The Teachers' Superannuation (Scotland) Regulations 1993

Effective reckonable service

E30.—(1) A teacher’s effective reckonable service is so much of his reckonable service as counts for the purpose of calculating a benefit under this Part, except a pension under regulation E25.

(2) Subject to paragraph (3), effective reckonable service does not include–

(a) any reckonable service in excess of 45 years; or

(b) any reckonable service in excess of 40 years before attaining age 60.

(3) In relation to a retirement lump sum, if the teacher’s reckonable service includes service before 1st October 1956–

(a) any reckonable service excluded by paragraph (2)(a) is to be taken from the beginning of his reckonable service; and

(b) paragraph (2)(b) does not apply.

(4) In respect of a teacher employed in part-time service under contracts of employment concurrently in force who ceases to be employed under any of those contracts in circumstances by virtue of which he becomes entitled to retiring allowances under regulation E5(1)(f), effective reckonable service does not include any reckonable service recorded whether before or after cessation of the said contract of employment in respect of any contracts of employment under which he continues to be employed.

(5) In relation to a retirement lump sum, if the teacher’s relevant service, that is to say the total of–

(a) the time he has spent in pensionable employment;

(b) any comparable British service counting as reckonable service by virtue of the receipt of a transfer value; and

(c) any period counting as reckonable service by virtue of regulation 6A of the 1977 Regulations,

is less than 20 years, his effective reckonable service does not include so much of any period counting as reckonable service by virtue of regulation D3 (past added years purchased by additional contributions) as exceeds the maximum ascertained from the Table below.

TABLE

Relevant service in years	Maximum
19	17 years
18	15 years
17	13 years
16	11 years
15	9 years
14	7 years
Fewer than 14	8 years less than the length in years and days of the relevant service

(6) For the purposes of paragraph (5) a person who becomes entitled to payment of retirement benefits by virtue of regulation E5(1)(e) or (f) (incapacity or redundancy before attaining the age of 60) is to be treated as having continued in pensionable employment up to that age.