Statutory Instrument 1999 No. 446 (S. 30)

      The Teachers' Superannuation (Scotland) Amendment Regulations 1999

      © Crown Copyright 1999

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STATUTORY INSTRUMENTS

1999 No. 446 (S. 30)

EDUCATION, SCOTLAND

The Teachers' Superannuation (Scotland) Amendment Regulations 1999

  Made 15th February 1999 
  Laid before Parliament 26th February 1999 
  Coming into force 1st April 1999 

The Secretary of State, in exercise of the powers conferred on him by sections 9 and 12 of, and Schedule 3 to, the Superannuation Act 1972[1] and of all other powers enabling him in that behalf, after consulting with representatives of education authorities and of teachers and with such representatives of other persons likely to be affected by the Regulations as appear to him to be appropriate in accordance with section 9(5) of that Act, and with the consent of the Treasury[2], hereby makes the following Regulations:

Citation, commencement and interpretation
     1.  - (1) These Regulations may be cited as the Teachers' Superannuation (Scotland) Amendment Regulations 1999, and shall come into force on 1st April 1999.

    (2) In these Regulations, "the 1992 Regulations" means the Teachers' Superannuation (Scotland) Regulations 1992[3].

Amendment of 1992 Regulations
     2. The 1992 Regulations shall be amended in accordance with regulations 3 to 21 below.

Part-time service
     3. For regulation B2 there shall be substituted the following regulation-

Accepted School
     4. At the end of regulation B4(5)(c) there shall be added the words ", whether under these Regulations or under the Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Regulations 1995[5].".

Contributions where an election under regulation B2(4) has been made
     5. After regulation C2 there shall be inserted-

Additional contributions for current period: service in a reserve force
     6. In regulation C8A[6], for paragraphs (1) to (4) there shall be substituted-

        " (1) This regulation applies to a teacher who ceases to be in pensionable employment by virtue of being called out or recalled for permanent service in Her Majesty's armed forces in pursuance of a call-out notice or call-out order or a recall order made under the Reserve Forces Act 1996[7], provided that-

      (a) the teacher does not apply for payment of any retirement benefits to which he would otherwise be entitled on ceasing to be in such employment; and

      (b) he does not accrue any reckonable service in the Armed Forces Pension Scheme or become a member of any other occupational pension scheme during his period of permanent service.

        (2) Subject to paragraphs (10) and (11), a teacher to whom this regulation applies may elect to pay additional contributions in order to become entitled to count as reckonable service a period ("the period") beginning on the day after the cessation of the pensionable employment and ending with the date on which he is released from permanent service or discharged.

        (3) An additional contribution is payable for each financial year and is-

      (a) 6% of the notional salary for so much of the period as falls within that financial year; and

      (b) where an election has been made under regulation C1A(1)[8], an amount equivalent to any contributions which would have been paid under regulation C2(1A)[9] for so much of the period as falls within that financial year taking the reference in that regulation to the teacher's actual contributable salary as a reference to the notional salary disregarding the election under regulation C1A(1).

        (4) The notional salary is the salary that would have been payable if pensionable employment had not ceased and the teacher had continued to be employed in the same post and on the same terms taking into account, where appropriate, any election under regulation C1A(1).".

Deduction, payment and recovery of contributions
     7. In regulation C14-

Amount of retirement lump sum
     8. For regulation E7 there shall be substituted-

Death gratuities
     9. After regulation E19(7) there shall be inserted-

Deficiency grants
     10. After regulation E20(6) there shall be inserted-

Nomination of beneficiaries
     11. For regulation E22(3) there shall be substituted-

Entitlement to short-term family benefits
     12. After regulation E23(4)(a) there shall be inserted-

Entitlement to long-term family benefits
     13. For regulation E25(5)(b) there shall be substituted-

Pensionable salary
     14. In regulation E29[10] for paragraph (13) there shall be substituted-

        " (13) Subject to paragraph (14), where at any time during the material part of a teacher's terminal service a teacher has received an increase in his contributable salary such that-

     B
    (
    		- 1) × 100 - C - 10
     A
    is greater than zero where-
      A is the teacher's salary before the increase (or, in the case where the teacher has previously received an increase in salary such as is mentioned in this paragraph but no election under regulation G10(1D) is made, the salary which the teacher before the increase is treated as receiving in accordance with the provision of this paragraph),

      B is the teacher's salary after the increase, and

      C is the standard increase of salary (expressed as a percentage),

    the teacher shall be treated as having received an increase in his contributable salary such that his salary after the increase is-

     C + 10
    A (1 +
    		)
     100
      unless an election is made under regulation G10(1D) to pay the additional contribution referred to in that regulation.

        (14) Paragraph (13) does not apply-

      (a) in relation to a teacher who becomes entitled to the payment of retirement benefits by virtue of regulation E5(1)(e);

      (b) for the purpose of calculating-

        (i) a death gratuity under regulation E19, or

        (ii) a pension payable under regulation E26 (spouses' and nominated beneficiaries' long-term pensions) or E27 (children's long-term pensions) in relation to a teacher who died while in pensionable employment;

      (c) to any increase in contributable salary which was received while the teacher was employed by an employer other than the body which was the teacher's employer immediately before he became entitled to the payment of retirement benefits; or

      (d) where the Secretary of State is satisfied that the increase in contributable salary was agreed on or before 5th October 1998[11].

        (15) For the purposes of paragraph (13), paragraph (14) and this paragraph-

      (a) where a teacher receives more than one increase in salary in a financial year the increases taken together shall be treated as one increase and accordingly, in paragraph (13), A is the teacher's salary before the first increase and B is the teacher's salary after the last increase;

      (b) the material date is the date on which the increase of salary took effect;

      (c) the standard increase of salary is the average percentage of the increases, if any, that would have been received on the material date by persons ("the comparable employees") who were employed at the school or establishment where the teacher in question was employed and whose circumstances corresponded most closely to those of that teacher or, if there were no comparable employees, by persons who were employed as teachers at that school or establishment or, if the comparable employees or the persons so employed as teachers (as the case may be) would have received no increases on that date, the next increases they would have received;

      (d) where a body becomes a teacher's employer by virtue of any enactment regarding the transfer of staff or the transfer or rights and liabilities under a contract of employment that body and the teacher's previous employer shall be taken to be the same employer.

        (16) Where an election under regulation G10(1D) is made after the teacher becomes entitled to payment of retirement benefits the teacher shall, until the date on which the election is received by the Secretary of State, be entitled to retirement benefits calculated on the basis only of the contributable salary he is treated as receiving in the absence of such an election and accordingly as from the date on which the election is received by the Secretary of State the teacher shall become entitled to-

      (a) a lump sum payment equal to the difference between the retirement lump sum to which the teacher is entitled taking into account the election and the retirement lump sum previously paid to the teacher; and

      (b) a retirement pension taking into account the election.".

Interest on late payment of certain benefits
     15. For regulation E31A[12], there shall be substituted-

         " E31A.  - (1) Where all or any part of the benefits payable under this Part, other than a pension payable under regulation E23, is not paid within one month of the due date (other than in cases where the beneficiary has not accepted payment or has knowingly by his actions made payment impossible or impracticable), the Secretary of State shall pay to the person to whom the benefit is payable interest on the amount remaining unpaid at the base rate for the time being quoted by the reference banks.

        (2) The interest referred to in paragraph (1) shall be calculated on a day to day basis from the due date to the date of payment, and compounded with three-monthly rests.

        (3) For the purposes of paragraph (1) the due date, where a benefit consists of a single payment, is-

      (a) in the case of a death gratuity under regulation E19 or a deficiency grant under regulation E20, the day after the date on which the Secretary of State has become satisfied that the benefit may be paid; and

      (b) in any other case, the date on which the person becomes entitled to the benefit.

        (4) For the purposes of paragraph (1) the due date, in a case where a benefit does not consist of a single payment, is the last day of the month in which entitlement to the benefit took effect.

        (5) For the purposes of paragraph (1)-

      (a) "the base rate" means the rate for the time being quoted by the reference banks as applicable to sterling deposits or, where there is for the time being more than one such base rate, the rate which, when the base rate quoted by each bank is ranked in a descending sequence of four, is the first in the sequence; and

      (b) "the reference banks" means the four largest institutions for the time being which-

        (i) are authorised by the Bank of England under the Banking Act 1987[13];

        (ii) are incorporated in and carrying on within the United Kingdom a deposit-taking business (as defined in section 6, but subject to any order under section 7, of that Act); and

        (iii) quote a base rate applicable to sterling deposits.".

Employers' contributions - part-time elections
     16. After regulation G9A[14] there shall be inserted-

    " Employers' contributions - part-time elections
         G9B.  - (1) Where regulation C2A applies, the employer of the teacher in pensionable employment shall-

      (a) pay contributions calculated in accordance with regulation G9 referable to the back period; and

      (b) unless the Secretary of State determines otherwise, pay interest on such contributions which have accrued on each reference date at 7% per annum, compounded with yearly rests from the reference date in question to the date of payment of the contributions, and in this paragraph expressions which are used also in regulation C2A have the same meaning as in that regulation.

        (2) Any sum which is due under paragraph (1)(a) shall be paid to the Secretary of State on receipt of a written demand (without prejudice to the obligation to pay the sums referred to in paragraph (1)(b)).".

Payment by employer to Secretary of State
     17. In regulation G10-

        " (1C) Where a teacher receives such an increase in contributable salary as is mentioned in regulation E29(13), the teacher's last employer before he became entitled to payment of retirement benefits ("the former employer") may make an election under paragraph (1D).

        (1D) An election under this paragraph is an election to pay an additional contribution of

    A-B-C
    where-
      A is the actuarial value of the retirement benefits to which the teacher would be entitled calculated by reference to the salary he received,

      B is the actuarial value of the retirement benefits to which the teacher would be entitled if he was treated as receiving the increase in his contributable salary referred to in regulation E29(13),

      C is the aggregate of contributions which would be repaid under regulation H4A if no election had been made.

        (1E) An election under paragraph (1D) may be made by giving written notice to the Secretary of State no later than six weeks after the date on which the teacher became entitled to payment of retirement benefits.

        (1F) Where an election is made under paragraph (1D) the payment to the Secretary of State under the election shall be made within 14 days after the date of the election."; and

    (b) for paragraph (3) there shall be substituted-

        " (3) If the full amount of any payment required under paragraph (1) or (1A) or under an election under paragraph (1D) is not paid by the end of the period referred to in the relevant paragraph, interest shall be payable by the employer or former employer, as the case may be, on the amount outstanding at 12% per annum compounded with monthly rests from the day after the end of the relevant period to the date of payment; but the Secretary of State may in any particular case waive the payment of interest.".

Notes:

[1] 1972 c.11; section 9 was amended by sections 4(1), 8(3) and (4) and 11 of the Pensions (Miscellaneous Provisions) Act 1990 (c.7) and section 12 was amended by section 10 of that Act.back

[2] See S.I. 1981/1670.back

[3] S.I. 1992/280; amended by S.I. 1992/1025 and 1597, 1993/490 and 2513, 1994/1715 and 2699, 1995/840 and 1670, 1997/676 and 1998/718, 1644 and 2208.back

[4] S.I. 1998/366.back

[5] S.I. 1995/2814.back

[6] Regulation C8A was inserted by S.I. 1993/2513.back

[7] 1996 c.14.back

[8] Regulation C1A was inserted by S.I. 1998/718.back

[9] Paragraph (1A) of Regulation C2 was inserted by S.I. 1998/718.back

[10] Regulation E29 was substituted by S.I. 1998/718.back

[11] This is the date on which the Secretary of State began his consultation on the proposals now enacted.back

[12] Regulation E31A was inserted by S.I. 1997/676.back

[13] 1987 c.22.back

[14] Regulation G9A was inserted by S.I. 1998/718.back

[15] Paragraph (1B) was inserted by S.I. 1998/718.back


 
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 © Crown copyright 1999
Prepared 24 March 1999