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Regulations 2 and 3 make an amendment to the Teachers’ Superannuation (Scotland) Regulations 2005. The purpose of the amendment is to increase the employers’ contribution rate from 1 April 2019 in line with HM Treasury Directions.
Regulations 4 and 5 make an amendment to regulation 186 of the Teachers’ Pension Scheme (Scotland) (No. 2) Regulations 2014 to provide for an increase in the employers’ contribution rate in line with HM Treasury Directions.
Regulations 6 to 8 make minor changes to the Teachers’ Superannuation and Pension Scheme (Additional Voluntary Contributions) (Scotland) Regulations 2017.
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Policy Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as ‘Executive Notes’ and accompanied Scottish Statutory Instruments from July 2005 until July 2012.
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