contributions from pensionable earnings
  250. 188Deductions not made before an employment ends
  251. 189Recovery of unpaid contributions from benefits
  252. 190Payment by employers to scheme manager
  253. Part 10: Transfers
  254. Chapter 1: Preliminary
  255. 191Application of Part
  256. 192Interpretation of Part
  257. Chapter 2: Transfers on a cash equivalent basis
  258. Application of Chapter
  259. 193Application of Chapter
  260. Transfers Out
  261. 194Application of this Section
  262. 195Application for a statement of entitlement
  263. 196Application for payment of a transfer value
  264. 197Payment of a transfer value
  265. Transfers in
  266. 198Application for acceptance of a transfer value
  267. 199Acceptance of a transfer value
  268. 200Amount of transferred pension
  269. Chapter 3: Club transfers
  270. Application of Chapter
  271. 201Application of Chapter
  272. Transfers out
  273. 202Application of this Section
  274. 203Application for a club transfer statement of entitlement
  275. 204Application for payment of a club transfer value
  276. 205Payment of a club transfer value
  277. Transfers in
  278. 206Application for acceptance of a club transfer value
  279. 207Acceptance of a club transfer value
  280. 208Amount of club transfer earned pension
  281. Part 11: Miscellaneous and supplemental
  282. 209Employment records
  283. 210Information and documents
  284. 211Provision of benefit information statements to members
  285. 212Extension of time
  286. 213Guaranteed minimum pension
  287. 214Transitional provisions
  288. 214AScheme valuation and employer cost cap
  289. 215Revocation
  290. Signature
  291. Schedule 1: Eligible employment
  292. Part 1: General
  293. 1Interpretation
  294. 2Meaning of “accepted school”
  295. 2AMeaning of “accepted phased withdrawal school”
  296. Part 2: Pensionable service
  297. 3Paragraph 3
  298. 4Paragraph 4
  299. 5Paragraph 5
  300. 6Paragraph 6
  301. 7Paragraph 7
  302. 8Paragraph 8
  303. 9Paragraph 9
  304. 10Paragraph 10
  305. 11Paragraph 11
  306. 12Paragraph 12
  307. 13Paragraph 13
  308. 14Paragraph 14
  309. 15Paragraph 15
  310. 15AParagraph 15A
  311. 15BParagraph 15B
  312. 15CParagraph 15C
  313. 15DParagraph 15D
  314. 16Paragraph 16
  315. 17Paragraph 17
  316. 18Paragraph 18
  317. Schedule 2: Scheme flexibilities
  318. Part 1: General
  319. 1Interpretation of Schedule
  320. 2Meaning of “amount of extra pension”
  321. 3Meaning of “overall amount of extra pension”
  322. 4Limit on elections
  323. 5Actuarial advice
  324. Part 2: Additional pension election
  325. Chapter 1: Making an additional pension election
  326. 6Election to pay contributions for additional pension
  327. 7Annual rate of additional (self only) pension
  328. 8Lump sum or monthly payments
  329. 9Making an additional pension election
  330. 10Accepting an additional pension election
  331. Chapter 2: Amount of additional pension contributions
  332. 11Determination of contributions payable
  333. Chapter 3: Additional pension contributions paid by lump sum
  334. 12Lump sum contributions: payment of contributions and credit of additional pension
  335. 13Refund of lump sum contribution
  336. Chapter 4: Additional pension contributions by monthly payments
  337. 14Application of Chapter
  338. 15Payment of contributions
  339. 16Member leaves all pensionable service before end of contributions payment period
  340. 17Retirement pension (other than ill health pension) becomes payable before end of contributions payment period
  341. Chapter 5: Revocation and refund
  342. 18Revoking an additional pension election
  343. 19Ill health pension becomes payable before end of contributions payment period
  344. 20Death in service before end of contributions payment period
  345. 21Member leaves all pensionable service before qualifying for retirement benefits
  346. Part 3: Faster accrual election
  347. Chapter 1: Making the election
  348. 22Faster accrual election
  349. 23Making a faster accrual election
  350. 24Accepting a faster accrual election
  351. Chapter 2: Payment of contributions
  352. 25Determination of contributions payable
  353. 26Payment of contributions
  354. Chapter 3: Revocation and refund
  355. 27Revoking a faster accrual election
  356. 28Member leaves all pensionable service before qualifying for retirement benefits
  357. Part 4: Election to buy out the standard reduction
  358. Chapter 1: General
  359. 29When the standard reduction applies
  360. 30Determination of the buy-out value
  361. Chapter 2: Making a buy-out election
  362. 31Eligible to make buy-out election
  363. 32Making a buy-out election
  364. 33Accepting a buy-out election
  365. Chapter 3: Payment of buy-out contributions
  366. 34Determination of contributions payable
  367. 35Payment of buy-out contributions
  368. 36Monthly payments during gap in service
  369. Chapter 4: Revocation and refund
  370. 37Revoking a buy-out election
  371. 38Member leaves all pensionable service before qualifying for retirement benefits
  372. Schedule 3: Transitional provisions
  373. Part 1: Interpretation
  374. 1Interpretation
  375. 2Meaning of “active member of existing scheme”
  376. 3Meaning of “continuity of service”
  377. 4Gap in service after scheme closing date
  378. 5Meaning of “closing date” for a tapered protection member
  379. Part 2: Exceptions for full protection members
  380. 6Meaning of “full protection member”
  381. 7Exception for full protection member during protection period
  382. 8Full protection member not eligible to join this scheme
  383. Part 3: Exceptions for tapered protection members
  384. 9Meaning of “tapered protection member”
  385. 10Exception for tapered protection members during protection period
  386. 11Tapered protection member not eligible to join this scheme
  387. Part 4: Transition members becoming active members of this scheme
  388. 12Meaning of “transition member”
  389. 13Active members of the existing scheme
  390. 14Transition members with continuity of service
  391. 15Transition members without continuity of service
  392. Part 5: Receipt of club transfer values
  393. 16Application of Part
  394. 17Member with full protection
  395. 18Member with tapered protection or no protection
  396. Part 6: Payment of benefits to transition members
  397. Chapter 1: General
  398. 19Reaching normal pension age
  399. 20Application of the 2005 Regulations
  400. 21Determination of final salary
  401. 21AWinding down employment
  402. 22Annual rate of pension
  403. Chapter 2: Application for payment of benefits
  404. 23Application for payment of age retirement pension
  405. 24Application for payment of phased retirement pension
  406. 25Application for payment of premature retirement pension
  407. 26Application for payment of early retirement pension
  408. 27Application for payment of ill-health pension
  409. 28Entitlement to payment of total incapacity pension
  410. 29Calculation of retirement benefits after ill-health pension ceases to be payable
  411. 30Reduction of ill-health pension and total incapacity pension
  412. 31Entitlement to payment of a short-service serious ill-health grant
  413. 32Application for payment of a surviving adult pension
  414. 33Calculation of a short-term surviving adult pension of a surviving adult of a transition member
  415. 34Long-term rate of a surviving adult pension of a surviving adult of a transition member
  416. 35Reduction of surviving adult pension
  417. 36Application for payment of an additional (surviving adult) pension
  418. 37Application for payment of a child pension
  419. 38Calculation of a short-term child pension of an eligible child of a transition member
  420. 39Rate of a long-term child pension of an eligible child of a transition member
  421. 40Reduction of child pension
  422. 41Application for payment of a death in service grant
  423. 42Application for payment of a death out of service grant
  424. 43Application for supplementary death grant
  425. 44Application for payment of benefits for pension credit members
  426. Part 7: Provision in relation to existing scheme
  427. 45Election to opt out of existing scheme continues to have effect
  428. 46Qualifying for retirement benefits under existing scheme
  429. 47Nomination continues to have effect
  430. 48Repayment of balance of contributions
  431. 49Residential emoluments
  432. 50Transfer payments in respect of the existing scheme
  433. 51Election to pay contributions by a person serving in a reserve force
  434. 52Commutation: small pensions
  435. Schedule 4: Scheme valuation and employer cost cap
  436. 1Scheme valuation report
  437. 2Employer cost cap
  438. 3Breach of employer cost cap margins
  439. 4Scottish Teachers’ Pension Scheme Advisory Board report
  440. 5Action by the responsible authority
  441. 6Timescale for action
  442. Explanatory note