{
  "url": "https://openlegislation.uk/teachers-superannuation-scotland-regulations-1993/note",
  "json_url": "https://openlegislation.uk/teachers-superannuation-scotland-regulations-1993/note.json",
  "legislation": "uksi/1992/280",
  "legislation_title": "The Teachers' Superannuation (Scotland) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/teachers-superannuation-scotland-regulations-1993",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.\nThe 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.\nTABLE\nConsolidated Provisions\nCorresponding Revoked Provisions\nSubject\nChanges\nr.B2(3)\nr.5(3)\nPart-time service\nDate of commencement of employment now the earliest date from which election has effect.\nr.B4(2)\nSchedule 2, paragraph 1\nAccepted school\nSpecific reference to ability to pay employers' contributions.\nr.B5(1)\nr.4(3)\nPensionable employment\nTime limits on absences not reproduced, and new provision on maternity leave; lower age limit (16).\n-\nr.7(1)(f)\nExclusions from contributable salary\nProvision not reproduced.\nr.C1(8)-(13)\nr.12(2) and (3)\nElection on reduction of salary\nProcedures prescribed.\nr.C3(14)\nr.21(10)(b)\nElection to pay additional contributions\nNullity an automatic, not discretionary, consequence of dishonest health declaration.\nr.C6\nSI 1983/639 r.8 and 9\nReduction of past added years on account of war service\nReduction automatic, not elective; application extended to purchases made by widow or dependant.\nr.C8(1)\nr.27(1)\nAdditional contributions to purchase current added years\nApplication further restricted.\nr.C8(2), (3) and (5)\nr.27(1)\nditto\nStart of period identified: period to terminate on non-payment of contributions.\nr.C8(6) and (8)\n–\nditto\nContributions payable for each financial year in which period falls; time limits imposed where contributions not received by end of financial year.\nr.C8(9)\n–\nditto\nLate payments may be accepted but interest will be levied.\nr.C10(1)\nr.39(1)\nReturn of contributions\n“Special circumstances” are prescribed.\nr.C11(3)(d)\nr.42(2) and (4)\nInterest on returned contributions\nAdjustment to date from which interest runs.\nr.C12(1)(b)\n–\nRepayment of family benefit contributions\nElection available to waive payment if a transfer value is payable.\nr.C12(5)\nr.43(2)\nditto\nAdjustment to date to which interest runs.\nr.C13(1)\nr.17(2)\nRepayment of returned contributions\nWritten notice required.\nr.C14(1)\nr.13(1)\nDeduction of teacher’s contributions\nContributions not previously deducted are to be deducted by the employer within the imposed time limit.\n–\nr.45(1)\nLimited return to pensioners\nProvision not reproduced.\nr.E18(1)\nr.87\nForfeiture of benefits\nApplies only where offences occur before benefits become payable.\nr.E18(3)\n–\nditto\nNew provision.\nr.E19(1)\nr.57(1)\nDeath gratuities\nGratuity may be paid on death of ex-employee who was paying additional contributions.\nr.E19(5)\nr.57(2)\nditto\nGratuity reduced by amount of any previous lump sum benefit.\nr.E20(1)(b)\nr.58\nDeficiency grants\nNot payable on death in pensionable employment.\n–\nr.58(3)\nditto\nProvision not reproduced.\nr.E20(6) and (7)\nr.58(1) and (2)\nditto\nPayment in first instance to be made to spouse; where there is more than one spouse, they shall be entitled to an equal share.\nr.E23(1)\nr.63(1)\nShort term pensions\nPension payable on death of ex-employee who was paying additional contributions.\nr.E23(3) and r.E25(12)\nr.64(3)\nShort term and long term pensions\nMore than one pension payable to children.\nr.E23(4)\nSch 7, Table 3\nditto\nEntitlement condition altered in respect of deceased retired teachers.\nr.E24(3)\nSch 7, Tables 1 and 2\nditto\nIncrease in rates of short term pensions and same rate payable to all categories irrespective of length of teacher’s service.\nr.E29(6)\nr.8(5)\n“Full salary” for calculating pensionable salary\nIncludes salary for certain periods when not in pensionable employment.\nr.E30(5)\nr.50\nLump sum benefits: limited counting of extra periods purchased\nApplication determined by reference also to certain periods when not in pensionable employment; now applies only to past added years.\nr.E32\nr.86\nBenefits not assignable\nNo reference to arrestment.\nr.F1(14)\n–\nTransfer values\nValues can be deemed to be made, if receiving scheme agrees.\n–\nr.76\nSuperannuation account\nThe form of account is no longer specified in the Regulations.\nr.G3\nr.78\nSuperannuation account; payments\nPayments of benefits attributable to service before June 1922 are not, but certain statutory payments are, to be debited.\nr.H3(2)\nr.83(1)\nProvision of information\nIncludes information about former employees; provision within reasonable time may be required.\nr.H4\nr.85\nPayment without proof of title\nNot to exceed amount for the time being specified under 1965 c. 32 (instead of set figure of £5,000).\nr.H7(5)\nr.84A(3)\nCommutation of benefits\nPermitted maximum not to exceed amount for the time being prescribed (instead of set figure).\nSch 2, paras 3 and 4\nSch 1\nPensionable employments\nAdditional categories.\nSch 3, para 2\nr.20\nMaximum purchase of added years\nTakes into account possibility of purchase after age 55.\nSch 4, para 15(4)\nSch 2A, Pt III, para 7(4)\nPurchase of past added years\nTime limit for payment of lump sum to complete extra contributions.\nSch 8, para 2\nr.49(1)\nQualifying service\nNow includes any past added years purchased.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/280/note",
    "retrieved_at": "2026-10-29T14:29:28.411067+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}