# The Teachers' Pensions Regulations 1997, Regulation C8: Additional contributions in respect of war service


(1) This regulation applies to a person who became entitled by virtue of regulations 7 and 72(1)(a) of the 1976 Regulations to count as reckonable service a period related to war service (“the war service period”).
(2) Subject to paragraph (6), there is to be paid by or in respect of a person to whom this regulation applies, by way of deduction from the appropriate terminal sum, an additional contribution of
A+B, where—
A is 3.75% of the salary notionally received during the person’s war service, and
B is interest on A at 3.5% per annum, compounded with yearly rests, from 1st July 1950 to the relevant date.
(3) The salary notionally received during the person’s war service is £200 per annum in the case of a man and £175 per annum in the case of a woman.
(4) The relevant date is—
(a) 1st September 1974 if the person was then receiving a teacher’s pension,
(b) if a transfer value has become payable in respect of him after 31st August 1974, the date on which he became subject to the receiving scheme, and
(c) in any other case, the date on which the terminal sum is paid.
(5) If the additional contribution exceeds the terminal sum the excess is to be paid in such manner as may be agreed.
(6) If—
(a) the counting of the war service period does not increase the retirement benefits payable, and
(b) no election is made under paragraph (8),
no additional contribution is payable under paragraph (2).
(7) This paragraph applies where the whole of the person’s other reckonable service would, in the event of his death, count in the calculation under regulation E28 of a spouse’s or nominated beneficiary’s pension (“the family pension”).
(8) Where paragraph (7) applies, the person may elect that there is to be paid, by way of a further deduction from the appropriate terminal sum, an additional contribution in respect of his war service.
(9) The amount of the additional contribution is the actuarial cost of the increase in the family pension that would result from the war service period counting under regulation E28(4)(c).
(10) An election under paragraph (8) must be made by giving written notice to the Secretary of State before the appropriate terminal sum is paid.
(11) If a person who could have made an election under paragraph (8) dies without having made it, the election may be made by the nominated beneficiary or surviving spouse before the appropriate terminal sum has been paid.

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Source: https://www.legislation.gov.uk/uksi/1997/3001/regulation/C8 (the official version)
Page: https://openlegislation.uk/teachers-pensions-regulations-1997/regulation-C8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.