# The Teachers' Superannuation (Scotland) Regulations 2005, Paragraph 11: Equivalent pension benefits


Any person who was employed in non-participating employment and attains state pensionable age shall be paid by way of equivalent pension benefits a sum equal to the actuarial value of a retirement pension at the following rate for each year of reckonable service:–
Man
Woman
During the period from 3rd April 1961 to 5th January 1964
£2.31
£1.92
During the period from 6th January 1964 to 5th April 1975
£3.48
£2.90
but excluding any period of such employment in respect of which–
(a) a payment in lieu of contributions has been made; or
(b) any retirement benefits are payable under regulation E6.
TABLE
Age at date of modification
Men
Women
(1)
(2)
(3)
£
£
20 or under
1.70
1.70
21
1.65
1.60
22
1.60
1.53
23
1.55
1.45
24
1.50
1.37
25
1.47
1.30
26
1.45
1.23
27
1.43
1.17
28
1.40
1.13
29
1.35
1.07
30
1.33
1.03
31
1.30
0.97
32
1.27
0.95
33
1.25
0.93
34
1.23
0.90
35
1.20
0.87
36
1.17
0.85
37
1.15
0.83
38
1.13
0.80
39
1.10
0.77
40
1.07
0.75
41
1.07
0.73
42
1.05
0.73
43
1.03
0.70
44
1.00
0.70
45
0.97
0.67
50 and over
0.93
0.60

---
Source: https://www.legislation.gov.uk/ssi/2005/393/schedule/9/paragraph/11 (the official version)
Page: https://openlegislation.uk/teachers-superannuation-scotland-regulations-2005/schedule-9/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.