2013 No. 71

Pensions

The Teachers’ Superannuation (Scotland) Amendment Regulations 2013

Made

Laid before the Scottish Parliament

Coming into force

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 9 and 12 of, and Schedule 3 to, the Superannuation Act 19721 and all other powers enabling them to do so.

In accordance with section 9(5) of that Act, the Scottish Ministers have consulted with representatives of education authorities and of teachers and with representatives of such other persons likely to be affected by these Regulations as appear to them to be appropriate.

In accordance with section 9(1) of that Act, the Treasury has approved the making of these Regulations2.

Citation and commencement1

1

These Regulations may be cited as the Teachers’ Superannuation (Scotland) Amendment Regulations 2013.

2

These Regulations come into force on 1st April 2013.

Amendment of the Teachers’ Superannuation (Scotland) Regulations 20052

For paragraphs (1) and (2) of regulation C3 (ordinary contributions) of the Teachers’ Superannuation (Scotland) Regulations 20053, substitute—

1

Subject to paragraph (3), a teacher who is in pensionable employment is to pay contributions in respect of the period between 1st April 2013 and 31st March 2014 in accordance with paragraph (2).

2

The percentage rate for an employee’s contributions is—

a

for each month during which the employee is in full-time pensionable employment, the rate set out in the table which is applicable to the employee’s annual contributable salary rate for that month; and

b

for each month during which the employee is in part-time pensionable employment, the rate set out in the table which is applicable to the full‑time equivalent of the employee’s annual contributable salary for that month.

Table

Full-time equivalent contributable salary band

£

Contribution Rate from 1st April 2013 to 31st March 2014

Below 15,000

15,000 to 25,999

26,000 to 31,999

32,000 to 39,999

40,000 to 44,999

45,000 to 74,999

75,000 to 99,999

100,000 and above

6.4%

7.0%

7.9%

8.8%

9.2%

10.1%

10.6%

11.2%

JOHN SWINNEYA member of the Scottish GovernmentSt Andrew’s House,Edinburgh

We consent

STEPHEN CRABBDESMOND SWAYNETwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Teachers’ Superannuation (Scotland) Regulations 2005 to adjust the tiering structure and the rates of contributions payable by teachers during 2013/14 in respect of their pensions.