The Local Government Superannuation (Scotland) Regulations 1987

Regulation C16

SCHEDULE 8 LIMITATION ON PAYMENT BY WAY OF ADDITIONAL CONTRIBUTIONS OR BY INSTALMENTS

1.  If the amount payable by the pensionable employee by way of additional contributions in pursuance of a notice given under regulation D10 or D10A of the 1974 Regulations or an election made under regulation C6 or C8, or the amount of an instalment payable in pursuance of an election made under regulation C8, as the.case may be, when aggregated with—

(a) any other amounts payable by him under any of those regulations in addition to the first-mentioned amount; and

(b) the amount payable by him by way of contributions under regulation C2,

exceeds 15% of his remuneration, he shall satisfy his liability in respect of the excess over 15% by payment in a lump sum of a sum—

(i) in the case of an election under regulation C6 or, in the case of a male employee, an election under regulation C8 to pay by the method described in regulation C8(5)(c), determined in accordance with the formula in paragraph 2; and

(ii) in any other case, calculated by the Government Actuary to represent the capital value of the excess.

2.  The formula mentioned in paragraph 1 is—

where—

• T is the length in years and fractions of a year of the period relating to the excess;

• R is the remuneration of the employee at the time he made the election under regulation C6 or, in the case of a male employee, an election under regulation C8 to pay by the method described in regulation C8(5)(c);

• F is the figure specified, opposite to the age of the employee on his birthday next following the date on which he made that election, in the relevant column of Table I or Table II in relation to an election under regulation C6 and Table III below in relation to an election, under regulation C8 appropriate to his pensionable age as defined in paragraph 3.

TABLE I

MALES

Age on birthday next following election	Figure to be used by reference to the under-mentioned pensionable age
	Employee to whom on retirement regulation E3(2) would apply	Others
	65	60	Over 60 and under 61	61 and under 62	62 and under 63	63 and under 64	64 and under 65	65
40		18.60	18.40	17.90	17.50	17.10	16.70	16.50
41		18.70	18.40	18.00	17.60	17.20	16.70	16.50
42		18.80	18.50	18.00	17.60	17.20	16.80	16.60
43		18.90	18.60	18.10	17.70	17.20	16.80	16.60
44		19.00	18.70	18.20	17.80	17.30	16.90	16.70
45		19.10	18.80	18.30	17.90	17.40	16.90	16.70
46	17.30	19.20	18.90	18.40	18.00	17.50	17.00	16.80
47	17.40	19.30	19.00	18.50	18.10	17.60	17.10	16.90
48	17.50	19.40	19.10	18.60	18.20	17.70	17.20	17.00
49	17.60	19.50	19.20	18.70	18.30	17.80	17.30	17.10
50	17.70	19.70	19.40	18.80	18.40	17.90	17.40	17.20
51	17.80	19.90	19.60	19.00	18.50	18.00	17.50	17.30
52	17.90	20.10	19.80	19.20	18.70	18.10	17.60	17.40
53	18.00	20.30	20.00	19.40	18.90	18.30	17.70	17.50
54	18.10	20.50	20.20	19.60	19.10	18.50	17.80	17.60
55	18.30	20.70	20.40	19.80	19.30	18.70	18.00	17.80
56	18.50	20.90	20.60	20.00	19.50	18.90	18.20	18.00
57	18.70	21.20	20.90	20.20	19.70	19.10	18.40	18.20
58	18.90	21.50	21.20	20.50	19.90	19.30	18.60	18.40
59	19.10	21.80	21.50	20.80	20.10	19.50	18.80	18.60
60	19.40			21.10	20.40	19.70	19.10	18.80
61	19.70				20.70	19.50	19.30	19.00
62	20.00					20.10	19.50	19.30
63	20.30						19.70	19.60
64	29.70							19.90

TABLE II

FEMALES

Age on birthday next following election	Figure to be used by reference to the under-mentioned pensionable age
	Employee to whom on retirement regulation E3(2) would apply	Others
	65	60	Over 60 and under 61	61 and under 62	62 and under 63	63 and under 64	64 and under 65	65
40		19.40	19.10	18.60	18.00	17.40	16.90	16.60
41		19.60	19.30	18.70	18.10	17.50	17.00	16.70
42		19.70	19.40	18.80	18.20	17.60	17.10	16.80
43		19.80	19.50	18.90	18.30	17.80	17.20	16.90
44		19.90	19.60	19.00	18.40	17.90	17.30	17.00
45		20.10	19.70	19.10	18.50	18.00	17.40	17.10
46	18.80	20.20	19.90	19.20	18.60	18.10	17.50	17.20
47	18.90	20.40	20.00	19.40	18.80	18.20	17.60	17.30
48	19.00	20.50	20.20	19.50	18.90	18.30	17.70	17.40
49	19.10	20.60	20.30	19.60	19.00	18.40	17.80	17.50
50	19.20	20.80	20.40	19.80	19.20	18.60	17.90	17.60
51	19.30	21.00	20.60	19.90	19.30	18.70	18.00	17.70
52	19.40	21.10	20.80	20.10	19.40	18.80	18.20	17.90
53	19.50	21.30	21.00	20.30	19.60	19.00	18.30	18.00
54	19.60	21.50	21.20	20.40	19.80	19.10	18.40	18.10
55	19.80	21.70	21.40	20.60	19.90	19.20	18.60	18.20
56	20.00	21.90	21.60	20.80	20.10	19.40	18.70	18.30
57	20.20	22.10	21.80	21.00	20.30	19.60	18.80	19.50
58	20.40	22.30	22.00	21.20	20.50	19.80	19.00	18.70
59	20.60	22.60	22.20	21.40	20.70	20.00	19.20	18.90
60	20.80			21.70	20.50	20.20	19.40	19.10
61	21.10				21.20	20.40	19.60	19.30
62	21.40					20.50	19.80	19.50
63	21.70						20.00	19.80
64	22.00							20.10

TABLE III

Age on birthday next following election	Figure to be used by reference to the under-mentioned pensionable age
	60	61	62	63	64	65
25	2.76
26	2.61
27	2.51
28	2.44
29	2.39
30	2.35
31	2.31
32	2.28
33	2.25
34	2.23
35	2.21
36	2.20
37	2.19	2.11
38	2.19	2.11	2.06
39	2.19	2.11	2.06	2.01
40	2.20	2.12	2.06	2.01	1.97
41	2.20	2.12	2.07	2.02	1.97	1.95
42	2.21	2.12	2.07	2.02	1.98	1.95
43	2.22	2.13	2.08	2.03	1.98	1.96
44	2.23	2.14	2.09	2.04	1.99	1.96
45	2.24	2.15	2.10	2.05	2.00	1.97
46	2.25	2.16	2.11	2.06	2.01	1.98
47	2.27	2.17	2.12	2.07	2.02	1.99
48	2.29	2.19	2.13	2.08	2.03	2.00
49	2.31	2.21	2.15	2.09	2.04	2.01
50	2.33	2.23	2.17	2.10	2.05	2.02
51	2.35	2.25	2.19	2.12	2.06	2.03
52	2.37	2.27	2.21	2.14	2.07	2.04
53	2.39	2.29	2.23	2.16	2.09	2.06
54	2.41	2.31	2.25	2.18	2.11	2.08
55	2.44	2.33	2.27	2.20	2.13	2.10
56	2.47	2.35	2.29	2.22	2.15	2.12
57	2.50	2.38	2.31	2.24	2.17	2.14
58	2.53	2.41	2.34	2.26	2.19	2.16
59	2.56	2.44	2.37	2.29	2.21	2.18
60		2.48	2.40	2.32	2.24	2.21
61			2.43	2.35	2.27	2.24
62				2.38	2.30	2.27
63					2.33	2.30
64						2.34

3.  In paragraph 2 “pensionable age” means the earliest age at which, if the employee were to remain a pensionable employee without any break of service, he would become entitled by virtue of regulation E2(1)(a) or (b)(ii), if he then ceased to be employed, to a retirement pension or, if at the birthday next following an election under regulation C8(5)(c) he satisfies the requirements of regulation E2(1)(a), the age at which he has indicated he intends to retire.