The Police Pensions (Scotland) Regulations 2007

Reckoning of increased benefits

60.—(1) Subject to the following provisions of this regulation, for the purposes of calculating any award under Part 4 to or in respect of a regular police officer, added years purchased in pursuance of an election under regulation 56(2) shall be reckonable in the same way as other pensionable service reckonable by the officer.

(2) Subject to regulation 58(2), in a case where a regular police officer elects under regulation 56(3) to make payments by way of a lump sum, the officer shall be entitled to reckon the number of added years specified in the officer’s notice of election under regulation 56(3)(a).

(3) In a case where a regular police officer elects under regulation 56(3)(c) to make payments by way of periodical contributions, the officer shall be entitled to reckon the number of added years determined in accordance with the following provisions of this regulation.

(4) Unless a regular police officer is in part-time service and has elected to pay contributions at the same percentage of the officer’s pensionable pay as if the officer were in full-time service as in regulation 59(6), in a case where the periodical contributions continue in payment until the date specified in the notice of election, the officer will be entitled to reckon the number of added years specified in their notice of election under regulation 56(3)(a).

(5) This paragraph applies where a regular police officer has commenced payment of periodical contributions in accordance with an election under regulation 56(2) and dies in service or retires with an entitlement to an ill-health pension under regulation 29.

(6) In a case in which paragraph (5) applies, the officer concerned shall, subject to paragraph (8), be entitled to reckon all the added years specified in the officer’s notice of election under regulation 56(3)(a) save that where–

(a) the officer had discontinued payment of periodical contributions on grounds of financial hardship under regulation 57(3) or;

(b) the officer were an officer with part-time service and had elected to pay contributions at the same percentage of the officer’s pensionable pay as if the officer were in full-time service as in regulation 59(6),

the officer shall be entitled to reckon a proportion of such benefits, determined in accordance with the formula set out in paragraph (7).

(7) The formula referred to in paragraph (6) is–

where–

• AY is the number of added years specified in the notice of election in accordance with regulation 56(3)(a);

• PM is the aggregate length of the periods during which periodical contributions were made calculated in accordance with paragraph (13) where applicable; and

• PD is the length of the period beginning with the date on which the election under regulation 56(2) took effect and ending on the date on which the officer concerned died or retired on the ground of disablement, as the case may be.

(8) In a case in which the officer concerned retired with–

(a) an entitlement to a standard ill-health pension and that entitlement ceases in accordance with regulation 51; or

(b) an entitlement to an enhanced top-up ill-health pension and that entitlement ceases in accordance with regulation 51 in circumstances where the officer does not then remain entitled to a standard ill-health pension under paragraph (8)(c) of that regulation,

then (whether or not the officer rejoins the officer’s former police force or joins another police force), the officer’s entitlement under paragraph (6) to reckon all or a proportion of the number of added years specified in the officer’s notice of election under regulation 56(3)(a) shall cease, but for the purposes of this regulation the officer will be deemed to have made the periodical contributions which, but for the officer’s retirement, would have fallen due during the period of that retirement:

Provided that where at the time of the officer’s retirement on the ground of disablement the officer was entitled to reckon the proportion of the added years which the officer elected to purchase given in paragraph (7) the officer shall be deemed to have made a proportion of such periodical contributions, determined in accordance with the formula set out in paragraph (9).

(9) The formula referred to in paragraph (8) is–

where

• PN is the length of the period beginning with the date on which the officer retired on the ground of disablement and ending on the date on which entitlement to the ill-health pension in question ceased, and PM and PD have the same meanings as in paragraph (7).

(10) This paragraph applies to a regular police officer in respect of whom–

(a) periodical contributions continue to be payable until the date specified in the notice of election, but had been discontinued for a period on the grounds of financial hardship under regulation 57(3), whether or not they were so discontinued at the date specified in the notice of election;

(b) periodical payments continue to be payable until the date specified in the notice of election, but the officer is an officer in part-time service and has elected to pay contributions payable at the same percentage of the officer’s pensionable pay as if the officer were in full-time service as in regulation 59(6);

(c) periodical contributions ceased in accordance with regulation 59(1)(b) on the date on which any election made by the officer under regulation 9 takes effect; or

(d) periodical contributions ceased in accordance with regulation 59(1)(c) on the date on which the officer retired under regulation 18, 19 or 20, as the case may be, or otherwise ceased to serve as a regular police officer.

(11) In a case in which paragraph (10) applies, the officer shall be entitled to reckon a proportion of the number of added years specified in the officer’s notice of election under regulation 56(3)(a), determined in accordance with the formula set out in paragraph (12).

(12) The formula referred to in paragraph (11) is–

where–

• AY is the number of added years specified in the notice of election with regulation 56(3)(a);

• PM is the aggregate length in years of the period during which periodical contributions were paid, or deemed to have been paid, subject to paragraph (13); and

• PE is the length of the period beginning with the date on which the election under regulation 56(2) took effect and ending on the date specified in the notice of election in accordance with regulation 56(3)(b).

(13) In the case of a police officer with part-time service who elected to pay contributions at the same percentage of that officer’s pensionable pay as if the officer were in full-time service as in regulation 59(6), the number of days for which the officer is deemed to have paid periodical contributions during a period of part-time service is calculated by the application of the fraction specified in regulation 14(1).