Explanatory note

These Regulations amend the Teachers' Superannuation (Scotland) Regulations 1992 (“the principal Regulations”).

Regulation B7 of the principal Regulations prescribed, before these Regulations were in force, that, once a person who had already elected under that regulation to resume pensionable status made a further election under regulation B6 to cease to be in pensionable employment, then there had to be a qualifying period of not less than 5 years before he could make another election under regulation B7. Regulation 3 of these Regulations removes the requirement for a qualifying period.

Regulations 4, 5 and 17(3) remove references to Method D which is now obsolete as a means of paying additional contributions.

Regulations 6(a), 14, 17(1) and 17(2) correct minor errors found in the principal Regulations, and regulation 16 replaces a reference to community charges with a reference to council tax.

Regulation 6(b) removes one of the options given to scheme members in respect of the repayment to them of family benefit contributions.

Regulation 7 provides that a person who is paying additional contributions under regulation C8 or C8A of the principal Regulations (“current added years”) is eligible to repay previously withdrawn contributions.

Regulation 8 amends the formula for calculating the reckonable service of part-time teachers, so as to found on hours worked. The regulation also makes specific provision for leap years in the calculation of reckonable service.

Regulation 9 provides that the abatement of retirement pension during further employment is calculated in the same way in all cases to which regulation E15 of the principal Regulations applies, instead of having separate provision for employment which is not regular. This provision has retrospective effect from 1st April 1994. Retrospection is authorised by section 12(1) of the Superannuation Act 1972.

Regulations 10 and 11 provide for death gratuities and deficiency grants to be paid first to the person nominated by the deceased and, only in the absence of such a nomination, to the persons previously specified in regulations E19 and E20 of the principal Regulations.

Regulation 12 places a limitation in the definition of “child” in E21(6)(b) of the principal Regulations. This affects persons of 17 years or more who have had a break of more than 18 months before (or during) a course of education or training. Regulation 20 makes transitional provision regarding regulation 12.

Regulation 13 allows an unmarried person to nominate a beneficiary to receive a pension under regulations E23 to E28 of the principal Regulations, even if he is no longer in pensionable service, provided no retirement benefits have yet been paid.

Regulation 15 provides that regulation H1 of the principal Regulations applies only where the employment at a reduced rate of contributable salary is in a different post. It also provides that, for the purposes of regulation H1, transfer under statute to the employment of a board of management of a self-governing school or further education college is not regarded as a change of employment.

Regulation 18 amends the date on which an election to pay contributions under Method 1 at a higher rate takes effect.

Regulation 19 provides that where part of the retirement pension is allocated to the provision of an alternative benefit under regulation E12 of the principal Regulations, the retirement pension which remains must not be less than the guaranteed minimum.

Regulation 21 confers a right for a beneficiary to opt that an amendment made by these Regulations shall not apply to him in certain circumstances where he is adversely affected by the amendment.