The Teachers' Superannuation (Scotland) Regulations 1993

9.—(1) Subject to paragraphs 10 to 12, the additional contributions consist of a lump sum of AxBxC, where–

• A is the length of the past period, expressed in years and any fraction of a year,

• B is the annual rate of the teacher’s contributable salary at the date on which notice of the election was given, and

• C is the percentage ascertained from Table 3 below.

TABLE 3

Age on date of election	Percentage
under 23	29.53
23	28.50
24	27.47
25	26.45
26	25.43
27	24.54
28	23.77
29	23.12
30	22.57
31	22.10
32	21.67
33	21.27
34	20.92
35	20.62
36	20.37
37	20.19
38	20.05
39	19.97
40	19.91
41	19.86
42	19.84
43	19.86
44	19.89
45	19.92
46	19.96
47	20.02
48	20.11
49	20.22
50	20.36
51	20.52
52	20.69
53	20.86
54	21.04
55	21.22
56	21.52
57	22.02
58	22.72
59	23.52
60	24.39
61	23.88
62	23.37
63	22.86
64	22.34
65	21.81
66	21.29
67	20.76
68	20.24
69	19.71

(2) If the lump sum is not paid within one month after the date on which the election became irrevocable under regulation C3(13), the election ceases to have effect.