Explanatory note
(This note is not part of the Regulations)
These Regulations consolidate the Regulations revoked by regulation H8 and Schedule 13, comprising the bulk of the Regulations applying to Scotland made under section 9 of the Superannuation Act 1972.
The Table below briefly describes the principal changes. Except where otherwise indicated, references in the second column are to the Teachers' Superannuation (Scotland) Regulations 1977 as amended from time to time.
TABLE
| Consolidated Provisions | Corresponding Revoked Provisions | Subject | Changes |
|---|---|---|---|
| r.B2(3) | r.5(3) | Part-time service | Date of commencement of employment now the earliest date from which election has effect. |
| r.B4(2) | Schedule 2, paragraph 1 | Accepted school | Specific reference to ability to pay employers' contributions. |
| r.B5(1) | r.4(3) | Pensionable employment | Time limits on absences not reproduced, and new provision on maternity leave; lower age limit (16). |
| - | r.7(1)(f) | Exclusions from contributable salary | Provision not reproduced. |
| r.C1(8)-(13) | r.12(2) and (3) | Election on reduction of salary | Procedures prescribed. |
| r.C3(14) | r.21(10)(b) | Election to pay additional contributions | Nullity an automatic, not discretionary, consequence of dishonest health declaration. |
| r.C6 | SI 1983/639 r.8 and 9 | Reduction of past added years on account of war service | Reduction automatic, not elective; application extended to purchases made by widow or dependant. |
| r.C8(1) | r.27(1) | Additional contributions to purchase current added years | Application further restricted. |
| r.C8(2), (3) and (5) | r.27(1) | ditto | Start of period identified: period to terminate on non-payment of contributions. |
| r.C8(6) and (8) | – | ditto | Contributions payable for each financial year in which period falls; time limits imposed where contributions not received by end of financial year. |
| r.C8(9) | – | ditto | Late payments may be accepted but interest will be levied. |
| r.C10(1) | r.39(1) | Return of contributions | “Special circumstances” are prescribed. |
| r.C11(3)(d) | r.42(2) and (4) | Interest on returned contributions | Adjustment to date from which interest runs. |
| r.C12(1)(b) | – | Repayment of family benefit contributions | Election available to waive payment if a transfer value is payable. |
| r.C12(5) | r.43(2) | ditto | Adjustment to date to which interest runs. |
| r.C13(1) | r.17(2) | Repayment of returned contributions | Written notice required. |
| r.C14(1) | r.13(1) | Deduction of teacher’s contributions | Contributions not previously deducted are to be deducted by the employer within the imposed time limit. |
| – | r.45(1) | Limited return to pensioners | Provision not reproduced. |
| r.E18(1) | r.87 | Forfeiture of benefits | Applies only where offences occur before benefits become payable. |
| r.E18(3) | – | ditto | New provision. |
| r.E19(1) | r.57(1) | Death gratuities | Gratuity may be paid on death of ex-employee who was paying additional contributions. |
| r.E19(5) | r.57(2) | ditto | Gratuity reduced by amount of any previous lump sum benefit. |
| r.E20(1)(b) | r.58 | Deficiency grants | Not payable on death in pensionable employment. |
| – | r.58(3) | ditto | Provision not reproduced. |
| r.E20(6) and (7) | r.58(1) and (2) | ditto | Payment in first instance to be made to spouse; where there is more than one spouse, they shall be entitled to an equal share. |
| r.E23(1) | r.63(1) | Short term pensions | Pension payable on death of ex-employee who was paying additional contributions. |
| r.E23(3) and r.E25(12) | r.64(3) | Short term and long term pensions | More than one pension payable to children. |
| r.E23(4) | Sch 7, Table 3 | ditto | Entitlement condition altered in respect of deceased retired teachers. |
| r.E24(3) | Sch 7, Tables 1 and 2 | ditto | Increase in rates of short term pensions and same rate payable to all categories irrespective of length of teacher’s service. |
| r.E29(6) | r.8(5) | “Full salary” for calculating pensionable salary | Includes salary for certain periods when not in pensionable employment. |
| r.E30(5) | r.50 | Lump sum benefits: limited counting of extra periods purchased | Application determined by reference also to certain periods when not in pensionable employment; now applies only to past added years. |
| r.E32 | r.86 | Benefits not assignable | No reference to arrestment. |
| r.F1(14) | – | Transfer values | Values can be deemed to be made, if receiving scheme agrees. |
| – | r.76 | Superannuation account | The form of account is no longer specified in the Regulations. |
| r.G3 | r.78 | Superannuation account; payments | Payments of benefits attributable to service before June 1922 are not, but certain statutory payments are, to be debited. |
| r.H3(2) | r.83(1) | Provision of information | Includes information about former employees; provision within reasonable time may be required. |
| r.H4 | r.85 | Payment without proof of title | Not to exceed amount for the time being specified under 1965 c. 32 (instead of set figure of £5,000). |
| r.H7(5) | r.84A(3) | Commutation of benefits | Permitted maximum not to exceed amount for the time being prescribed (instead of set figure). |
| Sch 2, paras 3 and 4 | Sch 1 | Pensionable employments | Additional categories. |
| Sch 3, para 2 | r.20 | Maximum purchase of added years | Takes into account possibility of purchase after age 55. |
| Sch 4, para 15(4) | Sch 2A, Pt III, para 7(4) | Purchase of past added years | Time limit for payment of lump sum to complete extra contributions. |
| Sch 8, para 2 | r.49(1) | Qualifying service | Now includes any past added years purchased. |