Explanatory note

These Regulations make amendments to the Teachers’ Superannuation (Scotland) Regulations 2005 (“the 2005 Regulations”) and the Teachers’ Pension Scheme (Scotland) (No. 2) Regulations 2014 (“the 2014 Regulations”).

Regulations 2 to 6 amend the 2005 Regulations to enable accepted schools to limit coverage of the pension arrangements set out in those Regulations, as at a time given to them by the Scottish Ministers, following application on behalf of the school. This can be to limit coverage of the arrangements to staff who are employed, or absent on particular, limited grounds. Accepted schools are independent schools which participate in those pension arrangements, which previously had to cover all teaching staff. Regulations 7 and 8 make similar amendments to the 2014 Regulations, in relation to accepted schools that participate in the pension arrangements covered by those Regulations.

The effect of the changes to the 2005 Regulations and 2014 Regulations is to exclude from membership of the pension arrangements covered by those Regulations newly employed teachers at accepted schools which become accepted phased withdrawal schools.