# The Teachers’ Pension Scheme (Scotland) Regulations 2014 (revoked) S.S.I. 2014/217 · made 1 August 2014 · revised to 1 January 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFs: Printed copy https://openlegislation.uk/teachers-pension-scheme-scotland-regulations-2014-revoked/pdf/ssi_20140217_en.pdf; Policy Note https://openlegislation.uk/teachers-pension-scheme-scotland-regulations-2014-revoked/pdf/ssipn_20140217_en.pdf ## Introductory text Public Service Pensions Made 1st August 2014 Laid before the Scottish Parliament 7th August 2014 Coming into force in accordance with regulation 1(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 1: Preliminary ## 1 Citation, extent and commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Establishment of Scottish Teachers’ Pension Scheme 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 Connected schemes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5 Leaving pensionable service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6 Leaving eligible employment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 2: Governance ## 7 Scheme manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 8 Establishment of pension board . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9 Membership of pension board . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 10 Establishment of scheme advisory board . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 11 Membership of scheme advisory board . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 12 Conflict of interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 3: Scheme membership ### Chapter 1: Interpretation ## 13 Meaning of “an eligible employment” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 14 Meaning of “P’s automatic enrolment date” and “P’s automatic re-enrolment date” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 15 Meaning of “full-time” and “part-time” employment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 16 Meaning of “irregular employment” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 17 Meaning of “opt-out notice” and “opt-in notice” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Membership ## 18 Eligibility for active membership . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 19 More than one employment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 20 Dual capacity membership . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 21 Payment of retirement benefits to dual capacity members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Pensionable service ### General provisions ## 22 Service not pensionable unless member is entitled to pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 23 Service not pensionable unless members’ contributions are paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Service in Her Majesty’s armed forces ## 24 Pensionable service – armed forces service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 25 Election for armed forces service to be pensionable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Pensionable service on or after automatic enrolment date ## 26 Pensionable service on or after automatic enrolment date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 27 Opting out of this scheme after automatic enrolment date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28 Opting into this scheme after automatic enrolment date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Pensionable service before automatic enrolment date ## 29 Pensionable service before automatic enrolment date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 30 Opting out of this scheme before automatic enrolment date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 31 Opting into this scheme before automatic enrolment date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Pensionable earnings ## 32 Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 33 Pensionable earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 34 Amounts not forming part of pensionable earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 35 Application for residential benefits in kind to form part of pensionable earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 36 Money value of residential benefits in kind to form part of pensionable earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 37 Pensionable earnings for the purpose of accruing benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 5: Annual rate of pensionable earnings for multiple employments ## 38 Multiple regular full-time or part-time employments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 39 Multiple employments including at least one irregular employment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 4: Pension accounts ### Chapter 1: Interpretation ## 40 Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 41 Pensionable service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 42 Meaning of “leaver index adjustment” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 43 Meaning of “leaver PIA index adjustment” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Calculation of accrued pension ## 44 Calculation of amount of accrued pension for purposes of retirement other than phased retirement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 45 Calculation of amount of accrued pension for purpose of phased retirement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Pension accounts: general ## 46 Establishment of pension accounts: general . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 47 Closure of pension accounts on transfer out or repayment of balance of contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Active member’s account ## 48 Establishment of active member’s account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 49 Receipt of transfer values . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 50 Receipt of club transfer values . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 51 Account to specify amount of pension for a financial year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 52 Account to specify opening balance and index adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 53 Ill-health pension ceases to be payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 54 Phased retirement pension ceases to be payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 5: Additional pension account ## 55 Establishment of additional pension account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 56 Account to specify amount of additional pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 57 Account to specify opening balance and PIA index adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 58 Ill-health pension ceases to be payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 59 Phased retirement pension ceases to be payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 6: Deferred member’s account ## 60 Establishment of deferred member’s account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 61 Account to specify amount of accrued earned pension and leaver index adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 62 Account closed after break not exceeding 5 years or after service under another public service scheme . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 63 Account remains open after disqualifying break of more than 5 years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 64 Account established after ill-health pension ceases to be payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 65 Account established after phased retirement pension ceases to be payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 7: Pensioner members’ accounts ### Interpretation ## 66 Meaning of “full retirement earned pension” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 67 Meaning of “full retirement additional pension” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 68 Meaning of “phased retirement earned pension” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 69 Meaning of “phased retirement additional pension” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 70 Meaning of “standard reduction” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 71 Meaning of “actuarial adjustment” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 72 Meaning of “commutation amount” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Establishment of pensioner members’ accounts ## 73 Pension accounts for active or deferred members who become pensioner members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 74 Pension accounts for phased retirement members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Closure of accounts ## 75 Ill-health pension ceases to be payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 76 Phased retirement pension ceases to be payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 8: Pension accounts for pension credit members ## 77 Pension accounts for pension credit members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 78 Separate account for each capacity of membership . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 5: Retirement benefits for teachers ### Chapter 1: Interpretation ## 79 Qualifying for retirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 80 Re-qualifying for retirement benefits in respect of post-benefit service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 81 Payment of retirement benefits for post-benefit service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Age retirement ## 82 Meaning of “entitlement day” (age retirement pension) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 83 Entitlement to age retirement pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 84 Annual rate of age retirement pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 85 Arrears of pension payable to deferred member who becomes pensioner member after reaching normal pension age . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Phased retirement ## 86 Interpretation of Chapter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 87 The reduced annual rate condition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 88 The new employment condition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 89 Meaning of “entitlement day” (phased retirement pension) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 90 Entitlement to phased retirement pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 91 Phased retirement applications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 92 Phased retirement proportion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 93 Annual rate of phased retirement pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 94 Cessation of phased retirement pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 95 Subsequent phased retirement applications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Premature retirement ## 96 Interpretation “pensionable service” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 97 Meaning of “entitlement day” (premature retirement pension) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 98 Entitlement to premature retirement pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 99 Annual rate of premature retirement pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 5: Early retirement ## 100 Meaning of “entitlement day” (early retirement pension) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 101 Entitlement to early retirement pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 102 Annual rate of early retirement pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 6: Ill health retirement ### General ## 103 Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 104 Incapacity definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 105 Ill-health applications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Ill-health pension ## 106 Entitlement day for ill-health pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 107 Entitlement to ill-health pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 108 No entitlement to ill-health pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 109 When ill-health pension does not become payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 110 Annual rate of ill-health pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 111 When ill-health pension ceases to be payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Total incapacity pension ## 112 Meaning of “entitlement day” (total incapacity pension) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 113 Entitlement to total incapacity pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 114 Annual rate of total incapacity pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 115 Cessation of total incapacity pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 7: Short-service serious ill health grant ## 116 Application for payment of grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 117 Meaning of “entitlement day” (short-service serious ill-health grant) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 118 Entitlement to short-service serious ill-health grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 119 Amount of grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 8: Short-service annuity for post-benefit service ## 120 Meaning of “entitlement day” (short-service annuity) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 121 Entitlement to short-service annuity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 122 Annual rate of short-service annuity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 6: Survivor’s benefits ### Chapter 1: General interpretation ## 123 General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 124 When a retirement pension does not become payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 125 Meaning of “dies in service” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 126 Meaning of “dies out of service” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 127 Meaning of “dies as a pensioner member” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 128 Payment of survivor benefits for post-benefit service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 129 Death of a dual capacity member . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Specific interpretation ## 130 Meaning of “death grant beneficiary” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 131 Meaning of “surviving adult” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 132 Meaning of “surviving nominated partner” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 133 Meaning of “surviving nominated beneficiary” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 134 Meaning of “eligible child” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Death grant ### General ## 135 Payment of death grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Death in service ## 136 Death in service grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Death out of service ## 137 Death out of service grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 138 Supplementary death grant payable on death of pensioner member . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Surviving adult pensions ## 139 Surviving adult pensions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 140 Annual rate of surviving adult pension: short-term . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 141 Annual rate of surviving adult pension: long-term . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 142 Enhancement of surviving adult pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 5: Additional (surviving adult) pensions ## 143 Additional pensions for surviving adults . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 144 Annual rate of additional (surviving adult) pension: short-term . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 145 Annual rate of additional (surviving adult) pension: long-term . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 6: Child pensions ## 146 Entitlement to child pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 147 Annual rate of child pension: short-term . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 148 Annual rate of child pension: long-term . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 149 Enhancement of child pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 7: Benefits for pension credit members ### Chapter 1: General ## 150 Interpretation of Part . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Pension credit retirement pension ## 151 Entitlement day for pension credit retirement pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 152 Entitlement to pension credit retirement pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 153 Annual rate of pension credit retirement pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Death grant ## 154 Meaning of death grant beneficiary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 155 Death grant: death of pension credit member before pension becomes payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 156 Death grant: death of pension credit member after benefits payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 157 Payment of death grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 8: Payment of benefits ### Chapter 1: Application for payment of benefits ## 158 Benefits payable by the scheme manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 159 Application for payment of benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Payment of pensions ## 160 Payment of pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Payment of lump sums ## 161 Member declaration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 162 Commutation of part of pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 163 Amount of lump sum payable under regulation 162 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 164 Commutation amount for lump sum payable under regulation 162 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 165 Commutation of whole pension (serious ill-health) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 166 Amount of lump sum payable under regulation 165 instead of retirement pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 167 Amount of lump sum payable under regulation 165 instead of a pension credit retirement pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 168 Commutation: small pensions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Continuing entitlement to benefit ## 169 Evidence of continuing entitlement to benefit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 170 Cessation of benefits where no entitlement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 5: Miscellaneous ## 171 Recovery of overpayment of benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 172 Interest on late payment of benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 173 Payment of benefits in certain cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 174 Benefits not assignable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 175 Forfeiture of benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 176 Reduction of benefits: annual allowances and lifetime allowance charge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 177 General prohibition on unauthorised payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 9: Contributions ### Chapter 1: Interpretation of Part ## 178 Pensionable earnings for a pay period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Employees’ contributions ## 179 Contributions for standard earned pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 180 Contributions under Schedule 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 181 Contributions payable during a period of permanent service in the armed forces . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Repayment of contributions after short service ## 182 Meaning of “entitlement day” (repayment of balance of contributions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 183 Entitlement to repayment of balance of contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 184 Application for repayment of balance of contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 185 Calculation of balance of contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Employers’ contributions ## 186 Employers’ contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 5: Deduction and payment of contributions ## 187 Deduction of contributions from pensionable earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 188 Deductions not made before an employment ends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 189 Recovery of unpaid contributions from benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 190 Payment by employers to scheme manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 10: Transfers ### Chapter 1: Preliminary ## 191 Application of Part . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 192 Interpretation of Part . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Transfers on a cash equivalent basis ### Application of Chapter ## 193 Application of Chapter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Transfers Out ## 194 Application of this Section . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 195 Application for a statement of entitlement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 196 Application for payment of a transfer value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 197 Payment of a transfer value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Transfers in ## 198 Application for acceptance of a transfer value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 199 Acceptance of a transfer value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 200 Amount of transferred pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Club transfers ### Application of Chapter ## 201 Application of Chapter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Transfers out ## 202 Application of this Section . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 203 Application for a club transfer statement of entitlement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 204 Application for payment of a club transfer value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 205 Payment of a club transfer value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Transfers in ## 206 Application for acceptance of a club transfer value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 207 Acceptance of a club transfer value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 208 Amount of club transfer earned pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 11: Miscellaneous and supplemental ## 209 Employment records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 210 Information and documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 211 Provision of benefit information statements to members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 212 Extension of time . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 213 Guaranteed minimum pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 214 Transitional provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Schedule 1: Eligible employment ### Part 1: General ## 1 Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Meaning of “accepted school” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Part 2: Pensionable service ## 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Schedule 2: Scheme flexibilities ### Part 1: General ## 1 Interpretation of Schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Meaning of “amount of extra pension” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 Meaning of “overall amount of extra pension” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 Limit on elections . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5 Actuarial advice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Part 2: Additional pension election ### Chapter 1: Making an additional pension election ## 6 Election to pay contributions for additional pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 Annual rate of additional (self only) pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 8 Lump sum or monthly payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9 Making an additional pension election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 10 Accepting an additional pension election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Amount of additional pension contributions ## 11 Determination of contributions payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Additional pension contributions paid by lump sum ## 12 Lump sum contributions: payment of contributions and credit of additional pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 13 Refund of lump sum contribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Additional pension contributions by monthly payments ## 14 Application of Chapter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 15 Payment of contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 16 Member leaves all pensionable service before end of contributions payment period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 17 Retirement pension (other than ill health pension) becomes payable before end of contributions payment period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 5: Revocation and refund ## 18 Revoking an additional pension election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 19 Ill health pension becomes payable before end of contributions payment period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 20 Death in service before end of contributions payment period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 21 Member leaves all pensionable service before qualifying for retirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Part 3: Faster accrual election ### Chapter 1: Making the election ## 22 Faster accrual election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 23 Making a faster accrual election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 24 Accepting a faster accrual election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Payment of contributions ## 25 Determination of contributions payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 26 Payment of contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Revocation and refund ## 27 Revoking a faster accrual election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28 Member leaves all pensionable service before qualifying for retirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Part 4: Election to buy out the standard reduction ### Chapter 1: General ## 29 When the standard reduction applies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 30 Determination of the buy-out value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Making a buy-out election ## 31 Eligible to make buy-out election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 32 Making a buy-out election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 33 Accepting a buy-out election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Payment of buy-out contributions ## 34 Determination of contributions payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 35 Payment of buy-out contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 36 Monthly payments during gap in service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Revocation and refund ## 37 Revoking a buy-out election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 38 Member leaves all pensionable service before qualifying for retirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Schedule 3: Transitional provisions ### Part 1: Interpretation ## 1 Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Meaning of “active member of existing scheme” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 Meaning of “continuity of service” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 Gap in service after scheme closing date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5 Meaning of “closing date” for a tapered protection member . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Part 2: Exceptions for full protection members ## 6 Meaning of ―full protection member . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 Exception for full protection member during protection period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 8 Full protection member not eligible to join this scheme . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Part 3: Exceptions for tapered protection members ## 9 Meaning of “tapered protection member” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 10 Exception for tapered protection members during protection period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 11 Tapered protection member not eligible to join this scheme . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Part 4: Transition members becoming active members of this scheme ## 12 Meaning of “transition member” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 13 Active members of the existing scheme . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 14 Transition members with continuity of service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 15 Transition members without continuity of service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Part 5: Receipt of club transfer values ## 16 Application of Part . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 17 Member with full protection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 18 Member with tapered protection or no protection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Part 6: Payment of benefits to transition members ### Chapter 1: General ## 19 Reaching normal pension age . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 20 Application of existing scheme rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 21 Determination of final salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 22 Annual rate of pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Application for payment of benefits ## 23 Application for payment of age retirement pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 24 Application for payment of phased retirement pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 25 Application for payment of premature retirement pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 26 Application for payment of early retirement pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 27 Application for payment of ill-health pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28 Entitlement to payment of total incapacity pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 29 Calculation of retirement benefits after ill-health pension ceases to be payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 30 Reduction of ill-health pension and total incapacity pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 31 Entitlement to payment of a short-service serious ill-health grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 32 Application for payment of a surviving adult pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 33 Calculation of a surviving adult pension of a surviving adult of a transition member . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 34 Long-term rate of a surviving adult pension of a surviving adult of a transition member . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 35 Reduction of surviving adult pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 36 Application for payment of an additional (surviving adult) pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 37 Application for payment of a child pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 38 Calculation of a child pension of an eligible child of a transition member . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 39 Rate of a child pension of an eligible child of a transition member . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 40 Reduction of child pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 41 Application for payment of a death in service grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 42 Application for payment of a death out of service grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 43 Application for supplementary death grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 44 Application for payment of benefits for pension credit members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Part 7: Provision in relation to existing scheme ## 45 Election to opt out of existing scheme continues to have effect . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 46 Qualifying for retirement benefits under existing scheme . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 47 Nomination continues to have effect . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 48 Repayment of balance of contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 49 Residential emoluments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 50 Transfer payments in respect of the existing scheme . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 51 Election to pay contributions by a person serving in a reserve force . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Explanatory note . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --- Source: https://www.legislation.gov.uk/ssi/2014/217 (the official version) Page: https://openlegislation.uk/teachers-pension-scheme-scotland-regulations-2014-revoked Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.