# The Teachers' Superannuation (Scotland) Regulations 2005, Regulation E11: Avoidance of duplicate pensions


(1) Subject to paragraph (2), this regulation applies where a teacher’s effective reckonable service includes a period that also counts towards another pension payable directly or indirectly out of monies provided by Parliament or paid out of the Scottish Consolidated Fund or the non domestic rates and council tax levied by local authorities (“the double period”).
(2) This regulation does not apply where the other pension is subject to reduction under regulation 33 of the Local Government Pension Scheme (Scotland) Regulations 1998 or where the other pension is payable under regulation 16C of the Teachers (Compensation for Premature Retirement and Redundancy) (Scotland) Regulations 1996.
(3) Subject to paragraphs (4) and (5), where this regulation applies the teacher’s retirement benefits are reduced by so much as is necessary to secure that A is reduced by B, where–
A is the actuarial value of the retirement benefits in respect of the double period; and
B is the actuarial value of the other pension in respect of that period.
(4) A is not to be reduced to less than the actuarial value of (C + D), where–
C is the contributions paid by the teacher in respect of the double period, including any paid under regulation C8; and
D is interest on those contributions at 3 per cent per annum, compounded with yearly rests, from the first day of the financial year following that in which they were paid to the date on which he or she became entitled to payment of the retirement pension.
(5) A retirement pension is not to be reduced so that so much of it as is attributable to the double period falls below the rate of any equivalent pension benefits attributable to that period.
(6) The other pension mentioned in this regulation includes any sum payable, whether as a continuing allowance or as a lump sum, by way of pension, superannuation allowance, compensation for loss or abolition of office or otherwise in respect of retirement.

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Source: https://www.legislation.gov.uk/ssi/2005/393/regulation/E11 (the official version)
Page: https://openlegislation.uk/teachers-superannuation-scotland-regulations-2005/regulation-E11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.