Statutory Instruments of the Scottish Parliament

(a) was entitled to be paid a teacher's pension, including cases where the annual rate of pension had been reduced to zero in accordance with regulation E18; and

(b) commenced employment ("the further employment") which would, apart from regulation B5(5) of the 1992 Regulations have been pensionable employment.

    (6) A teacher to whom paragraph (5) applies is not in pensionable employment in respect of the further employment unless he or she makes an election under regulation B8.".

(a) after the post-break employment start, where the election is made by a person with mixed service; or

(b) on or after 1st April 2007, where the election is made by a 2007 or later entrant.".

(a) a teacher has elected under regulation B8(1A) that his or her further employment should be pensionable; and

(b) his or her employer has agreed under regulation B8(4A) that the election should have effect from a date earlier than the first day of the month after that in which the notice was given.

    (2) Where this regulation applies the teacher shall–

(a) pay the contributions calculated in accordance with regulation C3(2) and treated as due on the last day of each month for the period starting with such earlier date and ending immediately before the first day of the month after that in which the notice was given; and

(b) pay interest on each such contribution at 7% per annum, compounded with monthly rests from the eighth day after the end of the month in which that contribution was due to the date of its payment.

Election in respect of additional benefits
     C4B. —(1) Any teacher in pensionable employment who has not attained the normal pension age may at any time elect to pay additional contributions in accordance with Schedule 2A in order to be credited with additional benefits.

    (2) The employer of a teacher in pensionable employment may at any time elect to pay additional contributions in accordance with Schedule 2A in order for that teacher to be credited with additional benefits.

    (3) Where, pursuant to an election under this regulation and Schedule 2A, a teacher is credited with an increased retirement pension that pension–

(a) is to be paid to him or her in accordance with regulation E7A when he or she becomes entitled to retirement benefits in accordance with regulation E6; and

(b) is to be paid to him or her in accordance with regulation E6A if he or she is eligible for phased retirement benefits.

    (4) Where, pursuant to an election under this regulation and Schedule 2A, a teacher is credited with increased benefits for his or her dependents, those benefits are to be paid in accordance with regulation E32A.".

" (a) the same percentage of the notional salary for so much of the period as falls within that financial year as would be paid if the teacher was liable to pay contributions under regulation C3(2); and".

" (ba) any additional contributions payable as a result of an election under regulation C4B;".

(a) that the teacher was in pensionable employment before 1st April 2007 but is not in such employment on or at any time after that date; or

(b) that the teacher was in pensionable employment before 1st April 2007 and is also in pensionable employment at any time on or after that date but does not cease to be a pre-2007 entrant by virtue of paragraph (4).

    (4) A teacher ceases to be a pre-2007 entrant if he or she takes up pensionable employment again ("the new employment") after 31st March 2008 after a relevant break of service.

    (5) A "relevant break of service" means a period ending after 31st March 2008 (and where there is more than one such period, the first of them) when a teacher is not in pensionable employment such that the interval between the first day of the new employment and the last day of the most recent previous period of pensionable employment is more than 5 years, and it is immaterial whether the last day of the most recent previous period of pensionable employment was before 1st April 2007 or not.

    (6) For the purposes of determining the interval referred to in paragraph (5) any period of employment is ignored unless–

(a) the employment is pensionable employment of at least 60 days (which need not be continuous); or

(b) the employment which the teacher is entitled to count as reckonable service amounts to at least 30 days,

(in either case) in a period of 12 months starting at any time in the year.

    (7) "Post-break employment start" means the start of the new employment after a relevant break of service, and for the purposes of this definition any periods of employment which are ignored for the purposes of determining the interval referred to in paragraph (5) are treated as having taken place before the start of the new employment.

    (8) A "teacher with mixed service" means a teacher who was in pensionable employment before 1st April 2007 but who has ceased to be a pre-2007 entrant by virtue of paragraph (4).

    (9) A "2007 or later entrant" means anyone other than a pre-2007 entrant or a teacher with mixed service who is or has been in pensionable employment.

    (10) The "normal pension age" means the age of 60 in the case of a pre-2007 entrant and the age of 65 in any other case (except in relation to a pension credit member whose normal pension age is determined in accordance with regulation F10A).

    (11) Where a teacher has been in comparable British Service before entering pensionable employment the comparable British Service shall, for the purposes of this regulation, be treated as if it were pensionable employment provided that neither a cash equivalent transfer value nor a transfer value has been paid in respect of the comparable British Service (other than a cash equivalent transfer value or transfer value accepted by the Scottish Ministers) nor has the balance of the teacher's contributions relating to the comparable British Service been repaid.

    (12) For the purposes of this regulation–

(a) a teacher is treated as being in pensionable employment during any period for which he or she is paying additional contributions under old regulation C8 or regulation C9; and

(b) "comparable British Service" does not include service which is pensionable under a superannuation scheme for teachers in public employment in the Channel Islands or the Isle of Man.".

(a) a retirement pension;

(b) a retirement lump sum where regulation E8 applies; and

(c) where applicable, a lump sum in place of part of a retirement pension (in accordance with regulation E8A),

calculated in accordance with this Part.".

(a) he or she becomes entitled to payment of that part of the retirement pension referred to in regulation E7(2)(c)(i) and the retirement lump sum when he or she attains the age of 60; and

(b) where an election under regulation C4B has been made in respect of the teacher and, at the time when the election was made the teacher has not ceased to be a pre-2007 entrant by virtue of regulation EA1(4), the teacher becomes entitled to payment of that part of the retirement pension referred to in regulation E7A when he or she attains the age of 60.

    (4) The teacher has attained the age of 70 and is in employment which would be pensionable employment but for regulation B6(1).

    (5) The teacher–

(a) has not attained the normal pension age;

(b) has ceased after 31st March 1972 and before attaining the normal pension age to be in pensionable employment;

(c) is incapacitated, became so before attaining the normal pension age; and


(i) immediately before he or she became incapacitated–


(aa) was in pensionable employment; or

(bb) was taking a period of unpaid sick leave, maternity, paternity or adoptive leave, which, in each case, followed on immediately after a period of pensionable employment; or

(cc) was paying additional contributions under old regulation C8 or regulation C9; or



(ii) made an application for payment under regulation E36(1A) such that it was received by the Scottish Ministers before 1st April 2007; or

(iii) (where neither sub-paragraphs (i) or (ii) applies) his or her ability to carry out any work is impaired by more than 90% and is likely permanently to be so.

    (6) The teacher–

(a) he or she has attained the age of 55; and

(b) the teacher's employer at the time of an election under paragraph (4) has certified that the teacher will continue in pensionable employment such as to result in a reduction of contributable salary of at least 25% as compared with the average annual rate of his or her contributable salary for the six months prior to the end of his or her previous employment from the first day of pensionable employment at the reduced contributable salary.

    (3) A teacher who is qualified for retirement benefits is also eligible to receive a part of his or her retirement benefits before he or she becomes entitled to payment of those benefits if–

(a) he or she has attained the age of 55;

(b) after attaining that age he or she ceases to be in pensionable employment;

(c) within six months of the last day of that employment he or she has–


(i) secured further pensionable employment; or

(ii) secured further employment, otherwise than as a teacher, in an establishment in which employment as a teacher would by virtue of Schedule 2 be pensionable employment; and



(d) his or her employer in the further employment has certified that there has been a reduction of the teacher's salary of at least 25% as compared with the average annual rate of his or her contributable salary for the six months prior to the end of his or her previous employment from the first day of the further employment at the reduced salary.

    (4) Eligibility to phased retirement benefits pursuant to this regulation is conditional upon–

(a) the teacher making a maximum of two elections for such benefits, with each election being accompanied by certification as prescribed in paragraph (2)(b) or (3)(d); and

(b) the election being made within three months of starting employment as referred to in paragraph (2)(b) or securing further employment as referred to in paragraph (3)(c).

    (5) Subject to paragraph (7) the election shall specify a percentage ("the election percentage"), not exceeding 75% by reference to which retirement benefits are to be calculated in accordance with paragraphs (8) to (10).

    (6) Where in the 12 month period following the reduction in contributable salary a teacher receives an increase in remuneration in excess of the standard increase as defined in regulation E34(13)(c) such as to give that teacher remuneration equal to 75% or more of his or her salary prior to the reduction, then any election made pursuant to this regulation ceases to have effect.

    (7) Where the teacher is a teacher with mixed service the election may specify that it only applies to the part of the teacher's effective reckonable service which was before the start of the new employment after the relevant break of service or only applies to the part of the teacher's effective service which was after the start of the new employment after the relevant break of service.

    (8) Where the election is the first or only election the phased retirement benefits are calculated on the basis specified in regulation E7(2) and (where applicable) E8(2) but–

(a) the teacher's pensionable salary is calculated as if his or her pensionable salary service ended immediately at the date of the change in employment; and

(b) the teacher's effective reckonable service is the election percentage of his or her reckonable service up to the date of the change in employment.

    (9) Where the election is the second election, phased retirement benefits are calculated on the basis specified in regulation E7(2) and (where applicable) E8(2) but–

(a) the teacher's pensionable salary is calculated in the manner specified in paragraph (8); and

(b) the teacher's effective reckonable service is–


(i) the election percentage of the teacher's reckonable service up to the date of the second change in employment; less

(ii) the amount of reckonable service calculated in accordance with paragraph (8)(b).

    (10) Phased retirement benefits calculated in accordance with paragraph (8) or (9) are adjusted by multiplication by the appropriate factor, (in the case of retirement pension the adjustment is effected) in the same way as is specified in regulation E7(6).

    (11) A teacher who has elected to pay additional contributions under regulation C4B and who has elected for phased retirement benefits, may elect also for payment in full of those additional benefits to which he or she is entitled under that regulation, multiplied by the appropriate factor in the same way as is specified in regulation E7A(6).

    (12) In calculating the factor by which additional benefits referred to in paragraph (11) are to be multiplied pursuant to regulation E7A(3) or (4)–

(a) RI is the retail prices index for the second month before the month in which the change in pensionable employment occurred; and

(b) the definition of X has effect as if for "the date on which the teacher became entitled to payment of retirement benefits" there were substituted "the date of the change in pensionable employment".

    (13) Where the employer referred to in paragraph (3)(d) is unable to certify as prescribed in that paragraph because the previous employer has not provided them with the necessary information, the Scottish Ministers may determine nevertheless whether the teacher shall be entitled to phased retirement benefits.

    (14) In this regulation "date of change in pensionable employment", where the teacher falls within paragraph (2), is the date before the date on which contributable salary is reduced, and where the teacher falls within paragraph (3) is the date of leaving previous pensionable employment.".

(a) in the case of a pre-2007 entrant, 1/80th of his or her pensionable salary multiplied by his or her effective reckonable service;

(b) in the case of a 2007 or later entrant, 1/60th of his or her pensionable salary multiplied by his or her effective reckonable service; and

(c) in the case of a teacher with mixed service the aggregate of–


(i) 1/80th of his or her pensionable salary multiplied by that part of his or her effective reckonable service which was before the post-break employment start; and

(ii) 1/60th of his or her pensionable salary multiplied by that part of his or her effective reckonable service which was after the post-break employment start.

    (3) For the purposes of paragraph (2) reckonable service is to be expressed in years and fractions of a year.

    (4) If–

(a) the teacher is entitled to count a period as reckonable service by virtue of regulation D3; and

(b) by reason of regulation E35(4) part of that period does not count in calculating his or her retirement lump sum,

the annual rate calculated in accordance with paragraph (2) is, in respect of each year comprised in that part, increased by 1/350th of his or her pensionable salary.

    (5) In paragraphs (6) to (9) "the basic rate" is the rate calculated in accordance with paragraphs (2) and (4) and, where appropriate, regulation E9 or E11 (but disregarding the effect of regulation E12).

    (6) Subject to paragraphs (7) to (9), where–

(a) a teacher who has become entitled to payment of retirement benefits by virtue of regulation E6(6) has ceased to be in pensionable employment or excluded employment on or after 1st September 1997; or

(b) a teacher has become entitled to payment of retirement benefits by virtue of regulation E6(7),

the basic rate is adjusted as specified in paragraph (7).

    (7) The adjustments are–

(a) in the case of a pre-2007 entrant, multiplication of the annual rate of such pension by the appropriate factor for a teacher with a normal pension age of 60;

(b) in the case of a 2007 or later entrant, multiplication of the annual rate of such pension by the appropriate factor for a teacher with a normal pension age of 65;

(c) in the case of a teacher with mixed service who has not attained the age of 60, multiplication of that part of the annual rate of such pension referred to in paragraph (2)(c)(i) by the appropriate factor for a teacher with a normal pension age of 60 and multiplication of that part of the annual rate of such pension referred to in paragraph (2)(c)(ii) by the appropriate factor for a teacher with a normal pension age of 65; and

(d) in the case of a teacher with mixed service who has attained the age of 60, multiplication of that part of the annual rate of such pension as is mentioned in paragraph (2)(c)(ii) by the appropriate factor for a teacher with a normal pension age of 65.

    (8) Where the teacher falls within paragraph (6)(a) and–

(a) the teacher has a guaranteed minimum in relation to employment up to 6th April 1997; and

(b) A exceeds B, where

     A is the annual equivalent of his or her guaranteed minimum pension together with that of any equivalent pension benefits, and

     B is the basic rate, where applicable, adjusted in accordance with paragraphs (6) and (7),

the annual rate of his or her retirement pension is A.

    (9) Where a 2007 or later entrant or a teacher with mixed service has effective reckonable service which has occurred after he or she attained the age of 65 the basic rate is adjusted as specified in paragraph (10).

    (10) The adjustments are–

(a) in the case of a 2007 or later entrant, multiplication of the annual rate of that part of his or her retirement pension which relates to effective reckonable service before the teacher attained the age of 65, by the relevant enhancement factor; and

(b) in the case of a teacher with mixed service, multiplication of that part of his or her retirement pension which relates to the part of his or her effective reckonable service before the teacher reached the age of 65 but after the post-break employment start, by the relevant enhancement factor.

    (11) In paragraph (10) "the relevant enhancement factor" means a factor (related to the length of the period which has elapsed between the teacher's 65th birthday and the date (after the teacher's 65th birthday) on which he or she became entitled to retirement benefits) determined from time to time for the purpose of this regulation by the Scottish Ministers after taking advice from the Government Actuary.

    (12) If a contributions equivalent premium has been paid in respect of the teacher and has not been refunded (and his or her entitlement to a guaranteed minimum pension is therefore extinguished) the annual rate of his or her retirement pension is reduced by the annual equivalent of the guaranteed minimum pension to which he or she would otherwise have been entitled.

    (13) Where a teacher has received phased retirement benefits the teacher's effective reckonable service is reduced by the amount of reckonable service (determined under regulation E6A(8) and, where applicable, E6A(9)) taken into account in calculating phased retirement benefits.".

     RI is the retail prices index for the second month before the month in which the teacher becomes entitled to the part of his or her retirement pension referred to in this regulation; and

     RE is the retail prices index for the month which includes the start date, as defined in paragraph 1 of Schedule 2A, for the election in question.

    (4) The factor in this paragraph is X/Y where–

     X is the amount which would have been the annual rate of the teacher's retirement pension calculated in accordance with the combined effect of paragraphs (2) and (3) (as if in paragraph (2) the words "and divided by the factor (if it is greater than one) specified in paragraph (4)" had been omitted) and any increases affected by the 1971 Act up to the date on which the teacher became entitled to payment of retirement benefits, and

     Y is the amount which would have been the annual rate of the teacher's retirement pension calculated in accordance with paragraphs (2) and (3) if in paragraph (2) the words "and divided by the factor (if it is greater than one) specified in paragraph (4)" had been omitted and if the 1971 Act did not apply.

    (5) Where regulation E7(6) applies the annual rate of the person's retirement pension calculated in accordance with paragraphs (2) and (3) shall be adjusted as specified in paragraph (6).

    (6) The adjustments are–

(a) in the case of a pre-2007 entrant, multiplication of the annual rate of such pension by the appropriate factor for a teacher with a normal pension age of 60;

(b) in the case of a 2007 or later entrant, multiplication of the annual rate of such pension by the appropriate factor for a teacher with a normal age of 65;

(c) in the case of a teacher with mixed service such as is referred to in regulation E6 (3)(b) who has not attained the age of 60, multiplication of the annual rate of such pension by the appropriate factor for a teacher with a normal pension age of 60; and

(d) in the case of a teacher with mixed service other than a teacher such as is referred to in regulation E6(3)(b), multiplication of the annual rate of such pension by the appropriate factor for a teacher with a normal pension age of 65.

     A is 3/80ths of the teacher's pensionable salary;

     B is, in the case of a pre-2007 entrant, his or her effective reckonable service or, in the case of a teacher with a mixed service, that part of his or her effective reckonable service which was before the post-employment break start (except, in either case, any service falling within C); and

     C is any period which the teacher is entitled to count as reckonable service by virtue of regulation D3 (past added years for which additional contributions have been paid).

    (3) For the purposes of paragraph (2) reckonable service is to be expressed in years and fractions of a year.

    (4) A teacher's retirement lump sum cannot exceed his or her permitted maximum.

    (5) Where–

(a) a teacher to whom this regulation applies who has become entitled to the payment of retirement benefits by virtue of regulation E6(6) before attaining the age of 60 has ceased to be in pensionable or excluded employment on or after 1st September 1997; or

(b) a teacher to whom this regulation applies has become entitled to payment of retirement benefits by virtue of regulation E6(7) before attaining the age of 60,

the amount of the teacher's retirement lump sum shall be the amount calculated in accordance with paragraph (2) multiplied by the appropriate factor.

    (6) A teacher who has reached the age of 75 or over is not entitled to a lump sum.

    (7) Where a teacher has received phased retirement benefits the teacher's effective reckonable service is calculated in accordance with regulation E7(13).

    (8) Where an election to receive phased retirement benefits ceases to have effect by virtue of regulation E6A(6), the amount of a teacher's retirement lump sum on entitlement to payment of retirement benefits is reduced by the amount of any lump sum which the teacher has already received pursuant to that election.".

(a) in the case of a 2007 or later entrant, his or her permitted maximum; and

(b) in the case of a pre-2007 entrant or a teacher with mixed service, his or her permitted maximum less his or her retirement lump sum.

    (3) Where a lump sum is paid under this regulation the annual rate of the teacher's retirement pension is reduced by £1 for every £12 of lump sum.

    (4) This regulation does not apply to a teacher who is a pre-2007 entrant and falls within regulation EA1(3)(a).

    (5) Paragraph (6) applies where–

(a) a teacher has elected to receive phased retirement benefits and has also made an election pursuant to this regulation ("the first election") to receive a further lump sum in place of part of the retirement pension comprised in the phased retirement benefits, but

(b) the election to receive phased retirement benefits ceased to have effect by virtue of regulation E6A(6).

    (6) Where this paragraph applies the teacher is treated, on becoming entitled to payment of retirement benefits, as having elected pursuant to this regulation to receive a further lump sum of the appropriate amount, and the appropriate amount is then reduced by the lump sum which had been paid to the teacher pursuant to the first election.

    (7) Paragraph (8) applies where a teacher to whom regulation E19 applies made an election pursuant to this regulation ("the first election") to receive a further lump sum in place of part of the first pension.

    (8) Where this paragraph applies the teacher is treated, on becoming entitled to payment of retirement benefits pursuant to regulation E19(2) or (4), as having elected pursuant to this regulation to receive a further lump sum of the appropriate amount, and the appropriate amount is then reduced by the lump sum which had been paid to the teacher pursuant to the first election.

    (9) In this regulation–

(a) "the appropriate amount" is the amount (rounded to the nearest £12) such that the proportion which the rate of retirement pension forgone bears to the rate of retirement pension to which the teacher is entitled is the same as the proportion which the rate of retirement pension forgone pursuant to the first election bore to–


(i) the rate of retirement pension to which the teacher was eligible pursuant to the election made under regulation E6A, where the teacher falls within paragraph (5), or

(ii) the rate of the first pension, where the teacher falls within paragraph (7),



(b) "the first pension" has the same meaning as in regulation E19(1)(a).

Teachers aged 75 or over
     E8B. —(1) Where a teacher would be entitled to a retirement lump sum but for regulation E8(6), the annual rate of that teacher's retirement pension shall be increased by an amount which represents the value of the retirement lump sum to which the teacher would have been entitled, payable from the date when the teacher's application made under regulation E36 is received by the Scottish Ministers.

    (2) The increase in the annual rate of the teacher's retirement pension is to be determined by the Scottish Ministers after taking advice from the Government Actuary.".

(i) after "in pensionable employment" insert "and whose application for payment under regulation E36(1A) is received by the Scottish Ministers before 1st April 2007"; and

(ii) for "E6(1)(c)" where it occurs substitute "E6(5)";

(b) in paragraph (4)(b) for "E6(1)(e)", "E6(1)(c)" and "B9" substitute "E6(7)", "E6(5)" and "B1" or "B2" respectively; and

(c) in paragraph (9) for "regulation C8 or C9" substitute "old regulation C8 or regulation C9".

(a) he or she was in pensionable employment; or

(b) he or she was taking a period of unpaid sick leave, maternity, paternity or adoptive leave ,which, in each case, followed on immediately after a period of pensionable employment; or

(c) he or she was paying additional contributions under old regulation C8 or regulation C9,

and whose application for payment under regulation E36(1A) is received by the Scottish Ministers on or after 1st April 2007 and who satisfies the condition in paragraph (2)(a) and either of the conditions in paragraphs (2)(b) or the condition in (2)(c).

    (2) The conditions are–

(a) that (in addition to being incapacitated) the teacher's ability to carry out any work is impaired by more than 90% and is likely permanently to be so; and

(b) where the teacher falls within paragraph (1)(a) or (1)(c), that the application for payment required by regulation E36(1A) is made within 12 months after the end of the pensionable employment or within 6 months after the last payment of additional contributions under old regulation C8 or regulation C9 as the case may be; or

(c) where the teacher falls within paragraph (1)(b) that the application for payment required by regulation E36(1A) is made–


(i) where the teacher was on unpaid sick leave, before the period of sick leave ends; and

(ii) in any other case before the date on which, under the arrangements made with the teacher's employer, the leave is due to end.

    (3) The teacher becomes entitled (subject to regulation E35(2)) to payment of a total incapacity pension and (where applicable) a total incapacity lump sum calculated in accordance with regulation E7 or (where applicable) E8 but with the amount of effective reckonable service calculated in accordance with paragraph (4).

    (4) The effective reckonable service is (X−Y)/2 where–

     X is the amount which would have been the teacher's reckonable service if he or she had ceased to be in pensionable employment on his or her attaining the normal pension age; and

     Y is the amount specified in paragraph (5).

    (5) The amount specified in this paragraph is–

(a) the actual amount of the teacher's effective reckonable service where–


(i) immediately before the teacher became incapacitated he or she was in excluded employment;

(ii) immediately before the teacher became incapacitated he or she was paying additional contributions under old regulation C8 or regulation C9; or

(iii) immediately before the teacher became incapacitated he or she was in pensionable employment and entitlement to retirement benefits took effect under regulation E6(8) at the same time as he or she ceased to be in pensionable employment; or



(b) the amount which would have been the teacher's effective reckonable service if he or she had remained in pensionable employment until the date on which entitlement to retirement benefits took effect under regulation E6(8)(b) in any other case.

    (6) Where the teacher is a teacher with mixed service, the effective reckonable service specified in paragraph (4) shall be treated as having occurred after the relevant break of service.

    (7) The entitlement to payment of a total incapacity pension and (where applicable) lump sum takes effect on the same day as the entitlement to payment of the retirement pension and lump sum.".

(a) he or she takes up any employment other than employment in a capacity described in Schedule 2;

(b) he or she provides the Scottish Ministers with a certificate from a registered medical practitioner that in the opinion of the medical practitioner he or she still meets the condition; and

(c) the Scottish Ministers determine that he or she still meets the condition.

    (4) Subject to paragraph (5), on the date on which the teacher ceases to satisfy the condition contained in regulation E10A(2)(a) the total incapacity pension referred to in regulation E10A ceases to be payable.

    (5) Where however the teacher satisfies the requirements of subparagraphs (a), (b) and (c) of paragraph (3) and satisfies the requirements of subparagraphs (b) and (c) of that paragraph after he or she has taken up the employment the total incapacity pension is payable again as from the date on which the teacher took up the employment.

    (6) Paragraph (8) has effect where the teacher subsequently ceases to be incapacitated.

    (7) For the purposes of paragraph (6) a teacher is treated as having ceased to be incapacitated if he or she takes up employment in a capacity described in Schedule 2.

    (8) On the date on which the teacher ceases to be incapacitated the teacher's retirement pension ceases to be payable, but any equivalent pension benefits continue to the payable.

    (9) Where paragraph (8) had effect the retirement pension becomes payable again (subject to paragraph (10) and to regulation E36(1A))–

(a) from the date on which the teacher attains his or her normal pension age; or

(b) if earlier, from the start of any renewed incapacity.

    (10) Paragraph (9) does not apply if the teacher has been in pensionable employment at any time after he or she first became entitled to payment of the retirement pension.

    (11) If the pension becomes payable again under paragraph (9)(a) it is to be treated for purposes of regulation E18 as a pension to which the person has become entitled by virtue of regulation E6(2).".

(a) in pensionable employment, comparable British service or employment which would have been pensionable but for–


(i) the teacher having made an election under regulation B7; and

(ii) the teacher not having attained the age of 75; or



(b) in full-time employment which is not pensionable employment by reason of the fact that the employment commenced on or after 1st April 1997 and the teacher falls within regulation B6(5) and has not made an election under regulation B8(1A).".

" C is the salary of reference determined in accordance with paragraph (3A), (3B) or (3C)";

" (i) where the salary of reference is determined in accordance with paragraph (3A), the pension; and

(ii) where the salary of reference is determined in accordance with paragraph (3B), the last day of employment at that salary."; and

(c) omit the definitions of "E" and "F".

(a) where the teacher's pensionable salary was the amount specified in regulation E34(2)(a), the highest annual rate of contributable salary that was payable to him or her during the 365 days ending immediately before he or she became entitled to payment of the pension, or, if applicable, the highest rate of contributable salary that was payable to him or her during the 365 days ending immediately before he or she ceased to be employed in any pensionable employment entered into by him or her after he or she became entitled to payment of the pension, whichever is the greater; and

(b) where the teacher's pensionable salary was the amount specified in regulation E34(2)(b) or (3A), the highest annual rate of contributable salary that was payable to him or her during his or her pensionable salary service or, if applicable, the highest rate of contributable salary that was payable to him or her during any period of pensionable employment entered into by him or her after he or she became entitled to payment of pension, whichever is the greater,

or, in either case, where the previous employment was part-time, the full-time equivalent of such salary.

    (3C) The salary of reference for a teacher whose most recent entitlement to payment of a retirement pension arises on or after 1st April 2007 but before 1st April 2009 is the salary referred to in paragraph (3A) or (3B) whichever is the higher.".

(a) was entitled to be paid a teacher's pension;

(b) has, after becoming entitled to a teacher's pension, re-entered pensionable employment ("the further employment"); and

(c) ceases to be in the further employment.";

(c) in paragraph (3) for "regulation E6(1)(a) or (b)" substitute "regulation E6(2) or (4)";

(d) in paragraph (4) for "E6(1)(c)" and "E6(2)(b)" substitute "E6(5)" and "E6(8)(b)" respectively;

(e) in paragraph (5) for "E6(1)(d)" and "E6(2)(c)" substitute "E6(6)" and "E6(8)(c)" respectively;

(f) in paragraph (6) for "E6(1)(e)" and "E6(2)(d)" substitute "E6(7)" and "E6(8)(d)" respectively; and

(g) in paragraph (7) for "further employment which is pensionable by virtue of regulation B9" substitute "further employment such as is mentioned in paragraph (1)(b)".

(a) in the case of a death occurring on or after 1st April 1998 but before 1st April 2007, twice his or her pensionable salary; or

(b) in the case of a death occurring on or after 1st April 2007, three times his or her pensionable salary.";

(c) in paragraph (5) for "E6(1)(a)" substitute "E6(2)";

(d) in paragraph (6)(b) after "a surviving civil partner" insert ", surviving nominated partner";

(e) for paragraph (7)(a) substitute the following–

" (a) if the deceased is survived by one widow, a widower, a surviving civil partner or a surviving nominated partner, to that person,"; and

(f) in paragraph (7)(c) for "or surviving civil partner" substitute ", surviving civil partner or surviving nominated partner".

" (a) if the deceased is survived by one widow, a widower, a surviving civil partner or a surviving nominated partner, to that person,"; and

(b) in paragraph (8)(c) for "or surviving civil partner" substitute ", surviving civil partner or surviving nominated partner.".

(a) A is able to marry, or form a civil partnership with, B;

(b) A and B are living together as if they were husband and wife or as if they were civil partners;

(c) neither A nor B is living with a third person as if they were husband and wife or as if they were civil partners; and

(d) either B is financially dependent on A or A and B are financially interdependent.

    (3) A nomination has no effect if the condition in paragraph (2) has not been satisfied for a continuous period of at least 2 years which includes the day on which the declaration is signed.

    (4) A nomination ceases to have effect if–

(a) either A or B gives written notice of revocation to the Scottish Ministers;

(b) A makes a subsequent nomination under this regulation;

(c) either A marries, forms a civil partnership or lives with a third person as if they were husband and wife or as if they were civil partners; or

(d) B dies.

    (5) B is A's surviving nominated partner if–

(a) the nomination has effect at the date of A's death; and

(b) B satisfies the Scottish Ministers that the condition in paragraph (2) was satisfied for a continuous period of at least 2 years immediately prior to A's death.

    (6) For the purposes of this regulation, two people of the same sex are to be regarded as living together as if they were civil partners if they would be regarded as living together as husband and wife if they were not of the same sex.".

" (a) subject to paragraph (4), to the deceased's surviving spouse, surviving civil partner, surviving nominated partner or nominated beneficiary, and".

(i) insert "(other than one mentioned in subparagraph (e))"; and

(ii) for "receipt of the transfer value" substitute "the acceptance of the transfer value".

(e) after paragraph 4(d) insert–

" (e) where a transfer value has been accepted in respect of comparable British service–


(i) any period which consists of, or is attributable to, service after 5th April 1988; and

(ii) any other period which would, immediately before its acceptance, have counted in the relevant pension scheme for the payment of a pension to the deceased's widower.".

(a) any period of pensionable employment after 31st March 2007;

(b) any period beginning after 31st March 2007 in respect of which additional contributions have been paid under old regulation C8 or regulation C9;

(c) any period of reckonable service in respect of which family benefit contributions have been paid under Part IIB of Schedule 6 or are treated as having been paid under Part III of Schedule 6 in respect of an election made under Part IIB;

(d) where a transfer value has been accepted in respect of comparable British service, any period which consists of or is attributable to service which would, immediately before its acceptance, have counted in the relevant pension scheme for the payment of a pension to a person (other than the deceased's surviving spouse or surviving civil partner) with whom at the date of his or her death the deceased was living as if they were husband and wife or as if they were civil partners; and

(e) where the deceased entered pensionable employment after 31st March 2007 and a transfer value (other than one mentioned in subparagraph (d)) has been accepted, any period counting as reckonable service by virtue of the acceptance of the transfer value.".

(a) the teacher's full salary in the last 365 days of the teacher's pensionable salary service is greater than the salary determined under regulation E34A(3); or

(b) the teacher has a pensionable salary service of 365 days or less,

the teacher's pensionable salary is (subject to paragraph (11)) the teacher's full salary in the last 365 days of the teacher's pensionable salary service.

    (3) Where the salary determined under regulation E34A(3) is greater than

the teacher's full salary in the last 365 days of the teacher's pensionable salary service the pensionable salary is that specified in regulation E34A.    (4) Pensionable salary service comprises–

(a) any period spent by the teacher in pensionable employment;

(b) any period counting as reckonable service by virtue of regulation D4;

(c) any period of comparable British service which began before 1st April 1974 and has not been followed by a period of pensionable employment and for which a transfer value has not been accepted;

(d) any period of a kind described in Schedule 8; and

(e) any period counting as reckonable service by virtue of regulation C9.

    (5) For the purposes of paragraphs (2), (3) and (11) periods when the teacher was not in pensionable employment shall be disregarded and accordingly the periods of 365 days and 1095 days referred to in those paragraphs may be discontinuous.".

"A" is the annual rate of retirement pension to which the teacher would have been entitled by virtue of these Regulations if–

(a) in calculating the teacher's full salary for each salary period the teacher's full salary for that period had in fact been increased as specified in paragraph (4); and

(b) the 1971 Act did not apply; and

"B" is the annual rate of retirement pension to which the teacher would have been entitled by virtue of the combined effect of these Regulations and the increase effected by the 1971 Act up to the last day of the teacher's pensionable salary service, if the teacher's pensionable salary had been the amount determined under paragraph (5) without the multiplication by A/B.

    (7) For the purposes of paragraph (3) periods when the teacher was not in pensionable employment shall be disregarded, except in relation to the period of 10 years, and accordingly the 1095 days referred to in paragraphs (3) and (5) may be discontinuous.

    (8) In computing the period of 1095 days referred to in paragraphs (3) and (5) no account shall be taken of a leap year day (29th February).

    (9) Where however a teacher's pensionable salary service ends in a year on or after the leap year day that leap year day shall be included in the period of 1095 days referred to in paragraphs (3) and (5).

    (10) In this regulation "full salary" has the same meaning as in regulation E34.".

(a) where the teacher falls within regulation E6(5)(c)(i)(aa) and (bb), be signed by, or on behalf of, the teacher's employer; and

(b) shall be accompanied by all medical evidence necessary to determine whether the teacher falls within regulation E6(5) and, where applicable, that the teacher's ability to carry out any work is impaired by more than 90% and is likely permanently to be so.

    (1C) If the Scottish Ministers notify the teacher in writing that they so require, the applicant is to provide any relevant information (including further medical evidence such as is mentioned in paragraph (1B)) specified by them that is in the applicant's possession or that he or she can reasonably be expected to obtain.".

(a) the corresponding debit member is a person with mixed service; and

(b) at the time when the relevant arrangement referred to in section 28 of the 1999 Act took effect the corresponding debit member had not ceased to be a pre-2007 entrant by virtue of regulation EA1(4),

the pension credit member's normal pension age shall be 60.".

(a) in the case of a pension credit member with a normal pension age of 65, his or her permitted maximum; and

(b) in the case of a pension credit member with a normal pension age of 60, his or her permitted maximum less the lump sum paid under regulation F10(3).

    (3) Where a lump sum is paid under this regulation the annual rate of the pension credit member's pension is reduced by £1 for every £12 of lump sum paid under paragraph (2).".

" before attaining–

(a) in the case of a pre-2007 entrant or a teacher with mixed service in respect of his or her service before 1st April 2007, the age of 60 years or, where paragraph (5) applies, the age of 59 years; or

(b) in any other case, the age of 65 years or, where paragraph (5) applies, the age of 64 years.".

(a) pay contributions calculated in accordance with regulation H3 (employers' contributions) and treated as due on the last day of each month for the period starting with the earlier date agreed under regulation B8(1A) and ending immediately before the first day of the month after that in which the notice was given;

(b) pay interest on such contributions which have accrued at 7% per annum compounded with monthly rests from the 8th day after the end of the month in which the contributions were due to the date of payment of the contributions; and

(c) pay such contributions and interest together with the amounts collected under regulation C15(1A) to the Scottish Ministers no later than 6 weeks after the date on which the employer gave his agreement under regulation B8(1A).

Employers' contributions in respect of additional benefits
     H5B. Where an employer has elected under regulation C4B (election in respect of additional benefits) to pay additional contributions in respect of a teacher, payment to the Scottish Ministers of the lump sum referred to in paragraph 12 of Schedule 2A shall be made within the period referred to in paragraph 27(a) of that Schedule.".

" (a) a teacher who has been in pensionable employment either–


(i) continues to be employed by the same employer at a reduced rate of contributable salary, where the reduced rate of contributable salary had effect before 31st March 2007; or

(ii) ceases to be employed before 31st March 2007 and is re-employed before 1st April 2007 (whether by the same or a different employer) at a reduced rate of contributable salary, and".

" (f) where he or she is not now in pensionable employment by virtue of paragraph B9 as it had effect immediately before 1st April 2007.".

" (a) have elected to wind down no earlier than 4 years prior to normal pension age;".

" (c) subject to sub-paragraph (b) have a minimum of 25 years' teaching service prior to commencing winding down employment, which period may include for qualifying purposes a maximum period of 5 years during any break in teaching service; and".

(i) in sub paragraph (a) before "regulation C5" insert "old"; and

(ii) for "E6(1)(d)" substitute "E6(6)".

     A is the period (in years) specified under paragraph 10(1)(b),

     B is the rate specified under paragraph 10(1)(d), and

     C is the multiplier determined from time to time by the Scottish Ministers (after taking advice from the Government Actuary) for the purpose of this Part.

    (1A) The multiplier determined for the purpose of this Part may differ depending on whether the election is made under paragraph 9(1) or 9(2).".

     A is the multiplier determined from time to time by the Scottish Ministers (after taking advice from the Government Actuary) for the purpose of this Part,

     B is the period (in years) in respect of which the election was made, and

     C is the appropriate amount.".

     A is the period (in years) specified under paragraph 12A(5),

     B is the percentage rate specified under paragraph 12A(6), and

     C is the multiplier determined from time to time by the Scottish Ministers (after taking advice from the Government Actuary) for the purpose of this Part for a person of the same sex as the qualifying teacher.".

(a) the nomination continues to have effect, and

(b) he or she is in pensionable employment.

    (2) A qualifying teacher may by giving notice in writing to the Scottish Ministers before the end of the election period elect to pay family benefit contributions attributable to a period of his or her reckonable service which is not relevant service as mentioned in regulation E30(4B).

    (3) An election under sub-paragraph (2) must be accompanied by a declaration signed by the qualifying teacher that he or she is in normal health.

    (4) If a qualifying teacher dies before the end of the election period without making an election under sub-paragraph (2), his or her surviving nominated partner may by giving notice in writing to the Scottish Ministers within 3 months of the qualifying teacher's death elect to pay family benefit contributions attributable to a period of the qualifying teacher's reckonable service which is not relevant service as mentioned in regulation E30(4B).

    (5) The election period begins on the day on which the qualifying teacher makes the nomination and ends on the earlier of the day on which–

(a) any election he or she makes under regulation B7 has effect,

(b) he or she has been a qualifying teacher for a period of 6 months in relation to that nomination.

(a) the qualifying teacher dies before attaining the normal pension age or becomes entitled to payment of retirement benefits by virtue of regulation E6(5),

(b) family benefit contributions were payable by monthly payments under paragraph 12D (Method 1), and

(c) the Scottish Ministers are not satisfied that the declaration under paragraph 12D(3) was made in good faith.".

(d) in sub-paragraph (3) for "the age of 60" substitute "the normal pension age, or in a case to which sub-paragraph (2B) applies".

(i) in the definition of "child" for "E21(5) and (6)" substitute "E26(6) and (7)";

(ii) in the definition of "effective service" in sub-paragraph (b) for "regulation B6" substitute "regulation B7";

(iii) in the definition of "new employment" for "regulation E15(1)(a) or (b)" substitute "regulation E18(1)(a) or (b)";

(iv) in the definition of "nominated beneficiary" for "regulation E22" substitute "regulation E27";

(v) in the definition of "the 1984 Regulations" omit "and" where it second occurs;

(vi) after the definition of "the 1984 Regulations" insert–

" "normal pension age" is to be construed in accordance with the Superannuation Regulations;";

" "surviving nominated partner" means a person nominated in accordance with regulation E26A of the Superannuation Regulations;".

(a) the date on which he attains the age of 55; or

(b) the date on which he or she becomes entitled to payment of retirement benefits under regulation E6 of the Superannuation Regulations,

whichever is the earlier.

    (1A) The benefits that may be provided at any time after the relevant date in accordance with this regulation under a pension policy purchased as described in paragraph (7) are a retirement pension, one or more dependants' pensions or a lump sum which is a pension commencement lump sum for the purposes of Part 1 of Schedule 29 to the 2004 Act.".

"additional benefits" means–

(a) where the election is an election such as is mentioned in paragraph 5(a) or 12(a), an increased retirement pension; and

(b) where the election is an election such as is mentioned in paragraph 5(b) or 12(b), an increased retirement pension and increased benefits for the teacher's dependants;

"financial year" means–

(a) the period starting on 1st April 2007 and ending on 31st March 2008; and

(b) each subsequent period of 12 months ending on 31st March;

"monthly contribution election" means an election which, pursuant to paragraph 3(a), states that the additional contributions are to be paid in monthly payments;

"the payment period" has the meaning in paragraph 3(a);

"the start date" in relation to any election means the date on which the first contribution or, as the case may be, the lump sum contribution is received by the Scottish Ministers pursuant to the election.

Election by a teacher in pensionable employment
     2. Paragraphs 3 to 10 apply in relation to an election by a teacher in pensionable employment pursuant to regulation C4B(1).

     3. An election shall state whether the additional contributions–

(a) are to be paid in monthly payments and, if so, the length of the period over which they are to be paid ("the payment period"); or

(b) are to be paid in a single lump sum.

     4. The length of the payment period must be such that–

(a) the period ends before the teacher attains the normal pension age; and

(b) the period does not end on a date which is more than 20 years from the date of the election.

     5. An election shall be an election–

(a) to be credited with an increased retirement pension of an amount specified in the election (but subject to paragraphs 7 and 18 to 22); or

(b) to be credited with an increased retirement pension as mentioned in sub-paragraph (a) and with increased benefits for the teacher's dependents.

     6. An election shall contain such further information as may be specified by the Scottish Ministers.

     7. The amount of an increased retirement pension specified in the election must be a multiple of such amount as may be specified from time to time by the Scottish Ministers.

     8. An election is to contain a declaration by the teacher making it that he or she is in normal health.

     9. An election only has effect if the Scottish Ministers notify the teacher making it in writing that it has been accepted.

     10. Where an election has been made, nothing in this Schedule shall prevent further elections being made (but subject to paragraphs 18 to 22).

Election by employer
     11. Paragraphs 12 to 16 apply in relation to an election made by an employer under regulation C4B(2).

     12. An election shall be an election that additional contributions are to be paid in a single lump sum and shall be an election–

(a) that the teacher in respect of whom the election is made should be credited with an increased retirement pension of an amount specified in the election (but subject to paragraphs 15 and 18 to 22); or

(b) that the teacher in respect of whom the election is made should be credited with an increased retirement pension as mentioned in subparagraph (a) and with increased benefits for his or her dependents.

     13. An election shall be accompanied by a declaration by the teacher in respect of whom it is made that he or she is in normal health.

     14. An election shall contain such other information as may be specified from time to time by the Scottish Ministers.

     15. The amount of increased retirement pension specified in the election must be a multiple of such amount as may be specified from time to time by the Scottish Ministers.

     16. An election only has effect if–

(a) it is made with the consent of the teacher in respect of whom it is made; and

(b) the Scottish Ministers notify the employer in writing that it has been accepted.

Effect of election
     17. Where an election has been accepted by the Scottish Ministers and has not ceased to have effect the teacher in respect of whom the election was made shall, subject to paragraphs 26, 28, 29 to 31, 32(2), 33, 35 and 36(2), be credited with the additional benefits specified in the election.

Maximum amount of increased pension
     18. Where the election is the first election made by or in respect of a teacher the maximum amount of increased retirement pension that may be specified in the election is–

(a) where the election is made in the financial year starting on 1st April 2007 and ending on 31st March 2008, £5000;

(b) where the election is made in any subsequent financial year, A×RI/RE rounded to the nearest £100 where–


     A is the maximum amount of increased retirement pension for the financial year before the financial year in which the election is made (whether determined under this paragraph or under paragraph 19);

     RI is the retail prices index for the month of April in the financial year before the financial year in which the election is made; and

     RE is the retail prices index for the month of April in the second financial year before the financial year in which the election is made or the index for April 2007 where the financial year before the financial year in which the election is made is the period starting on 1st April 2007 and ending on 31st March 2008.

     19. The Treasury shall from time to time review the operation of paragraph 18 and as a result of such review may substitute a different maximum amount of increased pension for the amount determined under paragraph 18.

     20. Where an election has previously been made in relation to a teacher (whether by the teacher under regulation C4B(1), or by the teacher's employer under regulation C4B(2)) the maximum amount of increased retirement pension is the amount specified in paragraph 18, or, as the case may be, paragraph 19 less the aggregate of the amounts of increased retirement pensions, multiplied by the factor specified in paragraph 21, specified in previous elections.

     21. For the purposes of paragraph 20 the factor is RI/RE where–

     RI is the retail prices index for the month of April in the financial year before the financial years in which the new election is made, and

     RE is the retail prices index for the month of April in the financial year before the financial year in which the start date in relation to the previous election in question fell (or the index for April 2007, where the start date in relation to that election fell in the financial year starting on 1st April 2007 and ending on the 31st March 2008).

     22. Where a previous election has been revoked the references in paragraph 20 to the amount of an increased retirement pension specified in a previous election shall be taken as the amount of an increased pension with which a teacher has been credited pursuant to regulation 26.

Determination of contributions for given level of increased pension
     23. The Scottish Ministers shall from time to time determine the amount of monthly payments of contributions or lump sum payment of contributions required for any given amount of increased retirement pension and different amounts may be specified–

(a) in relation to different classes or descriptions of persons; and

(b) depending on whether the election is one specified in paragraph 5(a) or 12(a) or in paragraph 5(b) or 12(b),

and, where additional contributions are paid in monthly payments, different amounts may be determined depending on the length of the contribution period.

     24. Where the Scottish Ministers have, pursuant to paragraph 23, determined any amount of monthly payments of contributions or lump sum payment of contributions required for any given level of increased retirement pension the Scottish Ministers may at any time redetermine any of the amounts previously determined, and where any amounts are redetermined during a period when the teacher is paying monthly contributions the teacher shall, from 1st April following the date of the redetermination, pay the monthly payments in accordance with the redetermination but without prejudice to paragraph 25 (revocation of election) or to any right of the teacher to make a further election.

Revocation of election
     25. A teacher who has made a monthly contribution election may revoke the election before the end of the payment period.

     26. Where an election is revoked the teacher shall be credited with additional benefits of an amount, determined by the Scottish Ministers, having regard to the contributions paid before the revocation.

Election ceasing to have effect
     27. An election which states that the additional contributions are to be paid in a single lump sum ceases to have effect if–

(a) the payment of contributions is not received by the Scottish Ministers within one month after the date on which the Scottish Ministers notified the teacher making the election that the election had been accepted; or

(b) the payment of contributions is received by the Scottish Ministers after the teacher in respect of whom the election is made attains the normal pension age.

Teacher ceasing to be in pensionable employment
     28. —(1) Where a teacher who has made a monthly contribution election ceases to be in pensionable employment before the end of the payment period and does not again enter pensionable employment within one month the teacher may (except where paragraph 29 applies)–

(a) pay to the Scottish Ministers a lump sum of such amount, determined by them, so that he or she may be credited with the amount of additional benefits specified in the election; or

(b) elect to be credited with an amount of additional benefits, determined by the Scottish Ministers, having regard to the contributions paid before he or she ceased to be in pensionable employment.

    (2) Where the lump sum referred to in sub-paragraph (1)(a) is not received by the Scottish Ministers within one month after the date on which the teacher ceased to be in pensionable employment, the teacher is treated as having elected to be credited with additional benefits under sub-paragraph (1)(b).

Teacher becoming entitled to retirement benefits
     29. Where a teacher who has made a monthly contribution election becomes entitled to retirement benefits by virtue of regulation E6(6) or (7) before the end of the payment period the teacher shall be credited with an amount of additional benefits, determined by the Scottish Ministers, having regard to the contributions paid before he or she became entitled to retirement benefits.

Teacher making an election under regulation E6A
     30. Where a teacher who has made a monthly contribution election makes an election under paragraph (11) of regulation E6A (phased retirement) before the end of the payment period the teacher is credited with an amount of additional benefits, determined by the Government Actuary, having regard to the contributions paid before the date on which the first payment of additional benefits was made.

Teacher becoming incapacitated
     31. Where a teacher becomes entitled to payment of retirement benefits by reason of his or her having become incapacitated within one year after the date on which the election was made–

(a) where contributions have been made by the teacher pursuant to an election made by him or her those contributions shall be repaid to the teacher; and

(b) where contributions have been made by the teacher's employer pursuant by an election made by the employer those contributions shall be repaid to the employer,

but in either event the teacher will not be credited with any additional benefits.

     32. —(1) Where a teacher who has made a monthly contribution election becomes entitled to payment of retirement benefits by reason of his or her having become incapacitated more than one year after the date on which the election was made but before the end of the payment period the teacher shall nevertheless be credited, pursuant to paragraph 17, with the amount of additional benefits specified in the election unless paragraph (2) applies.

    (2) Where a teacher falls within paragraph (1) but the declaration required by paragraph 8 or 13 was not made in good faith the teacher shall be credited with an amount of additional benefits determined by the Scottish Ministers, having regard to the contributions paid before the date on which he or she became entitled to the payment of retirement benefits.

Teacher ceasing to be incapacitated
     33. —(1) This paragraph applies where a teacher has become entitled to payment of retirement benefits by virtue of regulation E6(5) (incapacity) and subsequently ceases to be incapacitated (so that by virtue of regulation E17A(8) the increased retirement pension with which the teacher was credited pursuant to paragraph 32(1) ceases to be payable).

    (2) Where this paragraph applies the teacher shall be credited with an amount of additional benefits determined by the Scottish Ministers having regard to–

(a) the contributions paid before he or she became entitled to payment of retirement benefits by virtue of regulation E6(5); and

(b) the contributions which would have been paid during the period when he or she was entitled to payment of those retirement benefits, if he or she had continued to pay monthly contributions during that period.

Death of teacher
     34. Paragraphs 35 and 36 apply where the election is an election, pursuant to paragraph 5(b) or (where applicable) 12(b) for increased benefits to be paid to the teacher's dependants (as well as for an increased retirement pension).

     35. Where the teacher dies within one year after the date on which the election was made–

(a) where the contributions were made by the teacher pursuant to an election made by him or her those contributions shall be repaid to the teacher's personal representatives; and

(b) where the contributions were made by the teacher's employer pursuant to an election made by the employer, those contributions shall be repaid to the employer,

but in either event there shall be no credit relating to increased benefits for the teacher's dependants.

     36. —(1) Where the teacher has made a monthly contribution election and dies more than one year after the date on which the election was accepted, but before the end of the payment period, there shall nevertheless be a credit, pursuant to paragraph 17, relating to increased benefits for the teacher's dependants as specified in the election, unless paragraph (2) applies.

    (2) Where the teacher falls within paragraph (1) but the declaration required by paragraph 8 or 13 was not made in good faith there shall be a credit relating to increased benefits for the teacher's dependants of an amount determined by the Scottish Ministers having regard to the contributions paid before the date of the teacher's death.

Actuarial advice
     37. The Scottish Ministers shall take advice from the Government Actuary before determining any amount pursuant to paragraphs 23, 24, 26, 28(1), 29, 30, 32(2), 33(2) or 36(2).".