The Police Pensions (Scotland) Regulations 2007

Final pensionable pay

24.—(1) The final pensionable pay of a regular police officer shall, subject to paragraphs (2) to (4), mean that officer’s average pensionable pay–

(a) in respect of the period of 12 months ending on the later of–

(i) the date of that officer’s last day of service in a period during which pension contributions were payable by that officer under regulation 7; or

(ii) the last day in respect of which payment has been made under regulation 10(2)(b);

(b) in respect of either of the 2 periods of 12 months that immediately preceded the period mentioned in sub-paragraph (a); or

(c) taken as an annual average in respect of any 3 consecutive periods of 12 months, ending an exact number of years before the date mentioned in sub-paragraph (a), falling within the period of 7 years that immediately preceded the earlier of the 2 periods mentioned in sub-paragraph (b),

whichever is the greatest.

(2) Subject to paragraph (3), where a regular police officer, having made an election under regulation 9, has, within the period of 3 years immediately preceding that officer’s last day of service as such and at a time when that officer had an entitlement to a deferred pension, cancelled that election in accordance with regulation 9(5), then that officer’s final pensionable pay shall be calculated–

(a) in respect of the period of pensionable service the officer was entitled to reckon as at the date on which the election took effect, in accordance with paragraph (1), which shall apply, as if–

(i) for the purposes of paragraph (1)(a)(i) the date of that officer’s last day of service were the date on which the election took effect; and

(ii) paragraph (1)(a)(ii) applied only in respect of any payment in respect of a period of unpaid maternity leave, unpaid parental leave or unpaid sick leave taken in the period before the election took effect; and

(b) in respect of the period of pensionable service reckonable by reason of service beginning on the date on which the aforementioned cancellation of that officer’s election took effect and ending on that officer’s last day of service (including any service reckonable by virtue of the receipt by the police authority during that period of a transfer value), in accordance with paragraph (1) without any such modification as is specified in sub-paragraph (a).

(3) In a case where a regular police officer’s final pensionable pay is calculated in accordance with paragraph (2), for the purposes of calculating any award under Part 4, that officer’s final pensionable pay as calculated in accordance with sub-paragraphs (a) and (b) respectively shall be applied to the period of service mentioned in the sub-paragraph in question.

(4) Solely, for the purpose of determining the greatest amount under paragraph (1) (including in cases where that paragraph applies as set out in paragraph (2)(a) and (b)), the amount of the average pensionable pay of a regular police officer in respect of any period of 12 months to which paragraph (1)(b) or (c) relates shall be treated as increased by the same amount as that by which an annual pension of an amount equal to that average pensionable pay would have been increased under the Pensions (Increase) Act 1971(1) by the last day of the period referred to in paragraph (1)(a) (as modified, for cases within paragraph (2)(a)) if the said annual pension had come into payment on the day immediately following that on which the relevant period of 12 months to which paragraph (1)(b) or (c) relates ended.

(1)

1971 c. 56; relevantly amended by the Pensions (Increase) Act 1974 (c. 9).