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The Teachers' Pensions Regulations 2010

S.I. 2010/990 · Made 24 March 2010 · Extends to England, Wales and Scotland

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

Education, England And Wales

Made 24th March 2010

Laid before Parliament 1st April 2010

Coming into force 1st September 2010

M1The Secretary of State for Children, Schools and Families makes these Regulations in exercise of the powers conferred by sections 9, 12 and 24 of, and Schedule 3 to, the Superannuation Act 1972 .

The Secretary of State has consulted the persons referred to in section 9(5) of that Act.

In accordance with sections 9(1) and 24(1) of that Act, these Regulations are made with the consent of the Treasury M2.C1

Annotations to the whole text

Marginal citations

M1

1972 c.11; section 9 was amended by sections 4, 8, and 11 of the Pensions (Miscellaneous Provisions) Act 1990 (c.7) and paragraph 7 of Schedule 8 to the Pension Schemes Act 1993 (c.48) and article 107 of S.I. 2001/3649; section 12 was amended by section 10 of the Pensions (Miscellaneous Provisions Act) 1990. Amendments to section 24 are not relevant to these regulations

M2

See S.I. 1981/1670.

Modifications

C1

Regulations restricted (1.10.2023) by The Teachers’ Pension Scheme (Remediable Service) Regulations 2023 (S.I. 2023/871), regs. 1(b), 30

Contents

  1. Part 1: Preliminary
  2. 1Citation and commencement
  3. 2Interpretation
  4. 2AMarriage of a same sex couple Repealed
  5. 2BLiving together as a same sex couple Repealed
  6. 2CContinuation of marriage where Scheme member acquires new legal gender
  7. 3Meaning of “employer” in certain cases
  8. 4Meaning of “further employment”
  9. Part 2: Pensionable employment
  10. 5Meaning of “pensionable employment”
  11. 6Pensionable employment: general
  12. 7Employment not pensionable: general
  13. 8Employment not pensionable: contributions not paid
  14. 9Election for employment not to be pensionable
  15. 10Election for employment to be pensionable
  16. 11Backdating elections for employment to be pensionable
  17. 12Election for part-time employment before 1st May 1995 to be pensionable
  18. 13Accepted schools
  19. 13AAccepted phased withdrawal schools
  20. 14Accepted function providers
  21. 14AMeaning of “accepted member”
  22. 14BMeaning of “contracting scheme employer”
  23. 14CMeaning of “fair deal transfer date”
  24. 14DMeaning of “transferred services”
  25. 14EMeaning of “Participation Agreement”
  26. 14FMeaning of “accepted employer”
  27. 14GObligations of accepted employer
  28. 14HTermination and resumption of accepted employer status
  29. Part 3: Contributions
  30. Chapter 1: Contributable Salary
  31. 15Contributable salary
  32. 16Contributable salary - residential accommodation
  33. 17Cap on contributable salary
  34. Chapter 2: Employees' Contributions
  35. 18Teachers' ordinary contributions
  36. 19Election to pay contributions by a person serving in a reserve force
  37. 20Contributions for additional pensions
  38. 21Family benefit contributions
  39. 22Entitlement to repayment of balance of contributions
  40. 23Calculation of contributions to be repaid
  41. 24Application for repayment of contributions
  42. 25Return of repaid contributions
  43. 26Repayment of contributions where salary is restricted under regulation 39
  44. Chapter 3: Employers' contributions
  45. 27Employers' contributions
  46. Chapter 4: Deduction and payment of contributions
  47. 28Deduction by employers of contributions, etc. from salary, payment in default and interest
  48. 29Recovery of unpaid contributions from benefits
  49. 30Payment by employers to Secretary of State
  50. Part 4: Transfers
  51. Chapter 1: General provisions
  52. 31Application of Part
  53. 31AInterpretation of Part
  54. 32AReduction in transfer value: lifetime allowance charge
  55. Chapter 2: Transfers on a club basis
  56. Application of Chapter
  57. 33Application of this Chapter
  58. Transfers out
  59. 33AApplication of this Section
  60. 33BPayment under this Section
  61. 33CRestrictions on the payment of a club transfer value
  62. Transfers in
  63. 33DApplication of this Section
  64. 33EReceipt under this Section
  65. Chapter 3: Transfers on a comparable United Kingdom service basis
  66. Application of Chapter
  67. 34Application of this Chapter
  68. Transfers out
  69. 34AApplication of this Section
  70. 34BPayment under this Section
  71. Transfers in
  72. 34CApplication of this Section
  73. 34DReceipt under this Section
  74. Chapter 4: Transfers on a cash equivalent basis
  75. Application of Chapter
  76. 35Application of this Chapter
  77. Transfers out
  78. 35AApplication of this Section
  79. 35BPayment under this Section
  80. 35CRestrictions on the payment of a transfer value
  81. 35DLimitation on payment of transfer values
  82. Transfers in
  83. 35EApplication of this Section
  84. 35FReceipt under this Section
  85. 35GRestrictions on the acceptance of a transfer value
  86. Chapter 5: Bulk transfers
  87. Transfers out
  88. 36Payment of bulk transfer values
  89. Transfers in
  90. 36AAcceptance of bulk transfer values
  91. Part 5: Average salary
  92. 37Average salary: teacher in pensionable employment, etc. on or after 1st January 2007
  93. 38Average salary: teacher not in pensionable employment etc. after 31st December 2006
  94. 39Restriction on average salary
  95. 40Average salary: supplemental
  96. Part 6: Reckonable service
  97. 41Reckonable service
  98. 42Reckonable service: exclusions
  99. 43Calculation of reckonable service where pensionable employment is part time
  100. 44Calculation of reckonable service where cap on contributable salary is removed
  101. Part 7: Benefits for teachers
  102. Chapter 1: Preliminary
  103. 45Introduction
  104. 46Benefits for teachers (further employment)
  105. Chapter 2: Interpretation of provisions relating to normal pension age
  106. 47“2007 or later entrant”: meaning and normal pension age
  107. 48“Person with mixed service”: meaning and normal pension age
  108. 49“Pre-2007 entrant”: meaning and normal pension age
  109. 50Meaning of “NPA 60 reckonable service” and “NPA 65 reckonable service”
  110. 51Meaning of “UK transferee with NPA 60 rights, etc.”
  111. 52Meaning of “public sector TUPE transferee, etc.”
  112. 53Meaning of “disqualifying break” and “post-break employment start date”
  113. Chapter 3: Meaning of “qualified for retirement benefits” and “qualified for retirement benefits following further employment”
  114. 54Meaning of “qualified for retirement benefits”
  115. 55Retirement benefits qualification service
  116. 56Meaning of “qualified for retirement benefits following further employment”
  117. Chapter 4: Phased retirement and retirement benefits
  118. 57Election to receive phased retirement benefits
  119. 58Phased retirement benefits
  120. 59Cessation of phased retirement pension
  121. 60Retirement benefits
  122. 61Annual rate of phased retirement and retirement pension
  123. 62Amount of phased retirement and retirement lump sum
  124. 63Reduction of benefits: duplicate pensions
  125. 64Interpretation: abatement of pension
  126. 64AScope of abatement of retirement pension following further employment
  127. 64BAbatement of a retirement pension following further employment
  128. 64CMethod of abatement
  129. 64DRecovery of overpaid pension
  130. Chapter 5: Total incapacity benefits and cessation of ill health pensions etc.
  131. 65Total incapacity benefits
  132. 66Annual rate of total incapacity pension and amount of total incapacity lump sum
  133. 67Cessation of total incapacity pension
  134. 68Cessation and reinstatement of ill-health pension (application received before 6th January 2007)
  135. 69Cessation of ill-health pension (application received on or after 6th January 2007)
  136. 70Calculation of retirement benefits after ill-health pension ceases to be payable
  137. 71Calculation of retirement benefits after ill-health pension ceases to be payable: supplemental
  138. 72Reduction of ill health pension and total incapacity pension
  139. Chapter 6: Additional pensions
  140. 73Election to receive additional pension with phased retirement pension
  141. 74Cessation of additional pension paid with phased retirement pension
  142. 75Additional pension paid with retirement pension
  143. 76Cessation of additional pension paid with ill-health pension
  144. Chapter 7: Other benefits
  145. 77Short-service annuity
  146. 78Short-service annuity: unauthorised payments
  147. 79Short-service serious ill -health grant
  148. 80Admitted service benefits
  149. 81Annual rate of admitted service pension and amount of admitted service lump sum
  150. Part 8: Death grants
  151. 82Person to whom death grant is payable
  152. 83Death grant: death in service
  153. 84Death grant: death in service (further employment)
  154. 85Death grant: death out of service
  155. 86Death grant: death out of service (further employment)
  156. 87Death grant: death of pensioner
  157. 87APension protection lump sum death benefit
  158. Part 9: Family benefits
  159. 88Introduction
  160. 89Family benefits (further employment)
  161. 90Surviving qualifying partner
  162. 91Nomination of surviving nominated beneficiary
  163. 92Meaning of “surviving adult”
  164. 93Meaning of “eligible child”
  165. 94Adult pensions
  166. 95Adult pensions: short-term rate
  167. 96Adult pensions: long-term rate
  168. 97Child pensions
  169. 98Child pensions: short-term rate
  170. 99Child pensions: long-term rate
  171. 100Short-term rate of adult and child pensions: supplemental
  172. 101Additional pensions for surviving adults
  173. Part 10: Benefits for pension credit members
  174. 102Introduction and interpretation
  175. 103Person to whom death grant is payable on death of pension credit member
  176. 104Death grant: death of pension credit member before benefits payable
  177. 105Pension credit retirement benefits
  178. 106Death grant: death of pension credit member after benefits payable
  179. Part 11: General
  180. 107Payment of benefits on application to Secretary of State
  181. 108Lump sums: declaration
  182. 109Monthly payments
  183. 110Quarterly payments
  184. 111Apportionment Act 1870 not to apply
  185. 112Interest on late payment of benefits
  186. 113Payment of benefits in certain cases
  187. 114Cessation, etc. of benefits where no entitlement
  188. 115Evidence of continuing entitlement, etc. to benefit
  189. 116Election to receive lump sum in place of part of pension
  190. 117Person to be treated as electing to receive lump sum in place of pension
  191. 118Commutation: serious ill health
  192. 119Commutation: small pensions
  193. 120Guaranteed minimum pensions
  194. 121Forfeiture of benefits
  195. 122Benefits not assignable G
  196. 123Reduction of benefits: annual allowance and lifetime allowance charge
  197. 124General prohibition on unauthorised payments
  198. Part 12: Finance
  199. 125Teachers' Pension Budgeting and Valuation Account
  200. 126Receipts etc. to be credited
  201. 127Payments to be debited
  202. 128Actuarial review Repealed
  203. 129Meaning of “standard rate” of interest
  204. Part 13: Miscellaneous and supplemental
  205. 130Appropriate factor
  206. 131Employers: records, etc.
  207. 132Teachers etc.: information and documents
  208. 133Extension of time
  209. 134Calculation of full -time equivalent salary
  210. 135Modified application in certain cases
  211. 136Meaning of payment being “initiated”
  212. 137Election in respect of protected benefits
  213. 138Revocations, savings and transitional provisions and consequential amendments
  214. Signature
  215. Schedule 1Glossary of expressions
  216. Schedule 2: Pensionable employment
  217. Part 1: Employments pensionable without election
  218. 1Paragraph 1
  219. 2Paragraph 2
  220. 3Paragraph 3
  221. 3AParagraph 3A
  222. 4Paragraph 4
  223. 5Paragraph 5
  224. 6Paragraph 6
  225. 7Paragraph 7
  226. 8Paragraph 8
  227. 9Paragraph 9
  228. 10Paragraph 10
  229. 11Paragraph 11
  230. 12Paragraph 12
  231. 13Paragraph 13
  232. 14Paragraph 14
  233. 14AParagraph 14A
  234. Part 2: Employments pensionable on election
  235. 15Paragraph 15
  236. 16Paragraph 16
  237. 17Paragraph 17
  238. Part 3: Employments pensionable on election with employer consent
  239. 18Paragraph 18
  240. 19Paragraph 19
  241. 20Paragraph 20
  242. 21Paragraph 21
  243. 22Paragraph 22
  244. 23Paragraph 23
  245. 24Paragraph 24
  246. 25Paragraph 25 Repealed
  247. 26Paragraph 26
  248. Schedule 3: Employees' and employers' contributions
  249. 1Interpretation Repealed
  250. 2Employees' contributions
  251. 3Paragraph 3 Repealed
  252. 4Employers' contributions
  253. 5Supplemental Repealed
  254. Schedule 4: Contributions for additional pensions
  255. 1Interpretation
  256. 2Election to pay contributions for additional pension
  257. 3Maximum amount of additional pension
  258. 4Determination of contributions
  259. 5Lump sum election: payment of contributions and credit of additional pension
  260. 6Monthly contribution election: payment of contributions and credit of additional pension
  261. 7AP beneficiary becoming entitled to pension during payment period
  262. 8AP beneficiary revoking election during payment period
  263. 9AP beneficiary ceasing to be in pensionable employment during payment period
  264. 10Incapacity of AP beneficiary during payment or refund period
  265. 11Death of AP beneficiary during payment or refund period
  266. 12Actuarial advice
  267. Schedule 5: Family benefit contributions
  268. Part 1: Elections
  269. 1Paragraph 1
  270. 2Paragraph 2
  271. 3Paragraph 3
  272. 4Paragraph 4
  273. 5Paragraph 5
  274. 6Paragraph 6
  275. 7Paragraph 7
  276. 8Paragraph 8
  277. 9Paragraph 9
  278. 10Paragraph 10
  279. 11Paragraph 11
  280. 12Paragraph 12
  281. 13Paragraph 13
  282. 14Paragraph 14
  283. 15Paragraph 15
  284. 16Paragraph 16
  285. Part 2: Further provisions where family benefit contributions are to be paid by Method 1
  286. 17Paragraph 17
  287. 18Paragraph 18
  288. 19Paragraph 19
  289. 20Paragraph 20
  290. 21Paragraph 21
  291. 22Paragraph 22
  292. 23Paragraph 23
  293. 24Paragraph 24
  294. 25Paragraph 25
  295. 26Paragraph 26
  296. 27Paragraph 27
  297. Schedule 6: Transfer values
  298. Part 1: Outward Transfers
  299. 1Paragraph 1
  300. 2Paragraph 2
  301. 3Paragraph 3
  302. 4Paragraph 4
  303. 5Paragraph 5
  304. 6Paragraph 6
  305. 7Paragraph 7
  306. 8Paragraph 8
  307. 9Paragraph 9
  308. 10Paragraph 10
  309. 10AParagraph 10A
  310. Part 2: Inward Transfers
  311. 11Paragraph 11
  312. 11AParagraph 11A
  313. 12Paragraph 12
  314. 13Paragraph 13
  315. Part 3: Inward transfers: bulk transfers
  316. 14Paragraph 14
  317. 15Paragraph 15
  318. Schedule 7: Retirement benefits
  319. 1Case A: retirement on or after reaching normal pension age
  320. 2Paragraph 2
  321. 3Case C: ill-health retirement
  322. 4Paragraph 4
  323. 5Paragraph 5
  324. 6Paragraph 6
  325. 7Case D: premature retirement
  326. 8Paragraph 8
  327. 9Paragraph 9
  328. 10Case E: early retirement with actuarial adjustment
  329. 11Paragraph 11
  330. 12Paragraph 12
  331. 13General
  332. 14Paragraph 14
  333. Schedule 8: Adult pension qualification service
  334. 1Pensions for surviving adults: general
  335. 2Pensions for widowers (other than widowers with pre-1988 rights) of female members who died before 5th December 2005
  336. 3Pensions for surviving civil partners Repealed
  337. 4Pensions for surviving qualifying partners
  338. 5Periods not counting for adult pension qualification service
  339. Schedule 9: Family benefit service
  340. Part 1: Family Benefit Service: Adults
  341. 1Pensions for certain surviving adults where marriage or civil partnership takes place before pensionable employment ceases and for surviving nominated beneficiaries
  342. 2Pensions for certain surviving adults where marriage or civil partnership takes place after pensionable employment ceases
  343. 3Pensions for widowers (other than widowers with pre-1988 rights) of female members who died before 5th December 2005
  344. 4Pensions for surviving civil partners Repealed
  345. 5Pensions for surviving qualifying partners
  346. Part 2: Family Benefit Service: Children
  347. 6Paragraph 6
  348. Part 3: Supplemental
  349. 7Enhancement period
  350. 8Enhancement period (further employment)
  351. Schedule 10: Modified application in certain cases
  352. Part 1: Employment at reduced salary
  353. 1Application of Part 1 and interpretation
  354. 2Calculation of benefits other than in service and out of service death grants
  355. Part 2: Policy scheme service
  356. 3Policy scheme service
  357. Part 3: Specified country service
  358. 4Specified country service
  359. Schedule 11: Amendments to the Teachers' Superannuation (Additional Voluntary Contributions) Regulations 1994 ...
  360. Part 1: The Teachers' Superannuation (Additional Voluntary Contributions) Regulations 1994
  361. 1Paragraph 1
  362. 2Paragraph 2
  363. 3Paragraph 3
  364. 4Paragraph 4
  365. 5Paragraph 5
  366. 6Paragraph 6
  367. 7Paragraph 7
  368. 8Paragraph 8
  369. 9Paragraph 9
  370. Part 2: The Teachers (Compensation for Redundancy and Premature Retirement) Regulations 1997 Repealed
  371. 10Paragraph 10 Repealed
  372. 11Paragraph 11 Repealed
  373. 12Paragraph 12 Repealed
  374. 13Paragraph 13 Repealed
  375. 14Paragraph 14 Repealed
  376. 15Paragraph 15 Repealed
  377. 16Paragraph 16 Repealed
  378. 17Paragraph 17 Repealed
  379. 18Paragraph 18 Repealed
  380. 19Paragraph 19 Repealed
  381. 20Paragraph 20 Repealed
  382. 21Paragraph 21 Repealed
  383. 22Paragraph 22 Repealed
  384. Schedule 12Revocations
  385. Schedule 13: Savings and transitional provisions
  386. Part 1: Interpretation
  387. 1Paragraph 1
  388. Part 2: General
  389. 2Paragraph 2
  390. 3Paragraph 3
  391. 4Paragraph 4
  392. Part 3: Contributions
  393. 5General
  394. 6Salary on which contributions are payable: elections made under regulation C2 of TPR 1997
  395. 7Contributions for past period: elections made under regulation C4 of TPR 1997
  396. 8Paragraph 8
  397. 8AParagraph 8A
  398. 9Paragraph 9
  399. 10Contributions for past period: elections made under previous provisions
  400. 11Contributions for current period: elections made under regulation C9 of the 1997 Regulations
  401. 12Reckonable service arising from payment of contributions in respect of past periods
  402. 13Repayment of certain contributions paid for family benefits
  403. 14Return of repaid contributions by instalments
  404. 15Employment not pensionable; contributions not paid
  405. 16Family benefit contributions
  406. Part 4: Interest on unpaid contributions-transitional and transitory provisions
  407. 17Paragraph 17
  408. 18Paragraph 18
  409. 19Paragraph 19
  410. 20Paragraph 20
  411. Part 5: Other provisions
  412. 21Reckonable service
  413. 22Further employment commencing before 1st April 1997
  414. 23Restriction on average salary: retirement benefits payable on 1st September 2010
  415. 24Actuarial Review Repealed
  416. 25National Insurance modification of pensions
  417. 26Person formerly members of the National Health Service Pension Scheme
  418. 27Supplemental
  419. Explanatory note