# The Teachers' Superannuation (Scotland) Regulations 1993, Note: 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.

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Source: https://www.legislation.gov.uk/uksi/1992/280/note (the official version)
Page: https://openlegislation.uk/teachers-superannuation-scotland-regulations-1993/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.