The Teachers' Pensions (Amendment) Regulations 2005

Amendment of the Teachers' Pensions Regulations 1997

32.—(1) Schedule 6 shall be amended as follows.

(2) After Part II insert the following—

“PART IIA CONTRIBUTIONS: CIVIL PARTNERS

13A.— (1) A person is a qualifying person for the purposes of this Part if he is—

(a) a civil partner, and

(b) in pensionable employment.

(2) A qualifying person may by giving notice in writing to the Secretary of State before the end of the election period elect to pay family benefit contributions attributable to a period of his reckonable service which ended before 6th April 1988.

(3) If a qualifying person dies before the end of the election period without making an election under sub-paragraph (2), his surviving civil partner may by giving notice in writing to the Secretary of State within 3 months of the qualifying person’s death elect to pay family benefit contributions attributable to a period of the qualifying person’s reckonable service which ended before 6th April 1988.

(4) The election period begins on the day on which a person first becomes a qualifying person (in respect of each civil partnership he forms) and ends on the earlier of the day on which—

(a) any election he makes under regulation B5 has effect, and

(b) he has been a qualifying person for a continuous period of 6 months.

(5) The person who makes an election under this paragraph must specify in the notice the period in respect of which the election is made, which must be either the whole of the qualifying person’s reckonable service which ended before 6th April 1988 or such part of such service as consists of one or more whole years.

(6) Where an election is made under sub-paragraph (2), the qualifying person must state in the notice whether family benefit contributions are to be paid by Method 1 (monthly payments) or by Method 2 (lump sum) and, if the former, must specify the percentage rate of his contributable salary at which they are to be paid which must comply with paragraphs 14(2) and (3).

(7) Where a qualifying person’s pensionable employment is part-time, for the purpose of specifying (under sub-paragraph (6)) a percentage rate at which family benefit contributions are to be paid or varying (under paragraph 14(4)) that rate, sub-paragraph (6) and paragraph 14(2) have effect as if the reference to the qualifying person’s contributable salary were to his full-time equivalent salary.

(8) Except as provided in paragraph 14(4), an election under this paragraph is irrevocable.

13B.— (1) This paragraph applies where—

(a) the qualifying person states under paragraph 13A(6) (in accordance with an election made under paragraph 13A(2)) that family benefit contributions are to be paid by Method 1, and

(b) the payment period exceeds a year.

(2) Where this paragraph applies, except as otherwise provided in Part III, the qualifying person must pay family benefit contributions to the Secretary of State by way of monthly payments from his contributable salary at the percentage rate specified under paragraph 13A(6) or, where the rate is varied under paragraph 14(4), at the specified higher rate for the duration of the payment period.

(3) Except as otherwise provided in Part III, the payment period (in years) is the period (in years) specified under paragraph 13A(5) multiplied by the multiplier ascertained from Table 5A below.

Table 5A

Rate specified under paragraph 13A(6)	Multiplier
	Where qualifying person is a man	Where qualifying person is a woman
1%	1.90	1.70
2%	0.95	0.81
3%	0.64	0.54
4%	0.48	0.39
5%	0.38	0.32
6%	0.31	0.26
7%	0.27	0.21
8%	0.24	0.19
9%	0.21	0.16

(4) Where the payment period would (apart from this sub-paragraph) end on a day other than the last day of a month, the payment period ends with the last day of the month in which it would otherwise end.

13C.— (1) Except where paragraph 13B applies, the person who makes an election under paragraph 13A must pay family benefit contributions to the Secretary of State by way of a lump sum calculated in accordance with the Method 2 formula in sub-paragraph (2) within 3 months of receiving written notice of the amount of the lump sum.

(2) The Method 2 formula is A x B x C,

• where—

• A is 1.9% if the qualifying person is a man and 1.7% if the qualifying person is a woman,

• B is the period (in years) specified under paragraph 13A(5), and

• C is the annual rate of the qualifying person’s contributable salary.”.

(3) In paragraph 14(1)(a) omit “or”.

(4) In paragraph 14(1)(b) for “Method A.” substitute “Method A, or”.

(5) After paragraph 14(1)(b) insert the following—

“(c) family benefit contributions are payable by monthly payments under paragraph 13B (Method 1).”.

(6) After paragraph 14(10) insert the following—

“(11) Where the person is paying an additional contribution under regulation C9 or C10 for any financial year, the family benefit contributions for that financial year are calculated by reference to the notional salary on which the additional contribution is payable and must be paid to the Secretary of State by the same day as the additional contribution.”.

(7) In paragraph 16 for “or widower” substitute “, widower, surviving civil partner”.