The Teachers' Superannuation (Scotland) Amendment Regulations 2007

Amendment of the Teachers' Superannuation (Scotland) Regulations 2005

55.—(1) Regulation E34 (pensionable salary) is amended as follows.

(2) For paragraphs (1) to (5) substitute the following–

“(1) A teacher’s pensionable salary is either that specified in paragraph (2) or calculated in accordance with regulation E34A.

(2) Where–

(a) the teacher’s full salary in the last 365 days of the teacher’s pensionable salary service is greater than the salary determined under regulation E34A(3); or

(b) the teacher has a pensionable salary service of 365 days or less,

the teacher’s pensionable salary is (subject to paragraph (11)) the teacher’s full salary in the last 365 days of the teacher’s pensionable salary service.

(3) Where the salary determined under regulation E34A(3) is greater than

• the teacher’s full salary in the last 365 days of the teacher’s pensionable salary service the pensionable salary is that specified in regulation E34A.

(4) Pensionable salary service comprises–

(a) any period spent by the teacher in pensionable employment;

(b) any period counting as reckonable service by virtue of regulation D4;

(c) any period of comparable British service which began before 1st April 1974 and has not been followed by a period of pensionable employment and for which a transfer value has not been accepted;

(d) any period of a kind described in Schedule 8; and

(e) any period counting as reckonable service by virtue of regulation C9.

(5) For the purposes of paragraphs (2), (3) and (11) periods when the teacher was not in pensionable employment shall be disregarded and accordingly the periods of 365 days and 1095 days referred to in those paragraphs may be discontinuous.”.

(3) In paragraph (6) for “(2), (3)(a)” substitute “(4)(a)”.

(4) In paragraph (7)–

(a) in sub-paragraphs (a) to (e) for “(3)” substitute “(4)”; and

(b) in sub-paragraph (c) for “regulation C8 or C9” substitute “old regulation C8 or regulation C9”.

(5) In paragraph (10) for “the material part of his or her terminal service” substitute “the last 365 days of his or her pensionable salary service”.

(6) After paragraph (10) insert the following–

“(10A) Paragraph (11) applies where (disregarding the effect of that paragraph) a teacher’s pensionable salary service would be that specified in paragraph (2).”.

(7) In paragraph (11) for “where at any time during the material part of a teacher’s terminal service a teacher has received” substitute “where at any time during the last 1095 days of his or her pensionable salary service a teacher to whom this paragraph applies has received”.

(8) In paragraph (12)(a) for “E6(1)(c)” substitute “E6(5)”.

(9) In paragraph (14)(a) after “lump sum payment” insert “(where regulation E8 applies to the teacher)”.

(10) After paragraph (14) insert the following–

“(14A) For the purposes of this regulation, in computing periods consisting of numbers of days, no account shall be taken of a leap year day (29th February) except as provided by paragraph (14B).

(14B) Where however a teacher’s pensionable salary service ends in a leap year on or after the leap year day that leap year day shall be included in the period of 365 days referred to in paragraph (2).”.

(11) In paragraph (15) for “the material part of his or her terminal service” substitute “his or her last 365 days of pensionable salary service”.