(This note is not part of the Regulations)
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.