# The Teachers' (Superannuation and Compensation for Premature Retirement) (Scotland) Amendment Regulations 1993, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations further amend the Teachers' Superannuation (Scotland) Regulations 1992 (“the principal Regulations”) and the Teachers' (Compensation for Premature Retirement) (Scotland) Regulations 1980 (“the compensation Regulations”).
Amendments to the principal Regulations–
(a) exclude from contributable salary the money value to a teacher of a car provided for his use by his employer, unless he is already paying contributions by reference to such money value (regulation 2);
(b) remove certain restrictions on the period which may be purchased under past added years arrangements; withdraw the condition that past added years elections are irrevocable; provide a time limit of 5 years before a teacher, who has revoked a Method C election, can make a further such election and provide for calculation of the reckonable service to be credited where an election is revoked (regulations 3, 16 and 17);
(c) enable service in a reserve force to count as reckonable service if the teacher makes an appropriate election and pays certain contributions; provide that the death gratuity payable on death while in service in a reserve force will be that appropriate on death in pensionable employment and provide for service in a reserve force to be taken into account in calculating a teacher’s pensionable salary (regulations 4, 5, 10(a) and 11);
(d) provide for the early payment of preserved retirement benefits where a person who has elected that his employment is no longer to be pensionable becomes redundant (regulation 6);
(e) provide for enhancement of benefits where incapacity occurs after pensionable employment has ended but while additional contributions are being paid for a current period (current added years) (regulation 7);
(f) make amendments consequential upon introduction of the council tax (regulations 8 and 14(a));
(g) provide that the salary of reference used to calculate abatement of retirement pension where a teacher retires more than once is to be assessed at each retirement, with the most beneficial rate being applied (regulation 9);
(h) provide for payment of a death gratuity where a teacher ceased to be in pensionable employment prior to 6th April 1988 and had 5 years' reckonable service (regulation 10(b));
(i) provide that, where a teacher in a school maintained by a local education authority is employed by an employment business, that business rather than the authority is responsible for paying the employer’s contributions (regulation 12);
(j) extend the definition of “teacher” to include educational psychologists and “pensionable employment” to include employment with the Scottish Further Education Unit (regulations 13 and 14(b)); and
(k) provide for reduction of the contribution rate under a Method A election to purchase past added years (regulation 15).
Amendments to the compensation Regulations extend the benefits of those Regulations to the spouse of a post-retirement marriage (regulation 18), clarify that at least 5 years' service is required (regulation 19) and take account of the introduction of self-governing schools and of changes in the status of certain other educational establishments (regulations 20 and 21).
Sections 12(1) and 24(3) of the Superannuation Act 1972 confer express power to make Regulations retrospective in effect. Regulation 1 provides that certain provisions of these Regulations shall have retrospective effect namely–
(a) regulations 6, 7 and 9, as from 31st March 1992;
(b) regulations 8 and 14, as from 1st April 1993; and
(c) regulation 18, as from 6th April 1988.
Regulation 22 makes transitional provision for opting out where benefits in respect of ex-employees under the principal Regulations are adversely affected by any provision of these Regulations which has retrospective effect.

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Source: https://www.legislation.gov.uk/uksi/1993/2513/note (the official version)
Page: https://openlegislation.uk/teachers-superannuation-and-compensation-for-premature-retirement-scotland-amendment-regulations-1993/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.