These Regulations establish a career average re-valued earnings scheme for the payment of pensions and other benefits to and in respect of teachers in Scotland. They re-enact (with corrections) the Teachers’ Pension Scheme (Scotland) Regulations 2014, which are revoked.

Part 2 contains governance provisions including delegation of the scheme manager’s functions and establishment of the Scottish Teachers’ Pension Scheme Pension Board and the Scottish Teachers’ Pension Scheme Advisory Board.

Part 3 provides for scheme membership, It sets out the key concepts of eligible employment and pensionable earnings. It contains eligibility and auto-enrolment provisions.

Part 4 provides for the establishment of a member’s pension accounts in relation to a continuous period of pensionable service under this scheme.

Chapter 2 explains how the amount of accrued pension is calculated.

Chapter 3 provides for the establishment of pension accounts.

Chapter 4 provides for the establishment of the active member’s account. This Chapter provides for the proportion of pensionable earnings accrued as pension to be revalued each year until the member leaves pensionable service.

Chapter 5 provides for the establishment of additional pension accounts.

Chapter 6 provides for deferred members’ accounts and explains how the provisional amount of deferred pension is calculated.

Chapter 7 provides for the establishment of pensioner members’ accounts.

Chapter 8 provides for the establishment of pension credit members’ accounts.

Part 5 provides for a member’s entitlement to payment of retirement benefits. It sets out the key concept of qualifying service.

Part 6 provides for death grants and survivors’ benefits.

Part 7 provides for benefits for pension credit members.

Part 8 provides for the payment and calculation of pension benefits. It also provides for the recovery and suspension of benefits in certain cases.

Part 9 provides for the payment of contributions by members and employers and also the repayment of a member’s contributions after short-service.

Part 10 provides for the payment and receipt of transfer values including club transfers.

Part 11 contains supplementary provisions on matters including employment records and the provision of information between the scheme and members.

Schedule 1 describes eligible employment.

Schedule 2 makes provision for pension flexibilities.

Schedule 3 makes transitional provision.