The Teachers' Pensions Regulations 2010

1. Introductory Text

2. PART 1 Preliminary

   1. 1. Citation and commencement

   2. 2. Interpretation

   3. 2A. Marriage of a same sex couple

   4. 2B. Living together as a same sex couple

   5. 2C. Continuation of marriage where Scheme member acquires new legal gender

   6. 3. Meaning of “employer” in certain cases

   7. 4. Meaning of “further employment”

3. PART 2 Pensionable employment

   1. 5. Meaning of “pensionable employment”

   2. 6. Pensionable employment: general

   3. 7. Employment not pensionable: general

   4. 8. Employment not pensionable: contributions not paid

   5. 9. Election for employment not to be pensionable

   6. 10. Election for employment to be pensionable

   7. 11. Backdating elections for employment to be pensionable

   8. 12. Election for part-time employment before 1st May 1995 to be pensionable

   9. 13. Accepted schools

   10. 13A. Accepted phased withdrawal schools

   11. 14. Accepted function providers

   12. 14A. Meaning of “accepted member”

   13. 14B. Meaning of “contracting scheme employer”

   14. 14C. Meaning of “fair deal transfer date”

   15. 14D. Meaning of “transferred services”

   16. 14E. Meaning of “Participation Agreement”

   17. 14F. Meaning of “accepted employer”

   18. 14G. Obligations of accepted employer

   19. 14H. Termination and resumption of accepted employer status

4. PART 3 Contributions

   1. CHAPTER 1 Contributable Salary

      1. 15. Contributable salary

      2. 16. Contributable salary - residential accommodation

      3. 17. Cap on contributable salary

   2. CHAPTER 2 Employees' Contributions

      1. 18. Teachers' ordinary contributions

      2. 19. Election to pay contributions by a person serving in a reserve force

      3. 20. Contributions for additional pensions

      4. 21. Family benefit contributions

      5. 22. Entitlement to repayment of balance of contributions

      6. 23. Calculation of contributions to be repaid

      7. 24. Application for repayment of contributions

      8. 25. Return of repaid contributions

      9. 26. Repayment of contributions where salary is restricted under regulation 39

   3. CHAPTER 3 Employers' contributions

      1. 27. Employers' contributions

   4. CHAPTER 4 Deduction and payment of contributions

      1. 28. Deduction by employers of contributions, etc. from salary, payment in default and interest

      2. 29. Recovery of unpaid contributions from benefits

      3. 30. Payment by employers to Secretary of State

5. PART 4 Transfers

   1. CHAPTER 1 General provisions

      1. 31. Application of Part

      2. 31A. Interpretation of Part

      3. 32A. Reduction in transfer value: lifetime allowance charge

   2. CHAPTER 2 Transfers on a club basis

      1. SECTION 1 Application of Chapter

         1. 33. Application of this Chapter

      2. SECTION 2 Transfers out

         1. 33A. Application of this Section

         2. 33B. Payment under this Section

         3. 33C. Restrictions on the payment of a club transfer value

      3. SECTION 3 Transfers in

         1. 33D. Application of this Section

         2. 33E. Receipt under this Section

   3. CHAPTER 3 Transfers on a comparable United Kingdom service basis

      1. SECTION 1 Application of Chapter

         1. 34. Application of this Chapter

      2. SECTION 2 Transfers out

         1. 34A. Application of this Section

         2. 34B. Payment under this Section

      3. SECTION 3 Transfers in

         1. 34C. Application of this Section

         2. 34D. Receipt under this Section

   4. CHAPTER 4 Transfers on a cash equivalent basis

      1. SECTION 1 Application of Chapter

         1. 35. Application of this Chapter

      2. SECTION 2 Transfers out

         1. 35A. Application of this Section

         2. 35B. Payment under this Section

         3. 35C. Restrictions on the payment of a transfer value

         4. 35D. Limitation on payment of transfer values

      3. SECTION 3 Transfers in

         1. 35E. Application of this Section

         2. 35F. Receipt under this Section

         3. 35G. Restrictions on the acceptance of a transfer value

   5. CHAPTER 5 Bulk transfers

      1. SECTION 1 Transfers out

         1. 36. Payment of bulk transfer values

      2. SECTION 2 Transfers in

         1. 36A. Acceptance of bulk transfer values

6. PART 5 Average salary

   1. 37. Average salary: teacher in pensionable employment, etc. on or after 1st January 2007

   2. 38. Average salary: teacher not in pensionable employment etc. after 31st December 2006

   3. 39. Restriction on average salary

   4. 40. Average salary: supplemental

7. PART 6 Reckonable service

   1. 41. Reckonable service

   2. 42. Reckonable service: exclusions

   3. 43. Calculation of reckonable service where pensionable employment is part time

   4. 44. Calculation of reckonable service where cap on contributable salary is removed

8. PART 7 Benefits for teachers

   1. CHAPTER 1 Preliminary

      1. 45. Introduction

      2. 46. Benefits for teachers (further employment)

   2. CHAPTER 2 Interpretation of provisions relating to normal pension age

      1. 47. “2007 or later entrant”: meaning and normal pension age

      2. 48. “Person with mixed service”: meaning and normal pension age

      3. 49. “Pre-2007 entrant”: meaning and normal pension age

      4. 50. Meaning of “NPA 60 reckonable service” and “NPA 65 reckonable service”

      5. 51. Meaning of “UK transferee with NPA 60 rights, etc.”

      6. 52. Meaning of “public sector TUPE transferee, etc.”

      7. 53. Meaning of “disqualifying break” and “post-break employment start date”

   3. CHAPTER 3 Meaning of “qualified for retirement benefits” and “qualified for retirement benefits following further employment”

      1. 54. Meaning of “qualified for retirement benefits”

      2. 55. Retirement benefits qualification service

      3. 56. Meaning of “qualified for retirement benefits following further employment”

   4. CHAPTER 4 Phased retirement and retirement benefits

      1. 57. Election to receive phased retirement benefits

      2. 58. Phased retirement benefits

      3. 59. Cessation of phased retirement pension

      4. 60. Retirement benefits

      5. 61. Annual rate of phased retirement and retirement pension

      6. 62. Amount of phased retirement and retirement lump sum

      7. 63. Reduction of benefits: duplicate pensions

      8. 64. Interpretation: abatement of pension

      9. 64A. Scope of abatement of retirement pension following further employment

      10. 64B. Abatement of a retirement pension following further employment

      11. 64C. Method of abatement

      12. 64D. Recovery of overpaid pension

   5. CHAPTER 5 Total incapacity benefits and cessation of ill health pensions etc.

      1. 65. Total incapacity benefits

      2. 66. Annual rate of total incapacity pension and amount of total incapacity lump sum

      3. 67. Cessation of total incapacity pension

      4. 68. Cessation and reinstatement of ill-health pension (application received before 6th January 2007)

      5. 69. Cessation of ill-health pension (application received on or after 6th January 2007)

      6. 70. Calculation of retirement benefits after ill-health pension ceases to be payable

      7. 71. Calculation of retirement benefits after ill-health pension ceases to be payable: supplemental

      8. 72. Reduction of ill health pension and total incapacity pension

   6. CHAPTER 6 Additional pensions

      1. 73. Election to receive additional pension with phased retirement pension

      2. 74. Cessation of additional pension paid with phased retirement pension

      3. 75. Additional pension paid with retirement pension

      4. 76. Cessation of additional pension paid with ill-health pension

   7. CHAPTER 7 Other benefits

      1. 77. Short-service annuity

      2. 78. Short-service annuity: unauthorised payments

      3. 79. Short-service serious ill -health grant

      4. 80. Admitted service benefits

      5. 81. Annual rate of admitted service pension and amount of admitted service lump sum

9. PART 8 Death grants

   1. 82. Person to whom death grant is payable

   2. 83. Death grant: death in service

   3. 84. Death grant: death in service (further employment)

   4. 85. Death grant: death out of service

   5. 86. Death grant: death out of service (further employment)

   6. 87. Death grant: death of pensioner

   7. 87A. Pension protection lump sum death benefit

10. PART 9 Family benefits

    1. 88. Introduction

    2. 89. Family benefits (further employment)

    3. 90. Surviving qualifying partner

    4. 91. Nomination of surviving nominated beneficiary

    5. 92. Meaning of “surviving adult”

    6. 93. Meaning of “eligible child”

    7. 94. Adult pensions

    8. 95. Adult pensions: short-term rate

    9. 96. Adult pensions: long-term rate

    10. 97. Child pensions

    11. 98. Child pensions: short-term rate

    12. 99. Child pensions: long-term rate

    13. 100. Short-term rate of adult and child pensions: supplemental

    14. 101. Additional pensions for surviving adults

11. PART 10 Benefits for pension credit members

    1. 102. Introduction and interpretation

    2. 103. Person to whom death grant is payable on death of pension credit member

    3. 104. Death grant: death of pension credit member before benefits payable

    4. 105. Pension credit retirement benefits

    5. 106. Death grant: death of pension credit member after benefits payable

12. PART 11 General

    1. 107. Payment of benefits on application to Secretary of State

    2. 108. Lump sums: declaration

    3. 109. Monthly payments

    4. 110. Quarterly payments

    5. 111. Apportionment Act 1870 not to apply

    6. 112. Interest on late payment of benefits

    7. 113. Payment of benefits in certain cases

    8. 114. Cessation, etc. of benefits where no entitlement

    9. 115. Evidence of continuing entitlement, etc. to benefit

    10. 116. Election to receive lump sum in place of part of pension

    11. 117. Person to be treated as electing to receive lump sum in place of pension

    12. 118. Commutation: serious ill health

    13. 119. Commutation: small pensions

    14. 120. Guaranteed minimum pensions

    15. 121. Forfeiture of benefits

    16. 122. Benefits not assignable G

    17. 123. Reduction of benefits: annual allowance and lifetime allowance charge

    18. 124. General prohibition on unauthorised payments

13. PART 12 Finance

    1. 125. Teachers' Pension Budgeting and Valuation Account

    2. 126. Receipts etc. to be credited

    3. 127. Payments to be debited

    4. 128. Actuarial review

    5. 129. Meaning of “standard rate” of interest

14. PART 13 Miscellaneous and supplemental

    1. 130. Appropriate factor

    2. 131. Employers: records, etc.

    3. 132. Teachers etc.: information and documents

    4. 133. Extension of time

    5. 134. Calculation of full -time equivalent salary

    6. 135. Modified application in certain cases

    7. 136. Meaning of payment being “initiated”

    8. 137. Election in respect of protected benefits

    9. 138. Revocations, savings and transitional provisions and consequential amendments

15. Signature

16. 1. SCHEDULE 1

       Glossary of expressions

    2. SCHEDULE 2

       Pensionable employment

       1. PART 1 Employments pensionable without election

          1. 1. Teacher employed by— (a) a local authority in connection with...

          2. 2. Teacher employed— (a) in an Academy, school, alternative provision Academy,...

          3. 3. Teacher employed by the proprietor of, or by anyone else...

          4. 3A. Accepted phased withdrawal teacher employed by the proprietor of, or...

          5. 4. Teacher employed by a function provider in connection with the...

          6. 5. Teacher employed by the proprietor of, or by anyone else...

          7. 6. Teacher employed by the governing body (as defined in section...

          8. 7. Teacher employed by a university established on or after 6th...

          9. 8. Teacher employed by the proprietor of— (a) a community home...

          10. 9. Teacher employed by a local authority or by a voluntary...

          11. 10. Teacher employed by the Secretary of State or the Welsh...

          12. 11. Teacher employed for the purpose of instructing, training or superintending...

          13. 12. Teacher employed by the Secretary of State in a European...

          14. 13. Organiser employed as a youth and community worker by a...

          15. 14. Teacher employed by the Field Studies Council.

          16. 14A. An accepted member employed by an accepted employer.

       2. PART 2 Employments pensionable on election

          1. 15. Teacher employed by the proprietor of an institution for the...

          2. 16. Teacher, supervisor or youth worker employed for the purposes of...

          3. 17. Organiser employed by— (a) a diocesan board of education established...

       3. PART 3 Employments pensionable on election with employer consent

          1. 18. Teacher employed in, or in connection with, an establishment for...

          2. 19. Teacher employed by a person to whom grants are made...

          3. 20. Organiser employed by— (a) the United Kingdom Sports Council,

          4. 21. Organiser employed as a youth and community worker by a...

          5. 22. Organiser employed by— (a) Action for Blind People;

          6. 23. Teacher employed by a university who was employed by an...

          7. 24. Teacher or organiser employed by a body formerly falling within...

          8. 25. Teacher employed by the proprietor of, or anyone else concerned...

          9. 26. Teacher employed in the Lycée Français Charles de Gaulle de...

    3. SCHEDULE 3

       Employees' and employers' contributions

       1. 1. Interpretation

       2. 2. Employees' contributions

       3. 3. (1) This paragraph applies, in relation to each contribution period...

       4. 4. Employers' contributions

       5. 5. Supplemental

    4. SCHEDULE 4

       Contributions for additional pensions

       1. 1. Interpretation

       2. 2. Election to pay contributions for additional pension

       3. 3. Maximum amount of additional pension

       4. 4. Determination of contributions

       5. 5. Lump sum election: payment of contributions and credit of additional pension

       6. 6. Monthly contribution election: payment of contributions and credit of additional pension

       7. 7. AP beneficiary becoming entitled to pension during payment period

       8. 8. AP beneficiary revoking election during payment period

       9. 9. AP beneficiary ceasing to be in pensionable employment during payment period

       10. 10. Incapacity of AP beneficiary during payment or refund period

       11. 11. Death of AP beneficiary during payment or refund period

       12. 12. Actuarial advice

    5. SCHEDULE 5

       Family benefit contributions

       1. PART 1 Elections

          1. 1. A qualifying person who is a pre-2007 entrant or a...

          2. 2. A person (P) is a qualifying person if P is...

          3. 3. “Non-qualifying service” means— (a) where the qualifying person (P) is...

          4. 4. The election must be made during the election period (determined...

          5. 5. The election period begins— (a) where the person making the...

          6. 6. The election period ends on the earlier of the day...

          7. 7. (1) Where a person (P) marries or forms a civil...

          8. 8. If a qualifying person (P) dies before the end of...

          9. 9. A qualifying person's (P's) beneficiary is— (a) where P is...

          10. 10. The person who makes an election must specify in the...

          11. 11. Where an election is made under paragraph 1–

          12. 12. But an election stating that family benefits are to be...

          13. 13. Where a qualifying person's (P's) pensionable employment is part time,...

          14. 14. Except as provided in paragraph 20(1), an election under this...

          15. 15. (1) This paragraph applies where the qualifying person (P) states...

          16. 16. (1) Except where paragraph 15 applies, the person who makes...

       2. PART 2 Further provisions where family benefit contributions are to be paid by Method 1

          1. 17. This Part applies where family benefit contributions are payable by...

          2. 18. (1) The payment period begins on the first day of...

          3. 19. (1) The contributions— (a) are payable from the start of...

          4. 20. (1) The election may at any time be varied by...

          5. 21. (1) Paragraphs 22 to 26 apply where family benefit contributions...

          6. 22. (1) This paragraph applies where the person paying the contributions...

          7. 23. (1) This paragraph applies where— (a) the person paying the...

          8. 24. (1) This paragraph applies where— (a) the person paying the...

          9. 25. (1) This paragraph applies where— (a) the person paying the...

          10. 26. (1) This paragraph applies where the person paying the contributions...

          11. 27. Where— (a) a deduction has fallen to be made under...

    6. SCHEDULE 6

       Transfer values

       1. PART 1 Outward Transfers

          1. 1. For the purposes of this Part— (a) a transfer value...

          2. 2. Paragraphs 3 to 6 are subject to paragraphs 7 to...

          3. 3. Where— (a) a transfer value is payable to the scheme...

          4. 4. Where— (a) a transfer value is payable to the scheme...

          5. 5. Where— (a) a transfer value is payable to the scheme...

          6. 6. Where— (a) a transfer value is payable to the scheme...

          7. 7. Unless the receiving scheme is a club scheme, where—

          8. 8. Where a person has elected to receive phased retirement benefits...

          9. 9. (1) This paragraph applies where— (a) a transfer value falls...

          10. 10. Where a transfer value is paid to the scheme managers...

          11. 10A. The Secretary of State may, on the advice of the...

       2. PART 2 Inward Transfers

          1. 11. If Section 3 of Chapter 3 of Part 4 (Transfers...

          2. 11A. (1) If Section 3 of Chapter 2 of Part 4...

          3. 12. (1) If Section 3 of Chapter 4 of Part 4...

          4. 13. (1) This paragraph applies where— (a) the person is subject...

       3. PART 3 Inward transfers: bulk transfers

          1. 14. In this Part “bulk transfer” has the same meaning as...

          2. 15. The person is entitled to count as reckonable service a...

    7. SCHEDULE 7

       Retirement benefits

       1. 1. Case A: retirement on or after reaching normal pension age

       2. 2. (1) Where a person (P) satisfies the condition for retirement,...

       3. 3. Case C: ill-health retirement

       4. 4. (1) A person (P) does not fall within paragraph 3...

       5. 5. (1) Where a person (P) falls within paragraph 3, Case...

       6. 6. (1) The entitlement day for Case C is the latest...

       7. 7. Case D: premature retirement

       8. 8. (1) Where a person (P) falls within paragraph 7, Case...

       9. 9. The entitlement day for Case D is the day after...

       10. 10. Case E: early retirement with actuarial adjustment

       11. 11. (1) Where a person (P) falls within paragraph 10, Case...

       12. 12. (1) Where a person (P) is not in pensionable or...

       13. 13. General

       14. 14. For the purpose of this Schedule— (a) a person is...

    8. SCHEDULE 8

       Adult pension qualification service

       1. 1. Pensions for surviving adults: general

       2. 2. Pensions for widowers (other than widowers with pre-1988 rights) of female members who died before 5th December 2005

       3. 3. Pensions for surviving civil partners

       4. 4. Pensions for surviving qualifying partners

       5. 5. Periods not counting for adult pension qualification service

    9. SCHEDULE 9

       Family benefit service

       1. PART 1 Family Benefit Service: Adults

          1. 1. Pensions for certain surviving adults where marriage or civil partnership takes place before pensionable employment ceases and for surviving nominated beneficiaries

          2. 2. Pensions for certain surviving adults where marriage or civil partnership takes place after pensionable employment ceases

          3. 3. Pensions for widowers (other than widowers with pre-1988 rights) of female members who died before 5th December 2005

          4. 4. Pensions for surviving civil partners

          5. 5. Pensions for surviving qualifying partners

       2. PART 2 Family Benefit Service: Children

          1. 6. D's family benefit service is the total of the following—...

       3. PART 3 Supplemental

          1. 7. Enhancement period

          2. 8. Enhancement period (further employment)

    10. SCHEDULE 10

        Modified application in certain cases

        1. PART 1 Employment at reduced salary

           1. 1. Application of Part 1 and interpretation

           2. 2. Calculation of benefits other than in service and out of service death grants

        2. PART 2 Policy scheme service

           1. 3. Policy scheme service

        3. PART 3 Specified country service

           1. 4. Specified country service

    11. SCHEDULE 11

        Amendments to the Teachers' Superannuation (Additional Voluntary Contributions) Regulations 1994 and the Teachers (Compensation for Redundancy and Premature Retirement) Regulations 1997

        1. PART 1 The Teachers' Superannuation (Additional Voluntary Contributions) Regulations 1994

           1. 1. TSAVCR 1994 are amended in accordance with this Part.

           2. 2. For regulation 2(2) substitute— (2) In these Regulations—

           3. 3. In regulation 2(3)— (a) in the definition of “civil partner”...

           4. 4. In regulation 7(2)(c) for “old regulation C9 or regulation C10...

           5. 5. In regulation 11(2)(b) for “F1 or F1A of the 1997...

           6. 6. In regulation 12(1)(b) for “becomes entitled to payment of retirement...

           7. 7. In regulation 13A(5) for “child as defined in the 1997...

           8. 8. In regulation 15(1)(b) for “ C15 of the 1997 Regulations”...

           9. 9. In regulation 16(3) for “E20(7) of the 1997” Regulations substitute...

        2. PART 2 The Teachers (Compensation for Redundancy and Premature Retirement) Regulations 1997

           1. 10. The Teachers (Compensation for Redundancy and Premature Retirement) Regulations 1997...

           2. 11. In regulation 2 in the definition of “the Pensions Regulations”...

           3. 12. In regulation 3 (a) in paragraph (3) for “1 (as...

           4. 13. In regulation 4(7)— (a) in sub-paragraph (a) for “50” substitute...

           5. 14. In regulation 7— (a) for paragraph (1) substitute—

           6. 15. In regulation 8— (a) in paragraph (1) for “E14” substitute...

           7. 16. For regulation 9 substitute— Supplementary death grants (1) This regulation applies where a death grant may be...

           8. 17. In regulation 10— (a) for paragraph (1) substitute—

           9. 18. In regulation 12(4)(c) and (5)(a) and (b) for “E5(6) or...

           10. 19. For regulation 14(1) substitute— (1) This regulation applies where a...

           11. 20. For regulation 15(1) substitute— (1) This regulation applies where a...

           12. 21. In regulation 22(6B) for “the accepted function provider (within the...

           13. 22. In Schedule 2— (a) in paragraph 1 for “paragraph 28A...

    12. SCHEDULE 12

        Revocations

    13. SCHEDULE 13

        Savings and transitional provisions

        1. PART 1 Interpretation

           1. 1. In this Schedule— “the revoked instruments” means the regulations revoked...

        2. PART 2 General

           1. 2. (1) Anything done or having effect as if done under...

           2. 3. The revocation by these Regulations of a transitional provision relating...

           3. 4. (1) The revocation by these Regulations of a provision previously...

        3. PART 3 Contributions

           1. 5. General

           2. 6. Salary on which contributions are payable: elections made under regulation C2 of TPR 1997

           3. 7. Contributions for past period: elections made under regulation C4 of TPR 1997

           4. 8. Despite the revocation of TPR 1997, and save as provided...

           5. 8A. (1) Paragraph 8 does not apply to paragraph 8(6) of...

           6. 9. Where Part 1 of Schedule 4 to TPR 1997 continues...

           7. 10. Contributions for past period: elections made under previous provisions

           8. 11. Contributions for current period: elections made under regulation C9 of the 1997 Regulations

           9. 12. Reckonable service arising from payment of contributions in respect of past periods

           10. 13. Repayment of certain contributions paid for family benefits

           11. 14. Return of repaid contributions by instalments

           12. 15. Employment not pensionable; contributions not paid

           13. 16. Family benefit contributions

        4. PART 4 Interest on unpaid contributions-transitional and transitory provisions

           1. 17. In this Part— (a) “the interest change date” is 1st...

           2. 18. (1) This paragraph applies where— (a) on the interest change...

           3. 19. (1) This paragraph applies where, on the interest change date,...

           4. 20. This Part, in its application to contributions which remain to...

        5. PART 5 Other provisions

           1. 21. Reckonable service

           2. 22. Further employment commencing before 1st April 1997

           3. 23. Restriction on average salary: retirement benefits payable on 1st September 2010

           4. 24. Actuarial Review

           5. 25. National Insurance modification of pensions

           6. 26. Person formerly members of the National Health Service Pension Scheme

           7. 27. Supplemental

17. Explanatory Note