The Teachers’ Pension Scheme (Scotland) Regulations 2014

Annual rate of phased retirement pension

This section has no associated Policy Notes

93.  The annual rate of phased retirement pension payable to a member (P) is found by—

(a)taking the amount of phased retirement earned pension specified in P’s pensioner member’s account;

(b)applying the standard reduction (if any) and the actuarial adjustment (if any) specified in that account in relation to that amount;

(c)if P has applied to receive an additional pension with the phased retirement earned pension, adding the amount of phased retirement additional pension specified in that account;

(d)applying the actuarial adjustment (if any) specified in that account in relation to that amount; and

(e)subtracting the commutation amount (if any) specified in that account in relation to the sum of those amounts.