The Police Pensions (Scotland) Regulations 2007

Calculation of enhanced top-up ill-health pension

31.—(1) A police officer’s enhanced top-up ill-health pension shall be an annual sum payable for life and a lump-sum payment, calculated by deducting the annual sum and lump-sum payment payable as that officer’s standard ill-health pension from the annual sum and lump sum respectively as calculated in accordance with paragraphs (2) to (6) (“enhanced top-up totals”).

(2) A police officer’s enhanced top-up totals shall be calculated in accordance with regulation 28 as if the officer had been entitled to an ordinary pension at the date of that officer’s retirement, but for the purposes of that calculation the pensionable service the officer concerned is entitled to reckon as at the date of that officer’s retirement shall be treated as having been increased in accordance with the provisions of paragraphs (3) or (4), subject to paragraph (6), as the case may require.

(3) In the case of an officer entitled to reckon less than 5 years' pensionable service as at the date of that officer’s retirement, either–

(a) the period of that officer’s pensionable service shall be multiplied by 4; or

(b) there shall be added to that service a period equivalent to half of the pensionable service the officer would have become entitled to reckon in respect of the period beginning with the date of the officer’s retirement and ending on the day immediately before that on which the officer would attain the age of 55 years, had the officer continued to serve and to pay pension contributions in accordance with regulation 7 (“prospective service”),

whichever amounts to the lesser period.

(4) In the case of an officer entitled to reckon 5 or more years' pensionable service as at the date of that officer’s retirement, there shall be added to that service a period equivalent to half of that officer’s prospective service.

(5) In the case of an officer who has spent one or more periods in part-time service as such, in determining the number of years of pensionable service that the officer is entitled to reckon as at the date of that officer’s retirement for the purposes of paragraphs (3) and (4), a period of service by virtue of which that officer’s pensionable service is reckonable as if it were a period of full-time service (but this paragraph does not apply so as to affect any other references to pensionable service in paragraphs (3), (4) and (6)).

(6) In the case of an officer who has spent one or more periods in part-time service as such, the period of prospective service for the purposes of paragraph (3)(b) or (4), as the case may be, shall be calculated as if, during the period beginning with the date of the officer’s retirement and ending on the day immediately before that on which the officer would attain the age of 55 years, the officer would have served part-time for the same proportion of that period as that officer’s total pensionable service before that officer’s retirement bears to the total pensionable service that officer would have been entitled to reckon before that officer’s retirement if all that service had been full-time.

(7) If in a case where any of the officer’s service by virtue of which that officer’s pensionable service is reckonable was part-time service, the amount of the pension calculated in accordance with the preceding paragraphs would be less than it would have been if that officer had become entitled to receive the pension at an earlier date, then the pension shall be of that amount instead.