Regulation 183 Entitlement to repayment of balance of contributionsI1

Scotland

(1)

A person (P) is entitled to a repayment of the balance of contributions calculated in accordance with regulation 185 on the entitlement day if—

(a)

P has left all pensionable service and does not re-enter pensionable service before the entitlement day;

(b)

P has applied under regulation 184 for the repayment; and

(c)

paragraph (2) does not apply.

(2)

This paragraph applies if—

(a)

P is qualified for retirement benefits;

(b)

a transfer value payment has been made in respect of P’s pensionable service; or

(c)

P is in a period of post-benefit service immediately before the last day of pensionable service^f1.

(3)

For the purpose of this regulation, P is in pensionable service while P is absent on maternity leave, paternity leave, F1parental leave, shared parental leave F2, parental bereavement leave or adoption leave if P is entitled to return from leave by virtue of Part 8 of the Employment Rights Act 1996^f2.

F3(3A)

for the purposes of this regulation, P is in pensionable service while P is absent on carer’s leave if P is entitled to return from leave by virtue of Part 8B of the Employment Rights Act 1996.

(4)

If a repayment is made, P’s rights under this scheme are extinguished.

(5)

This regulation is subject to regulation 177.

Annotations

Textual amendments

F1: Words in reg. 183(3) substituted (1.4.2015) by The Teachers’ Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/97), regs. 1, 17
F2: Words in reg. 183(3) inserted (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 34(10)
F3: Reg. 183(3A) inserted (6.4.2024) by The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024 (S.I. 2024/266), regs. 1(2), 7(7)

Commencement

I1: Reg. 183 in force at 1.4.2015, see reg. 1(2)(b)

Footnotes

f1: See regulation 121 for P’s entitlement to a short service annuity if P is not re-qualified for retirement benefits in respect of a period of post-benefit service.
f2: 1996 c.18; Part 8 was amended by Schedule 4 to the Employment Relations Act 1999 (c.26) and sections 1 and 3 of the Employment Act 2002 (c.22).