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The Teachers' Superannuation (Scotland) Amendment Regulations 2007

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Amendment of the Teachers' Superannuation (Scotland) Regulations 2005

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29.  After regulation E7 (amount of retirement pension) insert the following–

“Retirement pension when election has been made under regulation C4B

E7A.—(1) This regulation applies where one or more elections under regulation C4B have been accepted by the Scottish Ministers and have not ceased to have effect.

(2) Where this regulation applies the annual rate of a teacher’s retirement pension is (in addition to the annual rate specified in regulation E7(2)) the aggregate of the annual rates with which the teacher has been credited pursuant to each election and Schedule 2A, multiplied by the factor specified in paragraph (3) and divided by the factor (if it is greater than one) specified in paragraph (4).

(3) The increase is (RI-RE)/ where–

  • RI is the retail prices index for the second month before the month in which the teacher becomes entitled to the part of his or her retirement pension referred to in this regulation; and

  • RE is the retail prices index for the month which includes the start date, as defined in paragraph 1 of Schedule 2A, for the election in question.

(4) The factor in this paragraph is X/Y where–

  • X is the amount which would have been the annual rate of the teacher’s retirement pension calculated in accordance with the combined effect of paragraphs (2) and (3) (as if in paragraph (2) the words “and divided by the factor (if it is greater than one) specified in paragraph (4)” had been omitted) and any increases affected by the 1971 Act up to the date on which the teacher became entitled to payment of retirement benefits, and

  • Y is the amount which would have been the annual rate of the teacher’s retirement pension calculated in accordance with paragraphs (2) and (3) if in paragraph (2) the words “and divided by the factor (if it is greater than one) specified in paragraph (4)” had been omitted and if the 1971 Act did not apply.

(5) Where regulation E7(6) applies the annual rate of the person’s retirement pension calculated in accordance with paragraphs (2) and (3) shall be adjusted as specified in paragraph (6).

(6) The adjustments are–

(a)in the case of a pre-2007 entrant, multiplication of the annual rate of such pension by the appropriate factor for a teacher with a normal pension age of 60;

(b)in the case of a 2007 or later entrant, multiplication of the annual rate of such pension by the appropriate factor for a teacher with a normal age of 65;

(c)in the case of a teacher with mixed service such as is referred to in regulation E6 (3)(b) who has not attained the age of 60, multiplication of the annual rate of such pension by the appropriate factor for a teacher with a normal pension age of 60; and

(d)in the case of a teacher with mixed service other than a teacher such as is referred to in regulation E6(3)(b), multiplication of the annual rate of such pension by the appropriate factor for a teacher with a normal pension age of 65.

(7) In this regulation “the 1971 Act” means the Pensions (Increase) Act 1971(1).”.

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