The Teachers' Superannuation (Scotland) Amendment Regulations 2007

Amendment of the Teachers' Superannuation (Scotland) Regulations 2005

39.—(1) Regulation E18 (abatement of retirement pension) is amended as follows.

(2) For paragraph (1) substitute the following–

“(1) Subject to paragraph (7), this regulation applies while a teacher who has become entitled to payment of a teacher’s pension is employed–

(a) in pensionable employment, comparable British service or employment which would have been pensionable but for–

(i) the teacher having made an election under regulation B7; and

(ii) the teacher not having attained the age of 75; or

(b) in full-time employment which is not pensionable employment by reason of the fact that the employment commenced on or after 1st April 1997 and the teacher falls within regulation B6(5) and has not made an election under regulation B8(1A).”.

(3) In paragraph (2), in both places where it occurs, omit “–E”.

(4) In paragraph (3)–

(a) for the definition of “C” substitute the following–

• “C is the salary of reference determined in accordance with paragraph (3A), (3B) or (3C)”;

(b) in the definition of “D” for “the pension” substitute–

“(i) where the salary of reference is determined in accordance with paragraph (3A), the pension; and

(ii) where the salary of reference is determined in accordance with paragraph (3B), the last day of employment at that salary.”; and

(c) omit the definitions of “E” and “F”.

(5) After paragraph (3) insert the following–

“(3A) The salary of reference for a teacher whose most recent entitlement to payment of a teacher’s pension arose before 1st April 2007 is, or where the previous employment was part-time is the full-time equivalent of, the highest annual rate of contributable salary that was payable to the teacher during the 3 years ending immediately before he or she became entitled to payment of the pension, or, if applicable, the highest annual rate of contributable salary that was payable to him or her during the 3 years ending immediately before he or she ceased to be employed in any pensionable employment entered into by the teacher after he or she became entitled to payment of the pension, whichever is greater.

(3B) The salary of reference for a teacher whose most recent entitlement to payment of a retirement pension arises on or after 1st April 2009 is–

(a) where the teacher’s pensionable salary was the amount specified in regulation E34(2)(a), the highest annual rate of contributable salary that was payable to him or her during the 365 days ending immediately before he or she became entitled to payment of the pension, or, if applicable, the highest rate of contributable salary that was payable to him or her during the 365 days ending immediately before he or she ceased to be employed in any pensionable employment entered into by him or her after he or she became entitled to payment of the pension, whichever is the greater; and

(b) where the teacher’s pensionable salary was the amount specified in regulation E34(2)(b) or (3A), the highest annual rate of contributable salary that was payable to him or her during his or her pensionable salary service or, if applicable, the highest rate of contributable salary that was payable to him or her during any period of pensionable employment entered into by him or her after he or she became entitled to payment of pension, whichever is the greater,

or, in either case, where the previous employment was part-time, the full-time equivalent of such salary.

(3C) The salary of reference for a teacher whose most recent entitlement to payment of a retirement pension arises on or after 1st April 2007 but before 1st April 2009 is the salary referred to in paragraph (3A) or (3B) whichever is the higher.”.

(6) In paragraph (7) for “regulation E6(1)(e)” substitute “regulation E6(7) or regulation E6A”.