{
  "url": "https://openlegislation.uk/teachers-superannuation-scotland-regulations-2005/regulation-C1",
  "json_url": "https://openlegislation.uk/teachers-superannuation-scotland-regulations-2005/regulation-C1.json",
  "legislation": "ssi/2005/393",
  "legislation_title": "The Teachers' Superannuation (Scotland) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/teachers-superannuation-scotland-regulations-2005",
  "path": "regulation/C1",
  "kind": "regulation",
  "number": "C1",
  "heading": "Salary on which contributions are payable",
  "text": "(1) Subject to paragraphs (2) to (9) and regulation C2, a teacher’s contributable salary shall, for the purpose of these Regulations, be the aggregate of the amounts payable by his or her employer in respect of their pensionable employment–\n(a) whether by way of salary or in kind; and\n(b) in satisfaction of any contractual or statutory liability arising out of sickness leave or maternity, paternity or adoption leave.\n(2) The following payments or allowances shall not be treated as part of the teacher’s contributable salary–\n(a) payments in respect of overtime, special services or extra duties;\n(b) any emoluments receivable from or out of an educational endowment or bequest;\n(c) any additional allowance paid to a teacher serving outside the British Islands under arrangements approved by the Scottish Ministers for the interchange of teachers;\n(d) payments by way of travelling or expense allowances;\n(e) any sums chargeable to tax under section 148 of the Taxes Act;\n(f) subject to paragraph (9), the equivalent money value to the teacher of the provision of a motor vehicle by or on behalf of his or her employer;\n(g) any compensation paid under the Local Government (Compensation for Reduction of Remuneration on Reorganisation) (Scotland) Regulations 1995.\n(3) The Scottish Ministers may make a direction, in such cases as they think appropriate, disapplying any exclusion under paragraph (2) from the salary of a teacher.\n(4) In determining the contributable salary to which a teacher is entitled for the purposes of abatement of annual pension under regulation E18, the following payments to that teacher shall be disregarded–\n(a) any payments in respect of employment in connection with education which, while employed in pensionable employment or comparable British service, the teacher undertook in addition to such service and which he or she continues after ceasing such service, not exceeding, when expressed as an annual rate, the average annual rate of such payments for the last 3 years of employment in pensionable employment or comparable British service;\n(b) any payments in respect of employment in connection with education outside the British Islands, being employment in which, in the opinion of the Scottish Ministers, it is expedient to facilitate the employment of teachers from Scotland; and\n(c) any fees in respect of employment for the purposes of the Scottish Certificate of Education or the General Certificate of Secondary Education.\n(5) Subject to paragraphs (6) and (7), in relation to a teacher who enters pensionable employment on or after 1st June 1989, where his or her salary, calculated in terms of paragraph (1), exceeds the permitted maximum in terms of section 590C of the Taxes Act, the excess over that permitted amount shall not be treated as contributable salary for the purpose of these Regulations.\n(6) Paragraph (5) shall not apply to a teacher who was in pensionable employment before 1st June 1989 and who resumes pensionable employment following–\n(a) an absence on maternity leave in respect of which she enjoyed a right to return to work under Part VIII of the Employment Rights Act 1996 and regulations made thereunder;\n(b) a period of secondment or additional period of absence necessarily attributable to that secondment; or\n(c) in any other case, a break in teaching employment not exceeding one year.\n(7) Paragraph (5) shall not apply to a teacher who was in comparable British service before 1st June 1989 who enters pensionable employment, provided there has not been a period of more than one year between cessation of employment in comparable British service and entering pensionable employment.\n(8) For the purposes of paragraph (7) “comparable British service” does not include service which is pensionable under a superannuation scheme for teachers in public employment in the Channel Islands and the Isle of Man.\n(9) Notwithstanding paragraph (2)(f), where on 15th November 1993 a teacher was paying contributions on a sum which represents the equivalent money value to him or her of the provision of a motor vehicle, the equivalent money value to him or her of the provision of a motor vehicle provided from time to time by or on behalf of the employer shall be treated as salary on which contributions will continue to be payable until the earlier of the date on which–\n(a) a motor vehicle as no longer provided for him or her; or\n(b) he or she ceases to be employed by the employer employing him or her on 15th November 1993.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Section 148 is repealed by the Income Tax (Earnings and Pensions) Act 2003 (c. 1), Schedule 8, Part 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1995/2865 as amended by S.I. 1997/720."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1988 c. 1. Section 590C was inserted by the Finance Act 1989 (c. 26), section 75 and Schedule 6, paragraph 4, is amended by the Finance Act 1993 (c. 34), section 107 and is prospectively repealed by the Finance Act 2004 (c. 12), Schedule 42, Part 3. See S.I. 2004/773 for the current permitted maximum."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1996 c. 18. Part VIII (sections 71 80) of the 1996 Act were substituted by the Employment Relations Act 1999 (c. 26) section 7 and Schedule 4, Part I and to which there are amendments not relevant to these Regulations. The current Regulations are the Maternity and Paternal Leave etc. Regulations 1999 (S.I. 1999/3312)."
    }
  ],
  "outstanding_effects": [
    {
      "type": "am",
      "affecting": "ssi/2008/227",
      "affecting_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 2008"
    },
    {
      "type": "rev in pt",
      "affecting": "ssi/2008/227",
      "affecting_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 2008"
    },
    {
      "type": "words inserted",
      "affecting": "ssi/2014/69",
      "affecting_title": "The Teachers' Superannuation (Scotland) (Miscellaneous Amendments) Regulations 2014"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2020/354",
      "affecting_title": "The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020"
    },
    {
      "type": "words substituted",
      "affecting": "ssi/2008/227",
      "affecting_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 2008"
    },
    {
      "type": "words omitted",
      "affecting": "ssi/2008/227",
      "affecting_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 2008"
    },
    {
      "type": "inserted",
      "affecting": "ssi/2008/227",
      "affecting_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 2008"
    },
    {
      "type": "omitted",
      "affecting": "ssi/2008/227",
      "affecting_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2005/393/regulation/C1",
    "retrieved_at": "2026-10-28T22:24:46.895061+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."
}