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The Teachers’ Pensions (Remediable Service) (Scotland) Regulations 2023

S.S.I. 2023/241 · Made 30 August 2023 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 8 October 2025.

Public Service Pensions

Made at 11.27 a.m. on 30th August 2023

Laid before the Scottish Parliament at 4.30 p.m. on 30th August 2023

Coming into force 1st October 2023

The Scottish Ministers make these Regulations in exercise of the powers conferred by sections 1(1) and (2)(d), 2(1) (as read with paragraph 4(b) of schedule 2) and 3 of the Public Service Pensions Act 2013f1 (“the 2013 Act”) and sections 5(1) and (5), 6(1), 7(3), 8(1) and (3), 10(1), 11(1) and (5), 12(1) and (3), 18(1) to (3), (5), (6) and (8), 19(1), (4) and (5), 20(1), (4) and (5), 21, 22(1), (2) and (6), 24(1), 25(1) and (4), 26(1) and (2), and 29(1), (7) and (8) of the Public Service Pensions and Judicial Offices Act 2022f2 (“PSPJOA 2022”).

In accordance with section 3(5) of the 2013 Act, these Regulations are made with the consent of the Treasury.

In accordance with section 21(1) of the 2013 Act, the Scottish Ministers have consulted the representatives of such persons as appear to the Scottish Ministers likely to be affected by these Regulations.

To the extent required by section 27 of PSPJOA 2022, these Regulations are made in accordance with Treasury directions made under that section.

Annotations to the whole text

Footnotes

f1

2013 c. 25. Section 3(1) was amended by section 94(2) of the Public Service Pensions and Judicial Offices Act 2022, and section 3(2)(c) was inserted by section 94(3) of that Act.

f2

2022 c. 7.

Contents

  1. Part 1: Introductory provisions
  2. 1Citation, commencement and extent
  3. 2Interpretation
  4. 3Delegation
  5. Part 2: Remediable service statements
  6. 4Requirements relating to remediable service statements
  7. Part 3: Decisions about the treatment of remediable service
  8. Chapter 1: Opted-out service elections
  9. 5Application and interpretation of Chapter 1
  10. 6Election in relation to relevant opted-out service
  11. Chapter 2: Immediate choice decision for reformed scheme or legacy scheme benefits
  12. 7Application and interpretation of Chapter 2
  13. 8Immediate choice decision for reformed scheme or legacy scheme benefits: general
  14. 9Immediate choice decision: additional requirements
  15. 10Immediate choice decision: deemed section 6 election
  16. Chapter 3: Deferred choice decision for reformed scheme or legacy scheme benefits
  17. 11Application and interpretation of Chapter 3
  18. 12Deferred choice decision for reformed scheme or legacy scheme benefits: general
  19. 13Deferred choice decision to be made by M
  20. 14Deferred choice decision to be made by a person other than M
  21. 15Deferred choice election: deemed section 10 election
  22. 16Deferred choice decision: additional requirements
  23. Part 4: Provision about divorce and dissolution arrangements
  24. Chapter 1: Pension credit and pension debit members
  25. Application and interpretation of Chapter 1
  26. 17Application and interpretation of Chapter 1
  27. Pension sharing arrangements: information provided before 1 October 2023
  28. 18Application and interpretation of Section 2
  29. 19Meaning of “alternative amount”
  30. 20Information provided before 1 October 2023: calculating a remediable credit adjustment
  31. 21Information provided before 1 October 2023: applying a remediable credit adjustment
  32. 22Information provided before 1 October 2023: recalculating D’s reduction of benefit
  33. Information provided on or after 1 October 2023
  34. 23Application and interpretation of Section 3
  35. 24Information provided on or after 1 October 2023: calculation of pension credits and debits
  36. 25Information provided on or after 1 October 2023: recalculating D’s reduction of benefit
  37. Chapter 2: Arrangements on divorce, annulment or dissolution other than a pension sharing order or agreement
  38. 26Arrangements other than a pension sharing order or agreement: calculating the value of pension benefits
  39. Part 5: Voluntary contributions
  40. Chapter 1: General
  41. 27Interpretation of Part 5
  42. 28Requirement to determine the value of flexibilities in a member’s alternative scheme
  43. 29Election in relation to remediable voluntary contributions
  44. 30Disapplication of scheme rules where rights are determined, varied or conferred
  45. 31Variation of the period during which a buy-out election may be made
  46. Chapter 2: Immediate choice members
  47. 32Application of Chapter 2
  48. 33Treatment of legacy scheme additional pension where reformed scheme benefits chosen
  49. 34Treatment of reformed scheme flexibilities where legacy scheme benefits take effect
  50. 35Treatment of scheme flexibilities in payment
  51. Chapter 3: Deferred choice members
  52. Application of Chapter 3
  53. 36Application of Chapter 3
  54. Provision about remedial voluntary contributions on the entry into force of section 2(1) of PSPJOA 2022
  55. 37Application of Section 2
  56. 38Treatment of rights to reformed scheme flexibilities on the entry into force of section 2(1) of PSPJOA 2022
  57. 39Agreement to waive payment of a compensatable amount
  58. Provision about remediable voluntary contributions on a deferred choice decision
  59. 40Variation of legacy scheme additional pension where reformed scheme benefits chosen
  60. 41Reinstatement of reformed scheme flexibilities where reformed scheme benefits chosen
  61. 42Treatment of waived compensatable amount where legacy scheme benefits take effect
  62. Chapter 4: Remedial arrangements to pay voluntary contributions to the legacy scheme
  63. 43Remedial arrangements to pay voluntary contributions to secure legacy scheme additional pension
  64. Part 6: Transfers
  65. Chapter 1: General
  66. 44Interpretation of Part 6
  67. 45Transferred out remediable service statements
  68. Chapter 2: Transfers on a cash equivalent basis
  69. Transfers before 1 October 2023
  70. 46Transfers out before 1 October 2023
  71. 47Transfers in before 1 October 2023
  72. Transfers on or after 1 October 2023
  73. 48Application of Section 2
  74. 49Transfers out on or after 1 October 2023
  75. Chapter 3: Transfers on a club basis
  76. Club transfers before 1 October 2023
  77. 50Club transfers out before 1 October 2023
  78. 51Club transfers in before 1 October 2023
  79. Club transfers on or after 1 October 2023
  80. 52Application of Section 2
  81. 53Club transfers out on or after 1 October 2023
  82. 54Club transfers in on or after 1 October 2023
  83. Chapter 4: Variation of transfer application periods
  84. 55Variation of transfer application periods
  85. Chapter 5: Treatment of rights secured by virtue of a remediable value
  86. 56Application and interpretation of Chapter 5
  87. 57Transferred in remediable rights treated as being in the legacy scheme
  88. 58Varying the value of benefits secured by virtue of transferred in remediable rights
  89. 59Benefits already paid in relation to transferred in remediable rights
  90. 60Pension benefits and lump sum benefits in relation to transferred in remediable rights
  91. Part 7: Provision about special cases
  92. Chapter 1: Ill-health retirement
  93. 61Interpretation of Chapter 1
  94. 62Determining whether a member meets the ill-health retirement criteria in each scheme
  95. 63Provisions about ill-health retirement benefits following reassessment
  96. 64Ill-health retirement benefit payable in transitional cases
  97. Chapter 2: Miscellaneous special cases
  98. 65Protection of the amount of pension payable to an eligible child
  99. 66Immediate choice members with excess teacher service
  100. Chapter 3: Premature retirement
  101. 67Compensation for premature retirement
  102. 68Payment of annual allowance tax charges and provision of information
  103. Part 8: Liabilities and payment
  104. Chapter 1: Application of Part 8
  105. 69Application of Part 8
  106. Chapter 2: Interest, compensation and netting off
  107. 70Interest
  108. 71Indirect compensation
  109. 72Applications for compensation or indirect compensation
  110. 73Netting off
  111. Chapter 3: Reduction and waiver of liabilities
  112. 74Requirement to reduce liabilities by tax relief amounts
  113. 75Power to reduce or waive amounts owed by a person to the scheme manager
  114. 76Agreement to waive a liability owed by the scheme manager in respect of an immediate correction
  115. Chapter 4: Payment of net liabilities
  116. 77Application of Chapter 4
  117. 78Payment of amounts owed to the scheme manager
  118. 79Payment of amounts owed to a person
  119. Signature
  120. Schedule: Eligible decision-makers for deceased members
  121. 1Interpretation
  122. 2Sole beneficiary: an adult
  123. 3Sole beneficiary: a child
  124. 4Sole beneficiary: M’s estate
  125. 5Multiple beneficiaries: including a surviving adult
  126. 6Multiple beneficiaries: including adult eligible children
  127. 7Multiple beneficiaries: nominated individuals only
  128. 8Multiple beneficiaries: non-adult eligible children
  129. 9Multiple beneficiaries: nominated children only
  130. 10Multiple beneficiaries: one or more adults and one or more children
  131. 11Other cases
  132. Explanatory note