STATUTORY INSTRUMENTS
The Local Government Superannuation (Scotland) Regulations 1987
Made - - - - 19 October 1987
Laid Before Parliament 30 November 1987
Coming into force - - 21 December 1987
PRELIMINARY
Citation and commencement
A1. These Regulations may be cited as the Local Government Superannuation (Scotland) Regulations 1987 and shall come into force on 21st December 1987 and regulations P5(2) and P15(1A) shall have effect as from 1st April 1986.
Interpretation
A2.—(1) Schedule 1 contains a glossary of expressions and in these Regulations, unless the context otherwise requires, any expression listed in column 1 of that Schedule has the meaning given against it in column 2 of that Schedule or is to be construed in accordance with directions given against it in column 2 of that Schedule.
(1A) Schedule 1A shall have effect for the purpose of making further provision as to the meaning of "remuneration".
(2) In these Regulations, unless the context otherwise requires—
(a) any reference to a numbered regulation, Part or Schedule is to be construed as a reference to the regulation, Part or Schedule, as the case may be, which bears that number in these Regulations, and any reference to a numbered paragraph in a regulation of, or a Schedule to, these Regulations is to be construed as a reference to the paragraph bearing that number in that regulation or, as the case may be, that Schedule;
(b) any reference to, or to things done or falling to be done under or for the purposes of, any provision of these Regulations is, if and so far as the nature of the reference permits, to be construed as including, in relation to circumstances or purposes in relation to which the corresponding provision in the 1974 Regulations has or had effect, a reference to, or as the case may be to things done or falling to be done under or for the purposes of, that corresponding provision;
(c) any reference to—
(i) any enactment applying to Scotland listed in the table in paragraph 5 of Schedule 7 to the Act of 1972, or
(ii) any instrument (including a scheme) made under any enactment so listed, or
(iii) any provision of any such enactment or instrument,
is to be construed as a reference to that enactment, instrument or provision as having effect by virtue of sub-paragraph (1) of that paragraph and as amended by the Miscellaneous Provisions Regulations.
(3) Where these Regulations require anything to be done within a specified period after or from a specified day or event, the period begins immediately after the specified day or, as the case may be, the day on which the specified event occurs.
Application of the Regulations to Scottish Homes, their employees, and former employees of the Scottish Special Housing Association
A3.—(1) Subject to paragraphs (2), (3) and (4), these Regulations shall apply to Scottish Homes and its employees as though Scottish Homes were a body described in Part I of Schedule 3 and an administering authority, and shall also apply to Scottish Homes and persons who were employed by the Scottish Special Housing Association but have not become employees of Scottish Homes as though Scottish Homes were an administering authority in respect of those persons.
(2) Where a person who was an eligible employee of the Scottish Special Housing Association has become an employee of Scottish Homes in consequence of an offer under paragraph 11 of Schedule 1 to the Housing (Scotland) Act 1988, these Regulations shall have effect as if his employments with the Scottish Special Housing Association and Scottish Homes were one continuous employment.
(3) Regulation P6 shall apply to Scottish Homes as if paragraph (2)(b) of that Regulation were deleted.
(4) For the purpose of Part D, "service" rendered to the Scottish Special Housing Association before 16th May 1945 shall not be construed as qualifying or reckonable service.
Transfers from England and Wales to Scotland
A4.—(1) In this regulation "previous local government employment" means employment or employments in England and Wales—
(a) in relation to any time before 1st April 1974, as a contributory employee within the meaning of the Local Government Superannuation Act 1937 or as a local Act contributor within the meaning of that Act, and
(b) in relation to any time after 31st March 1974, in which the person was or was deemed to be a pensionable employee within the meaning of the Local Government Superannuation Regulations 1974 or the Local Government Superannuation Regulations 1986 or by virtue of which the person was a contributor to the local Act Superannuation Fund within the meaning of the Local Government Superannuation (City of London) Regulations 1977.
(2) This regulation shall apply to a person who was in previous local government employment and to whom Part II of the Local Government Superannuation (England and Scotland) Regulations 1948 did not apply and who—
(a) entered employment with a scheduled body on or after 1st April 1974, or
(b) had ceased to be in previous local government employment on or after 1st April 1972, and more than a year after so ceasing became a contributing employee or local Act contributor.
(3) Where this regulation applies—
(a) "appointed day" for the purposes of the 1974 Regulations shall be 1st April 1974;
(b) these Regulations shall apply as if any period of previous local government employment was service with a scheduled body;
(c) except in regulation A5, any reference in these Regulations to an enactment, rule or regulation shall be deemed to include a reference to the corresponding provisions which applied or which apply in England and Wales.
Transfers from Scotland to England and Wales
A5.—(1) This regulation shall apply to a person—
(a) who on or after 31st March 1972 ceases to be employed in a local government employment;
(b) who subsequently enters employment with a scheduled body within the meaning of the Local Government Superannuation Regulations 1974 or the Local Government Superannuation Regulations 1986 (hereinafter referred to as "the new employment"); and
(c) to whom Part III of the Local Government Superannuation (England and Scotland) Regulations 1948 did not apply.
(2) Part Q of these Regulations shall apply to a person to whom this regulation applies as if on the date of entry to the new employment he had become employed by a scheduled body and any references to "new local government employment" and "new fund authority" in that Part of these Regulations shall be treated as if they included a reference to the corresponding terms in Part Q of the Local Government Superannuation Regulations 1986.
Payment of benefits
A6. Except where the contrary intention appears any benefit payable under these Regulations shall be paid out of the appropriate superannuation fund.
PENSIONABLE EMPLOYMENT
Pensionable employees
B1.-(1) As from 1st April 1998, a person is a pensionable employee if-
(a) he is an eligible employee as defined in regulation B2, and
(b) he either-
(i) was a pensionable employee before that date, or
(ii) has made, or is deemed to have made, an application under regulation B4,and has not given any relevant notification under regulation B4A(1) or, if he has given such a notification, has subsequently made an election under regulation B4B(1) to become a pensionable employee.
Eligible employees
B2.—(1) Subject to paragraphs (2) and (3) and Regulations B4A and B4B, the following persons are eligible employees:—
(a) a whole-time or part-time employee of a body described in Part I of Schedule 3 ("a Part I scheduled body");
(c) a variable-time employee of a Part I scheduled body who is also a eligible employee in a whole-time or part-time employment with any such body and where such an employee ceases to hold that whole-time or part-time employment but continues without break of service in the variable-time employment he shall continue to be a eligible employee;
(d) an employee described in Part II of Schedule 3 if the body employing him have by a statutory resolution—
(i) specified him as a eligible employee, or
(ii) specified a class of employees, to which he belongs, as being eligible employees;(e) a whole-time or part-time member of a passenger transport executive if that executive have, with the consent of the passenger transport authority for which they are the executive, by a statutory resolution specified him as a eligible employee;
(f) a whole-time or part-time director of a subsidiary of a passenger transport executive if that executive have by a statutory resolution specified him as a eligible employee;
(g) a person who immediately before 16th May 1974—
(i) was a member of a passenger transport executive or a director of a subsidiary of a passenger transport executive, and
(ii) was in that position a contributory employee,for as long as he continues without break in service in that position;
(h) a person who immediately before 21st December 1987 was a pensionable employee by virtue of regulation B2(1)(g) of the 1974 Regulations (certain former contributory employees continuously employed by same body) for as long as he continues without break in service in employment with the same body;
(i) a person employed by a scheduled body who before 1st April 1986 ceased to be a whole-time employee but who continued without a break of service in the employment of that body in the same post and who was, notwithstanding the provisions of the Local Government Superannuation (Scotland) Regulations 1974-86 in force before that date, regarded as a pensionable employee by that scheduled body and, where the body was not an administering authority, by the administering authority.
(3) Notwithstanding anything in paragraph (1), the following are not eligible employees—
(a) a person who has not attained the age of 16 years;
(b) a person who has attained the age of 65 years and has completed not less than 45 years' reckonable service;
(c) any other person who has attained the age of 65 years, unless—
(i) there has become payable to him a pension which is liable to be reduced or suspended under regulation E15, an ill-health lump sum retiring allowance under regulation E4, or a short service grant under the Benefits Regulations, or
(ii) if he were to become a eligible employee, he would immediately become entitled to reckon any period as reckonable service or qualifying service, or
(iii) under any enactment he has received or is entitled to receive compensation for loss of employment or loss or diminution of emoluments attributable to the provisions of an enactment, and the compensation is liable to be reduced or suspended, in consequence of his taking up employment with a scheduled body, in the like manner and to the like extent as it would have been reduced or suspended if he had remained subject to the pension scheme to which he was subject immediately before suffering the loss;
(d) a person who is, in the same employment, entitled to participate in the benefits of any other superannuation scheme provided by or under any enactment (including an enactment in a local Act), other than section 7 of the Act of 1972;
(e) an employee of a scheduled body in respect of whom contributions to the Merchant Navy Officers Pension Fund are made.
(4) In this regulation "statutory resolution" means, in relation to a scheduled body, a resolution passed in the manner in which an ordinary resolution of the body may be passed, except that 28 days' notice of the meeting at which the resolution is passed and of the terms of the resolution and of the fact that it is to be proposed at that meeting must have been given in the manner in which notice for convening ordinary meetings of the body may be given.
(5) For the purposes of these Regulations-
(a) an employee is a variable-time employee if in accordance with his terms of office or contract of employment he is to be treated as such for the purposes of these Regulations and either-
(i) his remuneration is calculated by reference to his obligations in his employment (rather than necessarily by reference to the number of hours he has worked), or
(ii) he holds an office or employment the functions of which are only exercisable on an occasional basis;
(b) an employee is a whole-time employee if his contractual hours are not less than the number of hours which, in accordance with his terms of employment, is the number of contractual hours for a person employed in that employment on a whole-time basis; and
(c) an employee is a part-time employee if he is neither a whole-time employee nor a variable-time employee.
"the contractual hours" means-
(i) the number of hours the employing authority are entitled to require the employee to work in each of the contractual weeks, or
(ii) if there is any cyclical variation in those hours, the average of those hours over the cycle, or
(iii) if there is any variation in those hours which is not cyclical, the average of those hours over the weeks in such period (not exceeding 12 months) as the employing authority consider appropriate, being a period for which, assuming that there will be no unpaid leave of absence, a wage or salary is payable to the employee; and
"the contractual weeks" means the number of weeks in every period of 12 months for which (on that assumption) a wage or salary is payable to the employee.
(7) Any person who immediately before 1st April 1998 was a pensionable employee, or had the right to make an election to become a pensionable employee, shall not be prevented from being an eligible employee by reason only of the coming into force of paragraph (5).
Opting into pensionable employment
B4.—(1) Subject to paragraphs (2) to (6), an eligible employee (including a person who is about to take up employment in which he will be an eligible employee) who was not a pensionable employee immediately before 1st April 1998 shall, if he wishes to become a pensionable employee, apply to do so by notice given in writing to his employer or future employer.
(2) Subject to paragraph (3), a person commencing employment on or after 1st April 1998 who is entitled to make an application under paragraph (1) is deemed to have made an application to become a pensionable employee unless, before commencing his employment, he notifies his employer in writing that he does not wish to become a pensionable employee.
(3) Paragraph (2) does not apply to a person whose employment is of a casual nature.
(4) Where a person who has ceased to be employed in an employment in which he was a pensionable employee at the time of cessation commences a new employment in which he is an eligible employee, he is deemed to have made an application to become a pensionable employee unless, before commencing his new employment, he notified his employer in writing that he did not wish to be a pensionable employee.
(5) An application under this regulation may be withdrawn at any time before the applicant becomes a pensionable employee.
(6) If an eligible employee is in two or more employments under a single scheduled body, an application under paragraph (1) in respect of any one of them is of no effect unless applications are made in respect of all of them.
Effective date of becoming a pensionable employee
B4ZA. - (1) An eligible employee who has or is deemed to have applied under regulation B4 shall become a pensionable employee on the appropriate day.
(2) In this regulation, "the appropriate day" means-
(a) in the case of a person who has applied under regulation B4(1) at least one month before the date on which he commences his employment or such lesser period before that date as his employer allows), the date on which he commences his employment or such later date as he has specified in his application;
(b) in any other case where an application is made under that regulation, the first day of the first payment period following the application;
(c) in the case of a person who is deemed to have applied under regulation B4(2) the date on which he commenced his employment.
(3) In paragraph (2)(b), "payment period" means a period of service to which the employee's payment of wages or salary relates.
Opting out of pensionable employment
B4A.—(1) A person who is a pensionable employee, or who on entering employment with an employing authority would become a pensionable employee, may at any time notify his employing authority in writing that he does not wish to be a pensionable employee for the purposes of these Regulations.
(2) Subject to pragraphs (7) and (8), a notification given under paragraph (1) and received by the employing authority before or during the first pay period of entering employment shall have effect from the first day of employment and a notification given at any time thereafter shall have effect from the day following the end of the pay period in which the notification was received or such later date as may be specified in the notification.
(3) A person giving a notification under paragraph (1) shall not again become a pensionable employee in that or another employment unless he makes an election in accordance with regulation B4B.
(5) Any person who between 6th April 1988 and 1st April 1990 was entitled to make an election under regulation B4(1) before its revocation by the Local Government Superannuation (Scotland) Amendment Regulations 1990 but did not do so shall be deemed to have given a notification under paragraph (1) of this regulation.
(6) In paragraph (2)-
"pay period" means the period in respect of which each payment of salary or wages is made.
(7) Where a person gives notification under paragraph (1) within one month after first becoming a pensionable employee, he shall be treated as never having been a pensionable employee.
(8) Where-
(a) a person to whom the Local Government Superannuation (Reserve Forces) (Scotland) Regulations 1992 apply has given notification under paragraph (1) before ceasing his former employment or beginning his leave of absence in order to perform his relevant service (within the meaning of those Regulations), and
(b) he is still a pensionable employee immediately before he commences his relevant service,
then, subject to paragraph (9), the notification shall be of no effect.
(9) A person may elect that paragraph (8) is not to apply, by notice given in writing to the appropriate administering authority before the end of the period of 12 months beginning with the end of his relevant service (or within such longer period as they may allow), and they shall take all practicable steps to secure that a person entitled to make such an election is notified of his entitlement.
(10) Any contributions paid by a person with respect to a period during which, by virtue of a notification under paragraph (1), he is not a pensionable employee shall be returned to him.
(11) If an eligible employee is in two or more employments under a single scheduled body, a notification under paragraph (1) in respect of any one of them is of no effect unless notifications are given in respect of all of them.
Rejoining pensionable employment
B4B.—(1) A person who would be a pensionable employee in accordance with these Regulations but for a notification under regulation B4A may, notwithstanding the giving of that notification but subject to paragraphs (3) to (8), subsequently elect so to become a pensionable employee.
(2) An election under paragraph (1) shall be made by notice given in writing to his employer.
(3) A person who has made an election under paragraph (1) and who subsequently gives another notification under regulation B4A(1) may, subject to paragraph (4), make no further election under paragraph (1).
(4) Notwithstanding paragraph (3), a person may elect under paragraph (1)—
(a) whenever he begins a new employment under which he may become a pensionable employee, provided the notice of election is given to the new employer before or within the period of 3 months beginning with the day on which he begins that employment; or
(b) if he is an individual who during any period has been eligible to be a pensionable employee but has instead made contributions to a personal pension scheme and has suffered loss as a result of a contravention which is actionable under section 62 of the Financial Services Act 1986 (actions for damages in respect of contravention of rules etc made under the Act).
(5) Subject to paragraphs (6) and (7), where a person gives notice of election on or before the relevant date, the election shall have effect from the date on which he enters employment unless the notice specifies otherwise and, in any other case, it shall have effect from the day following the end of the pay period in which the election was received or such later date as may be specified in the notice.
(6) In an exempt case, the employer to which notice of election is given may give notice to the person electing that he is not to become a pensionable employee; and a case is an exempt case for this purpose if that person-
(a) has attained or would, on or by the date on which he would otherwise become a pensionable employee pursuant to the election, have attained the age of 50 years; and
(b) was first employed by that employer before he attained that age.
(7) A notice of election under paragraph (1) shall have effect-
(a) subject to any subsequent notification under regulation B4A; and
(b) both in relation to the employment with the employer to whom notice is given, and in relation to any subsequent employment under which the person may become a pensionable employee.
(8) In paragraph (5)-
"the relevant date" means the last day of the period of service to which the person's first payment of wages or salary due from his employer after he commences employment relates.
(9) If an eligible employee is in two or more employments under a single scheduled body, an election under paragraph (1) in respect of any of them is of no effect unless elections are made in respect of all of them.
Persons deemed to be employees of a scheduled body
B5. For the purposes of these Regulations a person of a class described in column 1 of the Table below shall be deemed to be an officer or manual worker, whichever is appropriate, in employment with the body described opposite that class in column 2.
TABLE
(1) |
(2) |
Class |
Deemed employing body |
| Registration officer | The local authority who are the local registration authority for the purposes of section 5 of the Registration of Births, Deaths and Marriages (Scotland) Act 1965 and by whom he was appointed or deemed to have been appointed under section 7 of that Act |
| Rent officer | Any local authority with whom the Secretary of State has made arrangements under section 43 of the Rent (Scotland)Act 1984 to provide for the superannuation of the officer |
| Employees of a passenger transport authority | The relevant passenger transport executive |
Members of passenger transport executives and directors of subsidiaries of passenger transport executives falling within regulation B1(6), (7) or (8) [Editorial Note - the original regulation was deleted by SI 1997/3048. The updated version of regulation B1 does not have sub-paragraph (6), (7) or (8).] |
The relevant passenger transport executive |
| Employees of a subsidiary of a passenger transport executive | The relevant passenger transport executive |
| Officers and manual workers of Trinity Hospital | The City of Edinburgh Council |
 Officers and manual workers of—(a) Heriot Watt College,(b) Heriot Watt University,(c) the Forth Road Bridge Joint Board and(d) Edinburgh College of Art |
The City of Edinburgh Council |
Power to admit employees of other bodies
B6.—(1) Subject to paragraphs (2A) to (6), an administering authority may make an agreement ("an admission agreement") with any body specified in paragraph (8) providing for employees of that body ("the employing body") to participate in the benefits of the superannuation fund or further fund maintained by the authority.
(2) In relation to an employee participating in the benefits of a fund by virtue of an admission agreement ("an admitted employee") these Regulations have effect as if he were an eligible employee and the employing body were a scheduled body.
(2A) Where an admission agreement was made at any time before 1st April 1994 with a body which was specified in paragraph (8)(c) or paragraph (8)(d) of this Regulation as they were in force immediately before the coming into force of the Local Government Superannuation (Scotland) Amendment Regulations 1994, and immediately before 1st April 1994 that body was not a Company under the control of a body described in Part I of Schedule 3, no person who starts employment with the first-mentioned body on or after 1st April 1994 shall be entitled to be admitted to participate in the benefits of a fund in accordance with that agreement.
(2B) For the purpose of paragraph (2A) the expression "Company under the control of a body described in Part I of Schedule 3" shall mean a company which would be under the control of a body described in Part I of Schedule 3 in terms of section 68 or, as the case requires, section 73 of the Local Government and Housing Act 1989 if—
(a) those sections applied to Scotland;
(b) the body were a local authority to which those sections applied; and
(c) the Secretary of State had not otherwise directed under section 68.
(3) Subject to paragraph (4), an admission agreement may provide for members of any specified class or classes of employees of the employing body to become admitted employees.
(4) An admission agreement may not provide for any person who—
(a) has not attained the age of 16 years, or
(b) has attained the age of 65 years and does not fall within regulation B2(3)(c),
to become an admitted employee.
(5) Except as provided in paragraph (6), an admission agreement cannot confer any greater or lesser rights or liabilities on any admitted employee than those he would have had if he had become an eligible employee by virtue of regulation B2.
(6) An admission agreement may—
(a) provide that any previous period of employment of an admitted employee by the employing body is to be reckonable as reckonable service to such extent as may be specified in the agreement,
(b) where the employing body is a development corporation established under the New Towns (Scotland) Act 1968, provide that a percentage, not exceeding 4.4%, of the remuneration of an admitted employee shall, if he is an employee of a description specified for the purpose in the agreement, be treated as not being remuneration for the purposes of these Regulations, and
(c) in the case of an employee of a body specified in column (1) of Schedule 20 who is admitted to participate in the benefits of a superannuation fund or further fund on or after the date in column (2) of Schedule 20 appropriate to the body by reason of an agreement madeunder this regulation or regulation B4 of the 1974 Regulations, contain a provision providing for the termination of the agreement and where an agreement is so terminated then for the purposes of these Regulations other than regulation C12 that person shall be treated as if he had on the day on which the agreement terminated ceased to hold the employment or employments in respect of which he was admitted to participate in the benefits of the superannuation fund or further fund.
(7) On making an admission agreement an administering authority shall forthwith inform the Secretary of State of the name of the employing body and the date from which the agreement takes effect.
(8) The bodies mentioned in paragraph (1) are—
(a) a voluntary organisation engaged in the provision of services—
(i) under Part III of the National Health Service (Scotland) Act 1978; or
(ii) under Part III of the National Assistance Act 1948; or
(iii) under the Disabled Persons (Employment) Act 1958; or
(iv) under the Mental Health (Scotland) Act 1984; or
(v) under section 14 of the Social Work (Scotland) Act 1968;
(b) a body representative of local authorities or of local authorities and officers of local authorities or a body representative of officers of local authorities formed for the purpose of consultation as to the common interests of those authorities and the discussion of matters relating to local government;
(e) a body who provide a public service in the United Kingdom otherwise than for the purposes of gain;
(f) a body to whose funds any local authority contribute or to whom any grant is made out of monies provided by Parliament;
(g) a development corporation established under the New Towns (Scotland) Act 1968.
(9) Any agreement made under regulation B4 of the 1974 Regulations, or continued in force by regulation 14 of the 1974 Regulations as if so made, continues in force as if it were an admission agreement made under this regulation.
Treatment of certain additional duties
B7.—(1) This regulation applies where the duties of an officer who is in a whole-time employment of a scheduled body include the additional duty of a returning officer or counting officer at any election or referendum authorised by Act of Parliament in circumstances where fees are paid.
(2) Where—
(a) the officer became a pensionable employee under the 1974 Regulations on 16th May 1974, and
(b) immediately before that date he was in the whole-time employment and his duties in it included one or both of the additional duties,
then unless the context otherwise requires these Regulations apply to him in relation to each additional duty as if it were a separate variable-time employment with a scheduled body other than the body with whom he is in the whole-time employment.
(3) In any other case these Regulations apply to the officer, unless the context otherwise requires—
(a) where there is one additional duty, in relation to that duty as if it were, or
(b) where there are more than one additional duty, in relation to them as if they were,
a separate variable-time employment with a scheduled body other than the body with whom he is in the whole-time employment.
Treatment of certain separate employments
B8. Where a person holds two or more separate employments under one scheduled body, then unless the context otherwise requires these Regulations apply in relation to each of those employments as if the other or others were held by him under another scheduled body.
Deemed employments
B9. In these Regulations, unless the context otherwise requires, references to employees of a scheduled body shall be construed as including references to persons who are deemed for the purposes of these Regulations to be in the employment of a scheduled body, and other provisions relating to employment by or under a scheduled body shall be construed accordingly.
Age of compulsory retirement
B10. When a pensionable employee attains the age of 65 years he shall cease to hold his employment, except that the employing authority may, with his consent, extend his services for one year or any lesser period, and so from time to time as they deem expedient.
PAYMENTS BY EMPLOYEES
Payment and amount of employee's contributions
C2.—(1) Subject to paragraph (3), a pensionable employee shall, at such intervals as the appropriate administering authority may determine, make contributions to the appropriate superannuation fund in respect of every employment in which he is a pensionable employee.
(2) The amount of the contribution to be made for any period is—
(a) in the case of a manual worker, 5%, and
(b) in the case of an officer, 6%,
of his remuneration in the employment.
(3) A pensionable employee shall not make contributions in respect of any employment in relation to which he is entitled to reckon 45 years' reckonable service.
(4) For the purposes of paragraph (3) reckonable service beyond a total of 40 years before attaining the age of 60 years shall be disregarded.
(5) In the case of an officer who—
(a) is a designated employee, and
(b) has not had a disqualifying break of service, and
(c) has not, before entering the employment in which he is a pensionable employee, ceased to hold another local government employment, and—
(i) has become entitled to benefits otherwise than under regulation E2(1)(c) of the 1974 Regulations or of these Regulations, or
(ii) having become entitled under regulation E2(1)(c) of the 1974 Regulations or of these Regulations, has given notice under regulation E2(9)(c) of these Regulations,
the amount of the contribution to be made for any period is 5% of his remuneration in the employment.
Leave of absence from duty
C3.—(1) A pensionable employee who is on leave of absence from duty in an employment, otherwise than by reason of illness or injury, with reduced remuneration or without remuneration, shall not make any contribution under regulation C2 in respect of the employment for the period of his absence.
(2) Unless, in the case of a female employee, regulation C3A applies to her, such employee shall for a period of 30 days beginning on the first day of the leave of absence, or for the period of absence if shorter, make contributions to the appropriate superannuation fund of amounts equal to the contributions he would have been required to make under regulation C2 on the remuneration he would have received during that period but for the leave of absence.
(3) If the employee gives notice in writing to the employing authority within the period of 30 days beginning on—
(a) the day on which he returns to duty, or
(b) the day on which he ceases to be employed by that authority,
whichever is the earlier, he shall make such contributions as are mentioned in paragraph (2) for the period beginning with the day after the expiration of the period mentioned in paragraph (2) and ending 36 months from the day before the date on which he went on leave of absence, or the period of leave of absence if shorter.
(4) Where the leave of absence was given to enable the employee to serve on a jury in Scotland before any court there, and the absence continues after the expiration of the period of 30 days mentioned in paragraph (2), the employee shall be deemed to have given such a notice as is mentioned in paragraph (3).
(5) This regulation does not apply where the leave of absence is given to enable the employee to perform relevant service within the meaning of the Local Government Superannuation (Reserve Forces) (Scotland) Regulations 1992.
Maternity absence
C3A.-(1) This regulation applies to a person who-
(a) has a period of maternity absence; and
(b) immediately before the period of maternity absence was a pensionable employee.
(2) A person to whom this regulation applies shall make contributions to the appro-priate superannuation fund in relation to any period ("the relevant period") which is, or is part of, a period of maternity absence and for which she is entitled to receive remuneration, and the amount of any such contributions shall be equal to the amount of the contributions she would have been required to make under regulation C2, if the provisions of that regulation had applied to her during the relevant period, based on the remuneration which she is entitled to receive for the relevant period.
(3) A person to whom this regulation applies may elect to make contributions to the superannuation fund in relation to any period ("the unpaid period") which is, or is part of, a period of maternity absence and for which she is not entitled to receive remuneration, and the amount of any such contributions shall be equal to the amount of the contributions she would have been required to make under regulation C2, if the provisions of that regulation had applied to her during the unpaid period, based on the remuneration which she was entitled to receive immediately before the beginning of the unpaid period.
(4) An election under paragraph (3) shall be made by notice in writing to the employing authority by 30th June 1994 or, if later, by the date 30 days after the earlier of-
(a) the day on which she returns to duty; or
(b) the day on which she ceases to be employed by that authority.
(5) Paragraphs (2) and (3) of this regulation do not affect the right of an employee to give notice under regulation B4A during a period of maternity absence.
(6) For the purposes of this regulation-
(a) an employee's remuneration shall include any statutory maternity pay payable to the employee under the Social Security Contributions and Benefits Act 1992; and
(b) "period of maternity absence" means any period throughout which a woman-
(i) is absent from duty by reason of pregnancy or confinement; and
(ii) may exercise the right under her contract of employment to return to work.
Absence due to trade dispute
C4.—(1) This regulation applies to a person who—
(a) has been absent from duty, otherwise than on leave of absence, for a period of one or more days during and in consequence of a trade dispute, and
(b) immediately before—
(i) the period of absence, or
(ii) where two or more periods of absence occurred in consequence of a single trade dispute, the first of those periods,was a pensionable employee.
(2) For the purposes of paragraph (1)—
(a) a person whose contract of employment is terminated in consequence of a trade dispute is, notwithstanding the termination, to be treated as having been absent from duty after the termination if, not later than the day after the end of the trade dispute, he again becomes a pensionable employee of the same scheduled body, and
(b) it is immaterial whether or not—
(i) the person was participating in or financing or otherwise directly interested in the trade dispute, or
(ii) the employing authority were a party to the trade dispute.
(3) Subject to paragraphs (4), (5) and (7), if notice in writing is given for the purpose by—
(a) a person to whom this regulation applies, or
(b) the executors of a person to whom this regulation applies who has died before the end of the period of 3 months specified in paragraph (5)(a) without giving such notice (referred to in this regulation as a "deceased employee"),
the amount specified in paragraph (6) is payable in respect of a relevant contribution period to the authority to whom notice was given.
(4) Where all or part of more than one relevant contribution period is included in a relevant absence or relevant absences which occurred in consequence of a single trade dispute, notice given for the purpose mentioned in paragraph (3) in respect of any one of those periods is of no effect unless notice is given in respect of all those periods.
(5) Notice for the purpose mentioned in paragraph (3) must be given in writing to the authority who are or were the employing authority in relation to the person concerned—
(a) within the period of 3 months beginning—
(i) on the day after the last day of the relevant contribution period, or
(ii) where paragraph (4) applies the day after the last day of the relevant contribution periods, or
(b) in the case of a deceased employee within the period of 12 months beginning on the date of the death of the employee, or
(c) within such longer period as the employing authority may allow.
(6) The amount mentioned in paragraph (3), is an amount equal to 16% of the difference between—
(a) the person's remuneration (if any) for the relevant contribution period, and
(b) the remuneration he would have received for that period if it had not included any relevant absence or part of a relevant absence.
(7) Notwithstanding anything in regulation C11, but without prejudice to the power of the appropriate administering authority under that regulation to deduct from any payment by way of benefits under these Regulations any sum remaining due on account of an amount payable under this regulation—
(a) an employing authority shall not accept from a pensionable employee, or deduct from his remuneration, and
(b) an administering authority shall not recover from a pensionable employee,
in any period of 12 months ending with 5th April, by way of full or part payment of so much of any amount payable under this regulation as is attributable to any relevant absence during that period, any sum which, when aggregated with any such amounts as are mentioned in Schedule 8, would exceed 15% of his remuneration for that period.
(8) In this regulation, unless the context otherwise requires—
"relevant absence" means a period for which a person to whom this regulation applies was absent from duty as mentioned in paragraph (1)excluding any part of such period as would result in his reckonable service exceeding 45 years and disregarding reckonable service before attaining the age of 60 years beyond a total of 40 years;
"relevant contribution period" means period which—
(a) is co-extensive with one of the intervals at which a person to whom this regulation applies was required under regulation C2(1) to contribute to the appropriate superannuation fund, and
(b) includes all or part of a relevant absence;
"remuneration" does not include any guarantee payment under Part II of the Employment Protection (Consolidation) Act 1978; and
"trade dispute" has the meaning given by section 29 of the Trade Union and Labour Relations Act 1974.
Lump sum payment to increase reckonable service
C5.—(1) Subject to paragraph (3), a pensionable employee may, by notice in writing given to the appropriate administering authority within 12 months after having first become a pensionable employee under these Regulations or the 1974 Regulations, elect to make a payment into the appropriate superannuation fund in order to become entitled under regulation D4 to reckon an additional period as reckonable service in relation to an employment in which he is a pensionable employee.
(2) The length of the period is not to exceed the maximum length determined in accordance with Schedule 4, the amount of the payment is to be calculated in accordance with Part I of Schedule 5, and the payment is to be made within the period of 1 month beginning on the date on which notice is given.
(3) An employee may not make an election under this regulation if he has attained the age of 65 years.
Periodical payments to increase reckonable service
C6.—(1) Subject to paragraph (4), a pensionable employee may, by notice in writing given to the appropriate administering authority, elect to make additional contributions to the appropriate superannuation fund in order to become entitled under regulation D5 to reckon an additional period as reckonable service in relation to an employment in respect of which he is a pensionable employee.
(2) The length of the period is not to exceed the maximum calculated in accordance with Schedule 4 and the additional contributions are to be calculated in accordance with Part II of Schedule 5.
(3) The additional contributions—
(a) are payable, at such intervals as the appropriate administering authority may determine, from the employee's birthday next following the date of the election, and
(b) subject to paragraph (5), cease to be payable on the day immediately before the birthday at which, or as the case may be his last birthday before, the employee attains pensionable age.
(4) An employee may not make an election under this regulation if—
(a) he has attained the age of 64 years, or
(b) he was precluded by regulation D13(6)(b) of the 1974 Regulations from making an election under that regulation, or
(c) the appropriate administering authority have resolved that he should undergo a medical examination (at his own expense) and he has not done so to their satisfaction.
(5) Payment in accordance with paragraph (3) may be discontinued if the employee satisfies the appropriate administering authority that its continuance would cause financial hardship.
Payments in respect of previous part-time service
C6A.-(1) Where-
(a) a person elects under regulation B3(1) to become a pensionable employee; and
(b) the notice of election specifies in terms of regulation B3(9) that the election shall have effect from a date earlier than the date of the election,
the person shall make a payment into the appropriate superannuation fund in order for the election to have effect from the date specified in the notice.
(2) The amount of the payment under paragraph (1) is an amount equal to the contributions which the person would have been required to make under regulation C2 if he had throughout the period from the specified date to the date of the election been a pensionable employee.
(3) A payment under paragraph (1) is to be made, unless the administering authority allow a longer period, within 6 months of the date on which the person is notified by the administering authority of the amount.
(4) A payment under paragraph (1) is to be treated for the purposes of these Regulations as if it consisted of contributions made under regulation C2 in respect of employment in which the person was a pensionable employee.
Purchase by part-time employees of additional periods of reckonable service
C6B.-(1) Subject to the following provisions of this regulation, where a person makes an election under regulation C6 in relation to a part-time employment to make additional contributions-
(a) the period he may reckon as an additional period of reckonable service under regulation D5 is the appropriate fraction of the period he would be entitled to reckon in respect of that period if he were a whole-time employee ("the notional whole-time period");
(b) the maximum which applies in his case by virtue of regulation C6(2) is the appropriate fraction of the maximum which would apply in his case if he were a whole-time employee; and
(c) the amount to be paid by him in accordance with Part II of Schedule 5 shall be calculated in the same manner as if he were a whole-time employee purchasing the notional whole-time period, but taking his remuneration as his actual remuneration for the time being (and not the remuneration he would have been paid for a single comparable whole-time employment).
(2) In paragraph (1) "appropriate fraction", in relation to an employee, means the fraction of which the numerator is the number of his contractual hours and the denominator is the number of contractual hours of a single comparable whole-time employment.
(3) Where any person has made an election under regulation C6, if-
(a) his employment ceases to be part-time and becomes whole-time employment;
(b) his employment ceases to be whole-time and becomes part-time employment; or
(c) his contractual hours in the part-time employment alter,
his additional contributions shall continue to be payable at the same percentage of his pay but the additional period counted by reason of contributions paid after the change shall be calculated as if the change had occurred immediately before the election.
(4) The previous provisions of this regulation do not apply to an election made by a person under regulation C6 before 12th January 1998 but,if he so elects by notice in writing to the appropriate administering authority, then-
(a) payments made by him on and after the date when the election takes effect shall be made by reference to his actual remuneration for the time being; and
(b) the period of reckonable service which he is entitled to count by virtue of them shall be calculated on the same basis as if the previous provisions of this regulation had always applied in respect of his election.
(5) A person may not make an election under paragraph (4) after attaining the age of 64 years.
Payment by manual worker in respect of previous service
C7.—(1) A whole-time manual worker who became a pensionable employee by virtue of regulation B2((1)(b) before its amendment by the Local Government Superannuation (Scotland) Amendment Regulations 1990 may make a payment into the appropriate superannuation fund in order to become entitled under regulation D9 to reckon as reckonable service in relation to the employment in which he is a pensionable employee the period (hereinafter referred to as "the additional period") during which he was in that employment before becoming a pensionable employee.
(2) The amount of the payment shall be an amount equal to the contributions which he would have been required to make under regulation C2 if he had, throughout the additional period, been a pensionable employee, and the payment shall be made, unless the employing authority allow a longer period, within the period of 6 months beginning on the date on which he became a pensionable employee.
(3) The payment shall be treated for the purposes of these Regulations as if it were contributions made under regulation C2 in respect of employment in which the person was a pensionable employee.
Payments to avoid reduction of retiring allowance and death gratuity
C8.—(1) This regulation applies to a pensionable employee whose retiring allowance or death gratuity would be subject to reduction under regulation E3(7), (7A) or (8) (reduction in respect of reckonable service before 1st April 1972 etc.) or E11 (death gratuity) respectively.
(2) Subject to paragraphs (3) to (9), a person to whom this regulation applies may, by notice in writing given to the appropriate administering authority, elect to make payment to the appropriate superannuation fund in order to avoid all or part of the reduction in his retiring allowance, or any death gratuity that may become payable under regulation E11.
(3) A notice under paragraph (2) must specify whether the reckonable service in respect of which the reduction is to be avoided is the whole, and if not what part it is, of that person's reckonable service-
(a) in the case of a male employee, or a female employee who has made an election under regulation E12(1)(b) or (2), before 1st April 1972 or (in the case of a male) any earlier date on which he became a widower or was judicially separated, or on which his marriage was dissolved, and
(b) in the case of a female employee who has given notice under regulation E6(6), which is or is treated for the purposes of regulation E3(8A) as being reckonable service-
(i) before 1st April 1972;
(ii) after 31st March 1972 but before 6th April 1988.
(4) An election may not be made in respect of a period of reckonable service of less than one year unless-
(a) the whole of the person's reckonable service before 1st April 1972 (in the case of a person described in paragraph (3)(a)) or before 6th April 1988 (in the case of a person described in paragraph (3)(b)), or
(b) where he has previously made an election in respect of part of that service, the remainder of it,
amounts to less than one year.
(5) A notice under paragraph (2) must specify whether payment is to be made—
(a) by a lump sum, or
(b) by instalments, or
(c) by way of additional contributions.
(6) An election by the pensionable employee to make payment by a lump sum or by instalments must be made within 12 months after first becoming a person to whom this regulation applies or, where paragraph (3)(b) applies, giving notice under regulation E6(6).
(7) An election to make payment by a lump sum may not be made by the pensionable employee after attaining the age of 65 years.
(8) An election by a pensionable employee to make payment by instalments may not be made—
(a) before attaining the age of 60 years or after attaining the age of 65 years, or
(b) after making an election to make payment by way of additional contributions, or
(c) if in the particular case the appropriate administering authority so resolve without having, at his own expense, undergone a medical examination to their satisfaction.
(9) Elections to make payment by way of additional contributions may be made from time to time, but not—
(a) after attaining the age of 64 years, or
(b) after making an election to make payment by instalments, or
(c) if in the particular case the appropriate administering authority so resolve, without having at his own expense undergone a medical examination to their satisfaction.
(10) Subject to paragraphs (11) and (12) and to Part IV of Schedule 6, payment is to be made—
(a) in the case of an election to make payment by a lump sum, in accordance with Part I of Schedule 6,
(b) in the case of an election to make payment by instalments, in accordance with Part II of that Schedule, and
(c) in the case of an election to make payment by way of additional contributions, in accordance with Part III of that Schedule.
(11) Payment in accordance with paragraph (10) may be discontinued if the employee satisfies the appropriate administering authority that its continuance would cause financial hardship.
(12) Where-
(a) this regulation applies to a woman by virtue of regulation E12; and
(b) she has made an election under paragraph (2) above; and
(c) this regulation subsequently applies to her by virtue of regulation E3(7A); and
(d) she makes a further election under paragraph (2) above,
any payments made under this regulation pursuant to the election referred to in sub-paragraph (b) above shall be deemed to have been made pursuant to that further election, and any additional sums payable by her pursuant to that further election shall be determined accordingly by the fund's actuary.
Additional contributions to increase reckonable service for the purposes of calculating a widower's pension
C8A.—(1) This regulation applies to a married woman who-
(a) is a pensionable employee, and
(b) was not a pensionable employee on 27th July 1989, or has not been a pensionable employee continuously since that date, and
(c) is entitled to reckon a period of reckonable service before 6th April 1988, and
(d) has not attained the age of 64 years.
(2) Subject to paragraphs (3) to (6), a woman to whom this regulation applies may, by notice in writing given to the appropriate administering authority, elect to pay additional contributions to the appropriate superannuation fund in order to reckon all or part of her reckonable service before 6th April 1988 as reckonable service for the purposes of calculating a widower's long-term pension.
(3) A notice under paragraph (2) must specify whether the service to which it relates is the whole, and if not what part it is, of the woman's reckonable service which is or is treated for the purposes of regulation E3(8A) as being reckonable service-
(a) before 1st April 1972;
(b) after 31st March 1972 but before 6th April 1988.
(4) A notice under paragraph (2) may not be given in respect of a period of less than one year unless-
(a) the whole of the woman's reckonable service before 6th April 1988, or
(b) where she has previously given a notice in respect of part of that service, the remainder of it,
amounts to less than one year.
(5) Notice under paragraph (2) may be given on more than one occasion but, unless the appropriate administering authority otherwise agrees, it must be given not later than whichever is the latest of-
(a) 30th July 1994, or
(b) if she marries or remarries after 30th July 1993, 12 months after the date of any such marriage, or
(c) if her husband becomes permanently incapacitated by reason of ill-health or infirmity of mind or body and wholly or mainly dependent on her, 12 months after a medical certificate to that effect is submitted to the appropriate administering authority.
(6) Subject to paragraphs (7) and (8) and to Part IV of Schedule 6, additional contributions under this regulation shall be paid in accordance with Part III of that Schedule as if they were payable pursuant to a notice of election given under regulation C8, and Schedule 6 shall apply as if references in that Schedule to regulations C8, C8(11) and E6(6) included references to this regulation and paragraphs (7) and (2) of this regulation respectively.
(7) Payment in accordance with paragraph (6) may be discontinued if the woman satisfies the appropriate administering authority that its continuance would cause financial hardship.
(8) Contributions paid in accordance with paragraph (6) shall not in any year exceed such amount as, when added to all other payments made by the woman in that year under Part C, is equal to the limit specified in paragraph 21 of Schedule 6 to the Finance Act 1989.
(9) For the purposes of paragraph (1)(b), the reference to a woman having continuously been a pensionable employee includes a reference to a woman who, having ceased to be a pensionable employee-
(a) became or becomes a pensionable employee again within one month of so ceasing, or
(b) became or becomes a pensionable employee again within one month of returning to work in accordance with section 45(1) or (3) of the Employment Protection (Consolidation) Act 1978 (which confers the right to return to work following pregnancy or confinement).
Continuation of certain payments
C9.—(1) Where immediately before 21st December 1987 any payments remained to be made under a provision of the 1974 Regulations specified in column 1 of the table below, they shall be deemed to be payments due under the corresponding provision of these Regulations specified in column 2.
TABLE
(1) |
(2) |
(1974 Regulations) |
(These Regulations) |
| Regulation C1A (trade disputes) | Regulation C4 |
| Regulation C2A (avoidance of reduction of retiring allowance etc.) | Regulation C8 |
| Regulation D12 (increase of reckonable service on lump sum payment) | Regulation C5 |
| Regulation D13 (increase of reckonable service on periodical payments) | Regulation C6 |
| Regulation D14A (whole-time manual workers) | Regulation C7 |
(2) Where immediately before 21st December 1987 any payments remained to be made under a provision of the 1974 Regulations specified in paragraph (3), they remain payable notwithstanding the revocation of the 1974 Regulations by these Regulations.
(3) The payments mentioned in paragraph (2) are payments under regulations D6 (non-contributing service), D7 (previous employment treated as non-contributing service), D8 (additional contributory payments under former Regulations), D10 (added years) and D11 (payments under former Regulations for added years) of the 1974 Regulations.
(4) Schedule 7 applies in relation to any payments under regulation D6, D7 or D8 of the 1974 Regulations which remain payable by virtue of paragraph (2) and, in relation to any payments under regulation D10 or D11 of those Regulations which remain so payable, Schedule 5 to those Regulations shall be deemed to have continued to have effect.
Additional voluntary contributions
C9A.—(1) A pensionable employee may at any time elect to pay contributions under this regulation in addition to those provided for by the foregoing provisions of this Part of these Regulations.
(2) Schedule 7A shall apply in relation to such an election and in relation to contributions payable under this regulation.
(3) An administering authority may pay out of fund monies any costs, charges and expenses incurred by them in the discharge of their functions under this regulation.
(4) Schedule 7A shall also apply in relation to receipt of a transfer value in respect of an additional voluntary contributions provision or an additional voluntary contributions scheme.
Effect of opting out of pensionable employment on certain additional payments
C9B.—(1) This regulation applies where a pensionable employee who—
(a) has elected under regulation C6 or C8 (including those regulations as applied by regulation C9(1)) to make payments by way of additional contributions; or
(b) is making such payments under regulations D10 or D11 of the 1974 Regulations by virtue of regulation C9(2) of these Regulations; or
(c) is making payments under regulations D6, D7 or D8 of the 1974 Regulations by virtue of regulation C9(2) of these Regulations,
gives notification in accordance with regulation B4A.
(2) In a case mentioned in paragraph (1)(a) or (b), no further payments by way of additional contributions shall be payable from the day on which the person giving the notification ceases to be a pensionable employee; and the benefits to which he is entitled in relation to those contributions shall be calculated as if the payments had been discontinued under paragraph 4A of Schedule 5 to the 1974 Regulations, or regulation C6(5) or C8(11) of these Regulations, as the case may be.
(3) In a case mentioned in paragraph (1)(c), paragraphs 5 and 6 of Schedule 7 shall apply as if the pensionable employee had ceased to hold a local government employment on the day on which he ceased to be a pensionable employee, and if on that assumption he would become entitled to preserved benefits he may give notice under paragraph 6 of Schedule 7.
(4) Paragraph (2) shall not preclude a person who has given a notification under regulation B4A making a further election under regulation C6 or C8 after again becoming a pensionable employee.
Statement of remuneration received otherwise than from employing authority
C10.—(1) A pensionable employee who receives any part of his remuneration otherwise than from the employing authority shall provide the employing authority with half-yearly statements of his receipts in respect of that part.
(2) The statements are to relate to the periods 1st April to 30th September and 1st October to 31st March, and are to be provided not later than 31st October and 30th April respectively.
(3) As soon as is reasonably practicable after receiving a request in writing from the employing authority the employee shall provide them with a statutory declaration verifying the correctness of any statement specified in the request.
Deduction and recovery of employee's contributions
C11.—(1) An employing authority may deduct from the remuneration payable by them to a pensionable employee—
(a) contributions payable under regulations C2, C3 or C3A,
(b) any amount payable under regulation C4,
(c) any instalments or additional contributions payable to the appropriate superannuation fund, and
(d) any contributions payable under regulation C9A.
(2) If and so far as deductions are not made under paragraph (1), the appropriate administering authority may recover any sum remaining due—
(a) in any court of competent jurisdiction, or
(b) by deducting it from any payment by way of benefits under these Regulations.
Effect of return to local government on right to a return of contributions
C13. A person's right to a payment under regulation C12 is extinguished if—
(a) he returns to local government employment after leaving previous local government employment with a right to such a payment, and
(b) on the date on which he returns to local government employment he has not received the payment, and
(c) he has not given, within 3 months after that date or such longer period as his previous fund authority and, if different, his new fund authority may allow, written notice to his previous fund authority that he wishes to receive an immediate payment.
Restoration of right to reckon service in transitional cases where there has been a return of contributions
C14.—(1) Notwithstanding regulation D3, service for which a return of contributions has been received shall be reckonable as reckonable service if the conditions in paragraph (2) are satisfied and the person makes the payment required by paragraph (3).
(2) The conditions are that—
(a) the person ceased to be employed in local government employment on or after 16th May 1974 and before 6th April 1978; and
(b) on the cessation of that employment the aggregate of his reckonable and qualifying service amounted to less than 5 years; and
(c) the return of contributions was made in relation to that employment; and
(d) he subsequently returns to local government employment.
(3) Within six months, or such longer period as may be provided in paragraph (4), of his return to local government employment the person must pay to his previous fund authority for the credit of their superannuation fund—
(a) a sum equal to the contributions returned to him (together with any increase under regulation J11 and any interest he was paid); and
(b) compound interest on that sum calculated in accordance with regulation J7 for the period beginning with the date on which he received the return of contributions and ending on the date of the payment of that sum.
(4) The previous fund authority may in any particular case extend the period mentioned in paragraph (3).
Reduction of returned contributions following payment in lieu of contributions
C15.—(1) Subject to the provisions of this regulation, where a pensionable employee leaves employment in circumstances—
(a) to which regulation 6 of the Transitional Provisions Regulations does not apply, and
(b) in which returned contributions are due and a payment in lieu of contributions has previously been made in respect of him in circumstances in which returned contributions were not due,
those returned contributions shall be reduced by a sum equal to the amount, or the aggregate of the amounts, by which under section 60(5) of the Insurance Act (which defines an employer's rights against an insured person in respect of payments in lieu of contributions) they could have been reduced if returned at the time when the previous payment in lieu of contributions was made.
(2) Paragraph (1) shall also apply for the reduction of returned contributions where a payment in lieu of contributions has been made under any insurance code in respect of any period of former employment which is reckonable as service as a pensionable employee if—
(a) that payment in lieu was made in circumstances not involving the return of any superannuation contributions made by him in that employment; and
(b) the transfer value payable in respect of that employment has been adjusted to take account of that payment in lieu;
and where no superannuation contributions were payable in that employment, any amount returnable in respect of contributions deemed to have been made therein shall be reduced by a sum equal to one half of that payment in lieu.
(3) No payment in lieu of contributions shall be taken into account for the purposes of paragraphs (1) and (2)—
(a) on more than one occasion; or
(b) if the payment is one which has been reduced under regulation 13 of the National Insurance (Non-participation—Assurance of Equivalent Pension Benefits) Regulations 1960 or any corresponding enactment in force in Northern Ireland or the Isle of Man.
(4) Where the employment of a pensionable employee comes to an end in circumstances to which regulation 6 of the Transitional Provisions Regulations applies, the amount of returned contributions to which he is entitled shall be reduced by any amount which, under section 60 of the Insurance Act as modified by the said regulation 6, the person who has made or is liable to make a payment in lieu of contributions in respect of such employee, or would be so liable had the employee not been assured of equivalent pension benefits, is entitled either to recover from the person liable for the returned contributions or to retain out of the returned contributions.
(5) Where returned contributions are due in the circumstances mentioned in paragraph (1) or paragraph (4) on the cessation of two or more concurrently held employments, the reduction required by that paragraph shall be made by such one of the authorities paying the returned contributions as they may agree or, in default of agreement, as is determined by the Secretary of State, and where those employments were held under the same employing authority, the reduction shall be made in relation only to such one of the employments as is determined by the authority.
(6) Where returned contributions are reduced under paragraph (1) or under section 60(5) of the Insurance Act or the said section 60(5) as modified by regulation 6 of the Transitional Provisions Regulations or under any corresponding provision of the Northern Ireland Act or the Isle of Man Act, any sum so deducted shall not form part of any amount payable to or in respect of him, either as returned contributions or as a benefit ascertained by reference to the amount of the contributions paid by him on the occasion of any later cessation of his employment.
(7) In this regulation "returned contributions" means an amount payable under regulation C12 to or in respect of a pensionable employee by way of a return of contributions.
Limitation of payments
C16. Schedule 8 has effect for the limitation of payments under this Part.
Payment in respect of previous service by a person who elected under regulation B2A of the 1974 Regulations
C17.—(1) This regulation applies to a pensionable employee or former pensionable employee or the widow or widower of such a person who, on 1st April 1986, or within 12 months of that date, made an election under regulation B2A of the 1974 Regulations and who is entitled to reckon a period as qualifying service by virtue of regulation D2(2)(b).
(2) Subject to paragraphs (3) and (4), a person to whom this regulation applies may, by notice in writing given to the appropriate administering authority, elect to make payment to the appropriate superannuation fund in order to become entitled under regulation D12 to reckon such qualifying service as is specified in paragraph (1), or part thereof, as reckonable service.
(2A) An election under paragraph (2) may be made notwithstanding that it relates in whole or in part to a period in respect of which a gratuity has already been paid under Part K and the administering authority shall not, as a condition of the election being made, require the person making the election to repay any gratuity already paid.
(3) A notice under paragraph (2) shall specify-
(a) whether payment is to be made in respect of the whole of the qualifying service specified in paragraph (1) or, if not, the length and dates of the part of that service it is desired to reckon as reckonable service; and
(b) whether payment is to be made by lump sum or, where the person is still a pensionable employee, by instalments; and
(c) where payment is to be made by instalments, over what period of years the instalments are to be paid; such period not exceeding 5 years or the period between the date of the election and the date on which the pensionable employee attains the age of 65 years, whichever is the shorter.
(4) An election under this regulation shall be made within 6 months of this regulation coming into force.
(5) Subject to paragraphs (6) to (8), where a notice under paragraph (2) specifies that payment is to be made by lump sum, the payment to be made shall be 12% of the pensionable employee's, or former pensionable employee's, annual rate of remuneration as at 1st April 1986 for each complete year specified in the notice and pro rata for any fraction of a year.
(6) The appropriate employing authority shall meet 50% of the sum, calculated in accordance with paragraph (5), in respect of such service as is specified in the notice under paragraph (2) occurring between 1st April 1974 and 31st March 1978 or, in the case of a manual worker, between 1st April 1973 and 31st March 1978.
(7) The appropriate employing authority may give notice to a person who has given notice under paragraph (2), and to the appropriate administering authority, of their intention to meet a proportion, not exceeding 50%, of the sum calculated in accordance with paragraph (5) in respect of such service as is specified in the notice under paragraph (2) occurring after 31st March 1978.
(8) Where paragraph (6) and, as the case may be, paragraph (7) apply, the sum or sums to be paid by the person who has given notice under paragraph (2) shall be correspondingly reduced and-
(a) the appropriate employing authority shall make the appropriate payment, where the pensionable employee has opted to pay by lump sum, within one month of that person paying a lump sum to the appropriate administering authority; or
(b) where payments are being made by instalments, payments to be made by the employing authority shall be made at the same time as the instalments fall to be made by the person who has given notice under paragraph (2).
(9) Where a notice given under paragraph (2) specifies that payment is to be made by instalments, they shall be of equal amounts and be paid at such intervals as the appropriate administering authority determines, not being periods of more than one month.
(10) Where, before completion of payment of the instalments specified in a notice under paragraph (2), the person ceases to be employed and subsequently takes up a new local government employment and a transfer value, under regulation Q2, in respect of his benefits is paid for the credit of a superannuation fund maintained under these Regulations by a different administering authority from the one to which the above-mentioned notice was given, the remaining instalments shall be paid to that superannuat ion fund.
(11) Where, before completion of payment of the instalments specified in a notice given under paragraph (2), the person ceases to be a pensionable employee, and becomes entitled to benefits under regulation E2(1)(c) or to a transfer value under regulation J2, the person may elect to pay the balance of the instalments within 3 months of so ceasing to be a pensionable employee, but if the person does not so elect, or fails otherwise to make payment of any of the instalments, the reckonable service specified in the notice shall be reduced pro rata by the same proportion that the sum of the outstanding instalments bears to the sum of the total instalments that would have been paid.
(12) Where, before completion of payment of the instalments specified in a notice given under paragraph (2), the person ceases to be a pensionable employee and becomes entitled to benefits under regulation E2(1)(a), (b)(iii) or (d), the appropriate administering authority shall deduct an amount equivalent to the balance of the instalments outstanding from the person's lump sum retiring allowance.
(13) Where, before completion of payment of the instalments specified in a notice given under paragraph (2), a pensionable employee dies, or ceases to hold his employment by reasons of permanent ill-health or infirmity of mind on body, the payments will be deemed to have been completed.
(14) Payment of instalments specified in a notice given under paragraph (2) may be discontinued if the pensionable employee satisfies the appropriate administering authority that its continuance would cause financial hardship and, in such circumstances, the reckonable service specified in the notice shall be reduced pro rata by the same proportion that the sum of the outstanding instalments bears to the sum of the total instalments that would have been paid.
(15) Where a reduction in reckonable service has been made under paragraph (14), payment of instalments may be resumed if the pensionable employee satisfies the appropriate administering authority that payment would no longer cause financial hardship.
(16) In this regulation "appropriate employing authority" means-
(a) in the case of a pensionable employee, the body employing him; and
(b) in the case of a former pensionable employee, the body employing him when he made an election under regulation B2A of the 1974 Regulations.
Recognition of certain past contributions
C18. Notwithstanding the definition of "remuneration" in Schedule 1, where on 31st December 1992, a person is paying contributions on a sum which represents the equivalent money value to him of the provision of a motor vehicle, the equivalent money value to him of the provision of a motor vehicle provided from time to time by or on behalf of the employing authority shall be treated as remuneration on which contributions will continue to be payable until the earlier of the date on which—
(a) a motor vehicle is no longer provided for him; or
(b) he ceases to be employed by the employing authority employing him on 31st December 1992.
SERVICE
Reckonable service
D1.—(1) Reckonable service is time that counts both for the purpose of ascertaining entitlement to benefits under these Regulations and for the purpose of calculating them.
(2) Subject to paragraphs (3) and (4) and regulations D3 and D8, a pensionable employee is entitled to reckon as reckonable service, in relation to an employment in which he is a pensionable employee—
(a) any period for which he has paid contributions under regulation C2, C3 or C3A,
(aa) any period during which he is absent from duty by reason of illness or injury (whether or not he has paid such contributions for it),
(b) any period which he became entitled to reckon as reckonable service by virtue of regulation D1(1)(b) to (g) of the 1974 Regulations,
(c) any period which he is entitled to reckon as reckonable service by virtue of regulations D4 to D7 or regulation D12 or Part F (war service), and
(d) any period which he is entitled to reckon by virtue of regulation 4 of the Local Government Superannuation (Reserve Forces)(Scotland) Regulations 1992.
(3) A period of absence from duty without remuneration, otherwise than on leave of absence, may not be reckoned as reckonable service unless—
(a) that period was a relevant absence, and
(b) the amount specified in regulation C4(6) has been paid in respect of every relevant contribution period all or part of which was included in that relevant absence.
(4) Where the amount specified in regulation C4(6) has been paid in respect of a relevant contribution period, so much of any relevant absence as was included in that period may be reckoned as reckonable service whether or not a contract of employment continued to subsist during the relevant absence or any part of it.
Qualifying service
D2.—(1) Qualifying service is time that counts for the purpose of ascertaining entitlement to benefits under these Regulations but not for the purpose of calculating them.
(2) Subject to regulation D3, a pensionable employee's qualifying service is—
(a) any period which he is entitled to reckon as qualifying service by virtue of regulations D10, D11, H8 or J9(1)(b); and
(b) in the case of a person who was at any time from 1st April 1974 until 31st March 1986 or, in the case of a manual worker, at any time from 1st April 1973 until 31st March 1986, in relevant employment as defined in regulation B3(2), any period of service during that time in which the employee was employed for at least 15 hours in a week except—
(i) any period of reckonable service,
(ii) where the employee's relevant employment was interrupted for 12 months or more, any period of relevant employment occurring before the interruption, and
(iii) in the case of a manual worker, the first 12 months of any period of relevant employment not otherwise excepted; and
(c) any period which he became entitled to reckon as qualifying service by virtue of regulation D2 of the 1974 Regulations.
Exclusion from reckonable service and qualifying service
D3.—(1) Subject to regulation E16 (combined benefits) or, as the case may be, regulation 28(1) to (9) of the 1998 Regulations, a pensionable employee who—
(a) has entered the employment of a scheduled body after becoming entitled to receive payment in respect of any superannuation benefit other than a superannuation benefit under the Insurance Act, or
(b) has entered such employment after becoming entitled to a benefit under regulation E2(1)(c) and has given notice under regulation E2(9)(c) (retention of entitlement to preserved benefits), or
(c) by virtue of regulation K1 of the 1974 Regulations—
(i) became entitled to receive payment in respect of any benefit under those Regulations, or
(ii) became entitled to a benefit under paragraph (1)(c) of, and gave notice under paragraph (4)(e) of, regulation E2 of those Regulations,
is not entitled to reckon as reckonable service any period of which account has been taken for the purpose of determining whether he was entitled to that payment or benefit or of which account has been or is to be taken for the purpose of calculating its amount.
(2) Subject to regulation E16 or, as the case may be, regulation 28(1) to (9) of the 1998 Regulations, a pensionable employee who—
(a) ceased after 5th April 1975 to hold a local government employment ("the first employment"), and
(b) after an interval not exceeding one month after ceasing to hold the first employment—
(i) entered the employment in which he is a pensionable employee, and
(ii) became in that employment a pensionable employee, and
(c) in respect of his ceasing to hold the first employment received a return of contributions under the 1974 Regulations,
is not entitled to reckon as reckonable service any period for which the return of contributions was made.
(3) Subject to regulation E16 or, as the case may be, regulation 28(1) to (9) of the 1998 Regulations, a pensionable employee who—
(a) on ceasing to hold a local government employment became entitled to a benefit under regulation E2(1)(c) or (d), and
(b) in respect of his ceasing to hold that employment received a return of the whole of the aggregate amount of his contributions to the appropriate superannuation fund within the meaning of regulation C12,
is not entitled to reckon as reckonable service any period for which the return of contributions was made.
(4) Subject to regulation E16 or, as the case may be, regulation 28(1) to (9) of the 1998 Regulations, a pensionable employee who—
(a) on ceasing to hold a local government employment became entitled to a benefit under regulation E2(1)(c) or (d), and
(b) in respect of his ceasing to hold that employment received a return of part of the aggregate amount mentioned in paragraph (3)(b), and
(c) has not given notice under regulation E2(9)(c),
is not entitled to reckon as reckonable service any period for which the return of contributions was made.
(5) Except where paragraphs (2), (3)(a) or (4)(a) and (c) apply, a pensionable employee who—
(a) before entering the employment in which he is a pensionable employee was in another local government employment ("the first employment"), and
(b) in respect of his ceasing to hold the first employment received a return of contributions under the 1974 Regulations or under these Regulations,
is not entitled to reckon either as reckonable service or as qualifying service any period for which the return of contributions was made.
(a) before entering the employment in respect of which he is a pensionable employee he was in another local government employment ("the first employment"), and
(b) on his ceasing to hold the first employment a transfer value was paid to a body other than an administering authority, a body maintaining a superannuation fund under Part I of the Act of 1937 or a local Act authority,
a pensionable employee is not entitled to reckon either as reckonable service or as qualifying service any period in respect of which the transfer value was paid.
(7) A woman who exercises, in accordance with section 47 of the Employment Protection (Consolidation) Act 1978, a right to return to work after being absent from work wholly or partly because of pregnancy or confinement is to be treated as not having entered a local government employment in any of the circumstances mentioned in this regulation.
Increase of reckonable service on lump sum payment
D4. A pensionable employee who has made a payment in accordance with regulation C5 is entitled to reckon as reckonable service in relation to the relevant employment the period in respect of which the payment was made.
Increase of reckonable service on making periodical payments
D5. A pensionable employee is entitled to reckon as reckonable service in relation to the relevant employment—
(a) if he completes payment of additional contributions in accordance with regulation C6(3), the additional period in respect of which payment was made, or
(b) if he begins such payment but does not complete it, an additional period calculated in accordance with Schedule 9.
Increase of reckonable service on completion or cessation of payments under previous Regulations
D6.—(1) Where regulation C9(1) applies, on the making or, as the case may be, the completion or discontinuance of any payments deemed to be due under regulation C5, C6 or C7, a pensionable employee is entitled to reckon additional service in accordance, respectively, with regulation D4, D5 or D9.
(2) Where regulation C9(2) applies, on the making or as the case may be the completion or discontinuance of any payments of a kind there mentioned, a pensionable employee is entitled to reckon additional service to the same extent as if such making, completion or discontinuance had occurred before 21st December 1987.
Increase of reckonable service of certain late entrants at discretion of employing authority
D7.—(1) Subject to paragraphs (2) and (3), if the employing authority are satisfied that, having regard to the interests of the efficient exercise of their functions, there are exceptional reasons for doing so, they may resolve to add an additional period to a pensionable employee's reckonable service.
(2) A resolution under paragraph (1) may be passed not later than 6 months after the person becomes a pensionable employee in the authority's employment, but not after he has attained the age of 59 years unless he did so after becoming such an employee.
(3) The additional period is to be specified in the resolution and is not to exceed the maximum determined in accordance with Schedule 4.
(4) Where the employing authority have passed a resolution under paragraph (1) or under regulation D14 of the 1974 Regulations and the employee—
(a) remains in his employment under that authority until he attains pensionable age, or
(b) ceases to hold that employment, before attaining that age, on the ground that he is incapable of discharging efficiently the duties of the employment by reason of permanent ill-health or infirmity of mind or body, or
(c) dies while in that employment,
he is entitled to reckon as reckonable service the additional period specified in the resolution.
(5) Where the employee leaves in any other circumstances and the employing authority have passed such a resolution mentioned in paragraph (1) the employee is entitled to reckon as reckonable service an additional period of
A × T
R.
where—
A is the additional period specified in the resolution,
T is the period during which the employee has been in the employment of the authority who passed the resolution, and
R is the period during which the employee would have been in that employment if paragraph (4)(a) had applied.
Reduction of added years reckonable on payment as reckonable service
D8.—(1) This regulation applies where—
(a) a consent—
(i) was given under regulation D10 of the 1974 Regulations, or
(ii) was given under regulation 12 of the Benefits Regulations in respect of a person who became a pensionable employee under the 1974 Regulations on 16th May 1974, and
(b) the person in respect of whom the consent was given is a person in relation to whom regulation F3 applies, and
(c) the notice of election under regulation R3 of the 1974 Regulations was given within the period of 6 months beginning on the relevant date specified in paragraph (2), or in the case of a deceased employee (within the meaning of Part F) who died during that period, within the period of 12 months beginning on the date of his death, and
(d) apart from this regulation some of the person's reckonable service would, or would if payments under regulation C9(2) were to continue up to the age specified in paragraph 1(a) or, as the case may be, paragraph 1(b) of Schedule 6 to the 1974 Regulations, be left out of account in accordance with regulation E30(1)(a) or (5).
(2) For the purposes of paragraph (1)(c) the relevant date—
(a) where regulation F3(2)(f) applies, is 5th September 1984, and
(b) in any other case, is 15th October 1982.
(3) Where this regulation applies, the consent shall be deemed always to have related not to the original number of added years but instead to the longest additional period that would not entail any suchleaving out of account of reckonable service as is mentioned in paragraph (1)(d), and payments made and any remaining to be made are to be adjusted accordingly.
Previous service of certain part-time employees
D8A. A pensionable employee who has made a payment under regulation C6A is entitled to reckon as reckonable service in relation to the employment in respect of which he has elected under regulation B3(1) to become a pensionable employee the period for which the payment was made.
Previous service of certain whole-time manual workers
D9. A pensionable employee who has made a payment in accordance with regulation C7 is entitled to reckon as reckonable service, in relation to the employment in which he became a pensionable employee, the period during which he was in that employment before becoming a pensionable employee.
Previous service of certain variable-time employees
D10.—(1) This regulation applies to a person who—
(a) while a pensionable employee in the whole-time employment of a scheduled body becomes a variable-time employee of any scheduled body, and
(b) while remaining a pensionable employee in the whole-time employment becomes a pensionable employee in the variable-time employment.
(2) A person to whom this regulation applies is entitled to reckon as qualifying service in relation to the variable-time employment any period which, when he became a pensionable employee in the variable-time employment, he was entitled to reckon as reckonable service or qualifying service in relation to the whole-time employment.
Previous service of certain re-employed pensioners
D11.—(1) A person who—
(a) has become entitled to a retirement pension, otherwise than by virtue of regulation E2(2), and
(b) enters further employment with any scheduled body in which he becomes a pensionable employee,
is entitled to reckon as qualifying service the period in respect of which he became entitled to the retirement pension.
(2) A person—
(a) who is in receipt of a pension payable out of public funds or under a local Act scheme,
(b) who enters employment with any scheduled body in which he becomes a pensionable employee, and
(c) whose pension is on that account liable to be reduced or suspended,
is entitled to reckon as qualifying service the period in respect of which the pension was granted.
(3) A person who—
(a) after becoming entitled on ceasing to hold an employment ("the first employment") to a retirement pension by virtue of regulation E2(1)(c) enters further employment with any scheduled body in which he becomes a pensionable employee, and
(b) in respect of his ceasing to hold the first employment has received a return of the whole or a part of the aggregate amount of his contributions to the appropriate superannuation fund within the meaning of regulation C12,
is entitled to reckon as qualifying service the period in respect of which the return of contributions was made.
(4) In paragraph (1) "retirement pension" includes a short service grant under the Benefits Regulations, an ill-health lump sum retiring allowance under regulation E21 of the 1974 Regulations, an ill-health lump sum retiring allowance under regulation E4, a superannuation allowance under Part I of the Act of 1937, and an annual pension under the former Regulations.
Previous service of a person who elected under regulation B2A of the 1974 Regulations
D12. -(1)A pensionable employee, or a former pensionable employee, who has made an election under regulation C17 is entitled to reckon as reckonable service in relation to the relevant employment the period in respect of which the election was made.
(2) Service which is deemed to be reckonable service by virtue of the provisions of paragraph (1) shall not be treated as a period of service for which an employee is entitled to receive a benefit under a public service scheme for the purpose of calculating benefit which may be paid by an employing authority under Part K.
(3) In respect of a person who is entitled to reckon service after 5th April 1988 as reckonable service under regulation D1, the period specified in paragraph (1) shall be treated as reckonable service after that date, but in any other case, it shall be treated as reckonable service before 6th April 1988.
BENEFITS
Guaranteed minimum pension for certain pensionable employees and their widows or widowers
E1.—(1) This regulation applies if the employment of a pensionable employee in any local government employment is contracted-out employment.
(2) Where this regulation applies it overrides any other provision of these Regulations or any provision of the 1998 Regulations or the Transitional Regulations that is inconsistent with it, except-
(a) regulation E15 of these Regulations (reduction of retirement pension for certain re-employed pensioners) or regulation 109 or 110 of the 1998 Regulations (abatement) or any provision of the Transitional Regulations relating to those provisions;
(b) regulation E21 of these Regulations or regulation 48 of the 1998 Regulations (commutation of small pensions);
(c) regulation M1 of these Regulations or regulation 111 of the 1998 Regulations (forfeiture of rights) or regulation 114 of those Regulations (so far as it relates to regulation 111).
(3) Where this regulation applies and, in relation to service before 6th April 1997, the pensionable employee has a guaranteed minimum under section 35 of the Pensions Act, in relation to benefits under these Regulations—
(a) unless on ceasing to hold his local government employment he is entitled to a retirement pension at a higher rate, he is from the date on which he attains state pensionable age entitled to a pension at a weekly rate equal to that guaranteed minimum,
(b) if he attains state pensionable age while in local government employment, continues in the same employment for a further period of 5 years and does not then cease to hold it, he is (unless he consents to a postponement of the entitlement) entitled from the end of that period to so much of his retirement pension as equals that guaranteed minimum,
(c) if the pensionable employee is a man and dies at any time leaving a widow, unless she is entitled to a widow's pension at a higher rate she is, during any such period as is mentioned in section 36(6) of the Pensions Act, entitled to a pension at a weekly rate equal to half that guaranteed minimum, and(d) if the pensionable employee is a woman and dies on or after 6th April 1989 leaving a widower, unless he is entitled to a widower's pension at a higher rate, he is entitled to a pension at a weekly rate equal to half of that part of the pensionable employee's guaranteed minimum which is attributable to earnings factors for the tax year 1988/89 and subsequent tax years.
(4) The guaranteed minimum pensions referred to in paragraph (3) shall, insofar as they are attributable to earnings factors for the period beginning with the tax year 1988-89 and ending with the tax year 1996-97, be increased in accordance with the requirements of section 109 of the Pension Schemes Act 1993.
Revaluation of guaranteed minimum in certain cases
E1A.—(1) This regulation applies where-
(a) a person has ceased to be a pensionable employee; and
(b) the guaranteed minimum in relation to his pension is appropriately secured (within the meaning of section 19 of the Pension Schemes Act 1993).
(2) The earnings factors of such a person shall be determined for the purposes of section 14(2) of that Act-
(a) by reference to the last order under section 21 of the Social Security Pensions Act 1975 or section 148 of the Social Security Administration Act 1992 to come into force before the end of the tax year in which he ceased to be a pensionable employee; and
(b) without reference to the last such order to come into force before the end of the final relevant year.
(3) The weekly equivalent mentioned in section 14(2) of the Pension Schemes Act 1993 shall be increased by at least the prescribed percentage for each relevant year after the end of the tax year in which he ceased to be a pensionable employee and in accordance with such additional requirements as may be prescribed for the purposes of section 16(3) of that Act.
(4) In this regulation-
"relevant year" and "final relevant year" have the meanings given respectively in sections 14(8) and 16(5) of that Act;
"prescribed percentage" has the meaning given in regulation 62 of the Occupational Pension Schemes (Contracting-out) Regulations 1996.
Entitlement to retirement pension and retiring allowance
E2.—(1) Subject to paragraphs (3) to (10), when a person ceases to hold a local government employment he shall be entitled in relation to that employment to an annual retirement pension and a lump sum retiring allowance if—
(a) he has attained the age of 60 years and his reckonable service and any qualifying service when added together amount to not less than 25 years; or
(b) his reckonable service and any qualifying service when added together amount to not less than 2 years, or regulation C12(3)(c) applies to him and in either case—
(i) he is incapable of discharging efficiently the duties of that employment by reason of permanent ill-health or infirmity of mind or body, or
(ii) he has attained the age of 65 years, or
(iii) he has attained the age of 50 years and one of the conditions in paragraph (4) is satisfied; or
(c) neither sub-paragraph (a) nor sub-paragraph (b) applies, and—
(i) his reckonable service and any qualifying service when added together amount to not less than 2 years, or
(ii) he is a person who by virtue of regulation B4(6) or J13(3) is to be treated as if he had ceased to be employed;
(iii) he is a person to whom regulation C12(3)(c) applies; or
(d) none of the preceding sub-paragraphs applies and he—
(i) has attained state pensionable age, or
(ii) would attain state pensionable age before the following 6th April.
(2) When a person ceases to hold a local government employment he shall be entitled in relation to that employment to an annual retirement pension if—
(a) he is not so entitled under paragraph (1)(a) to (c), or he is entitled under paragraph (1)(c) and receives a return of contributions (in which case he shall be treated as having ceased to hold the employment on the day before the date of receipt), and
(b) the whole or some part of his reckonable service was service in a non-participating employment or was reckonable service which relates to employment with a non-local government employer in a non-participating employment, and
(c) a period of his service in a non-participating employment came to an end by reason of the repeal of section 56(1) of the Insurance Act or by reason of the provisions of regulation 2(2) of the National Insurance (Non-participation—Assurance of Equivalent Pension Benefits) Regulations 1960 as modified by regulation 9(2)(a) or (b) of the Transitional Provisions Regulations, and
(d) no payment in lieu of contributions is made in respect of such service as is mentioned in sub-paragraphs (b) and (c).
(3) Where but for the revocation of the 1974 Regulations, regulation E2(2) of those Regulations (certain female nursing and other staff deemed to have satisfied regulation E2(1)(b)(iii) of those Regulations) would have applied to a person on her ceasing to hold a local government employment, she shall be deemed to have ceased to hold the employment in the circumstances mentioned in paragraph (1)(b)(iii).
(4) The conditions mentioned in paragraph (1)(b)(iii) are—
(a) that the employing authority certify that the person has ceased to hold the local government employment by reason of redundancy or in the interests of the efficient exercise of their functions, or
(b) that the person was one of the holders of a joint appointment and his appointment has been terminated because the other ceased to hold his appointment.
(5) Subject to paragraph 5A, benefits to which a person is entitled by virtue of paragraph (1)(a) or (b) are payable immediately.
(5A) A person entitled to benefits by virtue of paragraph (1)(b)(iii), who is also a person to whom the provisions of regulation 7 of the Local Government (Compensation for Redundancy or Premature Retirement on Reorganisation) (Scotland) Regulations 1995 applies, may waive his entitlement under paragraph (1)(b)(iii) by notice in writing to his employing authority, but such waiver shall not prejudice his entitlement to benefit under any other provision of this regulation.
(6) Subject to paragraphs (9) and (10), preserved benefits become payable from the date on which the person attains pensionable age, or if earlier—
(a) from any date on which he becomes incapable by reason of permanent ill-health or infirmity of mind or body of discharging efficiently the duties of the employment he ceased to hold, or
(b) from any date after he has attained the age of 50 years from which the employing authority determine on compassionate grounds that the benefits are to become payable, or
(c) in the case of a person who has attained the age of 60 years, has ceased to be employed in local government employment and has duly elected to receive payment from the relevant date, from that date.
(6A) An election under paragraph (6)(c) shall be made by notice in writing to the employing authority given within the period of three months beginning with the relevant date.
(6B) In paragraphs (6)(c) and (6A) "relevant date" in relation to any person means—
(a) the date on which he attains the age of 60 years, or
(b) if later, the date of his ceasing to be employed in local government employment.
(7) Benefits to which a man has become entitled by virtue of paragraph (1)(d) are payable-
(a) if he has ceased to hold the employment before he attained the age of 65 years and has made an election by notice in writing given to the employing authority not later than 3 months after ceasing to hold the employment, immediately on the cessation of that employment;
(b) if he has ceased to hold the employment before he attained the age of 65 years and has not made an election referred to in sub-paragraph (a) above, from the date on which he attains the age of 65 years;
(c) if he has ceased to hold the employment on or after attaining the age of 65 years, immediately on the cessation of that
employment.
(8) Benefits to which a woman has become entitled by virtue of paragraph (1)(d) are payable from the first date on which she has both attained the age of 60 years and is no longer in any local government employment.
(9) A person who is entitled to preserved benefits ceases to be entitled to them—
(a) if the whole of the aggregate amount of his contributions to the appropriate superannuation fund, within the meaning of regulation C12, has been returned to him under that regulation or regulation 86 of the 1998 Regulations or under regulation C8 of the 1974 Regulations and, after receiving the return of contributions, he has no further right to reckon any reckonable service to which a transfer value accepted under regulation J8 or regulation 121 of the 1998 Regulations relates, or
(b) if rights in respect of the reckonable service he was entitled to reckon in relation to the employment he ceased to hold have been transferred to a non-local government scheme by virtue of the payment of a transfer value, or
(c) if he re-enters local government employment, unless he elects to remain entitled to the preserved benefits, or
(d) if the employing body has certified, under regulation E24, that he had suffered a material change in circumstances.
(10) An election for the purposes of paragraph (9)(c) must be made by giving notice in writing to the appropriate administering authority, within 3 months after re-entering local government employment unless they, or where there is a change of fund the administering authorities of both funds, allow a longer period.
(12) A retirement pension to which a person has become entitled by virtue of paragraph (2) is payable from the first date on which he both—
(a) has attained state pensionable age, and
(b) is no longer in any local government employment.
Entitlement to preserved benefits on transfer to a new authority under the Local Government etc. (Scotland) Act 1994 or on dissolution of a development corporation
E2A.-(1) Where a person has suffered a reduction of remuneration within the meaning of regulation E24-
(a)
(i) on transferring from an existing local authority to a new authority under or by virtue of an order under section 8 of the Local Government etc. (Scotland) Act 1994 or that section as extended by section 97 or 137 of that Act, or
(ii) on ceasing to be employed by a development corporation established under the New Towns (Scotland) Act 1968 and obtaining employment with a new authority, all as a consequence of the dissolution (or proposed dissolution) of that corporation; or
(b) after such transfer or change of employment and before 30th June 1997, which reduction is attributable to any provision of, or made under, the said Act of 1994,
and is in respect of that reduction entitled to be issued with a certificate under regulation E24, he may instead, unless at the date of transfer he fulfils the conditions of regulation E2(1)(a) or (b), elect to take preserved benefits in relation to his employment with the existing local authority.
(2) An election for the purposes of paragraph (1) shall be made by giving notice in writing to the appropriate administering authority and the employing authority within 12 months after the date of the reduction in remuneration or 6 months after 12th January 1998 whichever is the later.
(3) Where such an election is validly made, the person shall-
(a) notwithstanding any provision of the Local Government etc. (Scotland) Act 1994 regarding persons transferred, be treated for the purposes of these Regulations, other than regulations C12, E16 and E17, as having ceased to hold his employment with the existing local authority and as having entered a new local government employment at the date of transfer; and
(b) not be entitled to issue of a certificate under regulation E24 and any such certificate already issued shall cease to have effect.
(4) In paragraph (1)
"existing local authority" has the same meaning as in section 9 of the Local Government etc. (Scotland) Act 1994 except that-
(a) in relation to persons transferring to a water and sewerageauthority, it includes an island council and the Central Scotland Water Development Board established under section 3 of the Water(Scotland) Act 1967; and
(b) in relation to persons transferring to the Scottish Children's Reporter Administration, it includes an islands council;
"new authority" means-
(a) any of the following established under the Local Government etc. (Scotland) Act 1994-
(i) a council established under section 2;
(ii) a water and sewerage authority established under section 62(1); or
(iii) the Scottish Children's Reporter Administration established under section 128; or(b) a joint board the constituent authorities of which are all councils established under the said section 2.
Amount of retirement pension and retiring allowance
E3.—(1) Subject to paragraphs (2) and (12) to (16), and to regulation E30, the annual rate of a person's retirement pension is the amount obtained by multiplying one eightieth of his pensionable remuneration by the length in years of his reckonable service.
(2) In the case of a person who—
(a) is entitled under regulation D4, D5, D6(1) or D7 to reckon an additional period as reckonable service, and
(b) had at the appropriate time (as defined in paragraph 1(2) of Schedule 4) attained the age of 45 years,
the rate specified in paragraph (1) is increased by the amount obtained by multiplying one two hundred and fortieth of his pensionable remuneration by the length in years of that additional period.
(3) Subject to paragraphs (4) to (14) and to regulation E30, the amount of a person's retiring allowance is the amount obtained by multiplying three eightieths of his pensionable remuneration by the length in years of his reckonable service; but where paragraph (2) applies his reckonable service does not for the purposes of this paragraph include the additional period.
(4) Where but for the revocation of the 1974 Regulations regulation E3(4) of those Regulations (preservation of certain rights under former Regulations to increased retiring allowance) would have applied to a person on ceasing to hold a local government employment, the amount calculated in accordance with paragraph (3) is increased by the amount by which it would have been increased if that regulation had applied.
(5) For the purposes of paragraph (4)—
(a) an additional period which a person has become entitled to reckon as reckonable service by virtue of, or of payments commenced under, regulation D10 of the 1974 Regulations shall be treated as reckonable service ending immediately before the date on which he first became a contributory employee or, if earlier, a local Act contributor, and
(b) no account shall be taken of any period which a person has become entitled to reckon as reckonable service by virtue of regulation F6(1)(a) or (b) (war service).
(6) In the case of a person to whom regulation E19 of the 1974 Regulations applied but who made an election under paragraph (2) of that regulation, paragraph (4) of this regulation applies as if he had at no time been entitled as mentioned in paragraph (1)(b) of that regulation and had immediately before the time mentioned in that regulation been such a person as was mentioned in regulation 14(a) or (b) of the Benefits Regulations.
(7) Subject to paragraph (10), where the person is a married man and a widow's pension may become payable under regulation E5, the amount calculated in accordance with paragraphs (3) to (6) is reduced by the amount obtained by multiplying two eightieths of his pensionable remuneration by the length in years of any reckonable service before 1st April 1972.
(7A) Subject to paragraph (10), where the person-
(a) is a married woman and a widower's pension may become payable under regulation E5 in respect of a period of which notice has been given under regulation E6(6), or
(b) is a woman and she is a widow or her marriage has been dissolved and the death or dissolution occurred after 5th April 1988,
the amount calculated in accordance with paragraphs (3) to (6) is reduced-
(a) by three one hundred and sixtieths of the pensionable remuneration multiplied by the length in years of any reckonable service of which notice has been given under regulation E6(6) and which is or is treated in accordance with paragraph (8A) hereof as being reckonable service before 1st April 1972, and
(b) by one one hundred and sixtieth of the pensionable remuneration multiplied by the length in years of any reckonable service of which notice has been given under regulation E6(6) and which is or is treated in accordance with paragraph (8A) hereof as being reckonable service after 31st March 1972 but before 6th April 1988.
(8) Subject to paragraphs (10) and (11), where the person is a man, and—
(a) he is a widower, or
(b) he and his wife are judicially separated, or
(c) his marriage has been dissolved,
and the death, separation or dissolution occurred after the relevant date specified in paragraph (9), the amount calculated in accordance with paragraphs (3) to (6) is reduced by two eightieths of his pensionable remuneration multiplied by the length in years of any reckonable service before 1st April 1972 or, if earlier, the date of the death, separation or dissolution.
(8A) For the purposes of paragraph (7A)-
(a) reckonable service which the person is entitled to reckon under regulation J9 where the relevant transfer value was accepted before 6th April 1988 shall be treated as being reckonable service after 31st March 1972 but before 6th April 1988; and
(b) to the extent that reckonable service falling within any of the categories described in paragraph (8B), when aggregated with actual reckonable service after 31st March 1972 but before 6th April 1988, does not exceed 16 years and 5 days, it shall be treated as being reckonable service after 31st March 1972 but before 6th April 1988, but it shall otherwise be treated as being reckonable service before 1st April 1972.
(8B) The categories of reckonable service referred to in paragraph (8A)(b) are reckonable service-
(a) which the person is entitled to reckon under regulation D4, D5 or D9 where the necessary payment was made or commenced before 6th April 1988;
(b) which the person is entitled to reckon by virtue of a resolution passed under regulation D7 before 6th April 1988;
(c) which is treated as reckonable service before 6th April 1988 by virtue of regulation D12(3).
(9) The relevant date for the purposes of paragraph (8) is—
(a) 30th September 1950, or
(b) if, but for the revocation of the 1974 Regulations, sub-paragraph (ii) of paragraph (6) of regulation E3 of those Regulations (certain cases where local Act provisions had applied before 16th May 1974) would have applied, the date that would have been the relevant date for the purposes of that paragraph.
(10) In calculating any reduction under paragraph (7), (7A) or (8), no account shall be taken of any reckonable service in respect of which payment under regulation C8 has or is to be treated as having been completed.
(11) No reduction is to be made under paragraph (8) where the person is a woman in relation to whom this regulation applies as provided in regulation E12 and who has not made any election under regulation E12(1)(b) or (2) or who has made such an election but to whom regulation E12(6) applies.
(a) regulation E2(1)(b)(i) (permanent ill-health etc) applies,
(b) the person has not given a notification under regulation B4A, or having given such a notification, has again by the date of cessation of employment become a pensionable employee by virtue of an election under regulation B4B, and
(c) the total of the person's reckonable service and any qualifying service is not less than 5 years,
he is to be treated for the purposes of this regulation as being entitled to reckon as reckonable service an additional period calculated in accordance with Schedule 10.
(13) Where a person has become entitled to preserved benefits and subsequently receives a return of contributions but regulation E2(9)(a) does not apply, for the purposes of this regulation his reckonable service shall be taken to be the reckonable service which he is entitled to reckon after he receives the return of contributions, excluding reckonable service to which the return of contributions relates.
(14) Subject to paragraph (15), where benefits have become payable—
(a) to a man by virtue of an election under regulation E2(6) or E2(7)(a), or
(b) to a woman by virtue of regulation E2(6)(c) or E2(8)(b),
the amounts calculated in accordance with paragraphs (1) to (13) are reduced in accordance with Schedule 11.
(15) A person's retirement pension is not to be reduced under paragraph (14)—
(a) to less than any minimum rate of equivalent pension benefits applicable under the Insurance Acts, or
(b) in the case of a woman, to less than the annual rate determined by multiplying one eightieth of her pensionable remuneration by the length in years of the whole period of her service in contracted-out employment before 1st April 1996, or
(c) in the case of a man, to less than the annual rate obtained by multiplying one eightieth of his pensionable remuneration by the length in years of the whole period of his service in contracted-out employment on or after 17th May 1990 and before 1st April 1996.
(16) the rate of retirement pension payable by virtue of regulation E2(2) is the rate of equivalent pension benefits applicable to the person in respect of any period of reckonable service in a non-participating employment or which relates to service with a non-local government employer in a non-participating employment.
Ill-health lump sum retiring allowance
E4.—(1) This paragraph applies to a person—
(a) who has at any time after 13th November 1978 ceased to hold a local government employment, and
(b) who when he ceased to hold that employment—
(i) was entitled to reckon an aggregate of at least one but less than 2 years' reckonable service and qualifying service, and
(ii) was incapable of discharging efficiently the duties of that employment by reason of permanent ill-health or infirmity of mind or body, and
(c) who did not cease to hold that employment in consequence of any such offence or misconduct as are mentioned in regulation C12(5), and
(d) who is not apart from this regulation entitled, whether by virtue of his having made a claim under regulation C12(7)(b) or otherwise, to any benefit under these Regulations, other than a return of contributions, and has not—
(i) received any return of contributions other than one in respect of which a payment was made under regulation E21(3) of the 1974 Regulations, or
(ii) been granted any gratuity under Part K, under Part T of the 1974 Regulations, under section 18 of the Act of 1953, or under any local Act, or
(iii) received an allowance under regulation E21 of the 1974 Regulations, and
(e) who if a return of contributions were made to him would receive a net amount smaller than that of an allowance calculated in accordance with paragraph (2), and
(f) to whom regulation C12(3)(c) did not apply when he ceased to hold that employment.
(2) A person to whom paragraph (1) applies is, subject to paragraph (3), entitled to be paid an allowance ("an ill-health lump sum retiring allowance") of an amount equal to—
(a) one twelfth of his pensionable remuneration multiplied by the length in years of his reckonable service, or
(b) three eightieths of his pensionable remuneration multiplied by the length in years of the total period he would have been entitled to reckon as reckonable service if—
(i) he had continued in local government employment until he had attained the age of 65 years, and
(ii) any added period payments had been completed,
whichever is the lesser amount.
(3) A person to whom paragraph (1) applies—
(a) may, notwithstanding that he is for the time being entitled to an ill-health lump sum retiring allowance, at any time before such an allowance is paid to him be granted a gratuity under Part K, and
(b) on being so granted a gratuity under Part K he shall cease to be entitled to an ill-health lump sum retiring allowance.
(4) In the case of a person falling within paragraph (1)(a) to (c) who has ceased to hold his employment after 20th December 1987, the appropriate administering authority are, without prejudice to any subsequent decision under regulation N5 or N6 or regulation 96 of the 1998 Regulations (first instance decisions), to notify him in writing, within 3 months after the date on which he ceased to hold his employment, of the amount of the ill-health retirement grant to which he would, subject to paragraph (3), be entitled if he were and remained a person to whom paragraph (1) applies.
(5) Where-
(a) a person who died before 9th February 1982 had received a return of contributions, and
(b) paragraph (1) of regulation E21 of the 1974 Regulations would otherwise have applied to him,
he is to be treated as having become entitled to an ill-health lump sum retiring allowance of A - B, where-
A is the amount of the ill-health lump sum retiring allowance that would have been payable if that paragraph had applied to him, and
B is the net amount he received when the return of contributions was made.
Entitlement to widow's short-term and long-term pensions
E5.—(1) If at the time of his death a man—
(a) was entitled to receive payments in respect of a retirement pension, or
(aa) would have been so entitled but for the commutation of such payments for a lump sum in accordance with regulation E11A, or
(b) would have been so entitled but for the operation of regulation E15 (reduction of certain retirement pensions), or
(c) was in a local government employment and—
(i) the total of his reckonable service and any qualifying service when added together amounted to not less than 2 years, or
(ii) he would if he had then ceased to be employed otherwise than by reason of his death have become entitled to benefits by virtue of regulation E21(1)(d), or
(iii) neither (i) nor (ii) above applies, but a transfer value from the trustees or managers of a personal pension scheme or a self-employed pension arrangement has been and remains credited to the appropriate superannuation fund in relation to him,
and he leaves a widow or widows she is, or as the case may be they are jointly, entitled, subject to paragraphs (1A) and (3) to (7), to a widow's short-term pension for 3 months after his death or, if the death occurs after 5th April 1988 and the widow has one or more eligible children in her care, for six months after his death and then to a widow's long-term pension.
(1A) Where paragraph (1)(c)(i) applies and the total of the man's reckonable service and any qualifying service when added together amounted to less than 5 years, his widow is, or as the case may be his widows are jointly, entitled to a widow's special short-term pension under regulation E7 and not to a widow's short-term pension under regulation E6(1).
(1B) Where paragraph (1A) applies, a widow's long-term pension shall not be payable until payment of the widow's special short-term pension ceases.
(2) If at the time of his death a man was not a pensionable employee and-
(a) was entitled to preserved benefits, or
(b) was in a local government employment and would have been so entitled if he had ceased to hold that employment immediately before that time,
and leaves a widow, or widows, she is or, as the case may be, they are jointly, entitled, subject to paragraphs (3) to (7), to a widow's long-term pension.
(3) A widow is not entitled to any pension by virtue of paragraph (1) or (2) if-
(a) her husband died before 6th April 1988, and
(b) when her husband died or became entitled to a retirement pension they were judicially separated.
(4) A widow is not entitled to any pension by virtue of paragraph (1)(a), (aa) or (b) or paragraph (2) if—
(a) she was not her husband's wife at some time while he was in local government employment after 31st March 1972 and before the date on which he became entitled to a retirement pension, or
(b) her husband became entitled to a retirement pension by virtue of regulation E2(2).
(5) Where but for paragraph (4)(a) a widow would have been entitled—
(a) under paragraph (1) to a widow's short-term pension and to a widow's long-term pension, or
(b) under paragraph (2) to a widow's long-term pension,
she is entitled, where sub-paragraph (a) applies to a short-term pension and a long-term pension and where sub-paragraph (b) applies to a long-term pension only, calculated in each case in accordance with regulation E6(4).
(6) Except where paragraph (7) applies, a pension to which a widow is entitled by virtue of this regulation—
(a) is not payable to her during any subsequent marriage or any period of cohabitation outside marriage, and
(b) is payable from the end of any such marriage or period only if the appropriate administering authority in their discretion so decide.
(7) Where a widower and a widow who are each entitled to a pension under this regulation marry each other or cohabit with each other outside marriage, only such one of them as the widower and widow may determine shall be entitled to his or her pension and the other shall cease to be entitled to his or her pension until the dissolution of the marriage, the ending of the cohabitation, or the death of the widower or widow.
(8) In paragraphs (1) and (2), for the purpose of entitlement to a widower's pension-
"retirement pension" means a retirement pension of which at least part is attributable to a period of reckonable service after 5th April 1988;
"local government employment" means local government employment of which at least part was employment after 5th April 1988; and
"preserved benefits" means preserved benefits of which at least part are attributable to a period of reckonable service after 5th April 1988.
Amount of widow's short-term and long-term pensions
E6.—(1) Subject to paragraphs (4) and (5), the annual rate of a widow's short-term pension is—
(a) where regulation E5(1)(a) or (b) applies and the provisions of sub-paragraph (d) of this paragraph do not apply, and any new employment for the purposes of regulation E15 (re-employed pensioners) was not a local government employment, –
(i) the annual rate of her husband’s retirement pension immediately before the date of his death, disregarding any reduction under regulation E15; and
(ii) where her husband was entitled to an Increased Pension Entitlement, his Increased Pension Entitlement immediately before the date of his death, or(b) where regulation E5(1)(c) applies and the local government employment was not a new employment for the purposes of regulation E15, a rate equal to his pensionable remuneration, or
(c) where regulation E5(1)(c) applies and the local government employment was such a new employment, a rate equal—
(i) if the retirement pension was not reduced under regulation E15, to the total of his pensionable remuneration in the new employment and the annual rate of the retirement pension, or
(ii) if the retirement pension was so reduced, to the total of his pensionable remuneration in the new employment and the annual rate, if any, at which the reduced retirement pension was payable,
or,
(d) where all or part of her husband's retirement pension was commuted for a lump sum in accordance with regulation E11A, a rate equal to the annual rate of the retirement pension to which her husband would have been entitled immediately before the date of his death but for such commutation.
(2) Subject to paragraphs (4) and (5), the annual rate of a widow's long-term pension is—
(a) where paragraph (1)(a) applies and the provisions of sub-paragraph (g) of this paragraph do not apply, half the annual rate of her husband's retirement pension immediately before the date of his death,
(b) where paragraph (1)(b) applies by virtue of regulation E5(1)(c)(i), one half of the annual rate of the retirement pension to which her husband would have been entitled if on the date of his death he had become entitled under regulation E2(1)(b)(i) (permanent ill-health, etc.),
(c) where paragraph (1)(b) applies by virtue of regulation E5(1)(c)(ii), one half of the annual rate of the retirement pension to which her husband would have been entitled if on the date of his death he had become entitled under regulation E2(1)(d),
(d) where paragraph (1)(b) applies by virtue of regulation E5(1)(c)(iii), one one hundred and sixtieth of the spouse's pensionable remuneration multiplied by the length in years of the spouse's reckonable service,
(e) where paragraph (1)(c) applies, the greater of—
(i) the total of half the annual rate of her husband's retirement pension and half the annual rate of the retirement pension to which he would have been entitled in respect of the new employment if on the date of his death he had become entitled under regulation E2(1)(b)(i), and
(ii) half the annual rate of the retirement pension to which he would have been entitled if on the date of his death he had become entitled under regulation E2(1)(b)(i) and notice had been given under regulation E16, and
(f) where regulation E5(2) applies, half the annual rate of the retirement pension to which her husband would have been entitled if on the date of his death he had become entitled under regulation E2(1)(b)(ii),
and
(g) where all or part of her husband's retirement pension was commuted for a lump sum in accordance with regulation E11A, half the annual rate of the retirement pension to which her husband would have been entitled immediately before the date of his death but for such commutation.
(3) For the purposes of paragraphs (1) and (2)—
(a) "retirement pension", for the purpose of calculating a widower's short-term or long-term pension, means a retirement pension calculated by reference to the length in years of the wife's period of reckonable service after 5th April 1988 and, if the widower was his wife's husband at some time while she was in local government employment after 31st March 1972, by reference also to-
(i) the length in years of any period treated in accordance with paragraph (3A) as a period of reckonable service after 5th April 1988,
(ii) the length in years of any additional period of which notice has been given in accordance with paragraph (6), and
(iii) the length in years of any reckonable service in respect of which payment under regulation C8A has or is treated as having been completed;
(aa) the retirement pension mentioned in paragraph (2)(a) is to be taken to be the pension that would have been payable but for-
(i) any increase under regulation E3(2), (certain cases where additional service is reckonable),
(ii) any reduction under regulation E3(14) (early payments) or E15 (re-employed pensioners) or E32 (National Insurance), and
(iii) any surrender under regulation E20,(b) any retirement pension mentioned in paragraph (2)(b) or (e) is to be taken to be the pension that would have been payable but for any surrender under regulation E20, and if the pension would have been increased under regulation E3(2) or reduced under regulation E32 no account is to be taken of that increase or reduction.
(3A) For the purposes of this paragraph any of the following periods shall be treated as being a period of reckonable service after 5th April 1988:-
(a) any additional period of service awarded after that date by virtue of regulation E3(12),
(b) any additional period of service which the person was entitled to reckon under regulation D4, D5 or D9 where the necessary payment was made or commenced after that date,
(c) any additional period of service which the person is entitled to reckon by virtue of a resolution passed under regulation D7 after that date,
(d) any additional period of service which is treated as reckonable service after that date by virtue of regulation D12(3),
(e) any period of service which the person was entitled to reckon under regu-lation J9 where the relevant transfer value was accepted after that date.
(4) Where regulation E5(5) (post-retirement marriages) applies—
(a) the references in paragraphs (1)(a), (2)(a), (d), (e), and (f) and the second reference in paragraph (1)(c)(i), to the retirement pension are to be construed as references to, and
(b) for the purposes of paragraph (1)(c)(ii), any annual rate at which the retirement pension was payable is to be taken not to have exceeded the rate of,
the part of the pension attributable to the whole period of his service in respect of which the pension was payable which was in contracted-out employment.
(5) The annual rate of the pension payable under this regulation shall not be less than the amount determined by multiplying one one hundred and sixtieth of the pensionable remuneration of the deceased husband by the length in years of the whole period of his service in contracted-out employment.
(a) is a pensionable employee, was a pensionable employee on 27th July 1989 and has since that date continuously been a pensionable employee, and
(b) is entitled to reckon a period of reckonable service before 6th April 1988,
may, subject to paragraph (8) and in accordance with paragraph (9), give notice in writing to the appropriate administering authority of any additional period which she wishes to reckon for the purposes of calculating a widower's long-term pension.
(7) For the purposes of paragraph (6), the reference to a woman having continuously been a pensionable employee includes a reference to a woman who, having ceased to be a pensionable employee-
(a) became or becomes a pensionable employee again within one month of so ceasing, or
(b) became or becomes a pensionable employee again within one month of returning to work in accordance with section 45(1) or (3) of the Employment Protection (Consolidation) Act 1978 (which confers the right to return to work following pregnancy or confinement).
(8) The additional period of which notice may be given by a woman under paragraph (6) shall not exceed the length of her reckonable service which is not, or is not treated for the purposes of paragraph (3A) as being, reckonable service after 5th April 1988.
(9) Notice under paragraph (6) must be given not later than whichever is the latest of-
(a) 30th July 1994, or
(b) if she marries or remarries after 30th July 1993, 12 months after the date of any such marriage, or
(c) if her husband becomes permanently incapacitated by reason of ill-health or infirmity of mind or body and wholly or mainly dependent on her, 12 months after a medical certificate to that effect is submitted to the appropriate administering authority.
(10) The appropriate administering authority may extend any of the time limits referred to in paragraph (9).
(11) Notice given under paragraph (6) shall be irrevocable, but subject to the provisions of this regulation notice may be given on more than one occasion.
Widow's special short-term pension
E7.—(1) Subject to paragraph (4), if at the time of his death a man was in a local government employment and he leaves a widow or widows but neither of the conditions in regulation E5(1)(c) is satisfied, then she is, or as the case may be they are jointly, entitled to a widow's special short-term pension at an annual rate equal to his pensionable remuneration except that any widow's entitlement shall cease if she is—
(b) cohabiting with another man.
(2) Where the deceased leaves no eligible child or there is no eligible child in the widow's care, the pension is payable for 3 months after the day of his death.
(3) While there is one or more than one eligible child or children in the widow's care, the pension is payable for 6 months after the death.
(4) Where the person who dies is a woman (other than one to whom paragraph (1)(a) of regulation E12 applies or in respect of whom an election under paragraph (1)(b) or (2) of that regulation has effect), this regulation shall only apply if her death occurs on or after 6th April 1988.
Entitlement to children's short-term and long-term pensions
E8.—(1) If at the time of his death a man—
(a) was entitled to receive payments in respect of a retirement pension, or
(aa) would have been so entitled but for the commutation of such payments for a lump sum in accordance with regulation E11A, or
(b) would have been so entitled but for the operation of regulation E15 (re-employed pensioners) of these Regulations or regulation 110 of the 1998 Regulations, or
(c) was a pensionable employee, or
(d) was in a local government employment and a transfer value from the trustees or managers of a personal pension scheme or a self-employed pension arrangement has been and remains credited to the appropriate superannuation fund in relation to him,
and he leaves one or more eligible children, they are, subject to paragraphs (3) to (5), entitled to, or to the benefit of, a children's short-term pension for 6 months after the death and then a children's long-term pension.
(2) If at the time of his death a man was entitled to preserved benefits and he leaves one or more eligible children, they are, subject to paragraphs (4) and (5), entitled to, or to the benefit of, a children's long-term pension.
(3) No children's short-term pension or long term pension is payable while-
(a) a widow's short-term pension is payable under regulation E5(1);
(b) a widower's short-term pension is payable under regulation E5(1), unless the rate of the children's short-term pension would be greater than that of the widower's short-term pension; or
(c) a widow's special short-term pension is payable under E7(1),
unless the child is not in the care of the widow, in which case the children's short-term pension is payable for 3 months after the death and then a children's long-term pension is payable.
(4) There is no entitlement to any pension by virtue of paragraph (1)(a), (aa) or (b) or paragraph (2) if the deceased became entitled to a retirement pension by virtue of regulation E2(2).
(4A) Where the person who dies is a woman (other than one to whom paragraph (1)(a) of regulation E12 applies or in respect of whom an election under paragraph (1)(b) or (2) of that regulation has effect), this regulation shall only apply if her death occurs on or after 6th April 1988.
Amounts of children's short-term and long-term pensions
E9.—(1) Subject to paragraph (2), the annual rate of a children's short-term pension is the rate at which a widow's short-term pension is or would have been payable by virtue of regulation E6(1) or, as the case may be, the rate at which a widower's short-term pension would have been payable under that regulation if regulation E6(3)(a) were disregarded.
(2) Where a widow's short-term pension is payable by virtue of regulation E5(5) or a widower's short-term pension is payable by virtue of regulation E5(1), and the child is in the care of the widow or widower, the children's short-term pension rate specified in paragraph (1) is reduced by the rate of that pension.
(3) Subject to paragraphs (4) and (5), the annual amount of a children's long-term pension is—
(a) if there is one eligible child and a surviving spouse's pension under regulation E5 is for the time being payable, one quarter of the deceased person's retirement pension;
(b) if there is one eligible child and no such surviving spouse's pension is payable, one third of the retirement pension;
(c) if there are two or more eligible children and a surviving spouse's pension under regulation E5 is for the time being payable, one half of the retirement pension; and
(d) if there are two or more eligible children and no such surviving spouse's pension is payable, two thirds of the retirement pension.
(4) Subject to paragraph (4A), for the purposes of paragraph (3)—
(a) the retirement pension of a deceased person who died while a pensionable employee shall be deemed to be the retirement pension to which he would have become entitled if regulation E2(1)(b)(i) (permanent ill-health, etc.) had applied,
(b) the retirement pension of a person who was entitled at the time of his death to preserved benefits, or was at that time in a local government employment and would have been so entitled if he had ceased to hold that employment immediately before that time, shall be deemed to be the retirement pension to which he would have become entitled if regulation E2(1)(b)(ii) (retirement on or after pensionable age) had applied,
(c) the retirement pension of a person who was entitled at the time of his death to receive payments in respect of a retirement pension, or would have been so entitled but for the commutation of such retirement pension for a lump sum in accordance with regulation E11A, shall be deemed to be the retirement pension that would have been payable but for—
(i) any increase under regulation E3(2) (certain cases where additional service is reckonable),
(ii) any reduction under regulation E3(14) (early payments) or E15 (re-employed pensioners) or E32 (National Insurance) of these Regulations or regulation 110 of the 1998 Regulations, and
(iii) the commutation of all or part of such retirement pension for a lump sum under regulation E11A, and
(iv) any surrender under regulation E20, and
(d) where a children's long-term pension is payable under paragraph (3)(b) or (d) and a widow's long-term pension is payable under regulation E5(5) the amount of the children's long-term pension shall not exceed an amount equal to the difference between—
(i) the aggregate amount that would have been payable by way of widow's and children's long-term pensions had the post-retirement marriage been a pre-retirement marriage, and
(ii) the long-term widow's pension payable under regulation E5(5),
and for the purposes of sub-paragraphs (a) and (b) it is to be assumed that the pension to which the person would have become entitled would not have been subject to any increase under regulation E3(2) or reduction under regulation E3(14), and that there has been no surrender under regulation E20.
(4A) Unless the retirement pension determined under paragraph (4) would be greater, the retirement pension of a deceased person shall be taken to be that to which he would have been entitled if he were entitled to reckon the lesser of-
(a) 10 years' reckonable service;
(b) the reckonable service which he would have been entitled to reckon if he had continued to be employed until his 65th birthday.
(5) If a child in respect of whom a children's long-term pension is payable has attained the age of 17 years and is receiving remuneration in respect of full-time training for a trade, profession or calling at an annual rate in excess of the indexed training rate defined in paragraph (6), then—
(a) the annual rate of the pension is to be reduced by the amount of the excess, or
(b) the child is to be disregarded for the purpose of calculating the pension,
whichever results in the smaller reduction in its annual rate.
(6) In paragraph (5) "the indexed training rate" means the annual rate at which an official pension within the meaning of the Pensions (Increase) Act 1971 would for the time being be payable if it had begun on 1st June 1972 and had then been payable at an annual rate of £250.
(7) The appropriate administering authority may—
(a) apportion a children's pension among the eligible children in respect of whom it is for the time being payable in such shares as they think fit, and
(b) pay the pension or any part of it to a person other than an eligible child, to be applied in accordance with any directions they may give for the benefit of any eligible child or eligible children.
Payment of long-term pensions instead of short-term pensions
E9A.—(1) Where, but for this regulation, a children's short-term pension would be payable to or for the benefit of a child
in the care of a parent to whom a widow's or widower's short-term pension would be payable (and for this purpose regulation E8(3) shall be disregarded), a children's long-term pension and a widow's or widower's long-term pension shall be payable instead of these pensions if (having regard to regulation E8(3)) that would result in a greater aggregate pension.
(2) Where but for this regulation, a children's short-term pension would be payable to or for the benefit of a child who is not in the care of a parent to whom a widow's or widower's short-term pension is payable, a children's long-term pension shall be payable instead if it would be greater.
Death gratuity
E11.—(1) Subject to paragraphs (9) to (11) and regulation E11(5A), if at the time of his death a person—
(a) was a pensionable employee, or
(b) was entitled to receive payments in respect of a retirement pension in relation to which this paragraph applies, or
(c) would have been so entitled but for the operation of regulation E15 (re-employed pensioners) to these Regulations or regulation 110 of the 1998 Regulations,
(d) was entitled to preserved benefits, or
(e) was in a local government employment and was entitled to reckon at least 2 years' reckonable service but was not a pensionable employee by virtue of a notification under regulation B4A, or
(f) was in a local government employment and a transfer value from the trustees or managers of a personal pension scheme or a self-employed pension arrangement has been and remains credited to the appropriate super-annuation fund in relation to him, but was not a pensionable employee by -virtue of a notification under regulation B4A.
there shall be paid a lump sum death gratuity in accordance with regulation E11ZA.
(2) Paragraph (1) applies in relation to a retirement pension if—
(a) the reckonable service taken into account in calculating the pension amounted to less than 10 years and he had been entitled for less than 5 years to receive payments in respect of the pension, or
(b) the reckonable service taken into account in calculating the pension amounted to 10 years or more.
(3) In paragraphs (4A) to (11)—
A is the deceased's pensionable remuneration,
B is three eightieths of his pensionable remuneration,
C is the length in years of his reckonable service,
C1 is the length in years of the reckonable service that would have been taken into account in calculating a retirement pension if he had become entitled to one under regulation E2(1)(b)(i) (permanent ill-health etc.) on the day of his death,
C2 is the length in years of the reckonable service taken into account in calculating his retirement pension,
D is-(i) where the person is a man, or is treated as a man by virtue of regulation E12, two eightieths of his pensionable remuneration multiplied by the length in years of any reckonable service before 1st April 1972 in respect of which a widow's pension is payable under regulation E5, other than service in respect of which a return of contributions has been made or payment under regulation C8 has been or is to be treated as having been completed, or
(ii) where the person is a woman, one one hundred and sixtieth of her pensionable remuneration multiplied by the length in years of any period of which notice was given under regulation E6(6) and which is treated for the purposes of regulation E3(8A) as reckonable service after 31st March 1972 but before 6th April 1988; plus t hree one hundred and sixtieths of her pensionable remuneration multiplied by the length in years of any further period of which notice was given under regulation E6(6) which is treated for the purposes of regulation E3(8A) as reckonable service before 1st April 1972 and in respect of which a widower's pension is payable under regulation E5, other than service in respect of which a return of contributions has been made or payment under regulation C8 has been or is to be treated as having been completed,
E is the total of any payments made to him in respect of retirement pension and lump sum retiring allowance,
F is the length in years of the reckonable service he would have had on attaining pensionable age,
G is the total amount that would (or would but for regulation E15 or his death, or both) have been paid to him by way of retirement pension for the first 5 years after he became (or would, but for regulation E15, have become) entitled to receive payments in respect of the pension, and
H is the total of any payments made to him in respect of retirement pension.
(4) Where paragraph 1(a) applies the amount of the death gratuity is the greater of-
(a) twice the deceased's pensionable remuneration; or
(b) three eightieths of his pensionable remuneration multiplied by the length in years of his reckonable service
less, in a case where a surviving spouse's long-term pension is payable under regulation E5, the appropriate amount to be deducted under paragraph (9).
(4A) Subject to paragraphs (9) and (11), where paragraph (1)(b) or (c) and paragraph (2)(b) apply, and the deceased became entitled to the retirement pension otherwise than by virtue of regulation E2(1)(c), the amount of the death gratuity is the greater of A and (B × C2).
(a) paragraph (1)(b) or (c) and paragraph (2)(b) apply and the deceased became entitled to the retirement pension by virtue of regulation E2(1)(c), or
(b) paragraph (1)(b) or (c) and paragraph (2)(a) apply and-
(i) the deceased became entitled to the retirement pension by virtue of regulation E2(1)(c), and
(ii) the reckonable service that would have been taken into account in calculating a retirement pension if he had remained in his local government employment until pensionable age is 10 years or more,the amount of the death gratuity is the greater of
(B × C2) - (D + E) or
C2/ F × (A - (D + E)).
(6) Subject to paragraph (10), where paragraph (1)(b) or (c) and paragraph (2)(a) apply and the deceased became entitled to the retirement pension otherwise than by virtue of regulation E2(1)(c) or (d), the amount of the death gratuity is G.
(7) Where paragraph (1)(b) or (c) and paragraph (2)(a) apply and the deceased—
(a) became entitled to the retirement pension by virtue of regulation E2(1)(c) and the reckonable service that would have been taken into account in calculating a retirement pension if he had remained in his local government employment until pensionable age is less than 10 years, or
(b) became entitled to the retirement pension by virtue of regulation E2(1)(d),
the amount of the death gratuity is
C2/F × ((5 × G) - H)
in the case of a person who ceased to be in reckonable service before 20th July 1990 and
C2/F × (G - H).
in any other case.
(8) Subject to paragraph (9), where paragraph (1)(d), (e) or (f) applies the amount of the death gratuity is B × C2.
(a) paragraph (1)(a), (d), (e) or (f) applies, or
(b) paragraph (1)(b) or (c) and paragraph (2)(b) apply and the deceased became entitled to the retirement pension otherwise than by virtue of regulation E2(1)(c),
and a widow's pension is payable under regulation E5, the amount of the death gratuity is reduced by D.
(10) Where paragraph (1)(b) or (c) and paragraph (2)(a) apply and the deceased became entitled to the retirement pension otherwise than by virtue of regulation E2(1)(c) or (d), the amount of the death gratuity is reduced—
(a) by H, or
(b) where the pension was reduced under regulation E15 or had been surrendered in part under regulation E20, by the amount which would have been paid in respect of the pension but for the reduction or surrender.
(11) Where paragraph (1)(b) or (c) and paragraph (2)(b) apply and the deceased became entitled to the retirement pension otherwise than by virtue of regulation E2(1)(c), the amount of the death gratuity is reduced—
(a) by E, or
(b) where the pension was reduced under regulation E15 or had been surrendered in part under regulation E20, by the amount which would have been paid in respect of retirement pension and retiring allowance but for the reduction or surrender.
(12) Subject to paragraph (13), for the purpose of calculating the amount of a death gratuity under the preceding provisions of this regulation no account shall be taken of reckonable service before attaining the age of 60 years beyond a total of 40 years.
(13) Where a death gratuity is reduced under paragraph (9), any reckonable service to be left out of account under paragraph (12) is to be taken from the beginning of the period of reckonable service.
(14) Where a person qualifies for a death gratuity under more than one sub-paragraph of paragraph (1) in respect of the same period of service, he shall be treated as having qualified under the sub-paragraph which would, in accordance with the preceding paragraphs, result in the highest amount of gratuity being paid.
Nomination of beneficiary of death gratuity
E11ZA.-(1) Subject to paragraph (6), the administering authority shall have power, at their discretion, to pay or apply the whole or any part of the lump sum death gratuity payable under regulation E11 to or for the benefit of all or any of the surviving spouse, children, dependants, relatives, executors or nominated beneficiaries of the deceased in such shares as the administering authority shall in their absolute discretion decide.
(2) The administering authority may, but without being in any way bound to do so, have regard to any nomination made by the deceased.
(3) A nomination shall be made by notice in writing to the administering authority in such form as the administering authority may from time to time require and shall be revocable in the same manner.
(4) A nomination shall be revoked by any subsequent nomination which complies with the requirements referred to in paragraph (3).
(5) If not previously revoked, a nomination shall cease to have effect on the marriage of the person who made the nomination.
(6) If or to the extent that the lump sum death gratuity has not been paid by the expiry of the period of two years following the person's death, it shall be paid by the administering authority to his executors.
(7) For the purposes of this regulation-
(a) "nominated beneficiary" means an individual or an unincorporated or incorporated body nominated by the deceased in any nomination made by him in respect of the lump sum death gratuity which was in force at the time of his death; and
(b) "relative" means any living individual who is-
(i) a parent of the deceased or the spouse or surviving spouse of any such person;
(ii) the child or remoter issue of such parent or the spouse or surviving spouse of any such person; or
(iii) a former spouse of the deceased.
Pensions of widowers etc.
E12.—(1) In respect of any service before 6th April 1988, where a woman who is a pensionable employee—
(a) has no husband but has a potentially eligible child or eligible children, or
(b) having a husband who is permanently incapacitated by reason of ill-health or infirmity of mind or body and wholly or mainly dependent on her, elects,
she will participate in the benefits provided by the Regulations as if she were a man and, where sub-paragraph (b) applies, as if her husband were a woman.
(2) Where a female pensionable employee makes an election under paragraph (1)(b) and thereafter she re-marries, the subsequent marriage and—
(i) the legitimate children of the subsequent marriage;
(ii) any adopted child of hers, adopted after re-marriage;
(iii) any legitimate child of hers, born after the expiration of one year after the date of the death of her former husband;
(iv) any step-child of hers, being a child of an earlier marriage of her husband by the subsequent marriage; and
(v) any adopted child of her husband by the subsequent marriage,
shall be left out of account for all the purposes of this Part unless her husband by the subsequent marriage is permanently incapacitated by reason of ill-health or infirmity of mind or body and wholly or mainly dependent on her, and she makes a further election under paragraph (1)(b).
(2A) Notwithstanding any other provision in these Regulations, in respect of any service after 5th April 1988, regulations E5 to E11 shall apply in respect of a woman who is a pensionable employee as they apply in respect of a man and, where she is married, shall apply in respect of her husband as they apply in respect of a wife.
(3) An election under paragraph (1)(b) or (2) is to be made by giving notice in writing to the appropriate administering authority.
(4) In this regulation "potentially eligible child" means a child who might become an eligible child on the woman's death.
(5) No election under paragraph (1)(b) or (2) may be made on or after 30th July 1993.
(6) Where a woman gives notice under regulation E6(6) that she wishes to reckon the whole of her reckonable service before 6th April 1988 for the purposes of calculating a widower's long-term pension, any previous election made by her under paragraph (1)(b) or (2) shall cease to have effect.
Discretionary additional benefits for certain female nursing staff
E13.—(1) This regulation applies to a woman who—
(a) immediately before 16th May 1974 was a nurse, midwife or health visitor to whom section 16(1) of the Act of 1937 applied,
(b) became a pensionable employee on 16th May 1974,
(c) has not since had a disqualifying break of service,
(d) on or after attaining the age of 60 years, but before completing 40 years' reckonable service, becomes entitled, otherwise than by virtue of regulation E2(2), to a retirement pension, and
(e) immediately before becoming entitled to the pension was employed as a nurse, midwife or health visitor.
(2) The employing authority of a woman to whom this regulation applies may grant her an additional benefit not exceeding the difference between the benefit to which she is entitled and the benefit to which she would have been entitled if she had remained in their employment until she attained the age of 65 years receiving an annual remuneration equal to her pensionable remuneration.
Reduction of retirement pension in the case of certain former teachers
E14.—(1) Where a person becomes entitled to a retirement pension in the calculation of the amount of which account is taken of service which he was entitled to reckon under section 15 of the Act of 1937 (which related to teachers), the amount receivable by him in any year in respect of that pension shall be reduced by a sum equivalent to the amount (if any) which is receivable by him in that year by virtue of the Teachers Superannuation (Scotland) Regulations 1969 to 1976 or the Teachers' Superannuation (Scotland) Regulations 1977 together in this regulation referred to as "the Teachers' Regulations"), or would have been so receivable by him in that year but for any reduction made under regulation 51 of the Teachers Superannuation (Scotland) Regulations 1969 or regulation 61 of the Teachers' Superannuation (Scotland) Regulations 1977.
(2) In computing the reduction to be made under paragraph (1), account shall be taken of any sum paid or payable at any time under the Teachers' Regulations which was or is in the nature of a capital payment or which represents a return of contributions in respect of a period of service which has been taken into account in calculating the amount of the retirement pension, in the following manner, that is to say—
(a) the amount of any sum paid under the Teachers' Regulations on or before the date on which the person became entitled to that retirement pension or becoming payable under the Teachers' Regulations at any time thereafter which was or is in the nature of a capital payment shall be divided by the factor shown in the following Table in relation to the class of the person and to his age at the date on which the sum was paid or becomes payable, and the resulting amount shall be treated as a sum receivable by him by virtue of the Teachers' Regulations in any year;
(b) the amount representing any balance of his contributions under the Teachers' Regulations which he has become entitled to be repaid at the date on which he became entitled to the retirement pension in respect of a period of service which has been taken into account in calculating the amount of the retirement pension shall be divided by the factor shown in the Table in relation to the class of the person and to his age at the date on which he became entitled to the retirement pension, and the resulting amount shall be treated as a sum receivable by him by virtue of the Teachers' Regulations in any year;
(c) the amount representing any balance of his contributions under the Teachers' Regulations which he may become entitled to be repaid after the date on which he became entitled to the retirement pension in respect of a period of service which has been taken into account in calculating the amount of the retirement pension shall be divided by the factor shown in the Table in relation to the class of the person and to his age at the date on which he so becomes entitled to be repaid that balance of his contributions, and the resulting amount shall be treated as a sum receivable by him by virtue of the Teachers' Regulations in any year:
Provided that if, after the provisions of either sub-paragraph (b) or (c) have become applicable in relation to any person, an additional allowance under the Teachers' Regulations is granted to him then, if the aggregate amount of the deductions made from his retirement pension by reason of the previous operation of those provisions is less than the amount granted to him by way of additional allowance under the Teachers' Regulations, such latter amount for the purpose of the application of sub-paragraph (a) shall be deemed to be the difference between that amount and such aggregate amount as aforesaid and sub-paragraphs (b) and (c) shall cease to have any further effect in relation to him.
(3) If, after the provisions of either paragraph (2)(b) or (c) have become applicable in relation to any person, a repayment of the amount representing the balance of the person's contributions under the Teachers' Regulations is made to him, those provisions shall, in respect of the amount so repaid, continue to apply in the same manner as they had previously applied in relation to him for the purpose of computing the reduction to be made in his retirement pension in any year underparagraph (1) and no further account for that purpose shall be taken of that amount.
(4) If a person allocates or has allocated in accordance with Part VI of the Teachers Superannuation (Scotland) Regulations 1969, or the Teachers' Superannuation (Scotland) Regulations 1977, part of the annual allowance payable to him under the Teachers' Regulations, the annual allowance receivable in any year by virtue of the Teachers' Regulations shall for the purpose of paragraph (1) be deemed to be the annual allowance which would have been receivable by him in that year but for the allocation.
(5) Any reference in this regulation to the date on which a person becomes entitled to a retirement pension shall, in relation to a person who ceased to be employed in the circumstances mentioned in regulation E2(1)(c), be construed as a reference to the date on which he becomes entitled to receive payments in respect of that pension.
| Age | Factor |
|||
Men |
Women |
|||
A |
B |
A |
B |
|
| Under 60 years . . . . . | 10 |
12.5 |
||
| 60 years but under 61 years . . . . . | 10 |
11.6 |
12.5 |
13.4 |
| 61 years but under 62 years . . . . . | 10 |
11.2 |
12.5 |
13 |
| 62 years but under 63 years . . . . . | 10 |
10.8 |
12.5 |
|
| 63 years but under 64 years . . . . . | 10 |
10.4 |
12.1 |
|
| 64 years but under 65 years . . . . . | 10 |
11.7 |
||
| 65 years but under 66 years . . . . . | 9.7 |
11.2 |
||
| 66 years but under 67 years . . . . . | 9.3 |
10.8 |
||
| 67 years but under 68 years . . . . . | 8.9 |
10.3 |
||
| 68 years but under 69 years . . . . . | 8.5 |
9.9 |
||
| 69 years but under 70 years . . . . . | 8.1 |
9.5 |
||
| 70 years but under 71 years . . . . . | 7.7 |
9 |
||
A. Applicable to persons who ceased to be employed in the circumstances mentioned regulation E2(1)(b)(i). B. Applicable to persons who ceased to be employed in the circumstances mentioned in regulation E2(1), other than sub-paragraph (b)(i). |
||||
Reduction of retirement pension in the case of certain re-employed pensioners
E15.—(1) Subject to paragraph (12), this regulation applies to a person who, since becoming entitled to a retirement pension in relation to a former employment, has entered a new employment with any scheduled body, other than an employment by virtue of which he is entitled to participate in benefits provided under Regulations made under section 9 of the Act of 1972 (superannuation of teachers).
(2)
(a) In paragraph (3)—
A is the annual rate of remuneration of the former employment,
B is the amount (if any) by which, immediately before the first day of the new employment, A would have been increased if it had been the rate of an official pension, within the meaning of the Pensions (Increase) Act 1971, the Pensions (Increase) Act 1974 or the Pensions Act, beginning on and payable from the day after the last day of the former employment,
C is the annual rate of remuneration of the new employment,
D is the reduced rate of the retirement pension, and
E is the amount (if any) by which D would, immediately before the first day of the new employment, have been increased under the Pensions (Increase) Act 1971, the Pensions (Increase) Act 1974 or the Pensions Act if it had been the rate of the retirement pension;
(b) in paragraph (5) A, B and C have the same meanings as in paragraph (2)(a), and—
F is the annual rate of remuneration of the concurrent employment on the last day of that employment, and
G is the amount (if any) by which, immediately before the first day of the new employment, F would have been increased if it had been the rate of an official pension, within the meaning of the Pensions (Increase) Act 1971, the Pensions (Increase) Act 1974 or the Pensions Act, beginning on and payable from the day after the last day of the concurrent employment.
(3) Subject to paragraphs (4), (5) and (11), while the person holds the new employment the annual rate of the retirement pension is reduced—
(a) if C equals or exceeds (A + B), to zero, and
(b) in any other case by the amount (if any) which is necessary to secure that C + D + E does not exceed A + B.
(4) This paragraph applies where within the last 12 months of the former employment the person held another concurrent employment with any scheduled body, former local authority or local Act authority, has ceased to hold the concurrent employment without becoming entitled in relation to it to a retirement pension, and—
(a) has—
(i) ceased to hold the concurrent employment before ceasing to hold the former employment, and
(ii) entered the new employment within 12 months after ceasing to hold the concurrent employment, or
(b) has ceased to hold the concurrent employment after ceasing to hold the former employment.
(5) Where paragraph (4) applies—
a) if the person does not devote substantially more of his time to the new employment than he devoted to the concurrent employment during the 12 months before he ceased to hold it, the annual rate of the retirement pension is not reduced, and
(b) in any other case, the annual rate of the retirement pension is reduced by the amount (if any) by which the aggregate of that rate and C exceeds A + B + F + G.
(6) For the purposes of this regulation the annual rate of remuneration of the former employment is, subject to paragraph (7), to be ascertained in accordance with the Table below.
TABLE
Annual rate of remuneration |
||
Source of entitlement to the retirement pension |
Fixed-rate emoluments |
Fees |
| These Regulations or the 1974 Regulations | Rate on last day of relevant period for the purposes of regulation E22. | Average rate during period by reference to which pensionable remuneration fell to be calculated under regulation E22(11). |
| Other | Rate on last day of employment. | Average rate during period, within last 3 years of employment during which fees were receivable. |
(7) For the purposes of paragraph (6), where the person's remuneration was at any material time reduced or discontinued by reason of his absence from duty, and either the absence was due to illness or injury or he made contributions or payments under section 6(5) of the Act of 1937 or regulation C3 or C4, then—
(a) any reduction or discontinuance of fixed-rate emoluments is to be disregarded, and
(b) any fees are to be averaged over a period of the same length as the period mentioned in the Table to paragraph (6) but ending immediately before the reduction or discontinuance.
(8) For the purposes of this regulation the annual rate of remuneration of the new employment is, subject to paragraph (9), to be ascertained in accordance with the Table below.
TABLE
Nature of remuneration |
Annual rate of remuneration |
| Fixed-rate emoluments | Rate on first day of employment. |
| Fees | (1) Where fees were receivable in the former employment, the annual rate of those fees ascertained in accordance with paragraph (6). (2) Where no fees were receivable, a rate agreed by the person and the body employing him or, in default of agreement, determined by the Secretary of State. |
(9) For the purposes of paragraph (8), if fees were receivable in the former employment and are receivable in the new employment and H is greater than J, where—
H is the annual rate of remuneration of the former employment, and
J is the annual rate of remuneration of the new employment ascertained in accordance with the Table,
the annual rate of the fees receivable in the new employment, ascertained in accordance with the table, is to be multiplied by
J
H
(10) If—
(a) the person's contractual hours in a part-time new employment are altered, or
(b) he is transferred to another post under the same employing body at an altered remuneration,
this regulation applies as if he had again entered a new employment.
(11) If this regulation applies to two or more retirement pensions, each is reduced in proportion to its amount.
(12) This regulation does not apply to a person who has become entitled to a retirement pension payable to him in respect of service rendered without a disqualifying break of service—
(a) as a designated employee and a contributory employee, or
(b) as a designated employee, a contributory employee and a pensionable employee,
unless, within 3 months after entering his new employment, he elects by notice in writing to the employing authority that it is to apply to him.
(13) Where a person who has become entitled to a retirement pension proposes to accept any further employment with any scheduled body, he shall inform that body that he is so entitled and, if he enters their employment, shall forthwith give notice in writing that he is so employed to the body from whom he receives the pension.
(14) In this regulation, "retirement pension" includes an annual pension under the former Regulations and a retirement pension under the 1974 Regulations.
Combined benefits in the case of certain re-employed pensioners
E16.—(1) Subject to paragraph (7), where—
(a) a person has become entitled to a retirement pension other than one to which he became entitled under regulation E2(2) or one which is reduced under regulation E3(14) ("the first retirement pension"), and
(b) after becoming so entitled he entered further employment which was or became local government employment, and
(d) he has ceased to hold the further employment and has become entitled, in relation to it, to a retirement pension ("the second retirement pension"),
he may, by notice in writing given to the appropriate administering authority within 3 months after the date on which he became entitled to the second retirement pension, elect that this regulation is to apply to him.
(2) Subject to paragraphs (4) to (7), a person to whom this regulation applies is to be treated as having, on the date on which the second retirement pension became or becomes payable—
(a) become entitled to payment of an annual retirement pension ("the annual pension") and a lump sum payment ("the lump sum") each calculated by reference to both his reckonable service in the further employment and the reckonable service taken into account in calculating the first retirement pension, and
(b) ceased to be entitled to the first retirement pension and the second retirement pension.
(3) In paragraph (2) "the reckonable service" includes any period by reference to which an additional benefit has been granted under regulation E13 or under regulation 13 of the Benefits Regulations (both of which concern additional benefits for certain female nursing staff).
(4) If in conjunction with the first retirement pension the person was entitled to a retiring allowance—
(a) in calculating the lump sum no account is to be taken of any additional period excluded in accordance with regulation E3(3) from the calculation of the retiring allowance,
(aa) if he has not received the allowance before becoming entitled as men tioned in paragraph (2)(a), he ceases to be entitled to it,
(b) if he has received the retiring allowance and the lump sum would be the same as or less than the retiring allowance, the person—
(i) is not entitled to payment of the lump sum, and
(ii) is not entitled to the annual pension unless, within 3 months after giving notice under paragraph (1), he pays to the appropriate administering authority the amount of any difference, and
(c) if he has received the retiring allowance and the lump sum is greater than the retiring allowance, the lump sum is reduced by the amount of the allowance.
(5) If—
(a) the first retirement pension was, and
(b) the second retirement pension would have been,
subject to reduction under Part F of the 1974 Regulations or regulation E32, the annual pension is subject to reduction by the same amount as the first retirement pension.
(6) If part of the first retirement pension was surrendered under regulation E20—
(a) the annual pension is to be treated as having been surrendered to the same extent, and
(b) any resulting pension becoming payable on the person's death is to be paid by the authority by whom the annual pension is payable.
(7) In relation to a person who—
(a) before 1st April 1972—
(i) became entitled to a superannuation allowance under Part I of the Act of 1937 or to an annual pension under the former Regulations, and
(ii) again became a contributory employee, and
(b) has not, since he again became a contributory employee, had a disqualifying break of service,
this regulation has effect as if references to the first retirement pension were references to that superannuation allowance or annual pension and references to a retiring allowance were references to a retirement grant under the former Regulations.
Separate benefits in the case of certain re-employed pensioners
E17.—(1) This regulation applies to a person who—
(a)
(i) has become entitled to a retirement pension (a "previous pension"), and
(ii) after becoming so entitled entered further local government employment, and
(iii) has ceased to hold the further employment and has become entitled in relation to it to a retirement pension (an "additional pension"), and
(iv) has not become entitled to the annual pension mentioned in regulation E16 (combined benefits), or
(b) is subject to regulation E18.
(2) If—
(a) on the person's ceasing to hold an employment in relation to which he became entitled to a previous pension (a "previous employment") regulation E2(1)(b)(i) (permanent ill-health) applied, and
(b) he gave a notice under paragraph 4 of Schedule 10,
regulation E3(12) (additional reckonable service) does not apply on his ceasing to hold any further employment.
(3) If regulation E2(1)(b)(i) did not apply on the person's ceasing to hold a previous employment, but does apply on his ceasing to hold a further employment—
(a) sub-paragraph (1) of paragraph 2 of Schedule 10 applies with the substitution for the words from "the period specified" to the end of the sub-paragraph of the words
6 243/365 years, and
(b) paragraph 4 of Schedule 10 does not apply.
(4) Subject to paragraph (5), if, when the person dies, paragraph (4) of regulation E11 (death gratuity) applies, it applies with the substitution for the words "is the greater of A and (B × C)" of the words "is (B x C1)"; and if paragraph (4A) of regulation E11 applies, it applies with the substitution for the words "is the greater of A and (B x C)" of the words "is (B x C2)".
(5) If the person became entitled to a previous pension or to an additional pension by virtue of regulation E2(1)(c) or (d)—
(a) if P equals or exceeds Q, there is no entitlement under regulation E11 to a death gratuity in relation to the further employment, and
(b) if P is less than Q but (P + R) is greater than Q, R is reduced by the amount of the excess.
(6) In paragraph (5)
(a) P is the total of—
(i) every death gratuity payable in relation to any previous employment calculated in accordance with regulation E11,
(ii) payments made in respect of every previous pension,
(iii) every retiring allowance to which the person became entitled in conjunction with any previous pension,
(iv) any payments made in respect of the additional pension, and(v) any retiring allowance to which the person became entitled in conjunction with the additional pension,
including in each case any increase under the Pensions (Increase) Act 1971;(b) Q is the greater of—
(i) the aggregate obtained by taking for each previous pension the amount of the pensionable remuneration by reference to which it was calculated and the amount by which that amount would have been increased if it had been the rate of an official pension, within the meaning of that Act, beginning on and payable from the day after the last day of the relevant previous employment, and
(ii) the amount of the pensionable remuneration by reference to which the additional pension was calculated; and
(c) R is the amount of the death gratuity calculated in accordance with regulation E11 in relation to the further employment.
(7) In this regulation "retirement pension" includes—
(a) a superannuation allowance under Part I of the Act of 1937,
(b) an annual pension under the former Regulations,
(c) a pension under a local Act scheme, and
(d) a short service grant under regulation 9 of the Benefits Regulations.
Adjustment of superannuation rights on death of certain re-employed pensioners
E18.—(1) This paragraph applies where—
(a) a person was entitled to a retirement pension other than one which was reduced under regulation E3(14),
(b) after becoming so entitled he entered further local government employment,
(c) he dies in the further employment, and
(d) if he had then ceased to be employed otherwise than by reason of his death he would have been entitled to give notice under regulation E16 (combined benefits).
(2) Where paragraph (1) applies—
(a) any benefits payable in respect of the person (except any widow's or widower's short-term pension or children's short-term pension) are to be calculated, and
(b) any surrender of part of a retirement pension has effect,
as if immediately before his death he had become entitled to benefits under regulation E16 or E17, whichever is the more favourable to the person entitled to receive the benefits payable.
(3) Where—
(a) a person was entitled to a superannuation allowance under Part I of the Act of 1937 or an annual pension under the former Regulations or a pension under a local Act scheme,
(b) after becoming so entitled he entered further local government employment,
(c) the pension or allowance was on that account reduced or suspended, and
(d) he dies in the further employment,
any benefits payable in respect of him (except any widow's or widower's short-term pension or children's short-term pension) are to be calculated as if immediately before his death he had become entitled to benefits under regulation E17 (separate benefits).
Benefits of certain persons employed before 16th May 1974
E19. In relation to a pensionable employee who is a person to whom regulation E19 of the 1974 Regulations applied but who did not make an election under that regulation, this Part applies—
(a) if paragraph (1)(b)(i) of that regulation (no previous right to retiring allowance or widow's pension) applied to him, subject to the modifications set out in Parts I and III of Schedule 12, or
(b) if paragraph (1)(b)(ii) of that regulation (no previous right to widow's pension) applied to him, subject to the modifications set out in Parts II and III of Schedule 12.
Surrender of part of retirement pension
E20.—(1) This regulation has effect subject to Schedule 13.
(2) A person who—
(a) has become entitled to receive payments in respect of a retirement pension, or
(b) is a pensionable employee and has attained pensionable age,
may surrender as from the relevant date, in favour of his spouse or any dependant of his ("the beneficiary"), a part of the retirement pension which is or, as the case may be, may become payable to him.
(3) For the purposes of this regulation the relevant date is the date of becoming entitled to receive payments in respect of the retirement pension; and if the person dies while a pensionable employee he is to be treated as having become so entitled immediately before he died.
(4) An annual pension at a rate which is (according to tables to be prepared from time to time by the Government Actuary) actuarially equivalent at the relevant date to the value of the surrendered part of the retirement pension becomes payable to the beneficiary on the person's death.
(5) A person who has surrendered part of a retirement pension may surrender further parts of it.
Pensionable remuneration
E22.—(1) Subject to paragraphs (4) and (6) to (13) and regulations E23 (further provision as to pensionable remuneration) and G1 (certain former contributory employees), a person's pensionable remuneration in relation to a local government employment is his remuneration for so much of the relevant period as he is entitled to reckon as reckonable service in relation to that employment.
(2) Subject to paragraphs (3), (4) and (5), for the purposes of this regulation the relevant period is the year ending with—
(a) the day on which the person ceases to hold the employment or, if earlier, the day on which he becomes entitled to reckon 45 years as reckonable service in relation to the employment, disregarding reckonable service before attaining the age of 60 years beyond a total of 40 years; or
(b) if on the day specified in sub-paragraph (a) the person was not a pensionable employee by virtue of a notification under regulation B4A, the day on which he ceased to be a pensionable employee by virtue of that notification.
(3) Subject to paragraphs (4) and (5), where—
(a) the person is not entitled to reckon the whole of the period specified in paragraph (2) as reckonable service because he has been absent from duty otherwise than by reason of illness or injury, and
(b) this paragraph applies to him by virtue of a notice or determination,
the relevant period comprises the last 365 days which he is entitled to reckon as reckonable service.
(4) Where a person's remuneration has been reduced and the employing authority have certified under regulation E24 that the reduction in his remuneration was in consequence of a material change in his circumstances, then the relevant period is—
(a) if the reduction occurred during the 13 years ending with the day mentioned in paragraph (2), either—
(i) such one of the last 5 of those 13 years, or
(ii) such consecutive 3 of those 13 years,
as is specified in the notice or determination, or
(b) if the reduction occurred during the last 5 of those 13 years, such one of those 5 years as is specified in the notice or determination;
and where by virtue of this paragraph the relevant period is a period of 3 consecutive years, the person's pensionable remuneration is the aggregate of his remuneration during that period divided by 3.
(5) Where—
(a) the relevant period would otherwise be the period specified in paragraph (2), and
(b) either one or each of the 2 immediately preceding years would yield a higher amount of pensionable remuneration, and
(c) this paragraph applies to the person by virtue of a notice or determination,
the relevant period is the year which yields the highest amount.
(6) If during the 13 years ending with the day mentioned in paragraph (2) the person's remuneration was reduced or suspended during absence from duty by reason of illness or injury, he is for the purposes of this regulation to be treated as having received the remuneration which he would have received but for the reduction or suspension.
(7) If during the 13 years ending with the day mentioned in paragraph (2) the person's remuneration was reduced or discontinued during absence from duty otherwise than by reason of illness or injury and he—
(a) made contributions under regulation C3 (leave of absence) or C3A (maternity absence) or a payment under regulation C4 (absence due to trade dispute), or
(b) contributed under section 6(5) of the Act of 1937 (leave of absence etc.),
he is for the purposes of this regulation to be treated as having received for any period in respect of which he made such contributions or payment the remuneration which he would have received but for the reduction or discontinuance.
(8) The remuneration of any period of part-time local government service shall be treated as being the remuneration the person would have received in respect of a single comparable whole-time employment except for—
(a) the purposes of calculating any benefit attributable to any added years or additional period reckonable under regulation D10 of the 1974 Regulations, or regulation D4 or D5, including that regulation as read with regulation C6B,
(b) the purposes of regulation E6(1)(b) and (c), E7 and E10, or
(c) ascertaining the value of "A" for the purposes of regulation E11(4A).
(9) Where immediately before ceasing to be a pensionable employee a person was in the employment in respect of which he was an employee and was required to serve for fewer than 45 weeks in every period of 12 months, his remuneration shall be deemed to be the remuneration which would have been paid for a single comparable whole-time employment in which remuneration was payable for 52 weeks in every period of 12 months except for—
(a) the purposes of calculating any benefit attributable to any added years or additional period reckonable under regulation D10 of the 1974 Regulations, or regulations D4 or D5,
(b) the purposes of regulation E6(1)(b) and (c), E7 and E10, or
(c) ascertaining the value of "A" for the purposes of regulation E11(4) or (4A).
(10) Where—
(a) the person was at any time employed in a single local government employment ("the first employment"), and
(b) he becomes entitled to a benefit in relation to one of two or more concurrent local government employments ("the second employment"), and
(c) his remuneration in the first employment becomes material for the purposes of calculating that benefit,
that remuneration is for that purpose to be multiplied by A over B, where A is the annual rate of remuneration of the second employment at the date of cessation and B is the total of the annual rates of remuneration of all the concurrent employments at that date.
(11) Where the whole or a part of the person's remuneration consisted of fees, his pensionable remuneration in respect of them is the annual average of the fees earned by him—
(a) during the period of 3 years ending with the last day of the relevant period, or
(b) during such more favourable period, of more than 3 but not more than 5 years ending with the last day of the relevant period, as his last employing authority may allow, or
(c) if he was entitled to receive fees during part only of the period mentioned in sub-paragraph (a), during that part of the period.
(12) Where the person is entitled to reckon as reckonable service, in relation to the employment which he ceases to hold, only part of the period specified in paragraph (2), his pensionable remuneration is his remuneration during that part multiplied by 365 over A, where A is the number of days comprised in that part.
(13) Where—
(a) any part of the person's remuneration during the relevant period was determined in accordance with an agreement under regulation G3 (standard remuneration agreements), and
(b) his average weekly earnings from his local government employment in that period (other than payments for overtime and payments by way of bonus) exceed one and a half times the lower earnings limit, but do not exceed the upper earnings limit, in force under section 4(1) of the Social Security Act 1975 at the end of the period, and
(c) his pensionable remuneration would be greater if determined by reference to those earnings,
his pensionable remuneration is to be determined by reference to those earnings.
(14) References in this regulation to a notice are references to a notice in writing given by the person to the appropriate administering authority not later than one month after he is notified under regulation N7 of his entitlement to a benefit.
(15) References in this regulation to a determination are references to a determination given by the appropriate administering authority in respect of a person who has died while still in local government employment or without having given a notice.
Further provision as to pensionable remuneration
E23.—(1) This regulation applies to a person who has at any time after 31st March 1978 ceased to hold an employment in which he was a pensionable employee and who—
(a) was at a material time a person whose remuneration fell to be determined by reference to the Scottish Teachers Salaries Memorandum 1978, as from time to time amended, or
(b) was affected by a staging agreement.
(2) A person who has ceased to hold an employment as mentioned in paragraph (1) is affected by a staging agreement if—
(a) there has been an agreement or award—
(i) which, whether before or after he ceased to hold his employment, gave rise to rights enforceable by every member of a class or description of employees to which he belonged at a material time, and
(ii) which, whether or not it entitled him to any interim increase, entitled him, or would if he had not ceased to hold his employment have entitled him, in that employment to the payment of remuneration from a specified date at an increased rate ("the final rate") which was either specified in or to be determined by a method or in a manner specified in the agreement or award, and
(iii) under the terms of which either the final rate or any interim increase became payable on or before 1st January 1980;
(b) but for considerations of economy the final rate would have been payable from a date ("the relevant date") earlier than the date mentioned in sub-paragraph (a)(ii); and
(c) his remuneration at a material time was less than it would have been if the final rate had become payable from the relevant date.
(3) Subject to paragraph (4), where this regulation applies to a person the amount of any remuneration that is material for the purpose of regulation E22 shall for those purposes—
(a) where paragraph (1)(a) applies, be taken to be what it would have been on the hypotheses set out in regulation 3(2) of the Teachers' Superannuation (Notional Salaries) (Scotland) Regulations 1982, and
(b) where paragraph (1)(b) applies, be taken to be what it would have been if the final rate had become payable from the relevant date.
(4) Paragraph (3) does not apply to the calculation of a person's pensionable remuneration for the purposes of regulations E6(1)(b) or (c), E7 and E10.
(5) For the purposes of this regulation—
(a) a material time is a time material for the purpose of calculating the person's pensionable remuneration under regulation E22,
(b) in paragraph (1)(a) the reference to the Scottish Teachers Salaries Memorandum 1978 is a reference to the document published by Her Majesty's Stationery Office on 14th December 1978 under that title, and
(c) a class or description of employees may include persons who neither are nor are deemed to be employees of a scheduled body.
(6) In relation to a person to whom regulation G1 applies, any reference in this regulation to regulation E22 is to be construed as a reference to regulation E22 as it has effect in relation to him by virtue of regulation G1.
Certificates as to reduction in remuneration
E24.—(1) Where a pensionable employee suffers a material change in circumstances (being a change resulting from his incapacity to continue to discharge efficiently the duties of his post or otherwise from circumstances beyond his control) which results in a reduction in remuneration, he shall, subject to paragraph (4), be entitled to be issued by the employing authority with a certificate to that effect.
(1A) For the purposes of paragraph (1), a person suffers a reduction in remuneration if-
(a) the remuneration of an employment which he continues to hold is reduced, or
(b) he is transferred to another employment under the same scheduled body at a reduced remuneration, or
(c) as a consequence of the provisions of the Local Government etc. (Scotland) Act 1994 at any time during the period beginning with 6th April 1995 and ending with 1st April 1996 he ceases to be employed by a local authority constituted under section 2 of the Local Government (Scotland) Act 1973, a joint board or joint committee the members of which are all such local authorities or by Central Scotland Water Development Board and obtains employment at a reduced remuneration with either a body constituted under sections 2, 62(1) or 128 of the Local Government etc. (Scotland) Act 1994 or a joint board the constituent authorities of which are all councils constituted under section 2 of that Act; or
(d) at any time during the period beginning with 6th April 1995 and ending with 1st April 1997 and as a consequence of the dissolution (or proposed dissolution) of a development corporation established under the New Towns (Scotland) Act 1968 he ceased to be employed by such a corporation and obtained employment at a reduced remuneration with either a body constituted under section 2, 62(1) or 128 of the Local Government etc. (Scotland) Act 1994 or a joint board the constituent authorities of which are all councils constituted under section 2 of that Act.
(2) Subject to paragraph (3), a change in circumstances is material if, and only if, the employee's pensionable remuneration would be likely to be less if the relevant period were the period specified in regulation I22(2) than if it were a period mentioned in regulation E22(4).
(3) A change in circumstances is not material if—
(a) it did not result from circumstances beyond the employee's control, or
(b) it was temporary, or
(c) it consisted in the termination of, or a reduction in, a temporary increase in remuneration.
(4) The employing authority may issue a certificate without an application from the employee, but need not issue a certificate if he does not apply for one within 12 months after the date of the reduction.
(5) A certificate issued under this regulation is to specify the date of the material reduction and the authority are to keep, for 10 years from that date, a record of the certificate including such information as would be necessary for applying regulation E22(4).
Calculation of part-time service
E25. For the purposes of calculating the amount of any benefit which is or will become payable under these Regulations other than under regulation E3(4) to or in respect of a pensionable employee who—
(a) has served as a part-time employee, or
(b) who has made an election under regulation 53 but is not an employee whose contract of employment requires him to serve for less than 45 weeks in every period of 12 months,
the period of part-time service shall be treated as though it were whole-time service for a proportionately reduced period.
Calculation of service in certain other cases
E26.—(1) For the purposes of calculating the amount of any benefit under these Regulations which is or will become payable to or in respect of a pensionable employee, being an employee whose contract of employment requires him to serve for fewer than 45 weeks in every period of 12 months, the period of service in each income tax year during which he was a pensionable employee by virtue of an election under regulation 53 shall be multiplied by
A
B
, where—
A is the remuneration he would have received during the income tax year on the assumption that there had been no discontinuance or reduction of remuneration during any absence from duty owing to illness or injury, and
B is the remuneration that would, on that assumption, have been paid during the income tax year in respect of a single comparable whole-time employment under a scheduled body in which remuneration was payable for 52 weeks in every period of 12 months.
(2) For the purposes of paragraph (1) "service" includes any period of time covered by the contract of employment but not a period of absence without leave.
Counting of non-contributing service
E27.—(1) Subject to paragraph (3), any period which—
(a) is reckonable as reckonable service by virtue of its having been reckonable under the former Regulations as non-contributing service, and
(b) does not fall to be treated as having been reckonable as contributing service,
shall for the purposes of these Regulations be counted at half its full length.
(2) For the purposes of paragraph (1), the full length of a period of part-time non-contributing service is its length as calculated under regulation E25.
(3) This regulation does not apply for the purpose of—
(a) determining whether a person is entitled to, or to payment of, a benefit,
(b) ascertaining, where notice was given under Schedule 2 to the Benefits Regulations or regulation D6 or D7 of the 1974 Regulations, the maximum length of any additional period to which Schedule 4 applies, or
(c) ascertaining the length of the additional period where notice is given under paragraph 4 of Schedule 10.
Disregard of certain reckonable service in determining entitlement to benefits
E28. For the purpose of determining entitlement to any benefit, no account shall be taken of—
(a) any added years,
(b) any additional period reckonable as reckonable service by virtue of regulations D4 to D7,
(c) any period which by virtue of interchange rules became reckonable under the former Regulations only for the purpose of calculating the amount of benefits, or
(d) except in relation to regulation E2(2), any period reckonable by virtue of regulation J9(1)(a).
Counting of certain reckonable service and qualifying service in determining entitlement to benefits
E29. For the purpose of determining whether a person is entitled to, or to payment of, a benefit, any reckonable service and qualifying service which was reckonable for the purpose of determining entitlement to benefits under the former Regulations shall be counted at the same length as it would have been counted for the latter purpose.
Disregard of certain reckonable service in calculating amount of benefits
E30.—(1) For the purpose of calculating the amount of any benefit under regulation E3—
(a) subject to paragraphs (2) to (4), no account shall be taken of reckonable service before attaining the age of 60 years beyond a total of 40 years, and
(b) where an amount is recovered or retained under regulation M3, reckonable service shall be left out of account to the extent necessary to reduce the actuarial value referred to in regulation M3(2)(b) by that amount.
(2) For the purposes of paragraph (1)(a), a period which a person is entitled to reckon as reckonable service by virtue of regulation F6(1)(a) or (b) (war service) shall be treated as reckonable service before attaining the age of 60 years.
(3) Where a retiring allowance is to be reduced under regulation E3(7), (7A) or (8) (potential widow's and widower's pensions), any reckonable service to be left out of account by virtue of paragraph (1)(a) shall be taken from the beginning of the person's reckonable service.
(4) Where a retiring allowance is to be increased under regulation E3(4) (preservation of certain rights under former Regulations), any reckonable service to be left out of account by virtue of paragraph (1)(a) shall be taken from the end of the person's reckonable service.
(5) Where A + B + C exceeds 45 years, for the purpose of calculating any benefit A is reduced by a period equal to the excess.
(6) In paragraph (5)—
A is the total length of the periods reckonable as reckonable service in relation to the relevant employment, excluding any service which is to be left out of account by virtue of paragraph (1)(a),
B is the length of any earlier period which was taken into account in the calculation of a retirement pension, an annual pension under the former Regulations, or a superannuation allowance under Part I of the Act of 1937, or in respect of which any pension was granted under a local Act scheme, and
C is the length of any period by reference to which an additional benefit has been granted under regulation E13 or under regulation 13 of the Benefits Regulations.
Counting of certain reckonable service in calculating amount of benefits
E31. For the purpose of calculating the amount of any benefit—
(a) any period which is reckonable as reckonable service by virtue of its having been reckonable under the former Regulations as contributing service shall, subject to regulations E25 and E27 (part-time and non-contributing service), be counted at the same length as it would have been counted for the purpose of calculating any benefit under the former Regulations, and
(b) such part (if any) of the reckonable service of an employee as does not amount to a number of complete years shall be counted as a fraction of a year, of which the denominator shall be 365 and the numerator shall be the number of completed days comprised in that part.
National Insurance
E32.—(1) Where but for the revocation of the 1974 Regulations the amount of a benefit would have fallen to be reduced under Part F of those Regulations, the amount shall be reduced as if that Part had not been revoked.
(2) No provision in these Regulations—
(a) for the surrender or assignation of a pension, or
(b) for the reduction, termination or suspension of a pension, where the provision is invoked for any cause other than one prescribed by Regulations made or deemed to have been made under section 57(1)(c) of the Insurance Act (which section describes equivalent pension benefits),
shall apply so as to reduce a pension payable in respect of any period of service to an employee who attains state pensionable age below the minimum rate of equivalent pension benefits applicable in respect of that period under the Insurance Acts.
(3) For the purposes of paragraph (2) "service" means service in a non-participating employment which is reckonable for the purposes of calculating any benefits payable to the employee, except any earlier period of such service in respect of which—
(a) a payment in lieu of contributions has been made, or
(b) equivalent pension benefits satisfying the requirements of the Insurance Acts had already been assured to him.
Payment of benefits
E34. Payments in respect of annual benefits paid under these Regulations shall be made at such interval, not being longer than 3 months, as the appropriate administering authority may determine.
WAR SERVICE
Interpretation etc.
F1.—(1) In this Part, unless the context otherwise requires—
"deceased employee" means a person with war service who died after 31st March 1978 and in relation to whom the conditions specified in regulation F3(2) to (10) were or are deemed to have been satisfied when he died;
"excess remuneration" means, in relation to a retired officer of the armed forces of the Crown who is re-employed in those forces, any service pension drawn in respect of such period of re-employment, or any addition to the normal pay attaching to the post in which the officer is re-employed which is granted by reason of the officer's former employment in those forces;
"non-effective pay" includes naval, military and air force pensions, retired pay, and gratuities (other than war gratuities to which section 23 of the Finance (No.2) Act 1945, which exempted war gratuities from income tax, applies and gratuities paid to former members of the Palestine Police Force);
"occupational pension scheme" means any scheme or arrangement comprised in one or more instruments or agreements and having, or being capable of having, effect in relation to one or more descriptions or categories of employments so as to provide benefits, in the form of pensions or otherwise, payable on termination of service, or on death or retirement, to or in respect of earners with qualifying service in an employment of any such description or category;
and references to war service are to be construed in accordance with regulation F2.
(2) Where by virtue of a determination or determinations given under one or more of the following, that is to say section 12(6) of the Act of 1937, Section 7(3) of the Act of 1953 and regulation D4 of the 1974 Regulations, a period comprising the whole or a part or parts of a person's indirect service was, or has fallen to be treated as having been, reckonable by him as non-contributing service for the purposes of the former Regulations, then—
(a) for the purposes of regulation F2(2)(b), the period shall be deemed to have been so reckonable only to the extent that its length exceeds that of his civilian indirect service, and
(b) if the period is not the whole of the indirect service—
(i) it shall for the purposes of regulation F3(2)(c) be deemed to have been a continuous period ending on the last day of the indirect service, and
(ii) none of the indirect service shall for the purposes of regulation F2(2)(d) be taken to be or to have been capable of being taken into account as there mentioned.
(3) For the purposes of paragraph (2)—
(a) a person's indirect service is the total of any service, employment and periods in respect of which determinations could have been given under any of the provisions mentioned in that paragraph, and
(b) a person's civilian indirect service is any of his indirect service that was not such whole-time service as is described in regulation F2(1).
War service
F2.—(1) For the purposes of this Part, a person's war service is, subject to paragraph (2), the period of his whole-time service at any time after 2nd September 1939 and before 30th June 1950, while 18 years old or older, in the armed forces of the Crown, in the merchant navy or the mercantile marine, or in any of the women's services specified in Schedule 14.
(2) Subject to regulation F1(2), a person's war service does not include—
(a) any period in respect of which any non-effective pay or excess remuneration has been received by him and not refunded,
(b) any period that was, or falls to be treated as having been, reckonable by him as non-contributing or contributing service, or a period of contribution, for the purposes of the former Regulations, or of a local Act scheme,
(c) any period that has at any time been taken into account (whether at its full length or otherwise) for the purpose of calculating any benefit under any other occupational pension scheme, or
(d) any period that is or has at any time been capable of being taken into account otherwise than under this Part (whether at its full length or otherwise) for the purpose of calculating any benefit under any occupational pension scheme; but in the case of a person to whom regulation F3(2)(f) applies "benefit" does not include a benefit under the war service provisions of a public service scheme
Election as to war service
F3.—(1) A person with war service in relation to whom the conditions specified in paragraphs (2) to (10) are satisfied, or the executors of a deceased employee, may by notice given in accordance with regulation F5 elect that this regulation shall apply in relation to him.
(2) One at least of the following must be the case:—
(a) he became before 1st July 1950 entitled to participate in the benefits of a superannuation fund maintained under Part I of the Act of 1937 or under a local Act, or
(b) he became before 1st July 1950 a participant in a scheme which was a relevant policy scheme within the meaning of regulation P13 of the 1974 Regulations or a relevant scheme within the meaning of regulation G14 of the Local Government Superannuation Regulations 1974, and is a person to whom regulation P13 of the 1974 Regulations applied, or
(c) a period beginning before 1st July 1950 was, or falls to be treated as having been, reckonable by him otherwise than by virtue of interchange rules as non-contributing or contributing service, or a period of contribution, for the purposes of the former Regulations or of a local Act scheme, or
(d) if sub-paragraph (c) is not the case, and he is a person to whom regulation D4 of the 1974 Regulations applied, and—
(i) his period of previous employment (within the meaning of that regulation) began before 1st July 1950, and
(ii) an application was made by or in respect of him under regulation D4 of the 1974 Regulations, or
(e) he was on 30th June 1950 undergoing a full-time course of training for, and subsequently obtained, the Royal Sanitary Institute's Diploma in Public Health Inspection, and not later than 6 months after completing the course of training he became entitled to participate or was a participant as mentioned in sub-paragraph (a) or (b) respectively or, as the case may be, a period began which was reckonable, or falls to be treated as having been reckonable, as mentioned in sub-paragraph (c), or
(f) a transfer value was accepted and received in relation to him by an administering authority or a former local authority before 1st April 1978 and a scheme is designated under regulation F5(2)(b).
(3) He must on 1st April 1978 have been—
(a) an employee entitled to participate in the benefits of a superannuation fund maintained under the 1974 Regulations, or
(b) a participant in a scheme which was a relevant scheme within the meaning of regulation P13 of those Regulations, or
(c) entitled to receive payments in respect of an annual pension out of a superannuation fund maintained under those Regulations or would have been so entitled but for the operation of regulation E15 of those Regulations, or
(d) entitled to an annual pension under regulation E2(1)(c) of those Regulations.
(4) Except where paragraph (2)(e) or (f) is the case, there must not since the date specified in paragraph (11) have been a continuous period of 12 months or more throughout which none of the following was the case—
(a) he was entitled to participate or was a participant as mentioned in paragraph (2)(a) or (b), or
(b) the period mentioned in paragraph (2)(c) or (d)(i) was running, or
(c) he was undergoing such a course of training as is mentioned in paragraph (2)(e), or
(d) he was entitled to participate or was a participant as mentioned in paragraph (3), or
(e) he was entitled to receive payments in respect of a pension out of a superannuation fund mentioned in paragraph (2)(a), or
(f) he was a person to whom regulation E15, section 6 of the Act of 1953 or section 26 of the Act of 1937 applied.
(5) Where paragraph (2)(e) is the case, paragraph (4) applies—
(a) with the substitution for the date specified in paragraph (11) of the date (being a date later than 30th June 1950) on which he became entitled to participate or was a participant as mentioned in paragraph (2)(a) or (b), or, as the case may be, a period began which was reckonable, or falls to be treated as having been reckonable, as mentioned in paragraph (2)(c), and
(b) with the substitution for the reference in paragraph (4)(b) to the period mentioned in paragraph (2)(c) or (d)(i) of a reference to such a period as is mentioned in sub-paragraph (a).
(6) Where paragraph (2)(f) is the case, paragraph (4) applies with the substitution for the date specified in paragraph (11) of the date (being a date later than 30th June 1950) on which he last became entitled to participate or was a participant as mentioned in paragraph (2)(a) or (b).
(7) If he is a person to whom regulation D1(2) of the 1974 Regulations applied in respect of any service after the end of his war service, he must have repaid to the appropriate administering authority the sum or amount there mentioned.
(8) If he is an employee entitled to participate in the benefits of a superannuation fund maintained under these Regulations, he must not be entitled to reckon more than 45 years' reckonable service, disregarding reckonable service before attaining the age of 60 years beyond a total of 40 years.
(9) If he has become entitled to receive payment in respect of an annual pension out of a superannuation fund maintained under these Regulations (including a pension which is for the time being subject to reduction or suspension under regulation E15), no more than 45 years' service must have been taken into account in calculating the amount of that pension.
(10) Where paragraph (2)(f) applies and the scheme designated under regulation F5(2)(b) is not a scheme specified in Schedule 15, war service is for the purposes of paragraph (1) to be assumed.
(11) The date mentioned in paragraph (4) is the date before 1st July 1950 and after the end of his war service when, as the case may be—
(a) he became entitled to participate or was a participant as mentioned in paragraph (2)(a) or (b), or
(b) the period mentioned in paragraph (2)(c) or (d)(i) began.
Modified application of regulation F3 in certain cases
F4.—(1) Regulation F3 applies in accordance with paragraphs (3) to (5) of this regulation in the cases specified in those paragraphs.
(2) In this regulation, unless the context otherwise requires, "service" means service or employment with any employer.
(3) In the case of a person to whom rule 11 of the Superannuation (Local Government and Overseas Employment) Interchange (Scotland) Rules 1969 applied otherwise than by virtue of rule 3(3)(c) of those Rules, or to whom rule 6 of the Superannuation (Local Government and Overseas Employment) Interchange (Scotland) Rules 1958, rule 3 of the Superannuation (Local Government, Commonwealth and Foreign Service) Interchange Scotland) Rules 1952, or rule 3 of the superannuation (Local Government and Colonial Service) (Scotland) Interchange Rules 1949 applied—
(a) service reckonable by virtue of the provisions of any of those Rules shall for the purposes of regulation F3(2)(c) be deemed to have been reckonable by him otherwise than by virtue of interchange rules, and
(b) the period between his leaving and re-entering local government employment shall be deemed not to be such a period as is mentioned in regulation F3(4).
(4) In the case of a person to whom regulation 4 of the Electricity Pension Rights) Regulations 1948 applied, or to whom regulation 4 of the Gas (Pension Rights) Regulations 1950 applied as mentioned in paragraph (4) of that regulation, and who has re-entered local government employment not more than 12 months after ceasing to hold the employment by virtue of which the relevant regulation applied to him—
(a) any period of service beginning before 1st July 1950—
(i) in respect of which a transfer value has been accepted under interchange rules, or has been accepted or fallen to be treated as if it had been accepted under Part J, or
(ii) which he became entitled to reckon as reckonable service, or as non-contributing or contributing service or a period of contribution for the purposes of the former Regulations or of a local Act scheme,
shall be deemed to be such a period as is mentioned in regulation F3(2)(c), and
(b) the period between his leaving and re-entering local government employment shall be deemed not to be such a period as is mentioned in regulation F3(4).
(5) In the case of a person—
(a) who after the date specified in regulation F3(11) left local government employment and became entitled to participate in the benefits of another occupational pension scheme, and
(b) who re-entered local government employment not more than 12 months after ceasing to be entitled as mentioned in sub-paragraph (a) and became entitled in that employment to reckon a period at least equal in length to the whole of his service from the date specified in regulation F3(11)—
(i) as reckonable service or qualifying service, or
(ii) s non-contributing or contributing service, or a period of contribution, for the purposes of the former Regulations or of a local Act scheme, or
(iii) a service material for the purposes of regulation H5(8),
the period between his leaving and re-entering local government employment shall be deemed not to be such a period as is mentioned in regulation F3(4).
Notice of election
F5.—(1) Notice of an election under regulation F3 is to be given in writing—
(a) in the case of a person who has, or a deceased employee who before he died had—
(i) become entitled to receive payments in respect of any annual pension out of a superannuation fund maintained under these Regulations (including a pension subject for the time being to reduction or suspension under regulation E15), or
(ii) become entitled to any annual pension under regulation E2(1)(c), to the administering authority maintaining the superannuation fund which is or was liable in respect of the pension of, where there is more than one pension, the first of them, or
(b) in the case of a person in respect of whom a transfer value has been paid after 31st March 1978, under Part J or under Part P of the 1974 Regulations, to the administering authority maintaining the superannuation fund out of which it was paid, or
(c) in any other case, to the appropriate administering authority.
(2) The person giving notice of an election under regulation F3—
(a) is to give the authority, in writing—
(i) all information in his possession, and
(ii) if the authority notify him in writing that they so require, any further information specified by them that he can reasonably be expected to obtain,
concerning the war service of the person to whom the notice relates and his past membership of any scheme designated under sub-paragraph (b), and
(b) is to designate in the notice the scheme, if any, which he believes complies with regulation F6(3), and—
(c) may—
(i) in that notice, or
(ii) at any time before he receives a notification of a decision or determination that the conditions specified in regulation F3(2) to (11) are satisfied in relation to the person to whom that notice relates by a further notice in writing to the same authority,
elect that regulation F6 shall apply with the substitution, in paragraph (1)(a) or (b) or (12) as the case may be, for "47 per cent" (or for any reduced percentage substituted under paragraph (13)) of any specified lesser percentage, and
(d) whether or not he has so elected, may at any time before he receives such a notification withdraw the notice given under regulation F3.
Reckonable service and benefits
F6.—(1) Subject to regulation F5(2)(c) and paragraphs (2) to (16), a person in relation to whom regulation F3 applies is entitled, or as the case may be shall be deemed to have been entitled—
(a) in the case of a person entitled on the relevant date—
(i) to participate in the benefits of a superannuation fund maintained under these Regulations, or
(ii) to a retirement pension,
other than a person to whom regulation P13 of the 1974 Regulations applied, to reckon as reckonable service a period equal to 47 per cent of his war service; or
(b) in the case of a person to whom on the relevant date regulation P13 of the 1974 Regulations applied, to have a period equal to 47 per cent of his war service treated as having been for the purposes of paragraph (4) of that regulation a period during which the whole of his relevant policies were fully maintained; or
(c) in the case of a person who, having become entitled to receive an annual pension under the former Regulations or a local Act scheme, was on the relevant date entitled to receive payments in respect of that pension out of a superannuation fund maintained under these Regulations or the 1974 Regulations, to receive, in respect of the service in respect of which that pension is payable, the additional benefits specified in paragraph (11).
(2) Where regulation F3(2)(f) applies and the scheme designated under regulation F5(2)(b) ("the designated scheme") is a scheme specified in Schedule 15, paragraph (1) applies only if that scheme complies with paragraph (3).
(3) A scheme complies with this paragraph if—
(a) it is the first public service scheme the war service provisions of which could have become applicable to the person if he had remained a member of it, and
(b) he is, or in the case of a deceased employee was, immediately before he died—
(i) entitled to reckon the employment in which he was subject to the scheme as reckonable service, or
(ii) entitled to a retirement pension in the calculation of which that employment was taken into account as reckonable service.
(4) Where the designated scheme is a scheme specified in Part I of Schedule 15 and complies paragraph (3), this regulation applies with the substitution throughout for references to 47 per cent of references to 63 and two thirds per cent.
(5) Where the designated scheme is a scheme specified in Part II of Schedule 15 and complies with paragraph (3), this regulation applies with the substitution throughout for references to 47 per cent of references to 46 and one half per cent.
(6) Where the designated scheme is not a scheme specified in Schedule 15, paragraph (1) applies only if a transfer value, calculated in accordance with Part V of Schedule 16, is received in respect of the period that could have become reckonable under the war service provisions of that scheme.
(7) Where paragraph (1) applies by virtue of the acceptance of such a transfer value, this regulation applies with the substitution throughout for references to a period equal to 47 per cent of the person's war service of references to the period that could have become reckonable under the war service provisions of the designated scheme.
(8) Where the person was entitled on the relevant date to a retirement pension—
(a) his entitlement under paragraph (1)(a) or (b), and to any resulting increase in the rate of his retirement pension, shall be taken to have arisen on—
(i) 1st April 1978, or
(ii) the date on which he ceased to hold his employment,
whichever is the later, and
(b) if regulation E3(9) of the 1974 Regulations applied to him before 15th October 1982—
(i) any increase by virtue of paragraph (1)(a) or (b) in the amount of any benefit is not subject to reduction under regulation E3(14), and
(ii) the period that he is entitled by paragraph (1)(a) or (b) to reckon as reckonable service is not to be taken into account in calculating the reduction of any benefit falling to be reduced under regulation E3(14),
and for the purpose of this sub-paragraph any reference to regulation E3(14) shall be taken to include a reference to regulation 4 of the National Insurance (Modification of Local Government Superannuation Schemes) (Scotland) Regulations 1961 and regulation 36 of the National Insurance (Modification of Local Government Superannuation Schemes) (Scotland) Regulations 1970.
(9) The relevant date for the purposes of paragraphs (1) and (8) is the date of the election under regulation F3, except in the case of a deceased employee where it is the date of his death.
(10) Any period which a person is or is deemed to have been entitled to reckon as reckonable service by virtue of paragraph (1)(a) or (b) shall for the purposes of regulation E3(7) to (10) and of regulation E11(5) and (9) be deemed to be reckonable service before, as the case may be—
(a) 1st April 1972, or
(b) any earlier date on which he became a widower or was judicially separated from his wife or on which his marriage was dissolved.
(11) The additional benefits mentioned in paragraph (1)(c) are—
(a) an additional pension, payable from—
(i) 1st April 1978, or
(ii) the date on which the person became entitled to receive payments in respect of a pension as mentioned in paragraph (1)(c),
whichever is the later date, and
(b) if the person has received or is entitled to receive payment of any lump sum of the same nature as a retiring allowance, an additional lump sum,
calculated in accordance with, paragraph (12).
(12) Subject to regulation F5(2)(c) and paragraphs (13) and (16)—
(a) the annual rate of an additional pension, and
(b) the amount of an additional lump sum,
specified in paragraph (11) is the amount by which the annual rate of the corresponding original pension or, as the case may be, the amount of the corresponding original lump sum would have been increased if a period equal to 47 per cent of the person's war service had been service, or a period, of a kind which (however described) counted in full in the calculation of the original pension or lump sum.
(13) If a period of part-time service or employment falling to be treated under section 12(5) of the Act of 1937 or under regulation E25 or under regulation P13(4)(b) of the 1974 Regulations as though it were whole-time service or employment for a proportionately reduced period—
(a) began before and ended on or after 1st July 1950, and
(b) was not preceded, without any break, by a period of whole-time service or employment,
paragraph (1)(a) or, as the case may be, paragraph (1)(b) or paragraphs (12) and (16) apply with the substitution for "47 per cent" of the percentage obtained by reducing 47 per cent in the same proportion.
(14) Where—
(a) before the date of notification of a decision or determination that he is entitled to reckon a period as reckonable service by virtue of paragraph (1)(a) or (b), a person in relation to whom regulation F3 applies has been credited with an additional period of service under—
(i) any provision made by an enactment or instrument for compensation for loss of employment or loss or diminution of emoluments or for early retirement in lieu of such compensation, or
(ii) regulation E3(12),
("the enhancement provision"), and
(b) A + B + C exceeds 40 years, where—
A is the period which would but for this paragraph be reckonable by him as reckonable service by virtue of paragraph (1)(a) or (b),
B is the remainder of his reckonable service, and
C is the additional period of service with which he has been credited under the enhancement provision,
the period which is reckonable by him as reckonable service by virtue of paragraph (1)(a) or (b) is the total of 40—(B + C) and the amount, if any, by which (A + B + C)—40 exceeds C; except that where the instrument referred to in sub-paragraph (a) above is the Local Government Re-organisation (Retirement of Chief Officers) (Scotland) Regulations 1974 for the figure "40" wherever it occurs in this sub-paragraph there shall be substituted the figure "45".
(15) Where a person who was entitled or deemed to be entitled to any additional benefit specified in paragraph (11) dies and there is payable in respect of him out of a superannuation fund maintained under these Regulations any benefit similar to a widow's pension, children's pension or death gratuity payable under Part E ("the death benefit"), the person entitled to receive the death benefit is entitled to receive, in respect of the service in respect of which the death benefit is payable, a corresponding additional benefit at any rate or, as the case may be, of any amount which bears the same proportion to the death benefit as the first additional benefit bears to the corresponding original benefit.
(16) The total of an additional benefit under paragraph (11) or (15) and the corresponding original benefit must not exceed the greatest original benefit that could have been paid if—
(a) the period equal to 47 per cent of the person's war service had been a period of service before he attained the age of 60 years, and
(b) no more than—
(i) 40 years' service before attaining that age, and
(ii) 45 years' service in all,
had been capable of counting in the calculation of the original benefit.
(17) In calculating a period equal to a percentage of a person's war service for any of the purposes of this regulation, the war service is to be counted as a number of days, arrived at by—
(a) multiplying the number of complete years of war service, if any, by 365, and
(b) counting any part of the war service that does not amount to a number of complete years at its actual length in days,
and any fraction of a day resulting from the calculation is to be excluded from the period.
Revision of certain elections
F7.—(1) Subject to paragraph (2), where—
(a) notice of one or more elections under regulation C8(2) or notice under regulation C2B(1) of the 1974 Regulations has been given by or in respect of a person in relation to whom regulation F3 applies, and
(b) the service thereby specified amounts to the whole of his reckonable service before, as the case may be—
(i) 1st April 1972, or
(ii) any earlier date on which he became a widower or was judicially separated from his wife or on which his marriage was dissolved,
he or his executors may elect that the period which he is or is deemed to be entitled to reckon as reckonable service by virtue of regulation F6(1)(a) or (b) is to be treated as having been included in the service specified in the latest notice.
(2) An election under paragraph (1)
(a) may not be made unless notice of election under regulation R3 of the 1974 Regulations was given within the period of 6 months beginning on the relevant date, or in the case of a deceased employee who died during that period within the period of 12 months beginning on the date of his death, and
(b) must, unless they allow a longer period, be made by giving notice in writing to the administering authority concerned within 3 months after the date of notification of a decision by that authority, or as the case may be a determination by the Secretary of State under regulation N8, that the person is or is deemed to be entitled to reckon such a period as is mentioned in paragraph (1).
(3) For the purposes of paragraph (2)(a) the relevant date—
(a) where regulation F3(2)(b) applies, is 5th September 1984 and
(b) in any other case, is 15th October 1982.
SPECIAL PROVISIONS FOR CERTAIN CASES
Preservation of rights and liabilities of persons to whom the provisions of a local Act scheme applied immediately before 16th May 1974
G1.—(1) This regulation applies to a person who—
a) immediately before 16th May 1974 was a local Act contributor; and
(b) became on 16th May 1974 a pensionable employee under a scheduled body.
(2) Where any provision of the person's former local Act scheme which was similar to a provision of regulation C2, E2(1)(a) or E22 would have been more beneficial than the provision of such regulation, these Regulations have effect, for the appropriate period, as if the former provision had applied.
(3) The appropriate period for the purposes of this regulation is the period of application specified in the relevant provision of the person's former local Act scheme, or, if no period is so specified, the period during which he continues in the employment of the scheduled body mentioned in paragraph (1)(b) or of any successor body.
Modification of the Regulations in their application to employees previously subject to a local Act scheme
G2.—(1) Where an employee—
(a) was immediately before 16th May 1974 a local Act contributor; and
(b) became on that day a pensionable employee under a scheduled body,
these Regulations shall, so long as he remains in the employment of that body or of any successor body, have effect in relation to him as if—
(i) for any reference to a provision in the former Regulations there were substituted a reference to the corresponding or similar provision in the local Act scheme; and
(ii) for any reference to an expression in column 1 of the following Table (which lists certain expressions used in these Regulations) there were substituted a reference to the expression appearing opposite thereto in column 2.
TABLE
(1) |
(2) |
| 1. The Acts of 1937 to 1953 and the Regulations made thereunder. | The appropriate local Act scheme. |
| 2. The appropriate superannuation fund within the meaning of the Act of 1937. | A superannuation fund maintained under the appropriate local Act scheme. |
| 3. Contributory employee. | Local Act contributor. |
| 4. (a) Contributing service, and (b) Non-contributing service, for the purposes of the former Regulations. |
Service for the purposes of the appropriate local Act scheme. |
| 5. The former Regulations. | The appropriate local Act scheme. |
(2) In this regulation "the appropriate local Act scheme" means the local Act scheme to which an employee mentioned in paragraph (1) was subject immediately before 16th May 1974.
Standard remuneration agreements
G3. (1) A scheduled body may from time to time enter into an agreement with the bodies or persons representative of any class or description of employee of that scheduled body specifying the method which shall for the duration of the agreement determine—
(a) an amount representing the whole of the remuneration, or
(b) such part of his remuneration as is specified in the agreement,
of a member of that class or employee of that description.
(2) Where such an agreement is in force, then the whole or, as the case may be, the specified part of the remuneration of an employee who is a member of the class or, as the case may be, is of the description specified, shall, in respect of the period during which that agreement remains in force and the employee remains in employment with the scheduled body in question as an employee of that class or description, be deemed for the purposes of these Regulations to be the amount determined in accordance with the method specified.
(3) Where a scheduled body enter into an agreement under paragraph (1), they shall notify in writing every employee of theirs who is a member of a class or, as the case may be, an employee of a description, to which the agreement relates, including in the notification a conspicuous statement directing the attention of the employee to the place where he may obtain information about details of the agreement.
(4) The notification required by paragraph (3) shall be sent to an employee-
(a) if he is in the employment of the scheduled body on the date the agreement was made, as soon as is reasonably practicable after that date; and
(b) if he enters the employment later, within three months after entering it.
Persons entitled before 16th May 1974 to preserved benefits
G4. In the case of a person who is entitled to preserved benefits to which he became entitled by virtue of regulation E2(1)(c) of the 1974 Regulations as applied by Part K of those Regulations-
(a) the preserved benefits are subject to reduction, but
(b) on return to local government employment previous service becomes reckonable on repayment of returned contributions,
as if regulations K1(5), D1(2) (with the substitution for "the appointed day" of "16th May 1974") and D1(3) of the 1974 Regulations had continued to have effect.
Former employees of the Scottish Office transferring to SEPA
G5.-(1) This regulation applies to a person who-
(a) is or has been employed by the Scottish Environment Protection Agency and while so employed is or was a pensionable employee;
(b) immediately before that employment was employed in the civil service of the State and was a member, or was eligible to be a member, of the Principal Civil Service Pension Scheme; and
(c) transferred to the employment of the Scottish Environment Protection Agency either-
(i) on 1st April 1996 as a consequence of the transfer under the Environment Act 1995 of functions which on that date became functions of the Scottish Environment Protection Agency; or
(ii) as a consequence of a transfer to the Scottish Environment Protection Agency of the undertaking in which he was employed to which transfer the Transfer of Undertakings (Protection of Employment) Regulations 1981 apply.
(2) In their application to a person to whom this regulation applies and for the purpose only of determining entitlement to, or calculating the amount of, any benefit payable in respect of his SEPA service, these Regulations shall have effect subject to deletion of regulation E3(14) and Schedule 11.
(3) In relation to a person to whom this regulation applies, the provisions contained in Schedule 16A shall have effect.
(4) In this regulation and in Schedule 16A-
"the Principal Civil Service Pension Scheme" means the scheme made under section 1 of the Superannuation Act 1972 and referred to as such in section 2(10) of that Act;
"SEPA service" means-
(a) the period during which the person concerned has been in continuous pensionable employment of the Scottish Environment
Protection Agency following his transfer to their employment as described in paragraph (1)(c); and(b) where a transfer value has been accepted in respect of his accrued rights from the Principal Civil Service Pension Scheme, the period of reckonable service which he is entitled to count under regulation
J9(1)(a).
Persons formerly members or eligible to be members of the National Health Service Superannuation Scheme for Scotland
G6.-(1) This regulation applies to a person who-
(a) was employed by a health board and was a member, or eligible to be a member, of the National Health Service Superannuation Scheme for Scotland; and
(b) transferred from that employment to employment by the governing body of a university or designated institution within the meaning of Part II of the Further and Higher Education (Scotland) Act 1992 or by the board of management of a college of further education within the meaning of Part I of that Act as a consequence of a transfer to the governing body or board of management on 1st September 1996, or in the case of a transfer to the governing body of the Robert Gordon University on 1st December 1996, of the undertaking in which he was employed, to which transfer the Transfer of Undertakings (Protection of Employment) Regulations 1981 apply, and upon being transferred became a pensionable or admitted employee.
(2) In their application to a person to whom this regulation applies and for the purpose only of determining entitlement to, or calculating the amount of, any benefit payable in respect of his relevant local government employment and transferred service, these Regulations shall have effect subject to deletion of regulation E3(2) and (14) and Schedule 11.
(3) In relation to a person to whom this regulation applies, the provisions contained in Schedule 16B shall have effect.
(4) In this regulation and in Schedule 16B-
"the National Health Service Superannuation Scheme for Scotland" means the scheme the rules of which are set out in the National Health Service Regulations;
"the National Health Service Regulations" means the National Health Service Superannuation Scheme (Scotland) Regulations 1995;
"relevant local government employment" means a continuous period of employment of a person to whom this regulation applies as a pensionable or admitted employee comprising-
(a) the period, immediately following transfer to employment by a overning body or board of management in terms of paragraph (1)(b), of employment by that governing body or board of management during which he was continuously engaged in the work of the undertaking in which he was previously employed or in the work of another undertaking transferred to that governing body or board of management as mentioned in paragraph (1)(b); and
(b) any further periods, immediately following the period described in sub-paragraph (a) and each other, of employment by another governing body or board of management of the kind specified in paragraph (1)(b) during which he was continuously engaged in the work of an undertaking transferred to that governing body or board of management as mentioned in paragraph (1)(b);
"transferred service" means, where on the transfer referred to in paragraph (1)(b) a transfer value has been accepted in respect of a person's accrued rights from the National Health Service Superannuation Scheme for Scotland, the period of reckonable service which he is entitled to count under regulation J9(1)(a).
LOCAL GOVERNMENT REORGANISATION ETC.
Definitions
H1. In this Part unless the context otherwise requires—
"Health Service Regulations" means the National Health Service (Superannuation) (Scotland) Regulations 1961 to 1974;
"transferred employee" means—
(a) any person transferred on or after 16th May 1975 by or under an Order or Regulations made under the Local Government (Scotland) Act 1973 which, in accordance with the provisions of section 216 of that Act, contain a provision as to the transfer of that person;
(b) any person appointed by a local authority or a river purification board to hold any office or employment before or as from 16th May 1975, who, but for the appointment, would be transferred on that day under the said section 216; or
(c) any person who at 16th May 1975 remained in the employment of the same body as immediately before that date but who, in consequence of the Local Government (Scotland) Act 1973, or anything done thereunder or of the 1974 Regulations, became on that day entitled to participate in the benefits of a superannuation fund maintained under those Regulations by a body different from the body which maintained the superannuation fund in the benefits of which he was immediately before 16th May 1975 entitled to participate;
"new employment" means employment to which a person is so transferred or appointed; and
"new employing body" means the body which becomes the employing authority in relation to a person so transferred or appointed;
and in relation to a person appointed as aforesaid his taking up the office or employment to which he is appointed shall for the purposes of this Part be deemed to be a transfer.
Continuity of employment and preservation of status
H2.—(1) Subject to paragraph (2)—
(a) any provision of these Regulations has effect, in relation to a transferred employee to whom it applies, as if his new employment and his former employment had been one continuous employment, and
(b) notwithstanding anything in these Regulations, a transferred employee who is transferred after 20th December 1987 and was a pensionable employee immediately before the date on which he is transferred continues in his new employment to be a pensionable employee.
(2) Paragraph (1) does not affect the operation of regulation H3 or of regulations Q1 to Q3.
Discretionary powers
H3. Where—
(a) a transferred employee has continued in the employment of his new employing body, and
(b) immediately before he was transferred (whether before or after the commencement of these Regulations) it was the prevailing practice of the body employing him, in relation to employees of that description, to exercise so as to secure the payment of, or of increased, gratuities, allowances or pensions any discretionary power exercisable by them by virtue of any enactment relating to pensions, and
(c) that or any corresponding power becomes exerciseable in relation to him,
the new employing body shall exercise the power in a way which is not less beneficial than the general character of that practice.
Contributions of transferred manual workers
H4. A transferred employee who immediately before he was transferred (whether before or after the commencement of these
Regulations) was paying contributions at a rate appropriate to a manual worker shall continue to contribute at the like rate so long as he continues to be employed by his new employing body on duties reasonably comparable to those on which he was engaged immediately before he was transferred.
Persons transferred to scheduled bodies under an Order under section 34 of the Local Government (Scotland) Act 1975 or in consequence of section 1 of the Education (Mentally Handicapped Children)(Scotland) Act 1974
H5.—(1) This regulation applies to a person—
(a)
(i) who was by or under an order made under section 34 of the Local Government (Scotland) Act 1975, or
(ii) who was in consequence of section 1 of the Education (Mentally Handicapped Children) (Scotland) Act 1974,
transferred to the employment of a scheduled body, and
(b) who immediately before he was so transferred was in an employment in which he was an officer within the meaning of the Health Service Regulations, and
(c) to whom neither paragraph (6) nor paragraph (8) applies.
(2) Subject to paragraph (8), a person to whom paragraph (1) applies is entitled to reckon—
(i) as reckonable service, any service which for the purposes of the Health Service Regulations he was entitled to reckon in relation to the employment mentioned in paragraph (1)(b) as, or as a period of, contributing service, and
(ii) as qualifying service, any service which for the purposes of those Regulations he was entitled to reckon in relation to that employment for the purpose of determining whether he was entitled to a benefit under those Regulations, but for no other purpose.
(3) Where, immediately before he was transferred, a person to whom paragraph (1) applies was in the process of making payments which were or were deemed to be payments under Schedule 2 to the Health Service Regulations, he is entitled—
(a) to make the outstanding payments as if they had been instalments of an amount payable under regulation D6 of the 1974 Regulations, and
(b) if he completes the payments in the manner provided in Schedule 7, to have the service in respect of which they were made counted for all the purposes of these Regulations at its full length.
(4) Where, immediately before he was transferred, a person to whom paragraph (1) applies was in the process of making payments in respect of added years under Schedule 8 to the Health Service Regulations, he is entitled—
(a) to make the outstanding payments as if they had been payments of an amount payable under regulation D10 of the 1974 Regulations, and
(b) in respect of the added years for which those payments are made he shall enjoy rights and be subject to liabilities as if those years were added years reckonable under regulation D6 in the employment to which he is so transferred.
(5) For the purposes of paragraph (2) any period of part-time service shall be treated as though it was whole-time service for a proportionately reduced period and, except for the purposes referred to in regulation E27(3), any service which was reckonable under the Health Service Regulations for all purposes (other than for the purpose of determining whether any benefit was payable) as a period of contributing service at half its length shall, subject to paragraph (3), be counted at half its length.
(6) Where, immediately before he was transferred, a person in relation to whom paragraph (1) is satisfied was a person in respect of whom the Secretary of State paid contributions under regulation 46 of the Health Service Regulations (persons subject to non-statutory superannuation schemes and arrangements) or carried out any such scheme or arrangements as are referred to in that regulation, that person shall not be subject to any provisions of these Regulations except those contained in this regulation, and the body to which that person was transferred shall—
(a) where immediately before 16th May 1974 the Secretary of State was under regulation 46 of the Health Service Regulations paying in respect of that person the contributions authorised or required by the relevant scheme to be paid by the employer, pay those contributions, and
(b) deduct from the person's remuneration the amount of any contribution required by the scheme or under the arrangements to be paid by the employee.
(7) A person to whom sub-paragraph (1)(a) of this regulation applies but who was not, immediately before he was so transferred, an officer within the meaning of the Health Service Regulations and who would otherwise have become a pensionable employee in terms of regulation B2 of the 1974 Regulations shall not become a pensionable employee in terms of regulation B1 without his agreement so long as he is employed without a disqualifying break of service by a scheduled body on duties reasonably comparable to those on which he was engaged immediately before he was so transferred.
(8) In relation to a person who gave notice under regulation N12(3)(e) of the 1974 Regulations that he did not wish to avail himself of the benefits provided under those Regulations, these Regulations have effect as if they conferred on him rights corresponding with those which he would have enjoyed if he had remained subject to the provisions of the Health Service Regulations, and continue so to apply so long as he is employed without a disqualifying break of service by a scheduled body on duties reasonably comparable to those on which he was engaged immediately before he was transferred.
(9)
(a) Notwithstanding anything in paragraph (3) and subject to paragraph (6), regulations D3, D11, E5, E6, E15, and E33 shall have effect in relation to a pensionable employee who had given notice under regulation N12(3)(e) of the 1974 Regulations as if—
(i) any reference to reckonable service or qualifying service included a reference to service reckonable for the purpose of determining whether any benefit is payable to or in respect of him;
(ii) any reference to a retirement pension included a reference to a pension payable to him in terms of paragraph (8);
(iii) any reference to regulation E2(1)(c) included a reference to any right conferred upon him by virtue of paragraph (8) corresponding to regulation 10(1)(a)(iv) of the Health Service Regulations; and
(iv) in regulation D3(3)(b) the reference to the appropriate superannuation fund within the meaning of regulation C12 included a reference to the employing authority under the Health Service Regulations.
(b) In the case where the conditions of entitlement mentioned in regulation E5 or E6, as modified by sub-paragraph (a)(i), are satisfied, the widow's pension payable in terms of paragraph (8) shall be payable at an annual rate of not less than the amount determined by multiplying one one hundred and sixtieth of the pensionable remuneration of her deceased husband by the length of years of the whole period of his service in contracted-out employment.
(10)
(a) Notwithstanding anything in paragraph (8), in the case of a pensionable employee who has given notice under regulation N12(3)(e) of the 1974 Regulations a refund of contributions shall not be payable—
(i) if his period of reckonable service and qualifying service after 5th April 1975 is not less than 5 years, in respect of any period of reckonable service and qualifying service after that date; or
(ii) if his period of reckonable service and qualifying service commenced before 6th April 1975 and is not less than 5 years, in respect of any period of reckonable service and qualifying service after 5th April 1975 of less than 5 years unless a payment is being or has been made in respect of the period of reckonable service and qualifying service before 6th April 1975; or
(iii) if he is entitled to any right conferred upon him by virtue of regulation N12(3)(e) of the 1974 Regulations corresponding to regulation 10(1)(a)(iv) of the Health Service Regulations,
and any reference in this paragraph to reckonable service and qualifying service shall include any service reckonable for the purpose of determining whether any benefit is payable to or in respect of him.
(b) Notwithstanding anything in paragraph (3)(e) of regulation N12 of the 1974 Regulations, a pensionable employee who has given notice in terms of that paragraph shall not surrender such part of his pension as would result in that pension being reduced to—
(i) an annual rate less than an annual rate determined by multiplying one eightieth of his pensionable remuneration by the length in years of the whole period of his service in contracted-out employment; and
(ii) if he has a guaranteed minimum under section 35 of the Pensions Act in relation to that pension, but for the provisions of regulation E1, less than his guaranteed minimum pension.
Gratuities etc. granted by former local authorities
H6. Notwithstanding the revocation of the 1974 Regulations, an authority who became responsible under regulation N6(1)(a) of those Regulations for the continued payment of a gratuity or allowance remain so responsible as if the 1974 Regulations had not been revoked.
Policy schemes
H7. Any agreement or trust deed which immediately before 21st December 1987 had effect as mentioned in regulation N7 of the 1974 Regulations continues so to have effect and any policy of insurance held by a scheduled body immediately before that date for the purposes mentioned in that regulation shall continue to be held by them for those purposes.
Overseas employment
H8.—(1) This regulation applies—
(a) to a person who as at 31st March 1972 was subject to the Superannuation (Local Government and Overseas Employment) Interchange (Scotland) Rules 1969 (in this regulation referred to as the "Rules of 1969"); or
(b) to a person who had ceased to be a contributory employee or local Act contributor before 1st April 1972 and had become so subject before the appointed day;
and shall apply to such a person who left his overseas employment and entered other overseas employment, whether or not he gave notice of the change of employment to the first fund authority or there was a break of more than 12 months between the overseas employments and who had not—
(i) again become a contributory employee or a local Act contributor, or
(ii) received any benefit under rule 6 of the Rules of 1969.
(2) Subject to paragraph (3), where a person, to whom this regulation applies, becomes a pensionable employee then, notwithstanding that there may have been a break of more than 12 months between his ceasing his overseas employment and becoming a pensionable employee, he shall be entitled—
(a) to reckon as reckonable service—
(i) any service, employment or period which immediately before he ceased to be a contributory employee in the employment of a local authority or other body he was, or for the purposes of the Regulations is treated as having been, entitled under or by virtue of the former Regulations or any other enactment to reckon as or aggregate with service he was entitled to reckon as either contributing service in relation to his employment under that body or non-contributing service for the purposes of the former Regulations, or
(ii) any service, employment or period which he would have been entitled to reckon as service (or a period of contribution) for the purpose of calculating a benefit payable to him under a local Act scheme if at the date on which he ceased to be a local Act contributor he had been entitled to a benefit payable under that scheme;
(b) to reckon as qualifying service—
(i) any service, employment or period which immediately before he so ceased he was entitled under or by virtue of the former Regulations or any other enactment to reckon either for the purpose of determining whether he was entitled to receive a benefit under the former Regulations or, as the case may be, for the purpose of determining whether he was entitled to a benefit under a local Act scheme, but for no other purpose, and
(ii) any period of overseas employment;
(c) where he gives notice in writing to the new fund authority, to aggregate the service he is entitled to reckon as reckonable or qualifying service by virtue of this regulation with any other service he is entitled to reckon as reckonable or qualifying service respectively by reason of the employment in respect of which he became a pensionable employee for the first time; and
(d) for the purpose of these Regulations to be regarded as if he had ceased to be a contributory employee or a local Act contributor immediately before 16th May 1974 and became a pensionable employee on that day but, for the purpose of observing any time limit related to the appointed day of the 1974 Regulations, the appointed day shall be taken to be the date on which he became a pensionable employee for the first time:
Provided that nothing in this paragraph shall entitle any person to reckon as reckonable service any period between the date he ceased to be a contributory employee or a local Act contributor and became for the first time a pensionable employee, or to reckon as qualifying service any period between those dates other than service in overseas employment.
(3) Paragraph (2) shall not apply to a person who has received a return of contributions from the first fund authority on or after ceasing to hold his last overseas employment unless he pays to the new fund authority an amount equal to the returned contributions (other than voluntary contributions) and compound interest thereon at a rate of three per cent per annum with half-yearly rests for a period beginning either with the date 12 months after the date on which he left overseas employment or, where this is later, the date on which he received the return of contributions and ending on the date on which he pays the said amount.
(4) Where a person gives notice in terms of paragraph (2)(c) and pays any amount required by paragraph (3) and the first fund authority and the new fund authority are not the same authority, then the first fund authority shall pay to the new fund authority a transfer value in accordance with the provisions of regulation Q2(1).
(5) Where a person to whom this regulation applies does not become a pensionable employee, then where he is, or but for the revocation of the Rules of 1969 would be, entitled to a benefit under rule 6 of the Rules of 1969 he shall, notwithstanding the revocation of the Rules of 1969, continue to be entitled to that benefit and the said benefit shall become payable without any requirement that he ceases to be in his overseas employment, but nothing in this paragraph shall entitle a person to reckon any service as reckonable service under regulation D1.
(6) Where a person to whom this regulation applies—
(a) does not become a pensionable employee,
(b) would not under the former Regulations or appropriate local Act scheme and the Rules of 1969 have had an entitlement to a benefit (other than a refund of contributions),
(c) was when he ceased to be a contributory employee or a local Act contributor entitled under the former Regulations to reckon not less than 5 years' contributing service, or not less than 5 years' service (or a period of not less than 5 years' contributions) under a local Act scheme,
(d) has attained the age of 60 years, or any lesser age at which under the conditions of service applicable to him in his overseas employment he is required by reason of age to retire from that employment,
(e) gives notice to the first fund authority, and
(f) has not received a refund of contributions, or has received a refund of contributions and either previously repaid such a refund, or within one month of giving notice under this regulation makes payment to the first fund authority of an amount equal to the refunded contributions (other than voluntary contributions) together with a like sum of interest as he would have had to pay had the repayment of refunded contributions been made under paragraph (3) of this regulation,
he shall be entitled to receive a benefit (not being a refund of contributions) calculated on the basis of the former Regulations or the appropriate local Act scheme, and the Rules of 1969 as they applied to that person at the time he ceased to be a contributory employee or a local Act contributor, but nothing in this paragraph shall entitle a person to reckon any service as reckonable service under regulation D1.
(7) This regulation shall apply to any person to whom rule 16 of the Rules of 1969 applied as if, in any paragraph other than this paragraph, there were substituted for any reference to the Rules of 1969 a reference to the Superannuation (Local Government and Overseas Employment) Interchange (Scotland) Rules 1958 and for any reference to rule 6 of the Rules of 1969 a reference to rule 5 of the said Rules of 1958.
(8) Notwithstanding regulation J2(5)(d) or Part Q, where before 5th September 1984 there was paid a transfer value under Part P or Part Q of the 1974 Regulations in respect of a person to whom this regulation applies and that transfer value took no account of any additional reckonable service to which that person is entitled by virtue of this regulation, an additional transfer value shall be paid in respect of that person as regards the said additional reckonable service calculated in accordance with the provisions of Part J or Part Q as the case may be.
(9) In this regulation—
"appointed day" means 16th May 1974;
"contributing service" and "non contributing service" mean the service which a person to whom this regulation applies was entitled to reckon as contributing or non contributing service within the meaning of the Act of 1937;
"first fund authority" means the successor to the local authority administering the superannuation fund to which the person last contributed before entering overseas employment;
"new fund authority" means the local authority administering the superannuation fund to which the person contributes after first becoming a pensionable employee;
"overseas employment" means employment in the service of—
(a) the central or local government of an overseas country or a government constituted for two or more overseas countries or any Authority established for the purpose of providing or administering services which are common to, or relate to matters of common interest to, two or more overseas countries;
(b) a university or college in an overseas country;
(c) a public institution or other organisation engaged in health, welfare, research or educational services in an overseas country;
(d) an organisation receiving grants from Her Majesty's Government in connection with functions overseas;
(e) the United Nations Organisation or any of its specialised agencies or any other inter-governmental organisation to which Her Majesty's Government may be party; or
(f) the Overseas Development Administration or any predecessor body for service overseas, being employment which is either pensionable employment within the meaning of section 17(1) of the Superannuation (Miscellaneous Provisions) Act 1948 or employment undertaken with the approval of the first fund authority;
"voluntary contributions" means payments made voluntarily by a contributory employee for the purpose of securing benefits for his widow, children or other dependants and payments (other than payments made in respect of a liability which has been wholly discharged) of any of the following categories—
(a) additional contributory payments of the kind referred to in section 2(3) and (4) of the Act of 1953;
(b) any similar payments made under a local Act scheme as a condition of reckoning any period of employment as service or as a period of contribution for the purposes of the scheme or where the local Act scheme provides for the reckoning of non-contributing service for the purposes of the scheme;
(c) any payments made for the purpose of increasing the length at which any period of service or of contribution would be reckonable for the purpose of calculating a benefit under a local Act scheme;
(d) any payments made in respect of added years.
GRATUITIES
Interpretation
K1. In this Part, unless the context otherwise requires—
"annual pay" means the remuneration received by an employee in respect of his employment with an employing authority during the final year of his employment, except that if the annual remuneration in either of the two consecutive preceding years was higher, then the pay received in either of those years, whichever is the greater, shall be deemed to be the annual pay received by the employee in the final year of his employment with an employing authority;
"benefits" means any allowance or lump sum payable under this Part;
"employing authority" means a scheduled body or the Scottish Special Housing Association in whose employment the employee was immediately before he ceased to be employed under the terms of regulation K2;
"lower earnings limit" means the lower earnings limit prescribed for the purposes of section 4(1) of the Social Security Act 1975 applying at the time the employee ceases to be employed or, if earlier, at the end of the period used to determine annual pay;
"relevant policy scheme" means the Federated Superannuation System for Universities or the Federated Superannuation Scheme for Nurses and Hospital Officers or a scheme which the Secretary of State approved for the purposes of regulation P13 of the 1974 Regulations or approved under rule 3 or 3A of the Superannuation (Policy and Local Government Schemes) Interchange (Scotland) Rules 1948 to 1971 or a scheme to which any person contributed by reason of regulation N12(2) of the 1974 Regulations;
"upper earnings limit" means the upper earnings limit prescribed for the purposes of section 4(1) of the Social Security Act 1975 applying at the time the employee ceases to be employed or, if earlier, at the end of the period used to determine annual pay;
"war service" means 50% of any period after 2nd September 1939 and before 30th June 1950 during which the employee concerned was over 18 years of age and was serving in the armed forces of the Crown, the merchant navy or mercantile marine, or in any of the women's services specified in Schedule 14 and after which the employee concerned before 1st July 1950 entered the employment of an employing authority and remained in the employment of such a body, without there having been a continuous period of 12 months or more during which he was not employed by an employing authority, but does not include any war service of a kind specified in regulation F2(1) or taken into account for the purposes of Part F of these Regulations.
Persons to whom Part K applies
K2.—(1) This Part shall apply to an employee who ceases to be employed by an employing authority and who—
(a) has not attained the age of 60 but has completed not less than 5 years' service; or
(b) has not attained the age of 60 but has completed not less than one year's service and is incapable of discharging efficiently the duties of that employment by reason of permanent ill-health or infirmity of mind or body; or
(c) has attained age 60 and completed not less than one year's service;
and, where an employee dies while in the employment of an employing authority, to his widow or any other dependant provided that the employee was a person to whom this regulation would have applied had he remained in service to age 60, or where at the time of his death his age exceeded 60 and he had completed at least one year's service.
(2) With consent of the Secretary of State this Part may apply to a former employee of an employing authority or to the widow or any other dependant of such an employee.
Payment of benefit
K3.—(1) An employing authority may pay to any person to whom this Part applies a benefit of an amount not exceeding that determined in accordance with regulation K4.
(2) Any benefit payable under paragraph (1) may take the form of—
(a) a lump sum; or (b) an annuity, the capital value of which does not exceed the amount payable under paragraph (1).
(3) Where an employing authority have granted a benefit to an employee under paragraph (1) by way of an annuity, and the employee dies before receiving an aggregate amount equal to the capital value of the annuity, the authority may grant a benefit to the widow or any other dependant of the employee and for that purpose regulation K2 shall have effect as if the employee had died while in the employment of the authority but as if for the amount specified in paragraph (2) there were substituted the difference between the capital value of the annuity and the aggregate amount of the payments made to the employee before his death.
Calculation of benefit
K4.—(1) Where an employing authority have granted a benefit in respect of an employee under regulation K3, subject to paragraph (2) the amount of that benefit shall not exceed the aggregate of—
(a) 5% of his annual pay for each year of service, including war service, prior to 1st April 1986 with an employing authority in respect of which he is not entitled to receive a benefit under a public service scheme; and
(b) 5% of either his annual pay or the lower earnings limit, whichever is the lower, for each year of service after 31st March 1986 with an employing authority in respect of which—
(i) he is not entitled to receive a benefit under a public service scheme; and
(ii) he, not having attained the age of 55 on 1st April 1986, could not have exercised an option under regulations B2, B3, B4(1) or B4(4); and
(c) 5% of the excess of his annual pay over the upper earnings limit for each year of service after 1st April 1986 with an employing authority in respect of which—
(i) he was not entitled to receive a benefit under a public service scheme; and
(ii) he, not having attained the age of 55 on 1st April 1986, could not have exercised an option under regulations B2, B3, B4(1) or B4(4).
(1A) For the purpose of calculating the maximum amount of benefit payable under paragraphs (1)(b) and (1)(c) there shall be disregarded, in calculating the length of service of a person whose contractual hours in any week are fewer than 15, any service which would have become reckonable service if he had on 31st December 1993 made an election under regulation B3(1) or regulation B4B, unless before 31st December 1993 he had attained the age of 50.
(2) For the purposes of this regulation—
(a) no account shall be taken of service before the age of 18 and after attaining the age of 70;
(b) no account shall be taken of service for which a payment has been made under the Act of 1953, the former Regulations, the 1974 Regulations or this Part of these Regulations;
(c) no account shall be taken of service after 1st April 1986 for which a return of contributions under the terms of regulation C12 has been made;
(d) no account shall be taken of service for which the employee has rights in a relevant policy scheme;
(e) no account shall be taken of service exceeding 40 years in total and, where actual service exceeds 40 years, the period of service after 1st April 1986 shall be reduced by that excess;
(f) no payment under this regulation shall exceed an amount equal to twice annual pay; and
(g) no account shall be taken of service during which an employee is not a pensionable employee by virtue of a notification under regulation B4A or a failure to elect under regulation B4 before its deletion by the Local Government Superannuation (Scotland) Amendment Regulations 1990 or a failure to elect under regulation B3(1) unless the employee-
(i) was employed by a scheduled body on 31st December 1993;
(ii) had attained the age of 50 before that date; and
(iii) was not immediately before that date a pensionable employee by virtue of the fact that his contractual hours were fewer than 15.
Financial
K5. Any benefit under this Part shall not be paid out of the superannuation fund.
INJURY ALLOWANCES ETC.
Interpretation
L1. In this Part, unless the context otherwise requires—
"benefits" means any allowance or lump sum payable under this Part;
"relevant body" has the meaning given by regulation L7; and
"relevant employment" has the meaning given by regulation L2(2).
Persons to whom Part L applies
L2.—(1) Subject to paragraph (4), this Part applies to a person employed in a relevant employment if he—
(a) sustains an injury, or
(b) contracts a disease,
as a result of anything he was required to do in carrying out his work.
(2) "Relevant employment" is employment, otherwise than as a teacher, with a body specified in Part I of Schedule 3 or in Part II of that Schedule or the predecessor of such a body, and for the purposes of this Part a police cadet appointed under section 8 of the Police (Scotland) Act 1967 shall be deemed to be in employment with the police authority who maintain the police force with which he is undergoing training.
(3) A person is to be treated for the purpose of paragraph (1) as having sustained an injury as mentioned in that paragraph if—
(a) he sustains the injury while travelling by vehicle as a passenger with the express or implied permission of his employer to or from his place of work, and
(b) at the time of the injury the vehicle was being operated, otherwise than in the course of a public transport service, by or on behalf of his employer or pursuant to arrangements made by his employer.
(4) This Part does not apply where the injury or disease is one in respect of which the person is entitled to an injury award under a scheme made in accordance with section 26 of the Fire Services Act 1947 or is entitled to injury benefits under Regulations made in accordance with section 27 of the Police (Scotland) Act 1967.
Loss of employment through permanent incapacity
L3.—(1) If, as a result of an incapacity which is likely to be permanent caused by the injury or disease, a person to whom this Part applies ceases to be employed in a relevant employment (whether or not it is the same employment as that in which the injury or disease was sustained or contracted), he shall be entitled to an annual allowance.
(2) The allowance is to be paid by the relevant body and is to be of such amount as the body may from time to time determine.
(3) The relevant body may suspend or discontinue the allowance if the person becomes capable of working again.
(4) The allowance shall not exceed 85 per cent of the person's annual rate of remuneration in respect of the employment when he ceased to be employed.
(5) In ascertaining for the purposes of paragraph (4) a person's annual rate of remuneration in respect of the employment when he ceased to be employed—
(a) the annual rate of any fluctuating element of his remuneration is to be estimated by reference to an average taken over a representative period;
(b) the annual rate of any benefit in kind included in his remuneration is to be the estimated annual value of the benefit in kind at the date on which he ceased to be employed;
(c) if at that date he had no remuneration or his remuneration was reduced because of absence from duty, the annual rate is to be taken to be the annual rate which would have applied if he had not been absent;
(d) if at that date he was entitled to an allowance under regulation L4 by reason of a reduction in his remuneration, whether as a result of the same or of some other injury or disease, the annual rate is to be taken to be the annual rate which would have applied if his remuneration had not been reduced;
(e) if his remuneration is retrospectively altered as a result of a pay award, the annual rate of his remuneration is to be based on the retrospective pay award; and
(f) if his remuneration is not calculated by reference to an annual rate but by reference to some other rate, the annual rate is to be derived from the applicable rate at the date on which he ceased to be employed.
(6) In determining the amount of the allowance the relevant body is to have regard to all the circumstances of the case, including the matters specified in regulation L8.
Reduction in remuneration
L4.—(1) If as a result of the injury or disease to a person to whom this Part applies that person suffers a reduction in his remuneration while he is employed in relevant employment (whether or not it is the same employment as that in which the injury or disease was sustained or contracted) and regulation L3 does not apply, he shall be entitled to an allowance while the reduction continues.
(2) A person's remuneration is to be treated for the purposes of paragraph (1) as reduced if at any time it is lower than it would have been but for the injury or disease.
(3) The allowance is to be paid by the relevant body and is to be of such amount as the body may from time to time determine.
(4) The amount of the allowance, together with the person's remuneration in the relevant employment, is not in any year to exceed the remuneration he would have been paid if he had not sustained or contracted the injury or disease.
(5) In determining the amount of an allowance under this regulation the relevant body is to have regard to all the circumstances of the case, including the matters specified in regulation L8.
Allowances for pensioners
L5.—(1) If on ceasing to be employed in a relevant employment a person becomes entitled under regulation E2 to receive payments in respect of an annual retirement pension and—
(a) immediately before ceasing to be so employed he was entitled to an allowance under regulation L4, and
(b) on ceasing to be so employed he does not become entitled to an allowance under regulation L3, and
(c) regulation E22(4) does not apply,
the relevant body may (if there is such a shortfall as mentioned in paragraph (2)(a)) pay him an allowance under this regulation.
(2) An allowance under this regulation—
(a) is not in any year to exceed the amount by which the annual rate of the retirement pension falls short of what it would have been if the amount of the allowance paid under regulation L4 during the relevant period (within the meaning of regulation E22(2)) had been part of his remuneration in the relevant employment, and
(b) continues for such period as the relevant body may determine.
Death benefits
L6.—(1) If a person to whom this Part applies dies as a result of the injury or disease-
(a) if that person leaves a widower or widow who qualifies under paragraph (2), he or she shall be entitled to an annual allowance or lump sum, and
(b) if that person leaves a dependant, the dependant shall be eligible for an annual allowance or lump sum.
(2) A widower or widow qualifies for an annual allowance or lump sum unless-
(a) his or her marriage to the person in question took place after that person ceased to be employed in relevant employment and that person was not subsequently employed in such employment, or
(b) at the date of death he or she was cohabiting with another person as man and wife.
(3) The allowance or lump sum is to be paid by the relevant body and is to be of such amount as the body may from time to time determine or, as the case may be, may determine.
(4) In determing the amount of any allowance or lump sum the relevant body is to have regard to all the circumstances of the case, including the matters specified in regulation L8.
(5) Except where paragraph (5A) applies, an allowance to a widower or widow shall cease if he or she remarries or cohabits with another person as man and wife, but if he or she again becomes a widower or widow or the marriage is dissolved or the cohabitation ceases the relevant body may restore the allowance for such period as they may determine.
(5A) Where a widower and a widow who are each entitled to an allowance under this regulation marry each other or cohabit with each other outside marriage, only such one of them as the widower and widow may determine shall be entitled to his or her allowance and the other shall cease to be entitled to his or her allowance until the dissolution of the marriage, the ending of the cohabitation, or the death of the widower or widow.
(6) An allowance to a dependant shall continue for such period as the relevant body may determine.
The relevant body
L7.—(1) The relevant body for the purposes of this Part is—
(a) the body by whom the person in question was employed immediately before he first qualifies for any benefit under this Part; or
(b) if he dies without qualifying for any benefit under this Part, the body which last employed him in a relevant employment before his death; or
(c) if the body specified in sub-paragraph (a) or (b) has ceased to exist, the body to which he would have been transferred if he had continued in the employment in question.
(2) Any question arising under paragraph (1)(c) as to the identity of the body to which the person would have been transferred shall be determined by the Secretary of State.
Rights and payments to be taken into account in determing amount of benefit
L8. In determining the amount of any benefit under this Part the relevant body is to have regard to—
(a) any right to benefit under Chapter IV or Chapter V of Part II of the Social Security Act 1975 or corresponding provisions of earlier enactments;
(b) any other statutory right to benefit or compensation;
(c) any right to receive superannuation benefit (whether payable under an enactment or otherwise); and
(d) any damages recovered, and any sum received by virtue of a contract of insurance.
Retrospective effect
L9.—(1) Subject to the following provisions of this regulation, this Part applies even if the injury or disease was sustained or contracted before 21st December 1987.
(2) Regulation L3, L4, L5 or L6, as the case may be, does not apply if the relevant event occurred before 31st March 1972 but, subject to the following provisions of this regulation, does apply if the relevant event occurred on or after that date and before 21st December 1987.
(3) For regulations L3 and L5 the relevant event is the cessation of the employment, for regulation L4 it is the reduction of remuneration and for regulation L6 it is the death of the employee.
(4) If adequate provision has already been made for the person in question under regulation 7 of the Benefits Regulations or the 1974 Regulations, this Part does not apply to him.
(5) If regulation L3, L4, L5 or L6 applies in any case by virtue of paragraph (2) and paragraph (4) does not apply, the relevant body shall decide what benefit, if any, is to be granted in accordance with the applicable regulation for any past or future period but in making that decision they shall take into account any allowance to which the person is or was entitled under regulation 7 of the Benefits Regulations.
(6) For the purpose of this Part any injury benefit payable under Part S of the 1974 Regulations shall be treated as if it had been paid under this Part.
Finance
L10. Benefits under this Part are not to be met out of any superannuation fund.
Appeals
L11. Regulation N8(3)(b) shall not apply to this Part.
Notice of decisions
L12. The relevant body shall give notice in writing of any decision relating to any benefit under this Part to the person affected and shall inform him about his right of appeal under regulation N8 and the time in which it must be exercised.
FORFEITURE ETC.
Transfer of certain sums from the superannuation fund
M2.—(1) This regulation applies where—
(a) a person ("the former employee") has ceased to hold an employment in which he was a pensionable employee in consequence of—
(i) an offence of a fraudulent character, or
(ii) grave misconduct,
in connection with that employment, and
(b) the body who were his employing authority in that employment ("the former employing authority") have suffered direct financial loss by reason of the offence or misconduct, , and
(c) either-
(i) he became entitled to benefits under regulation E2(1) and a direction has been given under regulation M1(1), or
(ii) he did not become so entitled and the total of his reckonable service and qualifying service is less than 2 years.
(2) Where this regulation applies and the former employing authority are an administering authority, they may take out an appropriate amount from their superannuation fund.
(3) Where this regulation applies and the former employing authority are not an administering authority, the appropriate administering authority shall pay them an appropriate amount out of the superannuation fund if requested to do so.
(4) An appropriate amount is an amount which does not exceed the lesser of—
(a) the amount of the direct financial loss, or
(b) the amount of any contributions which could have, but have not, been returned to the former employee, or paid to his spouse or a dependant, under regulation C12(4)(a).
(5) If after making a payment under paragraph (3) the administering authority are required to pay a transfer value in respect of the former employee, the former employing authority shall repay them the amount of that payment if requested to do so.
Recovery or retention by employing authority of certain sums from superannuation fund
M3.—(1) This regulation applies where a person ("the former employee")—
(a) has ceased to hold an employment, in which he was a pensionable employee, in consequence of a criminal, negligent or fraudulent act or omission on his part in connection with that employment, and
(b) has incurred some monetary obligation, arising out of that act or omission, to the body who were his employing authority in that employment ("the former employing authority"), and
(c) is entitled to benefits under regulation E2(1).
(2) Where this regulation applies, the former employing authority may recover or retain out of the appropriate superannuation fund an amount which (subject to any different agreement in writing between them and the former employee) does not exceed the lesser of—
(a) the amount of the monetary obligation, or
(b) the actuarial value, at the time of the recovery or retention, of all rights enjoyed by or in respect of the former employee under these Regulations with respect to his previous service, other than rights enjoyed by virtue of the receipt of a transfer value from the scheme managers of a non-local government scheme.
(3) The former employing authority shall give the former employee not less than 3 months' notice of the amount to be recovered or retained under paragraph (2).
(4) The former employee is entitled to a certificate from the former employing authority showing the amount retained under paragraph (2), the manner in which it is calculated, and the effect of the recovery or retention on his benefits or prospective benefits.
(5) In the event of any dispute as to the amount to be recovered or retained under paragraph (2), the former employing authority are not entitled to recover or retain any amount except after the monetary obligation has become enforceable under an order of a competent court or the award of an arbiter.
INTERFUND ADJUSTMENTS
Interpretation
Q1. For the purposes of this Part, unless the context otherwise requires—
"fund authority" means—
(a) in relation to a person's previous local government employment, the body maintaining the superannuation fund to which he was a contributor immediately before he ceased to be employed in his previous local government employment, or its successor body; and
(b) in relation to a person's new local government employment, the body maintaining the superannuation fund to which he became a contributor in his new local government employment or its successor body;
"new local government employment" has the same meaning as in regulation Q2(1)(a) and "new employing authority" is to be construed accordingly;
"pension" does not include an allowance or gratuity;
"previous local government employment" has the same meaning as in regulation Q2(1)(a) and "previous employing authority" is to be construed accordingly.
Change of local government employment and fund authority
Q2.—(1) Where—
(a) a person who has ceased to be employed in a local government employment ("the previous local government employment") subsequently becomes employed in some other local government employment ("the new local government employment"), and
(b) in his new local government employment the fund authority ("the new fund authority") is different from the fund authority ("the previous fund authority") in his previous local government employment, and
(c) in his new local government employment he is a pensionable employee and is entitled to reckon any reckonable service which he was entitled to reckon in his previous local government employment, and
(d) no direction has been made at any time in relation to his reckonable service in his previous local government employment under regulation M1, regulation L12 of the 1974 Regulations, or any corresponding provision of any earlier enactment,
the previous fund authority shall, subject to the following provisions of these Regulations, pay, out of a superannuation fund to which the person was a contributor to the new fund authority for the credit of their superannuation fund to which the person will be a contributor, a transfer value calculated in accordance with Part III of Schedule 16.
(2) Subject to paragraphs (3), (4) and (5), if the change of employment occurs as a result of an Order or Regulations made under the Local Government (Scotland) Act 1973 in accordance with section 216 of that Act and the number of persons changing superannuation funds is more than 9 but less than 100, the transfer values payable under paragraph (1) shall be calculated as if they were payable under Part I of Schedule 16.
(3) An adjustment shall be made to the total sum payable under paragraph (2) if the assets of the fund of the previous fund authority, immediately before any change of employment occurs, are not adequate, or are more than adequate, to meet the accrued actuarial liabilities.
(4) The total shall be adjusted to the extent that the actuaries of the funds concerned consider appropriate in the circumstances.
(5) If any question arises as to the application of paragraphs (3) and (4) or the actuaries are unable to agree on the adjustment to be made, the adjustment (if any) to be made shall be decided by an actuary appointed by the Secretary of State.
(6) If the change of employment occurs as a result of an Order or Regulations made under the Local Government (Scotland) Act 1973 in accordance with section 216 of that Act and the number of persons changing superannuation funds is 100 or more—
(a) no payment shall be made under paragraph (1); and
(b) the superannuation fund of the previous fund authority to which the persons were contributors shall be apportioned in accordance with Schedule 19.
(7) "Accrued actuarial liabilities" means the actual and potential liabilities of the fund in connection with any service or employment before the change of employment takes place.
Partial forfeitures
Q3.—(1) Where-
(a) a direction has been made in relation to any person under regulation M1, or any corresponding provision of any earlier enactment, and
(b) any right to benefit under these Regulations, the 1974 Regulations or the former Regulations is retained, and
(c) the conditions of regulation Q2(1) are satisfied with the exception of the conditions in sub-paragraph (d) of that regulation,
the previous fund authority shall pay out of their superannuation fund to which the person was a contributor a transfer value to the new fund authority for the credit of their superannuation fund.
(2) The transfer value is to be an amount equal to the actuarial value of the remaining benefits.
MISCELLANEOUS POWERS AND DUTIES OF AUTHORITIES
Pensions Act premiums
R4.—(1) Where a scheduled body pay a contributions equivalent premium under Part III of the Social Security Pensions Act 1975 in respect of any pensionable employee, they are entitled to recover, or if they are an administering authority to retain, out of the appropriate superannuation fund a sum not exceeding the amount of that premium, less the amount (if any) which they could recover or retain under section 47 of that Act in respect of the premium.
(2) Where such a contributions equivalent premium is refunded under regulation 24(3)(c) of the Occupational Pension Schemes (Contracting-Out) Regulations 1984, the authority to whom it is refunded shall pay to the superannuation fund, to which the person involved has become a contributor, a sum equal to the amount of the premium.
MISCELLANEOUS AND SUPPLEMENTAL
Periods of time
S1. Where a period of time specified in any Regulations revoked by these Regulations is current at the commencement of these Regulations, these Regulations have effect as if the corresponding provision of these Regulations had been in force when that period began to run.
Application to benefits in respect of former employments
S2.—(1) Subject to paragraph (2), these Regulations apply in relation to benefits which—
(a) were before 21st December 1987 being paid, or
(b) may on or after that date become payable,
to or in respect of persons who before that date ceased to hold, or died while in, a local government employment.
(2) Where—
(a) a provision of these Regulations ("the new provision") re-enacts with any modification a provision of any Regulations revoked by these Regulations ("the former provision"), and
(b) a person, to whom a benefit in relation to which the new provision applies was being paid, or may become payable, as mentioned in paragraph (1), is placed in a worse position by the new provision than he would have been in if the former provision had continued to have effect,
he may, by notice in writing given to the appropriate administering authority within 3 months after 21st December 1987, elect that the new provision shall apply in relation to the benefit as if it had re-enacted the former provision without modification.
(3) In this regulation "benefit" includes an allowance, a gratuity and a return of contributions.
Revocations
S3. The Regulations specified in Schedule 21 are revoked.
PART T
LOCAL GOVERNMENT REORGANISATION ON 1ST APRIL 1996
Definitions
T1. In this Part unless the context otherwise requires—
"the 1994 Act" means the Local Government etc. (Scotland) Act 1994;
"the 1995 Act" means the Environment Act 1995;
"transferred employee" means—
(a) any person transferred on 1st April 1996 by or under an order made under section 8 of the 1994 Act or that section as extended by sections 97 and 137 of that Act;
(b) any person transferred on 1st April 1996 under a scheme under section 22(3) of the 1995 Act;
(c) any person who, immediately before 1st April 1996, holds office or employment with a local authority constituted under section 2 of the Local Government (Scotland) Act 1973 and is not transferred on 1st April 1996 by or under an order made under section 8 of the 1994 Act, or that section as extended by sections 97 and 137 of that Act, or under a scheme under section 22(3) of the 1995 Act, but is appointed by a local authority, a water and sewerage authority established under section 62(1) of the 1994 Act, the Scottish Children's Reporter Administration established under section 128 of that Act, the Strathclyde Passenger Transport Authority established under section 40(1) of that Act or the Scottish Environment Protection Agency established under section 20 of the 1995 Act to hold any office or employment with that body, as from 1st April 1996; or
(d) any person who at 1st April 1996 remains in the employment of the same body as immediately before that date but who in consequence of the 1994 Act, or anything done thereunder, or of these Regulations, becomes entitled to participate in the benefits of a superannuation fund maintained under Part P by a body different from the body which maintained the superannuation fund in the benefits of which he was immediately before 1st April 1996 entitled to participate;
"continuing administering authority" means Orkney Islands Council and Shetland Islands Council;
"new administering authority" means the body specified in column 2 of Part 2 of Schedule 3A to which the superannuation fund of the old administering authority is transferred in terms of regulation T3(1);
"new employing body" means the body which becomes the employing authority in relation to a transferred employee;
"new employment" means employment to which a transferred employee is transferred or appointed;
"old administering authority" means the body specified in column 1 of Part 2 of Schedule 3A from which a superannuation fund is transferred in terms of regulation T3(1);
and in relation to a person appointed as aforesaid his taking up the office or employment to which he is appointed shall for the purposes of this Part be deemed to be a transfer.
Valuation of superannuation funds at 31st March 1996
T2. An old administering authority shall not be required to obtain any actuarial valuation of, or report on, the assets and liabilities of the superannuation fund maintained by it immediately before 1st April 1996 which is due as at 31st March 1996 in terms of regulation P8, and any such valuation and report shall be obtained instead by the new administering authority to which the assets and liabilities of that fund transferred in terms of regulation T3(1).
Transfer of superannuation funds
T3.—(1) The superannuation fund maintained immediately before 1st April 1996 by an old administering authority shall by virtue of these Regulations be transferred to and vest in the relevant new administering authority specified in column 2 of Part 2 of Schedule 3A opposite the name of the relevant old administering authority and any such fund shall, subject to the provisions of regulation T4, be carried by the new administering authority to the fund which they are required with effect from 1st April 1996 to maintain under Part P.
(2) All liabilities attaching to an old administering authority in respect of their superannuation fund which subsist immediately before 1st April 1996 shall on 1st April 1996, but subject to the provisions of this Part, attach to the relevant new administering authority in respect of their superannuation fund.
(3) Any liability of any body or person to make payments into the superannuation fund of an old administering authority immediately before 1st April 1996 shall, subject to the provisions of regulation T4, on 1st April 1996 become a liability to make payments into the superannuation fund of the relevant new administering authority.
(4) All contracts, deeds, bonds, agreements and other instruments subsisting in favour of, or against, and all notices in force which were given by or to any old administering authority or any other body on their behalf for the purposes of their superannuation fund shall, subject to the provisions of regulation T4, be of full force and effect in favour of, or against, the relevant new administering authority.
(5) Any action or proceeding or cause of action or proceeding pending or existing at 1st April 1996 by or against an old administering authority in respect of their superannuation fund shall, subject to the provisions of regulation T4, be of full force and effect in favour of, or against, the relevant new administering authority.
(6) Where an old administering authority would have become liable, or would have been empowered, on the happening of any event, to make a payment out of their superannuation fund or take any other action in respect of any person who has ceased to participate in the benefits of the fund before 1st April 1996, then on the happening of that event such payment or action shall, or, as the case may be, may be made out of the superannuation fund of the relevant new administering authority or be taken by that authority.
(7) Where a person has ceased to contribute to the superannuation fund of an old administering authority before 1st April 1996 and has not become a pensionable employee in any other superannuation fund, the superannuation fund of the relevant new administering authority shall, on and after that date, be deemed to be the fund to which he was last a contributor.
(8) The accounts of any body or of their committees or officers relating to any superannuation fund transferred by this regulation shall be made up to 31st March 1996 and shall be audited in the like manner and subject to the like incidents and consequences as if these regulations had not been made:
Provided that any sum certified by the appointed auditor at any such audit as due from any person shall be paid to the new administering authority.
(9) All legal proceedings pending on 1st April 1996 may be amended in such manner as may be necessary or proper in consequence of these Regulations.
Apportionment of superannuation funds
T4.—(1) Subject to paragraph (2), where in consequence of the provisions of the 1994 Act or the 1995 Act, transferred employees who immediately before 1st April 1996 were entitled to participate in the benefits of a superannuation fund maintained by an old administering authority become on that date entitled to participate in the benefits of a superannuation fund maintained under Part P (other than the superannuation fund maintained by the relevant new administering authority), or where in consequence of the provisions of either of those Acts transferred employees who immediately before 1st April 1996 were entitled to participate in the benefits of a superannuation fund maintained by a continuing administering authority become on that date entitled to participate in the benefits of a superannuation fund maintained under Part P (other than the superannuation fund maintained by that continuing administering authority), an apportioned part of the fund of the old or continuing administering authority, as appropriate, in respect of those transferred employees shall be transferred by the new or continuing administering authority to the body maintaining the fund in the benefits of which those transferred employees become on 1st April 1996 entitled to participate and shall be carried by that body to that fund and that body shall assume the rights, liabilities and obligations that would otherwise vest in either the new administering authority in terms of regulation T3 or the continuing administering authority in respect of that portion of the fund transferred to it and those transferred employees interested in it.
(2) Paragraph (1) shall not apply in respect of transferred employees whose entitlement to participate in the benefits of a superannuation fund, immediately before 1st April 1996, was only in relation to preserved benefits.
(3) The administering authority maintaining a superannuation fund under Part P which falls to be apportioned in terms of thisregulation shall obtain from their actuary as soon as is reasonably practicable after 1st April 1996 a report on the apportionment of the fund.
(4) The provisions set out in Schedule 19 shall have effect for the purposes of the apportionment required by paragraph (1).
(5) Where at any time after 1st April 1996, but before the relevant date there is paid to a body which is responsible from 1st April 1996 for maintaining the fund in the benefits of which a transferred employee is entitled to participate any sum by way of transfer value which became payable prior to 1st April 1996 in respect of any period of service of that transferred employee, that sum shall be excluded, as regards the value of both the assets of the fund and its liabilities in respect of transferred employees, from the calculation of the apportionment of the fund required by paragraph (1).
(6) For the purposes of paragraph (5) "the relevant date" is the date on which the new or continuing administering authority transfers to the body responsible for maintaining the fund in the benefits of which a transferred employee is entitled to participate that proportion of the fund which falls to be transferred in terms of paragraph (1).
Certain liabilities of former local authorities
T5.—(1) Where at any time before 1st April 1996 a gratuity or allowance, by way of periodical payments or an annuity—
(a) has been granted to any person by any local authority on his ceasing to be employed by them; or
(b) has been granted to the widow or any dependant of a person who died while in, or after leaving, the employment of such anauthority or during the currency of a gratuity or allowance granted to him as mentioned in sub-paragraph (a),
and, if payment in respect of the gratuity or allowance had continued in accordance with the terms of the grant and of any subsequent increase, one or more payments would have been made on or after 1st April 1996 (whether under legal obligation or otherwise), those payments shall be made by the body which would have become the person's new employing body had he still been in employment at that date.
(2) Without prejudice to paragraph (1), where, if these Regulations had not been made, any authority would for the purposes of any enactment relating to pensions have been the employing authority or former employing authority in relation to a person who died before 1st April 1996 in the employment of that authority or otherwise ceased to be employed by them, or the widow or any dependant of such a person, the body which would have become the person's new employing body had he still been in employment at that date shall be treated as being at that time the employing authority or former employing authority for those purposes in relation to that person, his widow or dependant.
Policy schemes
T6. Any agreement or trust deed made for the purposes of any scheme of superannuation by a body employing a transferred employee and having effect immediately prior to his transfer shall, so far as it relates to that employee, have effect thereafter as if it had been made by the new employing body; and any policies of insurance which are held for the purposes mentioned in this regulation for the benefit of any transferred employee shall be held for the like purposes by the new employing body.
Continuity of employment and preservation of status
T7.—(1) Subject to paragraph (2)—
(a) any provision of these Regulations has effect, in relation to a transferred employee to whom it applies, as if his new employment and his former employment had been one continuous employment, and
(b) notwithstanding anything in these Regulations, a transferred employee who was a pensionable employee immediately before the date on which he is transferred continues in his new employment to be a pensionable employee.
(2) Paragraph (1) does not affect the operation of regulation T8 or of regulations Q1 to Q3.
Discretionary powers
T8. Where—
(a) a transferred employee has continued in the employment of his new employing authority, and
(b) immediately before he was transferred (whether on or before 1st April 1996) it was the prevailing practice of the body employing him, in relation to employees of that description, to exercise so as to secure the payment of, or of increased, gratuities, allowances or pensions any discretionary power exercisable by them by virtue of any enactment relating to pensions, and
(c) that or any corresponding power becomes exercisable in relation to him,
the new employing body shall exercise the power in a way which is not less beneficial than the general character of that practice.
Contributions of transferred manual workers
T9. A transferred employee who immediately before he was transferred (whether before or after the commencement of these Regulations) was paying contributions at a rate appropriate to a manual worker shall continue to contribute at the like rate so long as he continues to be employed by his new employing body on duties reasonably comparable to those on which he was engaged immediately before he was transferred.
Admission agreements
T10. Any admission agreement under regulation B6 whereby the employees of any body specified in regulation B6(8) are, or can be, admitted to participate in the benefits of a superannuation fund maintained by an old administering authority and which is in force immediately before 1st April 1996 shall have effect as an agreement between the first-mentioned body or, if that body ceases to exist on 1st April 1996, the body succeeding to its functions, and the new administering authority or, where the provisions of regulation T4 apply, the body responsible for maintaining the fund to which the fund of the old administering authority transferred under that regulation.
PART U
INCREASED PENSION ENTITLEMENT
Interpretation
U1. In this Part–
“the 1971 Act” means the Pensions (Increase) Act 1971;
“administering authority” means a body required to maintain a pension fund under these Regulations or the Local Government Pension Scheme (Administration)(Scotland) Regulations 2008;
“appropriate fund”, in relation to a person to whom these regulations apply, has the meaning given in regulation 73 of the Local Government Pension Scheme (Scotland) Regulations 1998 (appropriate funds);
“basic rate” has the meaning given by the 1971 Act;
“the existing Orders” means the Pensions Increase(Review)Order 1979, the Pensions Increase(Review)Order 1980, the Pensions Increase(Review)Order 1981, the Pensions Increase(Review)Order 1982, the Pensions Increase(Review)Order 1983, the Pensions Increase(Review)Order 1984, the Pensions Increase(Review)Order 1985, the Pensions Increase(Review)Order 1986, the Pensions Increase(Review)Order 1987, the Pensions Increase(Review)Order 1988, the Pensions Increase(Review)Order 1989, the Pensions Increase(Review)Order 1990, the Pensions Increase(Review)Order 1991, the Pensions Increase(Review) Order 1992, the Pensions Increase(Review)Order 1993, the Pensions Increase(Review)Order 1994, the Pensions Increase (Review)Order 1995, the Pensions Increase(Review)Order 1996, the Pensions Increase(Review)Order 1997, the Pensions Increase(Review)Order 1998, the Pensions Increase(Review)Order 1999, the Pensions Increase(Review)Order 2000, the Pensions Increase(Review)Order 2001, the Pensions Increase (Review) Order 2002, the Pensions Increase (Review) Order 2003, the Pensions Increase(Review) Order 2004, the Pensions Increase(Review)Order 2005, the Pensions Increase(Review) Order 2006, the Pensions Increase(Review)Order 2007, the Pensions Increase(Review)Order 2008 and the Pensions Increase(Review) Order 2009; and “existing Order” shall be construed accordingly;
“guaranteed minimum pension” has the same meaning as in section 181(1) of the Pension Schemes Act 1993;
“relevant administering authority” means the body maintaining the appropriate fund;
“the scheme” means the occupational pension scheme constituted by these Regulations; and
tax year” means a period of 12 months beginning on 6th April and ending on the following 5th April.
Application of this Part
U2. This part applies to a person who–
(a) was entitled to a pension under the scheme on 5th April 2009;
(b) was entitled to a guaranteed minimum pension on that date; and
(c) has in any tax year since entitlement to the guaranteed minimum pension commenced received a GMP-related payment.
GMP-related payment
U3.—(1) Where, in any tax year, the relevant administering authority has–
(a) increased the annual rate of an official pension in accordance with the existing Order relevant to that tax year; but
(b) the amount by reference to which that increase is calculated is not reduced by the GMP-related reduction,
the GMP-related payment for that tax year is the amount equal to the GMP-related reduction in that tax year.
(2) The GMP-related reduction for any tax year is the reduction in the amount by reference to which any increase in the rate of an official pension is calculated by the amount calculated in accordance with–
(a) the existing Order for that tax year;
(b) section 59(5) and (5ZA) of the Social Security Pensions Act 1975, as modified by section 59A of that Act, as these sections have effect in relation to that tax year; and
(c) any direction made under section 59A of that Act which has effect in relation to that tax year.
Authorisation of payment of GMP-related payments
U4.—(1) The relevant administering authority may pay GMP-related payments to–
(a) a person to whom this Part applies; and
(b) a deceased entitled member.
(2) Where a relevant administering authority has paid GMP-related payments before 6th April 2009, the authority may not recover those payments after 6th April 2009.
(3) In this regulation, a deceased entitled member is a person who–
(a) at the date of his death was entitled to a pension under the scheme;
(b) at that date was entitled to a guaranteed minimum pension; and
(c) has in any tax year since entitlement to the guaranteed minimum pension commenced received a GMP-related payment.
Increased Pension Entitlement
U5.—(1) Subject to paragraph (3), (4) and (5), a person to whom this Part applies is entitled to an Increased Pension Entitlement calculated in accordance with paragraph (2).
(2) The Increased Pension Entitlement is an amount equal to the basic rate of a pension which, if that pension had been increased by the amount of any increase under section 1 of the 1971 Act and the existing Orders, would result in an annual amount being paid to the person in relation to the tax year 2009–10 which equals the Protected Sum.
(3) Where the person’s pension is terminated under the scheme, the person is not entitled to receive any payment of an amount of the Increased Pension Entitlement in respect of any period after the date on which the pension is terminated.
(4) Where a person’s pension is not payable to the person, the person is not entitled to receive any payment of an amount of the Increased Pension Entitlement during any period when the pension is not payable to the person.
(5) Where the person’s pension, or any proportion of the pension, is forfeited, either permanently or temporarily, the same proportion of the person’s Increased Pension Entitlement is forfeited for the same period of time.
(6) For the purposes of paragraph (2) of this regulation, “pension” has the meaning given by section 8 of the 1971 Act and begins at the time stated in section 8(2) of that Act.
(7) In this regulation–
(a) “Protected Sum” is the amount equal to the annual amount of the GMP-related payment for the tax year 2009–10; and
(b) the annual amount of the GMP-related payment for the tax year 2009–10 is the amount equal to the GMP-related payment that the relevant administering authority would have paid to the person in the tax year 2009–10 if that authority had, in relation to that complete tax year, applied the existing Orders as if the person was not entitled to a guaranteed minimum pension.
Increased Pension Entitlement – further provision
U6.—(1) An Increased Pension Entitlement is payable by the relevant administering authority and shall be paid out of the appropriate fund.
(2) An Increased Pension Entitlement is payable for life and shall be discharged by payments at such reasonable intervals as the administering authority may, in their discretion, determine except that payment on account of an Increased Pension Entitlement may be delayed, in whole or in part, pending the determination of any question as to the liability of the administering authority in respect thereof, including any question as to the continuance of that liability.
(3) Neither the Increased Pension Entitlement nor any portion of that entitlement may be commuted for a lump sum.
GLOSSARY OF EXPRESSIONS
(1) |
(2) |
Expression |
Meaning |
| "The Act of 1922" | The Local Government and other Officers' Superannuation Act. |
| "The Act of 1937" | The Local Government Superannuation (Scotland) Act 1937. |
| "The Act of 1953" | The Local Government Superannuation Act 1953. |
| "The Acts of 1937 to 1953" | The Local Government Superannuation (Scotland) Acts 1937 to 1953. |
| "The Act of 1972" | The Superannuation Act 1972. |
| "Actuary" | A Fellow of the Institute of Actuaries or of the Faculty of Actuaries in Scotland. |
| "Added period payment" | A payment made for the purposes of regulation C5 or C6, regulation D10 of the 1974 Regulations, or section 2(1) of the Act of 1953 or any similar provision contained in a local Act scheme. |
| "Added years" | An additional period which a person has become entitled to reckon as reckonable service by virtue of—
|
| "Additional contributory payment" | A payment made under—
|
| "Additional voluntary contributions provision" | A provision of a superannuation scheme approved by the Board of Inland Revenue under section 591 of the Income and Corporation Taxes Act 1988 which provides for the payment by employees of voluntary contributions. |
| "Additional voluntary contributions scheme" | A scheme approved by the Board of Inland Revenue under section 591 of the Income and Corporation Taxes Act 1988, to which an employer is not a contributor and which provides benefits additional to those provided by a superannuation scheme. |
| "Administering authority" | A body required to maintain a superannuation fund under these Regulations. |
| "Admission agreement" | An agreement made or continued in force as if made under regulation B6. |
| "Appropriate administering authority" | In relation to a pensionable employee and to the employing authority means the body maintaining the superannuation fund which is, in relation to him and to the appropriate superannuation fund. |
| "Appropriate personal pension scheme" | A personal pension scheme for which there is in force a certificate issued in accordance with regulations made under section 2 of the Social Security Act 1986 and which has been approved by the Board of Inland Revenue under Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988 or provisionally approved under section 655(5) of that Act. |
| "Appropriate policy" | A policy of insurance or annuity contract which provides an annuity which satisfies requirements prescribed under paragraph 13(2)(b) of Schedule 1A to the Pensions Act |
| "Appropriate superannuation fund" | The appropriate fund within the meaning of the 1998 Regulations. |
| "Approved non-local government employment" | Employment in which a person participates in an approved non-local government scheme. |
| "Approved non-local government scheme" | A non-local government scheme—(a) the fund of which is wholly approved under section 208 of the Income and Corporation Taxes Act 1970, or(b) which is approved under section 222 of that Act or under Chapter II of Part II of the Finance Act 1970, or(c) which is approved by the Commissioners of Inland Revenue for the purposes of these Regulations. |
| "Base rate" | The meaning given by Regulation P12(5). |
| "The Benefits Regulations" | The Local Government Superannuation Benefits) (Scotland) Regulations 1954 and 1955. |
| "Child" | A person who—(a) has not attained the age of 17 years, or(b) has attained the age of 17 years and has since been receiving full-time education or undergoing a full-time course of training, of not less than 2 years' duration, for a trade, profession or calling, either—(i) continuously, or(ii) except during a period which the appropriate administering authority, being satisfied that his education or training ought not to be regarded as completed, have in their discretion decided to disregard, or(c) has attained the age of 17 years and is incapacitated by reason of ill-health or infirmity of mind or body which arose either before he attained that age or while receiving such full-time education or training. |
| "Club scheme" | A superannuation scheme- |
| "Contracted-out employment" | Shall be construed in accordance with section 30 of the Pensions Act. |
| "Contractual hours" and "contractual weeks" | Have the meanings given by regulation B2(6). |
| "Contributory employee" | A person who was entitled to participate in the benefits of a superannuation fund maintained under Part I of the Act of 1937. |
| "Death gratuity" | A death gratuity payable under regulation E11. |
| "Disqualifying break of service" | A continuous period of 12 months or longer during no part of which was the person concerned a pensionable employee, contributory employee or local Act contributor or subject to the Act of 1922. |
| "Earning factor" | Has the same meaning as in section 13 of the Social Security Act 1975. |
| "Eligible child" | A child in relation to a person who has died after becoming entitled to a retirement pension is an eligible child if he is—
|
| "Eligible employee" | Has the meaning given by regulation B2. |
| "Employee" | An employee whether permanent or temporary. |
| "Employer's contribution" | A sum payable under regulation P12(1). |
| "Employing authority" | The body employing a pensionable employee. |
| "Employment" | Shall be construed as including office. |
| "Enactment" | Shall be construed as including any instrument made under an Act. |
| "Equivalent pension benefits" | Has the meaning given by section 57(1) of the Insurance Act. |
| "The former Regulations" | Those of the enactments and instruments referred to in paragraph 5 of Schedule 7 to the Act of 1972 as applying to Scotland that were in force immediately before 16th May 1974 and the Miscellaneous Provisions Regulations. |
| "Free-standing additional voluntary contribution scheme" | A scheme, other than one to which contributions are payable under regulation C9A, which is a scheme approved by the Board of Inland Revenue under section 591 of the Income and Corporation Taxes Act 1988, which provides benefits additional to those provided under Part E of these Regulations and to which no contributions are made by the pensionable employee's employing authority. |
| "A further fund" | Has the meaning given to it by regulation P1(3). |
| "Guaranteed minimum" | A guaranteed minimum under section 35 of the Pensions Act. |
| "Guaranteed minimum pension" | A guaranteed minimum pension under section 26 of the Pensions Act. |
| "The Insurance Act" | The National Insurance Act 1965. |
| "The Insurance Acts" | The National Insurance Acts 1965 to 1973. |
| "Insurance code" | The Insurance Act, the Northern Ireland Act or the Isle of Man Act. |
| "Interchange rules" | Rules made under section 2 of the Superannuation (Miscellaneous Provisions) Act 1948 (pensions of persons transferring to different employment) and any similar instrument made, or having effect as if made, under any other Act which makes similar provision. |
| "The Isle of Man Act" | The National Insurance (Isle of Man) Act 1961 (an Act of Tynwald). |
| "Judicially separated" | Judicially separated in circumstances in which the husband is not required by decree or order of any competent court to contribute to the support of his wife and is not in fact so contributing. |
| "Local Act contributor" | A person who was entitled to participate in the benefits of a superannuation fund maintained under a local Act scheme. |
| "Local Act scheme" | Has the same meaning as in section 8 of the Act of 1972. |
| "local authority" | means a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994. |
| "Local government employment" | In relation to any time before 16th May 1974, the expression means employment by virtue of which the person employed is, or is deemed to have been, a contributory employee or a local Act contributor. In relation to any time after 15th May 1974, the expression means employment by virtue of which the person employed is or has been, or is or has been deemed to be, a pensionable employee. |
| "Manual worker" | An employee who is not an officer. |
| "The Miscellaneous Provisions" | The Local Government Superannuation |
| "Regulations" | (Miscellaneous Provisions) (Scotland) Regulations 1973. |
| "New fund authority" | Has the meaning given by regulation Q2(1)(b). |
| "The 1974 Regulations" | The Local Government Superannuation (Scotland) Regulations 1974. |
| "The 1998 Regulations" | The Local Government Pension Scheme (Scotland) Regulations 1998. |
| "Non-local government employment" | Means employment in which the person participates in a non-local government scheme. |
| "Non-local government scheme" | A superannuation scheme or other arrangement for superannuation, other than—(a) the superannuation scheme provided in the Acts of 1937 to 1953 and the Regulations made thereunder, or in the Local Government Superannuation Acts 1937 to 1953 and the Regulations made thereunder,(b) a superannuation scheme provided in Regulations for the time being in force under section 7 of the Act of 1972, and(c) a local Act scheme. |
| "Non-participating employment" | Has the same meaning as in section 56(1) of the Insurance Act. |
| "The Northern Ireland Act" | The National Insurance Act (Northern Ireland) 1959. |
| "Officer" | An employee whose duties are wholly or mainly administrative, professional, technical or clerical. |
| "Part-time employee" | Has the meaning given by regulation B2(5). |
| "Passenger transport executive" | The Executive for a designated area within section 9(1) of the Transport Act 1968. |
| "Payment in lieu of contributions" | A payment in lieu of contributions under Part III of the Insurance Act. |
| "Pensionable age" | A person's pensionable age is the earliest age at which (assuming continuous local government employment) he could become entitled by virtue of regulation E2(1)(a) or (b)(ii) to a retirement pension. |
| "Pensionable employee" | In relation to any time before 21st December 1987, the expression means a person who was a pensionable employee under the 1974 Regulations. In relation to any time on or after 21st December 1987 but before 1st April 1990, means a person who was a pensionable employee as defined in Regulation B1 before its deletion by the Local Government Superannuation (Scotland) Amendment Regulations 1990. In relation to any time on or after 1st April 1990 but before 1st April 1998, means a person who was a pensionable employee in accordance with regulations B2, B3, B4A and B4B, as in force during that period. In relation to any time on or after 1st April 1998 has the meaning given by regulation B1. |
| "Pensionable remuneration" | Shall be construed in accordance with regulation E22. |
| "The Pensions Act" | The Social Security Pensions Act 1975. |
| "Personal pension scheme" | Has the same meaning as in section 84(1) of the Social Security Act 1986 and which has been approved by the Board of Inland Revenue under Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988 or provisionally approved under section 655(5) of that Act.. |
| "Preserved benefits" | Benefits to which a person—(a) was entitled immediately before 21st December 1987 by virtue of regulation E2(1)(c) of the 1974 Regulations, or(b) has become entitled by virtue of regulation E2(1)(c), and which have not become payable. |
| "Previous fund authority" | Has the meaning given by regulation Q2(1)(b). |
| "Public service scheme" | The Universities' Superannuation Scheme and any occupational pension scheme which—(a) cannot come into force or be amended without the scheme or amendment being approved by a Minister of the Crown or government department, and(b) includes provisions for any such whole-time service as is described in regulation F2(1), rendered before becoming entitled to participate in the scheme, to be reckonable as service in respect of which benefits are payable under the scheme. |
| "Qualifying service" | Shall be construed in accordance with regulation D2. |
| "Reckonable service" | Shall be construed in accordance with regulation D1. |
| "Registration officer" | A person holding, or deemed to be holding, an appointment under section 7 of the Registration of Births, Deaths and Marriages (Scotland) Act 1965. |
| "Relevant absence" and "relevant contribution period" | The meanings given by regulation C4(8). |
| "Remuneration" | Except to the extent that any standard remuneration agreement has been agreed under regulation G3, the expression means all the salary, wages, fees, poundage and other payments paid or made to an employee as such for his own use in respect of his employment, and any other payment or benefit specified in his contract of employment as being a pensionable emolument. The expression does not include—
and for the purposes of calculating any payment based on remuneration to be made by an employee under these Regulations any This definition is subject to Schedule 1A which makes further provision as to the meaning of "remuneration". |
| "Rent officer" and "deputy rent officer" | Any person who has been appointed a rent officer under section 43 of the Rent (Scotland) Act 1984. |
| "Retirement Annuity Contract" | A contract approved by the Board of the Inland Revenue under either section 620 or 621 of the Income and Corporation Taxes Act 1988. |
| "Retirement pension" | A retirement pension payable under regulation E2. |
| "Retiring allowance" | A retiring allowance payable under regulation E2. |
| "Scheduled body" | A body or the predecessor of a body described in Schedule 3. |
| "Scheme managers" | In relation to a statutory scheme, the expression means the Minister of the Crown or police or fire authority administering the scheme. In any other case, the expression means the person responsible for the management of a non-local government scheme. |
| "Scottish Environment Protection Agency" | has the same meaning as in the Environment Act 1995. |
| "Self-employed pension arrangement" | A person pension scheme within the meaning of Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988 which is approved by the Inland Revenue under that Chapter; but which is neither a personal pension scheme within the meaning of the Social Security Act 1986 nor a contract or a scheme approved under Chapter III of Part XIV of the Income and Corporation Taxes Act 1988. |
| "Service" | Except in Part J, where it has the meaning given by regulation J1, the expression means service rendered to a scheduled body. Service rendered by an employee of a scheduled body whose services are placed at the disposal of a Minister of the Crown or a government department in pursuance of any enactment is to be treated as service rendered to the scheduled body. |
| "State pensionable age" | In the case of a man, 65; in the case of a woman, 60. |
| "Statutory scheme" | A scheme established under—(a) section 1 of the Act of 1972,(b) arrangements for superannuation maintained in pursuance of Regulations made or having effect as if made under section 9 or 10 of that Act,(c) section 1 of the Police Pensions Act 1976, or(d) the Firemens' Pension Scheme made under the Fire Services Act 1947. |
| "Superannuation scheme" | An occupational pension scheme within the meaning of section 66(1) of the Pensions Act except-
|
| "Tax year" | The 12 months beginning with 6th April in any year. |
| "Trade dispute" | Has the meaning given by regulation C4(8). |
| "The Transitional Provisions Regulations" | The National Insurance (Non-participation—Transitional Provisions) Regulations 1974. |
| "The Transitional Regulations" | The Local Government Pension Scheme (Transitional Provisions) (Scotland) Regulations 1998. |
| "Variable-time employee" | Has the meaning given by regulation B2(5). |
| "War service" | Shall be construed in accordance with regulation F2. |
| "War service provisions" | In relation to a public service scheme, means provisions of the kind specified in paragraph (b) of the definition of "public service scheme" in this Schedule. |
| "Whole-time" | Has the meaning given by regulation B2(5). |
FURTHER PROVISIONS CONCERNING MEANING OF "REMUNERATION"
Part-timers
1. For the purpose of calculating a pensionable employee's contributions under regulation C2 the remuneration of a part-time
employee for any period (other than a period during which he was absent from duty by reason of illness or injury with reduced or no remuneration) is to be taken to be the remuneration he would have received if during that period he had worked no more and no less than the contractual hours.
Statutory payments during absence
2. Subject to paragraph 3(b), for the purpose of calculating a pensionable employee's contributions under regulation C2, any reduction in remuneration by reason of the actual or assumed enjoyment by the employee during any period of absence from duty of any statutory entitlement shall be disregarded.
3. For the purposes of regulation C3A-
(a) a woman's remuneration includes any statutory maternity pay payable to her under the Social Security Contributions and Benefits Act 1992, and
(b) in calculating the contributions which an employee would have been required to make under regulation C2, regard shall be had to any reduction in her remuneration during a period of maternity absence by reason of the actual or assumed enjoyment of such statutory maternity pay.
4. In regulation C4 "remuneration" does not include any guarantee payment under Part III of the Employment Rights Act 1996.
5. For the purpose of calculating the amount of any benefit payable under these Regulations to a person to whom the Local Government Superannuation (Reserve Forces) (Scotland) Regulations 1992 applies, his remuneration in respect of any period of his relevant service (as defined in those Regulations) shall be deemed to be the amount by reference to which the calculation would have been made if he had continued to be employed in his former employment.
Additional periodical payments: "remuneration for the time being"
6.-(1) Subject to sub-paragraph (2), for the purposes of Schedule 5 and 6, in relation to any additional periodical payment falling to be paid by a pensionable employee, his remuneration for the time being is the remuneration received by him for the interval at the end of which the payment falls to be paid.
(2) For the purposes of sub-paragraph (1)-
(a) a pensionable employee is to be taken to have received for any period for which, while a contract of employment subsisted, he was absent from duty with reduced or no remuneration (otherwise than by reason of illness or injury) the remuneration that he would have received but for his absence from duty, and
(b) any reduction in remuneration by reason of the actual or assumed enjoyment by the employee during any period of absence from duty (other than a period of maternity absence), of any statutory entitlement shall be disregarded.
Motor vehicles
7.-(1) Where a pensionable employee's contribution under regulation C2 or C3 in respect of a period including 31st December 1992 was based on a remuneration which, for the purposes of these Regulations as in force at that date, included an amount representing the money value to him of the provision of a motor vehicle, then the money value to him of the provision of such a vehicle or a payment accepted by him at any time after 31st December 1992 in lieu of such provision shall be treated as included in his remuneration for the purposes of these Regulations until the earlier of-
(a) the date on which he ceases to be employed by the employing authority who were employing him on that date; or
(b) the date on which a motor vehicle is no longer provided for him or a payment accepted by him at any time in lieu of such provision is no longer made.
(2) Where a pensionable employee's cessation of employment is by reason of a transfer to employment with a different employing authority and the transfer is caused by circumstances beyond the employee's control, sub-paragraph (1)(a) shall not apply and, for the purposes of this paragraph, the pensionable employee shall be deemed to continue in the employment of the employing authority who were employing him before the transfer.
ELIGIBLE EMPLOYEES
1. A council constituted under section 2 of the Local Government etc.(Scotland) Act 1994.
2. A joint board or joint committee appointed under any enactment, order or scheme, all the constituent authorities of which
are local authorities as aforesaid.
3. A body established under section 62(1) of the Local Government etc.(Scotland) Act 1994 (new water and sewerage authorities).
4. The Scottish Children's Reporter Administration established under section 128 of the Local Government etc.(Scotland) Act 1994.
5. The Scottish Environment Protection Agency established under section 20 of the Environment Act 1995.
6. A board of management of a college of further education established in terms of Part I of the Further and Higher Education(Scotland) Act 1992.
7. A board of management of a self-governing school constituted and incorporated under section 19(2) of the Self-Governing Schools etc.(Scotland) Act 1989.
8. The Strathclyde Passenger Transport Authority established under section 40(1) of the Local Government etc.(Scotland) Act
1994.
9. An area tourist board established by virtue of an order made or, as the case may be, approved under section 172, 173 or
174 of the Local Government etc. (Scotland) Act 1994.
1. A variable-time employee of a body described in Part I who is also in the whole-time or part-time employment of such a body.
2. Any employee of any other body to which section 270 of the Local Government (Scotland) Act 1947 applied.
3. A whole-time or part-time employee of a passenger transport executive.
Regulations C1, P1 and T3
SUPERANNUATION FUNDS
PART I
APPROPRIATE SUPERANNUATION FUND
Column 1 |
Column 2 |
Employing authorities |
Administering authorities |
| Aberdeen City CouncilAberdeenshire CouncilMoray Council |
Aberdeen City Council |
| Dumfries and Galloway Council |
Dumfries and Galloway Council |
| Angus CouncilDundee City CouncilPerthshire and Kinross Council |
Dundee City Council |
| City of Edinburgh CouncilEast Lothian CouncilMidlothian CouncilWest Lothian Council |
City of Edinburgh Council |
| The Clackmannanshire CouncilFalkirk CouncilStirling Council |
Falkirk Council |
| Fife Council |
Fife Council |
| Argyll and Bute CouncilCity of Glasgow CouncilWest Dunbartonshire CouncilEast Ayrshire CouncilEast Dunbartonshire CouncilEast Renfrewshire CouncilInverclyde CouncilNorth Ayrshire CouncilNorth Lanarkshire CouncilRenfrewshire CouncilSouth Ayrshire CouncilSouth Lanarkshire Council |
City of Glasgow Council |
| Highland CouncilWestern Isles Council |
Highland Council |
| Orkney Islands Council |
Orkney Islands Council |
| Scottish Borders Council |
Scottish Borders Council |
| Shetland Islands Council |
Shetland Islands Council |
PART 2
ADMINISTERING AUTHORITIES AND TRANSFER OF FUNDS
Column 1 |
Column 2 |
Old administering authorities |
New administering authorities |
| Borders Regional Council | Scottish Borders Council |
| Central Regional Council | Falkirk Council |
| Dumfries and Galloway Regional Council | Dumfries and Galloway Council |
| Fife Regional Council | Fife Council |
| Grampian Regional Council | Aberdeen City Council |
| Highland Regional Council | Highland Council |
| Lothian Regional Council | City of Edinburgh Council |
| Strathclyde Regional Council | City of Glasgow Council |
| Tayside Regional Council | Dundee City Council |
MAXIMUM LENGTH OF ADDITIONAL PERIODS
1.—(1) Subject to paragraph 2, the maximum length of the period in respect of which payment may be made under regulation C5 or C6 or which may be specified in a resolution under regulation D7 is A—B, where—
A is the number of years specified in column (2) of the Table below against the age specified in column (1) which the person had attained at the appropriate time, and
B is the period he would otherwise be entitled to reckon as reckonable service in relation to his local government employment if he continued in it until he attained the age of 65 years.
TABLE
(1) |
(2) |
Age attained |
Number of years |
Any age less than 55 |
40 |
55 |
32 |
56 |
24 |
57 |
16 |
58 |
8 |
59 |
0 |
(2) Subject to sub-paragraph (3), the appropriate time is the first day of the earliest period that the person is entitled to reckon as reckonable service in relation to his local government employment.
(3) Where that period is one of service as an officer of a scheduled body or former local authority, or one during which the person was subject to a non-local government scheme other than one which was or became a statutory scheme, the appropriate time is the first day of the earliest period of local government employment that the person is entitled to reckon as mentioned in sub-paragraph (2).
2.—(1) In the case of a person who at the appropriate time was entitled to or had received superannuation benefits (including a return of contributions and any benefit by way of a lump sum payment) in respect of any local government employment or under any non-local government scheme, the number of years specified in column (2) of the Table in paragraph 1(1) is to be reduced, in accordance with the certificate of an actuary, to the extent necessary to ensure that—
(a) the aggregate annual amount of—
(i) the actuarial value, expressed as an annuity payable to him, of those superannuation benefits, and
(ii) the part of his retirement pension attributable to reckonable service before attaining pensionable age,
(b) the aggregate amount of—
(i) his retiring allowance, and
(ii) any lump sum comprised in those superannuation benefits, will not exceed one hundred and twenty eightieths of his pensionable remuneration.
(2) For the purposes of this paragraph—
(a) it is to be assumed that the person will, until he attainspensionable age, continue in the same local government employment and on the same scale of remuneration as at the material date,
(b) any reckonable service on or after the material date is to be disregarded,
(c) the material date is the date of, as the case may be, the election under regulation C5 or C6 or the resolution under regulation D7,
(d) a person who, when a scheduled body passed a resolution in respect of him under regulation D7, had not become a pensionable employee in their employment is to be treated as if he had on the date of the resolution become such an employee on the scale of remuneration at which the employment was offered to him, and
(e) regard is to be had to any Inland Revenue advice as to the calculation of the value of the earlier benefits.
AMOUNT TO BE PAID FOR ADDITIONAL PERIOD
LUMP SUM PAYMENT
1. The amount to be paid by an employee who has made an election under regulation C3 is
A × B × C
100,
where—
A is the length of the additional period, expressed in complete years and any fraction of a year,
B is his remuneration at the time when he made the election, and
C is the figure in Table I or II below appropriate to his age on his birthday next following the date of the election and to his pensionable age.
TABLE I |
||||||||
MALES |
||||||||
Age on birthday next following election
|
Figure to be used by reference to the under-mentioned pensionable age | |||||||
| Employee to whom on retirement regulation E3(2) would apply | Others
|
|||||||
65
|
60
|
Over 60 and under 61
|
61 and under 62
|
62 and under 63
|
63 and under 64
|
64 and under 65
|
65
|
|
| 26 | 22.20 | |||||||
| 27 | 21.40 | |||||||
| 28 | 20.80 | |||||||
| 29 | 20.30 | |||||||
| 30 | 19.90 | |||||||
| 31 | 19.60 | |||||||
| 32 | 19.30 | |||||||
| 33 | 19.10 | |||||||
| 34 | 18.90 | |||||||
| 35 | 18.80 | |||||||
| 36 | 18.70 | 18.50 | ||||||
| 37 | 18.60 | 18.40 | 18.00 | |||||
| 38 | 18.60 | 18.40 | 17.90 | 17.50 | ||||
| 39 | 18.60 | 18.40 | 17.90 | 17.50 | 17.10 | |||
| 40 | 18.60 | 18.40 | 17.90 | 17.50 | 17.10 | 16.70 | ||
| 41 | 18.70 | 18.40 | 18.00 | 17.60 | 17.20 | 16.70 | 16.50 | |
| 42 | 18.80 | 18.50 | 18.00 | 17.60 | 17.20 | 16.80 | 16.60 | |
| 43 | 18.90 | 18.60 | 18.10 | 17.70 | 17.20 | 16.80 | 16.60 | |
| 44 | 19.00 | 18.70 | 18.20 | 17.80 | 17.30 | 16.90 | 16.70 | |
| 45 | 19.10 | 18.80 | 18.30 | 17.90 | 17.40 | 16.90 | 16.70 | |
| 46 | 17.30 | 19.20 | 18.90 | 18.40 | 18.00 | 17.50 | 17.00 | 16.80 |
| 47 | 17.40 | 19.30 | 19.00 | 18.50 | 18.10 | 17.60 | 17.10 | 16.90 |
| 48 | 17.50 | 19.40 | 19.10 | 18.60 | 18.20 | 17.70 | 17.20 | 17.00 |
| 49 | 17.60 | 19.50 | 19.20 | 18.70 | 18.30 | 17.80 | 17.30 | 17.10 |
| 50 | 17.70 | 19.70 | 19.40 | 18.80 | 18.40 | 17.90 | 17.40 | 17.20 |
| 51 | 17.80 | 19.90 | 19.60 | 19.00 | 18.50 | 18.00 | 17.50 | 17.30 |
| 52 | 17.90 | 20.10 | 19.80 | 19.20 | 18.70 | 18.10 | 17.60 | 17.40 |
| 53 | 18.00 | 20.30 | 20.00 | 19.40 | 18.90 | 18.30 | 17.70 | 17.50 |
| 54 | 18.10 | 20.50 | 20.20 | 19.60 | 19.10 | 18.50 | 17.80 | 17.60 |
| 55 | 18.30 | 20.70 | 20.40 | 19.80 | 19.30 | 18.70 | 18.00 | 17.80 |
| 56 | 18.50 | 20.90 | 20.60 | 20.00 | 19.50 | 18.90 | 18.20 | 18.00 |
| 57 | 18.70 | 21.20 | 20.90 | 20.20 | 19.70 | 19.10 | 18.40 | 18.20 |
| 58 | 18.90 | 21.50 | 21.20 | 20.50 | 19.90 | 19.30 | 18.60 | 18.40 |
| 59 | 19.10 | 21.80 | 21.50 | 20.80 | 20.10 | 19.50 | 18.80 | 18.60 |
| 60 | 19.40 | 21.10 | 20.40 | 19.70 | 19.10 | 18.80 | ||
| 61 | 19.70 | 20.70 | 19.90 | 19.30 | 19.00 | |||
| 62 | 20.00 | 20.10 | 19.50 | 19.30 | ||||
| 63 | 20.30 | 19.70 | 19.60 | |||||
| 64 | 20.70 | 19.90 | ||||||
TABLE II |
||||||||
FEMALES |
||||||||
Age on birthday next following election
|
Figure to be used by reference to the under-mentioned pensionable age | |||||||
Employee to whom on retirement regulation E3(2) would apply
|
Others
|
|||||||
65
|
60
|
Over 60 and under 61
|
61 and under 62
|
62 and under 63
|
63 and under 64
|
64 and under 65
|
65
|
|
| 26 | 20.40 | |||||||
| 27 | 19.80 | |||||||
| 28 | 19.40 | |||||||
| 29 | 19.00 | |||||||
| 30 | 18.70 | |||||||
| 31 | 18.60 | |||||||
| 32 | 18.60 | |||||||
| 33 | 18.70 | |||||||
| 34 | 18.70 | |||||||
| 35 | 18.80 | |||||||
| 36 | 18.90 | 18.60 | ||||||
| 37 | 19.00 | 18.70 | 18.20 | |||||
| 38 | 19.10 | 18.80 | 18.30 | 17.80 | ||||
| 39 | 19.30 | 19.00 | 18.40 | 17.90 | 17.30 | |||
| 40 | 19.40 | 19.10 | 18.60 | 18.00 | 17.40 | 16.90 | ||
| 41 | 19.60 | 19.30 | 18.70 | 18.10 | 17.50 | 17.00 | 16.70 | |
| 42 | 19.70 | 19.40 | 18.80 | 18.20 | 17.60 | 17.10 | 16.80 | |
| 43 | 19.80 | 19.50 | 18.90 | 18.30 | 17.80 | 17.20 | 16.90 | |
| 44 | 19.90 | 19.60 | 19.00 | 18.40 | 17.90 | 17.30 | 17.00 | |
| 45 | 20.10 | 19.70 | 19.10 | 18.50 | 18.00 | 17.40 | 17.10 | |
| 46 | 18.80 | 20.20 | 19.90 | 19.20 | 18.60 | 18.10 | 17.50 | 17.20 |
| 47 | 18.90 | 20.40 | 20.00 | 19.40 | 18.80 | 18.20 | 17.60 | 17.30 |
| 48 | 19.00 | 20.50 | 20.20 | 19.50 | 18.90 | 18.30 | 17.70 | 17.40 |
| 49 | 19.10 | 20.60 | 20.30 | 19.60 | 19.00 | 18.40 | 17.80 | 17.50 |
| 50 | 19.20 | 20.80 | 20.40 | 19.80 | 19.20 | 18.60 | 17.90 | 17.60 |
| 51 | 19.30 | 21.00 | 20.60 | 19.90 | 19.30 | 18.70 | 18.00 | 17.70 |
| 52 | 19.40 | 21.10 | 20.80 | 20.10 | 19.40 | 18.80 | 18.20 | 17.90 |
| 53 | 19.50 | 21.30 | 21.00 | 20.30 | 19.60 | 19.00 | 18.30 | 18.00 |
| 54 | 19.60 | 21.50 | 21.20 | 20.40 | 19.80 | 19.10 | 18.40 | 18.10 |
| 55 | 19.80 | 21.70 | 21.40 | 20.60 | 19.90 | 19.20 | 18.60 | 18.20 |
| 56 | 20.00 | 21.90 | 21.60 | 20.80 | 20.10 | 19.40 | 18.70 | 18.30 |
| 57 | 20.20 | 22.10 | 21.80 | 21.00 | 20.30 | 19.60 | 18.80 | 18.50 |
| 58 | 20.40 | 22.30 | 22.00 | 21.20 | 20.50 | 19.80 | 19.00 | 18.70 |
| 59 | 20.60 | 22.60 | 22.20 | 21.40 | 20.70 | 20.00 | 19.20 | 18.90 |
| 60 | 20.80 | 21.70 | 20.90 | 20.20 | 19.40 | 19.10 | ||
| 61 | 21.10 | 21.20 | 20.40 | 19.60 | 19.30 | |||
| 62 | 21.40 | 20.50 | 19.80 | 19.50 | ||||
| 63 | 21.70 | 20.00 | 19.80 | |||||
| 64 | 22.00 | 20.10 | ||||||
PERIODICAL PAYMENTS
2. The amount to be paid by way of additional contributions by an employee who has made an election under regulation C6 is
A × B × C
100,
where—
A is the length of the additional period, expressed in complete years and any fraction of a year,
B is his remuneration for the time being, and
C is the figure in Table I or II below appropriate to his age on his birthday next following the date of the election and to his pensionable age.
TABLE I |
||||||||
MALES |
||||||||
Age on birthday next following election
|
Figure to be used by reference to the under-mentioned pensionable age | |||||||
Employee to whom on retirement regulation E3(2) would apply
|
Others
|
|||||||
65
|
60
|
Over 60 and under 61
|
61 and under 62
|
62 and under 63
|
63 and under 64
|
64 and under 65
|
65
|
|
| 26 | 0.58 | |||||||
| 27 | 0.60 | |||||||
| 28 | 0.62 | |||||||
| 29 | 0.64 | |||||||
| 30 | 0.66 | |||||||
| 31 | 0.68 | |||||||
| 32 | 0.71 | |||||||
| 33 | 0.74 | |||||||
| 34 | 0.77 | |||||||
| 35 | 0.80 | |||||||
| 36 | 0.84 | 0.83 | ||||||
| 37 | 0.88 | 0.87 | 0.82 | |||||
| 38 | 0.93 | 0.91 | 0.86 | 0.81 | ||||
| 39 | 0.98 | 0.96 | 0.90 | 0.85 | 0.80 | |||
| 40 | 1.03 | 1.01 | 0.95 | 0.90 | 0.84 | 0.80 | ||
| 41 | 1.09 | 1.07 | 1.00 | 0.95 | 0.89 | 0.84 | 0.81 | |
| 42 | 1.16 | 1.14 | 1.06 | 1.00 | 0.94 | 0.88 | 0.85 | |
| 43 | 1.23 | 1.22 | 1.13 | 1.06 | 0.99 | 0.93 | 0.89 | |
| 44 | 1.31 | 1.30 | 1.20 | 1.12 | 1.05 | 0.98 | 0.93 | |
| 45 | 1.40 | 1.39 | 1.28 | 1.19 | 1.11 | 1.04 | 0.98 | |
| 46 | 1.08 | 1.51 | 1.49 | 1.37 | 1.27 | 1.18 | 1.10 | 1.04 |
| 47 | 1.15 | 1.64 | 1.61 | 1.48 | 1.36 | 1.26 | 1.17 | 1.11 |
| 48 | 1.23 | 1.79 | 1.75 | 1.61 | 1.47 | 1.35 | 1.25 | 1.18 |
| 49 | 1.31 | 1.97 | 1.92 | 1.76 | 1.60 | 1.45 | 1.34 | 1.26 |
| 50 | 1.40 | 2.18 | 2.13 | 1.93 | 1.75 | 1.57 | 1.44 | 1.35 |
| 51 | 1.50 | 2.42 | 2.38 | 2.12 | 1.92 | 1.71 | 1.56 | 1.45 |
| 52 | 1.62 | 2.74 | 2.69 | 2.36 | 2.11 | 1.88 | 1.70 | 1.57 |
| 53 | 1.76 | 3.15 | 3.09 | 2.66 | 2.33 | 2.08 | 1.86 | 1.71 |
| 54 | 1.92 | 3.68 | 3.62 | 3.05 | 2.63 | 2.31 | 2.05 | 1.87 |
| 55 | 2.12 | 4.44 | 4.36 | 3.57 | 3.02 | 2.60 | 2.28 | 2.06 |
| 56 | 2.36 | 5.53 | 5.45 | 4.30 | 3.53 | 2.98 | 2.56 | 2.29 |
| 57 | 2.66 | 7.40 | 7.28 | 5.36 | 4.23 | 3.49 | 2.94 | 2.58 |
| 58 | 3.04 | 11.08 | 10.90 | 7.17 | 5.30 | 4.18 | 3.43 | 2.95 |
| 59 | 3.56 | 22.25 | 21.88 | 10.70 | 7.06 | 5.21 | 4.12 | 3.45 |
| 60 | 4.26 | 21.50 | 10.55 | 6.95 | 5.12 | 4.12 | ||
| 61 | 5.32 | 21.11 | 10.37 | 6.83 | 5.14 | |||
| 62 | 7.09 | 20.41 | 10.18 | 6.84 | ||||
| 63 | 10.64 | 20.14 | 10.25 | |||||
| 64 | 21.10 | 20.32 | ||||||
TABLE II |
||||||||
FEMALES |
||||||||
Age on birthday next following election
|
Figure to be used by reference to the under-mentioned pensionable age | |||||||
Employee to whom on retirement regulation E3(2) would apply
|
Others
|
|||||||
65
|
60
|
Over 60 and under 61
|
61 and under 62
|
62 and under 63
|
63 and under 64
|
64 and under 65
|
65
|
|
| 26 | 0.59 | |||||||
| 27 | 0.61 | |||||||
| 28 | 0.63 | |||||||
| 29 | 0.65 | |||||||
| 30 | 0.68 | |||||||
| 31 | 0.71 | |||||||
| 32 | 0.74 | |||||||
| 33 | 0.77 | |||||||
| 34 | 0.80 | |||||||
| 35 | 0.83 | |||||||
| 36 | 0.87 | 0.86 | ||||||
| 37 | 0.91 | 0.90 | 0.85 | |||||
| 38 | 0.96 | 0.94 | 0.89 | 0.83 | ||||
| 39 | 1.01 | 0.99 | 0.93 | 0.87 | 0.82 | |||
| 40 | 1.07 | 1.05 | 0.98 | 0.91 | 0.86 | 0.80 | ||
| 41 | 1.13 | 1.11 | 1.03 | 0.96 | 0.90 | 0.84 | 0.80 | |
| 42 | 1.20 | 1.18 | 1.09 | 1.01 | 0.95 | 0.88 | 0.84 | |
| 43 | 1.28 | 1.26 | 1.16 | 1.07 | 1.00 | 0.93 | 0.88 | |
| 44 | 1.37 | 1.34 | 1.23 | 1.14 | 1.06 | 0.98 | 0.93 | |
| 45 | 1.46 | 1.43 | 1.31 | 1.21 | 1.12 | 1.04 | 0.98 | |
| 46 | 1.14 | 1.57 | 1.54 | 1.40 | 1.29 | 1.19 | 1.11 | 1.04 |
| 47 | 1.21 | 1.70 | 1.67 | 1.51 | 1.38 | 1.27 | 1.18 | 1.11 |
| 48 | 1.29 | 1.85 | 1.82 | 1.64 | 1.49 | 1.36 | 1.26 | 1.18 |
| 49 | 1.38 | 2.03 | 1.99 | 1.79 | 1.62 | 1.46 | 1.35 | 1.26 |
| 50 | 1.48 | 2.24 | 2.20 | 1.96 | 1.77 | 1.58 | 1.45 | 1.35 |
| 51 | 1.59 | 2.50 | 2.46 | 2.17 | 1.94 | 1.72 | 1.57 | 1.45 |
| 52 | 1.72 | 2.83 | 2.78 | 2.42 | 2.14 | 1.89 | 1.71 | 1.57 |
| 53 | 1.87 | 3.24 | 3.19 | 2.73 | 2.38 | 2.09 | 1.87 | 1.71 |
| 54 | 2.05 | 3.80 | 3.73 | 3.13 | 2.69 | 2.33 | 2.06 | 1.87 |
| 55 | 2.26 | 4.58 | 4.50 | 3.67 | 3.08 | 2.63 | 2.30 | 2.06 |
| 56 | 2.52 | 5.73 | 5.64 | 4.40 | 3.60 | 3.02 | 2.59 | 2.30 |
| 57 | 2.84 | 7.66 | 7.53 | 5.51 | 4.33 | 3.54 | 2.96 | 2.59 |
| 58 | 3.24 | 11.47 | 11.26 | 7.36 | 5.40 | 4.24 | 3.47 | 2.96 |
| 59 | 3.79 | 22.86 | 22.45 | 11.05 | 7.20 | 5.30 | 4.15 | 3.46 |
| 60 | 4.53 | 22.15 | 10.79 | 7.05 | 5.17 | 4.14 | ||
| 61 | 5.65 | 21.64 | 10.59 | 6.89 | 5.17 | |||
| 62 | 7.52 | 20.72 | 10.24 | 6.87 | ||||
| 63 | 11.28 | 20.34 | 10.29 | |||||
| 64 | 22.44 | 20.46 | ||||||
3.—(1) For the purposes of paragraph 2, in relation to any additional contribution falling to be paid by an employee under regulation C6 his remuneration for the time being is, subject to sub-paragraph (2), the remuneration received by him for the interval (being an interval determined under regulation C6(3)(a)) at the end of which the additional contribution falls to be paid.
(2) Except in the case of a period of maternity absence, for the purposes of sub-paragraph (1), an employee is to be taken to have received for any period for which, while a contract of employment subsisted, he was absent from duty with reduced remuneration or without remuneration, otherwise than by reason of illness or injury, the remuneration that he would have received but for his absence from duty.
(3) In this paragraph, "period of maternity absence" has the same meaning as in regulation C3A.
PAYMENT TO AVOID REDUCTION OF RETIRING ALLOWANCE
LUMP SUM PAYMENT
1.The amount to be paid by an employee who has under regulation C8 elected to make payment by a lump sum is-
(a) where the employee is a man-
A × B × C
100
where—
A is the length, expressed in complete years and any fraction of a year, of the period of reckonable service specified in his notice of election,
B is his remuneration at the date of the election, and
C is the figure specified in column 2 of Table I below against his age on his birthday next following the date of the election;b) where the employee is a woman-
(i) who has made an election under regulation E12(1)(b) or (2)-
4 × A1 × B × C
100
or
(ii) who has given notice under regulation E6(6)-
3 × A2 × B × C + A3 × B × C
100 100
where-
A1 is the length, expressed in complete years and any fraction of a year, of the period of reckonable service before 1st April 1972 specified in her notice of election,
A2 is the length, expressed as above, of the period of reckonable service specified in her notice of election which is or is treated for the purposes of regulation E3(8A) as being reckonable service before 1st April 1972,
A3 is the length, expressed as above, of the period of reckonable service specified in her notice of election which is or is treated for the purposes of regulation E3(8A) as being reckonable service after 31st March 1972 but before 6th April 1988,
B is her remuneration at the date of election, and
C is the figure specified in column 2 of Table II below against her age on her birthday next following the date of election.
TABLE I
MEN
| (1) | (2) |
Age on birthday next following election |
Figure to be used |
| 25 | 2.76 |
| 26 | 2.61 |
| 27 | 2.51 |
| 28 | 2.44 |
| 29 | 2.39 |
| 30 | 2.35 |
| 31 | 2.31 |
| 32 | 2.28 |
| 33 | 2.25 |
| 34 | 2.23 |
| 35 | 2.21 |
| 36 | 2.20 |
| 37 | 2.18 |
| 38 | 2.17 |
| 39 | 2.16 |
| 40 | 2.15 |
| 41 | 2.14 |
| 42 | 2.13 |
| 43 | 2.12 |
| 44 | 2.11 |
| 45 | 2.10 |
| 46 | 2.09 |
| 47 | 2.08 |
| 48 | 2.08 |
| 49 | 2.09 |
| 50 | 2.10 |
| 51 | 2.12 |
| 52 | 2.14 |
| 53 | 2.16 |
| 54 | 2.18 |
| 55 | 2.20 |
| 56 | 2.22 |
| 57 | 2.24 |
| 58 | 2.26 |
| 59 | 2.28 |
| 60 | 2.30 |
| 61 | 2.31 |
| 62 | 2.32 |
| 63 | 2.33 |
| 64 | 2.34 |
TABLE II
WOMEN
| (1) | (2) |
Age on birthday next following election |
Figure to be used |
| 21 | 0.77 |
| 22 | 0.73 |
| 23 | 0.68 |
| 24 | 0.65 |
| 25 | 0.62 |
| 26 | 0.60 |
| 27 | 0.58 |
| 28 | 0.57 |
| 29 | 0.56 |
| 30 | 0.55 |
| 31 | 0.55 |
| 32 | 0.55 |
| 33 | 0.55 |
| 34 | 0.55 |
| 35 | 0.55 |
| 36 | 0.55 |
| 37 | 0.55 |
| 38 | 0.55 |
| 39 | 0.55 |
| 40 | 0.55 |
| 41 | 0.55 |
| 42 | 0.55 |
| 43 | 0.55 |
| 44 | 0.55 |
| 45 | 0.55 |
| 46 | 0.54 |
| 47 | 0.54 |
| 48 | 0.54 |
| 49 | 0.54 |
| 50 | 0.55 |
| 51 | 0.55 |
| 52 | 0.55 |
| 53 | 0.56 |
| 54 | 0.56 |
| 55 | 0.57 |
| 56 | 0.57 |
| 57 | 0.58 |
| 58 | 0.58 |
| 59 | 0.58 |
| 60 | 0.58 |
| 61 | 0.59 |
| 62 | 0.59 |
| 63 | 0.59 |
| 64 | 0.59 |
2. The amount is to be paid within one month after the date of the election.
INSTALMENTS
3. The amount to be paid by an employee who has under regulation C8 elected to make payment by instalments is the amount he would have been required to pay under Part I if he had on the same date elected to make payment by a lump sum, increased by 5% for each complete year, and pro rata for any fraction of a year, during which, under paragraph 4, instalments are due to be paid.
4. The employee is to specify in his notice of election the date up to which instalments are to be paid, which may not be—
(a) later than his 65th birthday, or
(b) earlier than the date on which he would attain pensionable age.
5. Instalments are to be of equal amounts and to be paid at such intervals as the appropriate administering authority may determine, the first instalment being due to be paid not later than one month after the date of the election.
ADDITlONAL CONTRIBUTIONS
6. The amount to be paid by way of additional contributions by an employee who has under regulation C8 elected to make payment in that manner is-
(a) where the employee is a man-
A × B × C
100
where-
A is the length, expressed in complete years and any fraction of a year, of the period of reckonable service specified in his notice of election,
B is his remuneration for the time being, and
C is the figure in Table I below appropriate to his age on his birthday next following the date of the election and to his specified birthday (within the meaning of paragraph 8);(b) where the employee is a woman-
(i) who has made an election under regulation E12(1)(b) or (2)-
4 × A1 × B × C
100
or
(ii) who has given notice under regulation E6(6)-
3 × A2 × B × C + A3 × B × C
100 100
where-
A1 is the length, expressed in complete years and any fraction of a year, of the period of reckonable service before 1st April 1972 specified in her notice of election,
A2 is the length, expressed as above, of the period of reckonable service specified in her notice of election which is or is treated for the purposes of regulation E3(8A) as being reckonable service before 1st April 1972,
A3 is the length, expressed as above, of the period of reckonable service specified in her notice of election which is or is treated for the purposes of regulation E3(8A) as being reckonable service after 31st March 1972 but before 6th April 1988,
B is her remuneration for the time being, and
C is the figure specified in Table II below against her age on her birthday next following the date of election and to her specified birthday (within the meaning of paragraph 8).
TABLE I
MEN
Age on birthday next following election |
Figure to be used by reference to the under- mentioned pensionable age |
|||||
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
60 |
61 |
62 |
63 |
64 |
65 |
|
| 25 | 0.07 | |||||
| 26 | 0.07 | |||||
| 27 | 0.07 | |||||
| 28 | 0.07 | |||||
| 29 | 0.08 | |||||
| 30 | 0.08 | |||||
| 31 | 0.08 | |||||
| 32 | 0.08 | |||||
| 33 | 0.09 | |||||
| 34 | 0.09 | |||||
| 35 | 0.09 | |||||
| 36 | 0.10 | |||||
| 37 | 0.10 | 0.10 | ||||
| 38 | 0.11 | 0.10 | 0.10 | |||
| 39 | 0.12 | 0.11 | 0.10 | 0.09 | ||
| 40 | 0.12 | 0.11 | 0.11 | 0.10 | 0.09 | |
| 41 | 0.13 | 0.12 | 0.11 | 0.10 | 0.10 | 0.09 |
| 42 | 0.14 | 0.13 | 0.12 | 0.11 | 0.10 | 0.10 |
| 43 | 0.14 | 0.13 | 0.12 | 0.12 | 0.11 | 0.10 |
| 44 | 0.15 | 0.14 | 0.13 | 0.12 | 0.11 | 0.11 |
| 45 | 0.16 | 0.15 | 0.14 | 0.13 | 0.12 | 0.11 |
| 46 | 0.17 | 0.16 | 0.15 | 0.14 | 0.13 | 0.12 |
| 47 | 0.19 | 0.17 | 0.16 | 0.15 | 0.14 | 0.13 |
| 48 | 0.21 | 0.19 | 0.17 | 0.16 | 0.15 | 0.14 |
| 49 | 0.23 | 0.21 | 0.18 | 0.17 | 0.16 | 0.15 |
| 50 | 0.25 | 0.23 | 0.20 | 0.18 | 0.17 | 0.16 |
| 51 | 0.28 | 0.25 | 0.22 | 0.20 | 0.18 | 0.17 |
| 52 | 0.32 | 0.28 | 0.25 | 0.22 | 0.20 | 0.18 |
| 53 | 0.37 | 0.32 | 0.28 | 0.24 | 0.22 | 0.20 |
| 54 | 0.43 | 0.36 | 0.31 | 0.27 | 0.24 | 0.22 |
| 55 | 0.52 | 0.42 | 0.36 | 0.31 | 0.27 | 0.24 |
| 56 | 0.65 | 0.51 | 0.42 | 0.35 | 0.30 | 0.27 |
| 57 | 0.87 | 0.63 | 0.50 | 0.41 | 0.34 | 0.30 |
| 58 | 1.30 | 0.84 | 0.62 | 0.49 | 0.40 | 0.35 |
| 59 | 2.62 | 1.26 | 0.83 | 0.61 | 0.48 | 0.41 |
| 60 | 2.53 | 1.24 | 0.82 | 0.60 | 0.48 | |
| 61 | 2.48 | 1.22 | 0.80 | 0.60 | ||
| 62 | 2.40 | 1.20 | 0.80 | |||
| 63 | 2.37 | 1.21 | ||||
| 64 | 2.39 | |||||
TABLE II
WOMEN
Age on birthday next following election |
Figure to be used by reference to the under- mentioned pensionable age |
|||||
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
60 |
61 |
62 |
63 |
64 |
65 |
|
| 21 | 0.015 | |||||
| 22 | 0.016 | |||||
| 23 | 0.016 | |||||
| 24 | 0.016 | |||||
| 25 | 0.017 | |||||
| 26 | 0.017 | |||||
| 27 | 0.018 | |||||
| 28 | 0.019 | |||||
| 29 | 0.019 | |||||
| 30 | 0.020 | |||||
| 31 | 0.021 | |||||
| 32 | 0.022 | |||||
| 33 | 0.023 | |||||
| 34 | 0.024 | |||||
| 35 | 0.024 | |||||
| 36 | 0.026 | |||||
| 37 | 0.027 | 0.025 | ||||
| 38 | 0.029 | 0.026 | 0.024 | |||
| 39 | 0.030 | 0.027 | 0.026 | 0.024 | ||
| 40 | 0.031 | 0.029 | 0.027 | 0.025 | 0.024 | |
| 41 | 0.033 | 0.030 | 0.028 | 0.026 | 0.025 | 0.024 |
| 42 | 0.035 | 0.032 | 0.030 | 0.028 | 0.026 | 0.025 |
| 43 | 0.038 | 0.034 | 0.031 | 0.029 | 0.027 | 0.026 |
| 44 | 0.040 | 0.036 | 0.034 | 0.031 | 0.029 | 0.027 |
| 45 | 0.043 | 0.039 | 0.036 | 0.033 | 0.030 | 0.029 |
| 46 | 0.046 | 0.041 | 0.038 | 0.035 | 0.032 | 0.030 |
| 47 | 0.050 | 0.045 | 0.041 | 0.037 | 0.034 | 0.032 |
| 48 | 0.054 | 0.048 | 0.044 | 0.040 | 0.037 | 0.034 |
| 49 | 0.060 | 0.053 | 0.048 | 0.043 | 0.040 | 0.037 |
| 50 | 0.066 | 0.058 | 0.052 | 0.047 | 0.043 | 0.040 |
| 51 | 0.074 | 0.064 | 0.057 | 0.051 | 0.046 | 0.043 |
| 52 | 0.083 | 0.071 | 0.063 | 0.056 | 0.050 | 0.046 |
| 53 | 0.095 | 0.080 | 0.070 | 0.062 | 0.055 | 0.050 |
| 54 | 0.112 | 0.092 | 0.079 | 0.069 | 0.061 | 0.055 |
| 55 | 0.135 | 0.108 | 0.091 | 0.078 | 0.068 | 0.061 |
| 56 | 0.169 | 0.129 | 0.106 | 0.089 | 0.076 | 0.068 |
| 57 | 0.225 | 0.162 | 0.127 | 0.104 | 0.087 | 0.076 |
| 58 | 0.337 | 0.216 | 0.159 | 0.125 | 0.102 | 0.087 |
| 59 | 0.672 | 0.325 | 0.212 | 0.156 | 0.122 | 0.102 |
| 60 | 0.651 | 0.317 | 0.207 | 0.152 | 0.122 | |
| 61 | 0.636 | 0.311 | 0.203 | 0.152 | ||
| 62 | 0.609 | 0.301 | 0.202 | |||
| 63 | 0.598 | 0.303 | ||||
| 64 | 0.602 | |||||
7.—(1) For the purposes of paragraph 6, in relation to any additional contribution falling to be paid by an employee his remuneration for the time being is, subject to sub-paragraph (2), the remuneration received by him for the interval (being an interval determined under paragraph 9) at the end of which the additional contribution falls to be paid.
(2) Except in the case of a period of maternity absence, for the purposes of sub-paragraph (1), an employee is to be taken to have received for any period for which, while a contract ofemployment subsisted, he was absent from duty with reduced remuneration or without remuneration, otherwise than by reason of illness or injury, the remuneration that he would have received but for his absence from duty.
(3) In this paragraph, "period of maternity absence" has the same meaning as in regulation C3A.
8. An employee is to specify in his notice of election the birthday ("the specified birthday") up to which additional contributions are to be paid, which may be,
(a) his 65th birthday, or
(b) any earlier birthday falling on the date on which he would attain pensionable age, or
(c) the birthday immediately prior to the date on which he would attain pensionable age.
9. Additional contributions are to be paid, at such intervals as the appropriate administering authority may determine, from the employee's birthday next following the date of the election.
UNCOMPLETED PAYMENTS
10. This Part applies where an employee has under regulation C8 elected to make payment by instalments or by way of additional contributions and has commenced payment, but before, as the case may be—
(a) the date specified under paragraph 4, or
(b) the birthday specified under paragraph 8,
a relevant event occurs.
11. The relevant events are—
(a) the discontinuance of payment under regulation C8(11), and
(b) where there has been no such discontinuance of payment—(i) the employee's ceasing to hold his employment by reason of permanent ill-health or infirmity of mind or body,
(ii) the death of the employee while in local government employment, or
(iii) the employee's ceasing to hold his employment for any reason other than that specified in sub-paragraph (i) or (ii) above.
12. Where the relevant event is the discontinuance of payment under regulation C8(11), the period of reckonable service in respect of which the election was made is to be treated as having been
A × B,
C
where—
A is the length of the period during which instalments or additional contributions have been paid,
B is the length of the period of reckonable service in respect of which the election was made, and
C is the length of the period during which, under Part II or Part III, instalments or additional contributions were to have been paid,
each period being expressed in complete years and any fraction of a year.
13. Where the relevant event is—
(a) the death of the employee, or
(b) his ceasing to hold his employment by reason of permanent ill-health or infirmity of mind or body,
he is to be treated as having completed payment in accordance with Part II or, as the case may be, Part III.
14.—(1) Where the relevant event is the employee's ceasing to hold his employment in any other circumstance, he may within 3 months of so ceasing elect to pay to the appropriate superannuation fund within the period specified in sub-paragraph (2) an amount calculated by the fund's actuary to represent the capital value of the instalments or additional contributions remaining to be paid, and shall in that event be treated as having completed payment in accordance with Part II or, as the case may be, Part III.
(2) The period for making a payment under sub-paragraph (1) is the period of one month beginning on the date on which the person is notified by the appropriate administering authority of the amount calculated as mentioned in that sub-paragraph.
15.—(1) Where the employee ceases to hold his employment and neither paragraph 13(b) nor paragraph 14 applies he is, unless sub-paragraph (2) applies, to be treated as if paragraph 12 (discontinuance of payment) had applied.
(2) This sub-paragraph applies where the employee—
(a) elected under regulation C8 to make payment by way of additional contributions, and
(b) has within 12 months after ceasing to hold his employment again entered local government employment, without having—(i) become entitled in relation to the first employment to the payment of any benefit, or
(ii) elected to receive a payment under regulation C12(4) (return of contributions), or
(iii) made a request for earlier payment under regulation C12(7)(b), and(c) has not made an election for the purposes of regulation E2(9)(c) (retention of right to preserved benefits), and
(d) within 3 months after his again entering local government employment pays to his new employing authority an amount equal to any additional contributions that would have been payable if he had not ceased to hold the first employment.
(3) Where sub-paragraph (2) applies, the election under regulation C8 continues to have effect as if the relevant event had not occurred.
OUTSTANDING PAYMENTS UNDER 1974 REGULATIONS
1. Paragraphs 2 to 7 apply while any amount is outstanding in respect of payments under regulation D6, D7 or D8 of the l974 Regulations which remain payable by virtue of regulation C9(4) of these Regulations.
2. Compound interest, calculated at the rate of 3% per annum with half-yearly rests, is payable on the amount for the time being outstanding.
3. If a benefit calculated by reference to the length of the employee's reckonable service becomes payable to or in respect of him, the amount outstanding is to be recovered by deducting it from any amount payable by way of benefits.
4. If benefits become payable to or in respect of the employee under these Regulations but none of them is calculated by reference to the length of his reckonable service, the amount outstanding ceases to be payable.
5. Subject to paragraphs 6 and 7, if the employee ceases to hold his employment and no benefit becomes payable to him, the amount then outstanding ceases to be payable.
6. If the employee becomes entitled to preserved benefits and does not elect to receive a payment under regulation C12(4) (return of contributions), he may, by notice in writing given to his employing authority within 3 months after becoming entitled to those benefits, elect to pay in a lump sum to that authority the amount outstanding.
7.—(1) If the employee ceases to hold his employment and—
(a) no benefit becomes payable to him, and
(b) he has paid all the instalments due up to the date when he ceased to hold his employment, and
(c) within 12 months after that date he has again entered local government employment, without having—
(i) elected to receive a payment under regulation C12(4), or
(ii) made a request for earlier payment under regulation C12(7)(b),
he may, subject to sub-paragraphs (2) and (3), pay the amount outstanding as if he had not ceased to hold the first employment.
(2) The amount outstanding is payable to the new employing authority or, where there are more than one, among them in the proportions which the employee's remuneration in each of the employments bear to the aggregate of his remuneration in all the employments.
(3) An apportionment under sub-paragraph (2) takes effect as if the employee had entered all the employments to which it relates on the date on which he entered the first of them, and any payments made by him under this paragraph before the apportionment are to be adjusted accordingly.
ADDITIONAL VOLUNTARY CONTRIBUTIONS
1.—(1) An election to pay contributions under regulation C9A shall be made by notice given in writing to the pensionable
employee's employing authority, and shall specify—
(a) the amount of the additional contributions which are to be paid, expressed either as a percentage of his remuneration in his local government employment or as a sum payable at the times mentioned in sub-paragraph (2); and
(b) the proportion (if any) of the contributions which he wishes to be used to provide benefits payable in the event of death.
(2) The additional contributions shall be payable on the pensionable employee's usual pay day, and for that purpose shall be deductible by the employing authority, or be otherwise recoverable by the appropriate administering authority, under regulation C11.
2. With respect to any election under paragraph 1—
(a) the appropriate administering authority may require, before any contributions are first made pursuant to the notice given under paragraph 1(1), that (until discontinued) the amount of the additional contributions payable in any tax year shall be not less than the amount specifie d in regulation 2(8) of the Pension Schemes (Voluntary Contributions Requirements and Voluntary and Compulsory Membership) Regulations 1987;
(b) the amount of additional contributions payable in any tax year shall, when aggregated with the amount of any other contributions payable under these Regulations or under a free-standing additional voluntary contribution scheme, not exceed the amount allowed to be deducted under section 592(7) of the Income and Corporation Taxes Act 1988 as specified in or under subsection (8) of that section;
(c) subject to paragraphs (a) and (b), the pensionable employee may at any time elect by notice given in writing to his employing authority to vary his additional contributions (both as to the amount and as to the proportion of those he is to continue to pay which are to be used to provide benefits payable on death) or to discontinue those contributions; and
(d) no additional contributions shall be payable with respect to periods during which the person contributing is not a pensionable employee under these Regulations, or (subject to paragraph 6) with respect to any period after he ceases to be employed by the employing authority to which notice was given under paragraph 1(1).
3.—(1) Where a notice under paragraph 1(1) or 2(c) specifies that all or part of the additional contributions are to be used to provide benefits payable in the event of death, the appropriate administering authority shall make arrangements for the provision of those benefits under a pension policy with respect to which the authority are to make payments to the insurance company with which the policy is entered into of the same amounts as the contributions to be so used within one month of the day on which they are payable by the pensionable employee under paragraph 1(2).
(2) The policy shall be subject to the conditions mentioned in paragraph 2, and make provision for the arrangements mentioned in paragraph 6 in the event of a change of employment by the pensionable employee.
4.—(1) The administering authority shall invest any additional contributions which are not to be used to provide benefits payable in the event of death with a relevant body.
(2) Subject to sub-paragraph (3) and paragraphs 6, 7 and 8, upon the pensionable employee ceasing to be employed by the employing authority to which notice was given under paragraph 1(1) or ceasing to be a pensionable employee by virtue of a notification under regulation B4A, the appropriate administering authority shall, as soon as reasonably practicable after his benefits under Part E become, or would become, payable, apply the accumulated value of the additional contributions invested, as mentioned in sub-paragraph (1), to the provision of additional pension benefits under a pension policy.
(3) If the pensionable employee dies before such a policy is entered into, the accumulated value shall be payable to his executors.
(4) The additional contributions invested in accordance with sub-paragraph (1) shall not be used to provide benefits in lump sum form except where the aggregate of the pension benefits provided under Part E and the additional pension benefits provided by the pension policy mentioned in sub-paragraph (2) do not exceed the annual rate or amount referred to in regulation E21 and the pension benefits provided under Part E are being compounded in accordance with that regulation.
5.—(1) As soon as an employing authority receives a notice under paragraph 1(1) or 2(c) they shall forward it to the appropriate administering authority.
(2) The appropriate administering authority shall give effect to a notice under paragraph 1(1) or 2(c) as soon as reasonably practicable, and in any event—
(a) in the case of a notice under paragraph 1(1), so that the pensionable employee may begin to pay his additional contributions under paragraph 1(2) within 6 months of his giving that notice; and
(b) in the case of a notice under paragraph 2(c), so that the pensionable employee may pay his contributions at the varied amount or proportions, or cease to pay his contributions (as the case may be), within 3 months of his giving that notice.
(3) The benefits under a pension policy entered into under paragraph 3(1) or 4(2) shall be money purchase benefits the value of which is reasonable having regard to the amount of the contributions paid.
(4) Before entering into such a policy, the administering authority shall consult the pensionable employee and shall give effect, so far as is practicable and subject to sub-paragraph (3), to his wishes with respect to the benefits to be provided under it.
6.—(1) If, after ceasing to be employed by the employing authority to which notice was given under paragraph 1(1)—
(a) the pensionable employee within one month and one day of the cessation enters a new employment in which he is also a
pensionable employee;(b) his appropriate administering authority in both the former and new employments are the same; and
(c) he was making payments of additional contributions up to the date of cessation,
he may elect by notice given in writing to his new employing authority before or within one month of beginning the new employment that his election to pay contributions under regulation C9A shall continue to have effect.
(2) In the event of an election under sub-paragraph (1)—
(a) as soon as the new employing authority receive the notice of election they shall forward it to the appropriate administering authority;
(b) no payment of additional contributions shall be made with respect to the period (if any) between the two employments, but subject to that the pensionable employee shall, with effect from the pay day next after the day notice was given under sub-paragraph (1), make payments of additional contributions in his new employment under his notice under paragraph 1(1) as from time to time varied under paragraph 2(c);
(c) the appropriate administering authority shall continue to invest all additional contributions paid by the pensionable employee not specified to be used to provide benefits payable in the event of death in the manner mentioned in paragraph 4(1) and apply any continuing additional contributions which are so specified towards the pension policy mentioned in paragraph 3(1);
(d) paragraphs 4(2), 6 and 7 shall have effect in relation to a cessation of the new employment as if the new employment were the one in relation to which notice was given under paragraph 1(1).
7. Where a pensionable employee has ceased—
(a) to be employed by the employing authority to which notice was given under paragraph 1(1); or
(b) to be a pensionable employee without ceasing to be employed by the employing authority to which notice was given under paragraph 1(1);
he may elect to have the accumulated value of the invested additional contributions, mentioned in paragraph 4(1), used in one or more of the following ways:—
(i) to subscribe to a superannuation scheme;
(ii) to subscribe to a personal pension scheme;
(iii) to subscribe to a self-employed pension arrangement;
(iv) to purchase an appropriate policy from one or more insurance companies; or
(v) to subscribe to a scheme approved by the Board of Inland Revenue under section 591 of the Income and Corporation Taxes Act 1988, to which an employer is not a contributor and which provides benefits additional to those provided by a superannuation scheme.
8. Where a pensionable employee has ceased—
(a) to be employed by an employing authority; or
(b) to be a pensionable employee without ceasing to be employed by an employing authority;
and has as a consequence become entitled to receive a refund of contributions under regulation C12 he may receive immediate payment of the accumulated value of the invested additional contributions, mentioned in paragraph 4(1).
9. Paragraph 2(d) shall not preclude a pensionable employee who has again become employed by a scheduled body (and has not elected under paragraph 6(1)), or a person who has made an election under regulation B4B(1), from making a new election by notice under paragraph 1(1).
10.—(1) Regulations C12 to C15 (return of contributions), P5 (management of superannuation funds) and P15(3) do not apply to contributions (or interest on late payments which relate to contributions) payable under regulation C9A.
(2) The making of contributions under regulation C9A, and any rights or liabilities arising under a pension policy entered into under paragraphs 3(1) or 4(2), shall be left out of account in calculating the amount of a transfer value payable under Parts J or Q; and Parts M (forfeiture etc) and N (decisions and appeals) do not apply in relation to benefits under such a policy.
10A.—(1) A pensionable employee may, when giving a notice under regulation J8(1), also give written notice to the appropriate administering authority that he wishes them to accept a transfer value relating to some or all of the rights to benefits arising out of an additional voluntary contributions provision or an additional voluntary contributions scheme to be used to provide money purchase benefits as specified in paragraphs 3, 4 and 5 of this Schedule.
(2) Where such a notice is given the transfer value shall be accepted and so used by the administering authority and paragraphs 3, 4, 5(3) and (4), 8 and 9 of this Schedule shall apply in relation to the transfer value as they apply to additional contributions except that for references to a notice under paragraph 1(1) or 2(c) there shall be substituted a reference to the notice under sub-paragraph (1).
11. In this Schedule—
"insurance company" means—
(a) a person authorised under section 3 or 4 of the Insurance Companies Act 1982 to carry on long term business and acting through a branch or agency in the United Kingdom, or
(b) a society registered as a friendly society under the Friendly Societies Act 1974 or the Friendly Societies Act (Northern
Ireland) 1970;"money purchase benefits" has the same meaning as in the Social Security Act 1986;
"pension policy" means a contract entered into on behalf of the pensionable employee by the appropriate administering authority with an insurance company for the payment by the company of pension benefits to the intended recipients of those benefits which are in addition to those payable under Part E;
"relevant body" means—
(a) a person for the time being operating a scheme which is an approved scheme for the purposes of Chapter I of Part XIV of the Income and Corporation Taxes Act 1988, and which provides benefits in relation to people who have paid contributions to it which are in addition to those provided in relation to those people under an occupational pension scheme; or
(b) a building society within the meaning of the Building Societies Act 1986; and
"remuneration" has the same meaning as in Chapter I of Part XIV of the Income and Corporation Taxes Act 1988.
LIMITATION ON PAYMENT BY WAY OF ADDITIONAL CONTRIBUTIONS OR BY INSTALMENTS
1. If the amount payable by the pensionable employee by way of additional contributions in pursuance of a notice given under regulation D10 or D10A of the 1974 Regulations or an election made under regulation C6 or C8, or the amount of an instalment payable in pursuance of an election made under regulation C8, as the.case may be, when aggregated with—
(a) any other amounts payable by him under any of those regulations in addition to the first-mentioned amount; and
(b) the amount payable by him by way of contributions under regulation C2,
exceeds 15% of his remuneration, he shall satisfy his liability in respect of the excess over 15% by payment in a lump sum of a sum—
(i) in the case of an election under regulation C6 or, in the case of a male employee, an election under regulation C8 to pay by the method described in regulation C8(5)(c), determined in accordance with the formula in paragraph 2; and
(ii) in any other case, calculated by the Government Actuary to represent the capital value of the excess.
2. The formula mentioned in paragraph 1 is—
T × R × F
100,
where—
T is the length in years and fractions of a year of the period relating to the excess;
R is the remuneration of the employee at the time he made the election under regulation C6 or, in the case of a male employee, an election under regulation C8 to pay by the method described in regulation C8(5)(c);
F is the figure specified, opposite to the age of the employee on his birthday next following the date on which he made that election, in the relevant column of Table I or Table II in relation to an election under regulation C6 and Table III below in relation to an election, under regulation C8 appropriate to his pensionable age as defined in paragraph 3.
TABLE I |
||||||||
MALES |
||||||||
Age on birthday next following election
|
Figure to be used by reference to the under-mentioned pensionable age | |||||||
| Employee to whom on retirement regulation E3(2) would apply | Others
|
|||||||
65
|
60
|
Over 60 and under 61
|
61 and under 62
|
62 and under 63
|
63 and under 64
|
64 and under 65
|
65
|
|
| 40 | 18.60 | 18.40 | 17.90 | 17.50 | 17.10 | 16.70 | 16.50 | |
| 41 | 18.70 | 18.40 | 18.00 | 17.60 | 17.20 | 16.70 | 16.50 | |
| 42 | 18.80 | 18.50 | 18.00 | 17.60 | 17.20 | 16.80 | 16.50 | |
| 43 | 18.90 | 18.60 | 18.10 | 17.70 | 17.20 | 16.80 | 16.60 | |
| 44 | 19.00 | 18.70 | 18.20 | 17.80 | 17.30 | 16.90 | 16.70 | |
| 45 | 19.10 | 18.80 | 18.30 | 17.90 | 17.40 | 16.90 | 16.70 | |
| 46 | 17.30 | 19.20 | 18.90 | 18.40 | 18.00 | 17.50 | 17.00 | 16.80 |
| 47 | 17.40 | 19.30 | 19.00 | 18.50 | 18.10 | 17.60 | 17.10 | 16.90 |
| 48 | 17.50 | 19.40 | 19.10 | 18.60 | 18.20 | 17.70 | 17.20 | 17.00 |
| 49 | 17.60 | 19.50 | 19.20 | 18.70 | 18.30 | 17.80 | 17.30 | 17.10 |
| 50 | 17.70 | 19.70 | 19.40 | 18.80 | 18.40 | 17.90 | 17.40 |
17.20 |
| 51 | 17.80 | 19.90 | 19.60 | 19.00 | 18.50 | 18.00 | 17.50 | 17.30 |
| 52 | 17.90 | 20.10 | 19.80 | 19.20 | 18.70 | 18.10 | 17.60 | 17.40 |
| 53 | 18.00 | 20.30 | 20.00 | 19.40 | 18.90 | 18.30 | 17.70 | 17.50 |
| 54 | 18.10 | 20.50 | 20.20 | 19.60 | 19.10 | 18.50 | 17.80 | 17.60 |
| 55 | 18.30 | 20.70 | 20.40 | 19.80 | 19.30 | 18.70 | 18.00 | 17.80 |
| 56 | 18.50 | 20.90 | 20.60 | 20.00 | 19.50 | 18.90 | 18.20 | 18.00 |
| 57 | 18.70 | 21.20 | 20.90 | 20.20 | 19.70 | 19.10 | 18.40 | 18.20 |
| 58 | 18.90 | 21.50 | 21.20 | 20.50 | 19.90 | 19.30 | 18.60 | 18.40 |
| 59 | 19.10 | 21.80 | 21.50 | 20.80 | 20.10 | 19.50 | 18.80 | 18.60 |
| 60 | 19.40 | 21.10 | 20.40 | 19.70 | 19.10 | 18.80 | ||
| 61 | 19.70 | 20.70 | 19.90 | 19.30 | 19.00 | |||
| 62 | 20.00 | 20.10 | 19.50 | 19.30 | ||||
| 63 | 20.30 | 19.70 | 19.60 | |||||
| 64 | 20.70 | 19.90 | ||||||
TABLE II |
||||||||
FEMALES |
||||||||
Age on birthday next following election
|
Figure to be used by reference to the under-mentioned pensionable age | |||||||
| Employee to whom on retirement regulation E3(2) would apply | Others
|
|||||||
65
|
60
|
Over 60 and under 61
|
61 and under 62
|
62 and under 63
|
63 and under 64
|
64 and under 65
|
65
|
|
| 40 | 19.40 | 19.10 | 18.60 | 18.00 | 17.40 | 16.90 | 16.60 | |
| 41 | 19.60 | 19.30 | 18.70 | 18.10 | 17.50 | 17.00 | 16.70 | |
| 42 | 19.70 | 19.40 | 18.80 | 18.20 | 17.60 | 17.10 | 16.80 | |
| 43 | 19.80 | 19.50 | 18.90 | 18.30 | 17.80 | 17.20 | 16.90 | |
| 44 | 19.90 | 19.60 | 19.00 | 18.40 | 17.90 | 17.30 | 17.00 | |
| 45 | 20.10 | 19.70 | 19.10 | 18.50 | 18.00 | 17.40 | 17.10 | |
| 46 | 18.80 | 20.20 | 19.90 | 19.20 | 18.60 | 18.10 | 17.50 | 17.20 |
| 47 | 18.90 | 20.40 | 20.00 | 19.40 | 18.80 | 18.20 | 17.60 | 17.30 |
| 48 | 19.00 | 20.50 | 20.20 | 19.50 | 18.90 | 18.30 | 17.70 | 17.40 |
| 49 | 19.10 | 20.60 | 20.30 | 19.60 | 19.00 | 18.40 | 17.80 | 17.50 |
| 50 | 19.20 | 20.80 | 20.40 | 19.80 | 19.20 | 18.60 | 17.90 | 17.60 |
| 51 | 19.30 | 21.00 | 20.60 | 19.90 | 19.30 | 18.70 | 18.00 | 17.70 |
| 52 | 19.40 | 21.10 | 20.80 | 20.10 | 19.40 | 18.80 | 18.20 | 17.90 |
| 53 | 19.50 | 21.30 | 21.00 | 20.30 | 19.60 | 19.00 | 18.30 | 18.00 |
| 54 | 19.60 | 21.50 | 21.20 | 20.40 | 19.80 | 19.10 | 18.40 | 18.10 |
| 55 | 19.80 | 21.70 | 21.40 | 20.60 | 19.90 | 19.20 | 18.60 | 18.20 |
| 56 | 20.00 | 21.90 | 21.60 | 20.80 | 20.10 | 19.40 | 18.70 | 18.30 |
| 57 | 20.20 | 22.10 | 21.80 | 21.00 | 20.30 | 19.60 | 18.80 | 18.50 |
| 58 | 20.40 | 22.30 | 22.00 | 21.20 | 20.50 | 19.80 | 19.00 | 18.70 |
| 59 | 20.60 | 22.60 | 22.20 | 21.40 | 20.70 | 20.00 | 19.20 | 18.90 |
| 60 | 20.80 | 21.70 | 20.90 | 20.20 | 19.40 | 19.10 | ||
| 61 | 21.10 | 21.20 | 20.40 | 19.60 | 19.30 | |||
| 62 | 21.40 | 20.50 | 19.80 | 19.50 | ||||
| 63 | 21.70 | 20.00 | 19.80 | |||||
| 64 | 22.00 | 20.10 | ||||||
TABLE III |
||||||
Age on birthday next following election |
Figure to be used by reference to the under-mentioned pensionable age | |||||
60 |
61 |
62 |
63 |
64 |
65 |
|
| 25 | 2.76 | |||||
| 26 | 2.61 | |||||
| 27 | 2.51 | |||||
| 28 | 2.44 | |||||
| 29 | 2.39 | |||||
| 30 | 2.35 | |||||
| 31 | 2.31 | |||||
| 32 | 2.28 | |||||
| 33 | 2.25 | |||||
| 34 | 2.23 | |||||
| 35 | 2.21 | |||||
| 36 | 2.20 | |||||
| 37 | 2.19 | 2.11 | ||||
| 38 | 2.19 | 2.11 | 2.06 | |||
| 39 | 2.19 | 2.11 | 2.06 | 2.01 | ||
| 40 | 2.20 | 2.12 | 2.06 | 2.01 | 1.97 | |
| 41 | 2.20 | 2.12 | 2.07 | 2.02 | 1.97 | 1.95 |
| 42 | 2.21 | 2.12 | 2.07 | 2.02 | 1.98 | 1.95 |
| 43 | 2.22 | 2.13 | 2.08 | 2.03 | 1.98 | 1.96 |
| 44 | 2.23 | 2.14 | 2.09 | 2.04 | 1.99 | 1.96 |
| 45 | 2.24 | 2.15 | 2.10 | 2.05 | 2.00 | 1.97 |
| 46 | 2.25 | 2.16 | 2.11 | 2.06 | 2.01 | 1.98 |
| 47 | 2.27 | 2.17 | 2.12 | 2.07 | 2.02 | 1.99 |
| 48 | 2.29 | 2.19 | 2.13 | 2.08 | 2.03 | 2.00 |
| 49 | 2.31 | 2.21 | 2.15 | 2.09 | 2.04 | 2.01 |
| 50 | 2.33 | 2.23 | 2.17 | 2.10 | 2.05 | 2.02 |
| 51 | 2.35 | 2.25 | 2.19 | 2.12 | 2.06 | 2.03 |
| 52 | 2.37 | 2.27 | 2.21 | 2.14 | 2.07 | 2.04 |
| 53 | 2.39 | 2.29 | 2.23 | 2.16 | 2.09 | 2.06 |
| 54 | 2.41 | 2.31 | 2.25 | 2.18 | 2.11 | 2.08 |
| 55 | 2.44 | 2.33 | 2.27 | 2.20 | 2.13 | 2.10 |
| 56 | 2.47 | 2.35 | 2.29 | 2.22 | 2.15 | 2.12 |
| 57 | 2.50 | 2.38 | 2.31 | 2.24 | 2.17 | 2.14 |
| 58 | 2.53 | 2.41 | 2.34 | 2.26 | 2.19 | 2.16 |
| 59 | 2.56 | 2.44 | 2.37 | 2.29 | 2.21 | 2.18 |
| 60 | 2.48 | 2.40 | 2.32 | 2.24 | 2.21 | |
| 61 | 2.43 | 2.35 | 2.27 | 2.24 | ||
| 62 | 2.38 | 2.30 | 2.27 | |||
| 63 | 2.33 | 2.30 | ||||
| 64 | 2.34 | |||||
3. In paragraph 2 "pensionable age" means the earliest age at which, if the employee were to remain a pensionable employee without any break of service, he would become entitled by virtue of regulation E2(1)(a) or (b)(ii), if he then ceased to be employed, to a retirement pension or, if at the birthday next following an election under regulation C8(5)(c) he satisfies the requirements of regulation E2(1)(a), the age at which he has indicated he intends to retire.
UNCOMPLETED PAYMENT OF ADDITIONAL CONTRIBUTIONS
1. This Schedule applies where an employee has made an election under regulation C6 (periodical payments to increase reckonable service) and has commenced payment, but before he attains pensionable age a relevant event occurs and any payment made to him under regulation C12 (return of contributions) does not include the amount already paid by him under regulation C6(3).
2. The relevant events are—
(a) the discontinuance of payment under regulation C6(5), and
(b) where there has been no such discontinuance of payment—
(i) the employee's ceasing to hold his employment, and
(ii) the death of the employee while in local government employment.
3. Where the relevant event is the discontinuance of payment under regulation C6(5), the employee is entitled to reckon as reckonable service an additional period of
A × B,
C
where—
A is the length of the period during which additional contributions have been paid,
B is the length of the additional period in respect of which the election was made, and
C is the length of the period during which, under regulation C6(3), the additional contributions were to have been paid,
each period being expressed in complete years and any fraction of a year.
4. Where the relevant event is—
(a) the death of the employee, or
(b) his ceasing to hold his employment by reason of permanent ill-health or infirmity of mind or body,
he is to be treated as having completed payment in accordance with regulation C6(3).
5.—(1) Where the relevant event is the employee's ceasing to hold his employment, and—
(a) he then, by virtue of the satisfaction of condition (a) or (b) in regulation E2(4), becomes entitled to benefits under regulation E2(1)(b)(iii), and
(b) he gives notice in writing for the purpose to the appropriate administering authority within the period of 3 months beginning on the day after the last day of his employment,
he may pay to the appropriate superannuation fund within the period specified in sub-paragraph (2) the actuarial equivalent of the balance of his contributions due, and shall in that event be treated as having completed payment in accordance with regulation C6(3).
(2) The period for making a payment under sub-paragraph (1) is the period of one month beginning on the date on which the person is notified by the appropriate administering authority of the amount calculated as mentioned in that sub-paragraph.
6.—(1) Where the relevant event is the employee's ceasing to hold his employment and neither paragraph 4(b) nor paragraph 5 applies, he is, unless sub-paragraph (2) applies, to be treated as if paragraph 3 (discontinuance of payment) had applied.
(2) This sub-paragraph applies where the employee—
(a) has within 12 months after ceasing to hold his employment again entered local government employment, without having—
(i) become entitled in relation to the first employment to the payment of any benefit, or
(ii) received any payment under regulation C12(4) (return of contributions) which includes the amount already paid by him under regulation C6(3), or
(iii) made a request for earlier payment under regulation C12(7)(b), and(b) has not made an election for the purposes of regulation E2(9)(c) (retention of right to preserved benefits), and
(c) within 3 months after his again entering local government employment pays to his new employing authority an amount equal to any additional contributions that would have been payable if he had not ceased to hold the first employment.
(3) Where sub-paragraph (2) applies, the election under regulation C6 continues to have effect as if the relevant event had not occurred.
ADDITIONAL RECKONABLE SERVICE FOR ILL-HEALTH
1. For the purposes of this Schedule—
(a) a person's relevant service is so much of his contributing service and non-contributing service as did not consist of years added to his service—
(i) under regulation 12 of the Benefits Regulations or under that regulation as applied by or under any enactment, or
(ii) under a provision of a local Act scheme which has the same effect, and(b) a person's relevant reckonable service is the total of—
(i) any relevant service which became reckonable service by virtue of regulation D1 of the 1974 Regulations, and
(ii) any subsequent reckonable service, and(c) in sub-paragraph (b)(ii) above "subsequent reckonable service" does not include an additional period purchased by a lump sum or additional contributions except where the additional period was purchased on or after 1st April 1990 under Regulation C17; and
(d) where the additional period to which a person is to be treated as being entitled to reckon as reckonable service would be a longer period if, in calculating the person's relevant reckonable service, an additional period purchased under regulation C17 were to be disregarded instead of being taken into account, the additional period shall be so disregarded.
2.—(1) Subject to sub-paragraph (2) and paragraphs 3 ad 4, the additional period which a person is to be treated as being entitled to reckon as reckonable service under regulation E3(12) is the period specified in column (2) of the Table below appropriate to the length of the person's relevant reckonable service specified in column (1) of that Table.
TABLE
(1) |
(2) |
Length of relevant reckonable service |
Additional period |
| Not exceeding 10 years | A period equal to the length of the relevant reckonable service |
| Exceeding 10 years but not exceeding 13 121/365 days | The period by which the length of the relevant reckonable service falls short of 20 years |
Exceeding 13 121/365 years |
6 243/365 years |
(2) The additional period is not to exceed the period by which the person's reckonable service would have been increased if he had continued in the employment which he has ceased to hold—
(a) until he attained the age of 65 years, or
(b) until his reckonable service amounted to 40 years,
whichever would have occurred first.
3.—(1) Subject to paragraph 4, this paragraph applies where, before entering the employment which he has ceased to hold, the person had, on ceasing to hold a previous employment, become entitled to benefits under regulation E2(1)(b)(i) or under regulation 5(1)(a) of the Benefits Regulations.
(2) Where this paragraph applies, the additional period shall be (A-B) or zero, whichever is the greater, where-
A is the additional period to which the person would be entitled under paragraph 2 if his relevant reckonable service included his relevant reckonable service or, as the case may be, his relevant service in relation to the previous employment, and
B is the length of the additional period which became reckonable in relation to the previous employment by virtue of regulation E3(12) or, as the case may be, the period by which his relevant service in relation to that employment is by virtue of sub-paragraph (3) to be deemed to have been increased.
(3) For the purposes of sub-paragraph (2)—
(a) where the person's retirement pension in respect of the previous employment was calculated under regulation 5(3)(a) of the Benefits Regulations, his relevant service shall be deemed to have been increased by the period by which its length fell short of 20 years, and
(b) where that pension was calculated under regulation 5(3)(b) of the Benefits Regulations, his relevant service shall be deemed to have been increased by the period by which it would have been increased if he had continued in the previous employment until he reached the age of 65 years.
4.—(1) This paragraph applies where—
(a) the person either—
(i) was a contributory employee immediately before 16th May 1974 and became a pensionable employee on that day, or
(ii) became a pensionable employee within 12 months after having ceased to be a contributory employee, and(b) the length of his relevant reckonable service is not less than 10 years, and
(c) notice that this paragraph is to apply is given in accordance with sub-paragraph (3) or (4).
(2) Where this paragraph applies, paragraphs 2 and 3 do not apply and the additional period is the shorter of—
(a) the period by which the person's reckonable service would have been increased if he had continued in the employment which he has ceased to hold until he attained the age of 65 years, and
(b) the period by which his reckonable service falls short of 20 years.
(3) Subject to sub-paragraph (4), notice that this paragraph is to apply must be given by the person to the appropriate administering authority, in writing, within one month after ceasing to hold his employment or such longer period as the authority may allow.
(4) If the person dies within the period allowed for giving notice without having given it, notice may be given—
(a) if the person was a man and has left a widow, by her, or
(b) if the person was a man and has not left a widow, or his widow has died without giving notice, by his executors, or
(c) if the person was a woman, by her executors,
within 6 months after the date of the person's death, or such longer period as the authority may allow.
5.-(1) Where-
(a) the whole of a person's relevant reckonable service is in respect of part-time service, and
(b) the reduction under regulation E25 is by the same proportion in respect of the whole period,
the additional period of reckonable service shall be determined in accordance with paragraphs 1 to 4 by reference to the period which would be the period of relevant reckonable service if the reduction required by regulation E25 were not made ("the unreduced period"), and then the period resulting from the application of those provisions shall be reduced as mentioned in that regulation.
(2) Where-
(a) the whole of a person's relevant reckonable service is in respect of part-time service, and
(b) different proportionate reductions fall to be made under regulation E25 in respect of different parts of that relevant reckonable service,
the additional period of reckonable service shall be determined in accordance with paragraphs 1 to 4 by reference to the period which would be the period of relevant reckonable service if the reductions required by regulation E25 were not made ("the unreduced period"), and then-
(i) the period resulting from the application of those provisions shall be apportioned between the different parts mentioned in
paragraph (b) in proportion to the respective lengths of the parts of the unreduced period attributable to each of them,(ii) each such apportioned part of the unreduced period shall be reduced as mentioned in that regulation, and
(iii) those reduced periods shall be aggregated together.
(3) Subject to sub-paragraph (4), where part only of a person's relevant reckonable service is in respect of part-time service, the additional period of reckonable service for the whole of his relevant reckonable service shall be-
(a) determined in accordance with paragraphs 1 to 4 (and, in so far as the reckonable service in respect of part-time service is concerned, by reference to the unreduced period); and
(b) reduced by multiplying it by the fraction of which-
(i) the numerator is the person's relevant reckonable service, determined, in so far as any reckonable service in respect of
part-time service is concerned, with the reduction required by regulation E25 (and, where different proportionate reductions fall to be made under regulation E25 in respect of different parts of the period of relevant reckonable service, determining the overall reduction as mentioned in sub-paragraph (2) above), and(ii) the divisor is the unreduced period.
(4) Where-
(a) apart from this sub-paragraph, sub-paragraph (3) would apply, and
(b) the person's relevant reckonable service includes not less than 13 121/365 years in respect of whole-time service,
then sub-paragraph (3) shall not apply and the additional period of reckonable service shall be determined in accordance with paragraphs 1 to 4 by reference to that period of whole-time service included in his relevant reckonable service.
(5) Where a person is in part-time service and his contractual hours are determined as mentioned in paragraph (iii) of the definition of "contractual hours" in regulation B2(6), (non-cyclical fluctuation) then, for the purposes of this paragraph-
(a) the lengths of the parts of the period of relevant reckonable service by reference to which different proportionate reductions fall to be made under regulation E25 shall be determined by reference to the periods mentioned in that paragraph, and
(b) the reduction under that regulation in respect of any such period shall be made by reference to the contractual hours over that period as determined under that paragraph.
REDUCTION OF BENEFITS ON EARLY PAYMENT
Where regulation E3(14) applies, benefits are reduced by the percentage shown in columns (2) and (3) of the Table below for the retirement pension for males and females respectively and column (4) of the Table for the retiring allowance opposite the period set out in column (1), being the period remaining from the date from which the person became entitled to receive benefits to the attainment of pensionable age; and where the period remaining is not an exact number of years the necessary interpolations are to be made in the Table.
TABLE
Period remaining (years) |
Percentage reduction |
||
Retirement pension |
Retiring allowance |
||
Male |
Female |
Both Sexes |
|
(1) |
(2) |
(3) |
(4) |
0 |
0 |
0 |
0 |
1 |
8 |
7 |
2 |
2 |
15 |
13 |
5 |
3 |
22 |
18 |
7 |
4 |
28 |
23 |
9 |
5 |
33 |
27 |
11 |
MODIFICATIONS TO PART E WHERE NO RIGHT TO RETIRING ALLOWANCE ETC.
1. In regulation E2(1), the words "and a lump sum retiring allowance" shall be deleted.
2. In regulation E3 —
(a) in paragraph (1), for the words "one eightieth" there shall be substituted "one sixtieth"; and
(b) paragraphs (2) to (11) shall be deleted.
3. In regulation E11 —
(a) in paragraph (1)(b), after the word "pension" there shall be inserted the words ", other than a pension under regulation E2(2),"; and
(b) paragraph (11) shall be deleted.
4. In regulation E17, paragraph (6)(a)(iii) and (v) shall be deleted.
5. In regulation E3, paragraphs (4) to (11) shall be deleted.
6. In regulation E11, paragraph (10) shall be deleted.
7. In regulation E6, for paragraphs (2) to (4) there shall be substituted —
" (2) Subject to paragraphs (3) and (5), the annual rate of a widow's long-term pension is the aggregate of—
(a) one four hundred and eightieth of her husband's pensionable remuneration multiplied by the length in years of his reckonable service before 1st April 1972, and
(b) one one hundred and sixtieth of his pensionable remuneration multiplied by the length in years of his reckonable service after 31st March 1972, and
(c) in the case of a person to whom regulation E2(1)(b)(i) applied or who dies in employment in which he was a pensionable employee, the amount ascertained by multiplying one one hundred and sixtieth of his pensionable remuneration by the length in years of the additional period of reckonable service determined in accordance with Schedule 10 or, in the case of a person who dies in employment as aforesaid, an additional period of reckonable service determined as if at the date of his death he were a person to whom regulation E2(1)(b)(i) applied.
(3) For the purpose of calculating the rate of the pension under paragraph (2), no account shall be taken of reckonable service before attaining the age of 60 years beyond a total of 40 years, and any reckonable service which is accordingly to be left out of account shall be taken from the beginning of the period of reckonable service." .
8. In regulation E8 —
(a) in paragraph (1), sub-paragraph (b) and the words "and then a children's long-term pension" shall be deleted;
(b) paragraph (2) shall be deleted; and
(c) in paragraph (4), the words "or (b) or paragraph (2)" shall be deleted.
9. In regulation E11—
(a) in paragraph (1)(b), the words "in relation to which this paragraph applies" shall be deleted;
(b) paragraph (2) shall be deleted;
(c) in paragraphs (4A) and (5)(a), for the words "and paragraph (2)(b) apply" there shall be substituted "applies";
(d) in paragraph (5)(b), for the words "and paragraph (2)(a) apply" there shall be substituted "applies";
(e) in paragraph (5), for the words from "the greater of" to the end of the paragraph there shall be substituted "the greater of
(B × C2) - E or C2 × (A - E)
F
";
(f) paragraphs (6), (7) and (9) shall be deleted;
(g) in paragraph (12), the words "Subject to paragraph (13)," shall be deleted; and
(h) paragraph (13) shall be deleted.
SURRENDER OF PART OF RETIREMENT PENSION
LIMITS ON AMOUNT SURRENDERED
1.—(1) The part of the retirement pension surrendered on any occasion—
(a) must be an exact number of pounds, and
(b) must secure for the beneficiary a pension of at least £39 per annum.
(2) The surrendered part must not, together with any parts previously surrendered—
(a) exceed the lower of—
(i) the amount which would result in the reduction of the retirement pension to less than the rate of the pension which would become payable to the beneficiary under this Schedule, or
(ii) one third of the retirement pension, or where regulation E14 (former teachers) applies one third of the retirement pension receivable after reduction under that regulation, or(b) be of an amount which would result in the reduction of the retirement pension to less than any minimum rate of equivalent pension benefits applicable under the Insurance Acts, or
(c) where the person's local government employment is or was contracted-out employment, be of an amount which would result in the retirement pension—(i) becoming payable at an annual rate less than that obtained by multiplying one eightieth of his pensionable remuneration by the length in years of the whole period of his service in contracted-out employment,
2. Where the person falls within regulation E20(2)(b), references in paragraph 1 to the retirement pension are references to the retirement pension which would become payable if he were to cease to hold his employment on the day on which the surrender takes effect.
PROCEDURE
3. Upon a person's first becoming eligible to notify his wish to surrender part of his retirement pension the appropriate administering authority shall send him a notice stating that provision has been made by these Regulations for the surrender of part of a retirement pension to a spouse or dependant and informing the person to whom the notice is addressed that he may on application to the authority obtain further information on the subject.
4. Where a person wishes to make a surrender he may—
(a) in the case of a pensionable employee who on ceasing to hold his employment becomes entitled to a retirement pension (in this Schedule referred to as "a retiring employee"), not more than 2 months before or within one month after the date on which he ceases to be employed; and
(b) in the case of a pensionable employee who would, if he were to retire from his employment, become entitled to a retirement pension (in this Schedule referred to as "a continuing employee"), within 2 months before or at any time after becoming a continuing employee and while he is still employed;
notify his desire to surrender a part of that retirement pension by completing a copy of the form specified at the end of this Schedule, or a form to the like effect, and sending it to the appropriate administering authority:
Provided that where the appropriate administering authority are satisfied that it has not been reasonably practicable for a retiring employee to notify his desire to surrender a part of a retirement pension within the time limit imposed by sub-paragraph (a) owing to circumstances beyond his control, they may at their discretion extend that limit to a date not more than 6 months after the date on which he ceases to be employed.
5. On receipt by the appropriate administering authority of a notification given by a person under paragraph 4, that authority shall—
(a) forthwith arrange for the person to be examined by a registered medical practitioner nominated by them and for a report to be given to them by the practitioner stating whether, in his opinion, the person is in good health, regard being had to his age; and if the opinion stated in such report is that the person is not in good health, the appropriate administering authority shall notify him accordingly and offer him an opportunity of a further examination by some other registered medical practitioner nominated by them with a view to that practitioner reporting to them on the state of the person's health; and
(b) require the person to furnish at his own expense—
(i) a certificate of his birth, except where the date of birth has been duly recorded by the authority and is not disputed;
(ii) in respect of a beneficiary who is the person's spouse, a birth certificate and a marriage certificate;
(iii) in respect of a beneficiary who is a dependant, a birth certificate and such evidence as may be appropriate to prove dependency,
and any other information or evidence which the authority consider necessary:
Provided that, if for any reason a birth or marriage certificate cannot be supplied, the authority may accept such other evidence of birth or marriage as they think fit in order to determine the age or the question of marriage of the person concerned, as the case may be.
6. Any fee payable to a practitioner in respect of an examination and report under paragraph 5 shall be paid by the person examined at the time of the examination.
7.—(1) Subject to the provisions of this Schedule, unless the appropriate administering authority are of the opinion, on consideration of a report obtained by them under paragraph 5, that the person to whom the report relates is not in good health or they are of the opinion that the evidence produced in regard to marriage or dependency is not satisfactory, they shall allow the surrender of such part of the retirement pension as is specified in the person's notification and as is in conformity with this Schedule and shall grant to the beneficiary named in the notification a pension, payable in the event of the beneficiary's surviving the person and to be calculated in accordance with regulation E20(4):
Provided that a decision by an appropriate administering authority to allow a surrender by a retiring employee shall not be made before the date on which he ceases to be employed and a decision by an appropriate administering authority to allow a surrender by a continuing employee shall not be made before the date on which he becomes such an employee.
(2) Notwithstanding anything in sub-paragraph (1), the appropriate administering authority shall, if they are dissatisfied with the evidence of marriage, but are nevertheless satisfied on the evidence already before them or after making such further enquiries as they think necessary that a person named as spouse in the notification given under paragraph 4 is a dependant of the person who gave the notification, treat the notification as if the person named therein as spouse had been named as a dependant of the person giving the notification.
(3) As soon as is reasonably practicable after coming to a decision in regard to a notification given by a person, the appropriate administering authority shall notify him that they have allowed a surrender in favour of the person named in his notification or that they have decided not to allow a surrender of any part of the retirement pension, as the case may be, and if the appropriate administering authority have allowed a surrender they shall also furnish him with a statement as to the amount of the pension to which the beneficiary may become entitled after his death and, if the person who gave the notification under paragraph 4 is a retiring employee, with a statement as to the amount of the reduced retirement pension to which he is entitled.
(4) A notification of a decision not to allow a surrender shall state the grounds for the decision.
(5) A notification sent to an employee in pursuance of sub-paragraph (3) shall, if it has been posted in a prepaid envelope addressed to the employee by the appropriate administering authority, be deemed to have been received by the employee at the time at which a letter would be delivered in the ordinary course of post.
8. A person who has given a notification of his desire to surrender a part of his retirement pension under paragraph 4 may cancel or amend the notification by a notice in writing addressed to the appropriate administering authority and posted in a prepaid envelope to, or left at, the principal office of the authority at any time before he has received notification from the authority that his surrender has been allowed.
9.—(1) A notification given by a person under paragraph 4 shall become null and void if—
(a) the beneficiary dies before the person receives notification from the appropriate administering authority that his surrender has been allowed; or
(b) the person dies at any time before midnight on the day on which the appropriate administering authority decide to allow the surrender.
(2) Subject as aforesaid, a surrender allowed in pursuance of a notification given by a person shall have effect as from the date on which the person ceases to hold his employment.
FORM OF NOTIFICATION OF SURRENDER
LOCAL GOVERNMENT SUPERANNUATION (SCOTLAND) REGULATIONS
(Regulation E20 and Schedule 13)
surrender of part of retirement pension
To [1]....................
Name of employing authority or former employing authority
....................
Particulars relating to person desiring to make the surrender
(a) Name in full..........
(b) Date of birth...........
(c) Address (private)....................
Particulars relating to beneficiary
(a) Name in full..........
(b) Date of birth...........
(c) Address (private)....................
(d) Sex..........
(e) Relationship of beneficiary to person desiring to make the surrender ..........
(f) If the beneficiary is spouse of person desiring to make the surrender, date of marriage ..........
A.[2] In pursuance of paragraph 4(a) of Schedule 13 to the above-mentioned Regulations, I hereby notify my desire to surrender in favour of the above-named beneficiary the under-mentioned part of the retirement pension to which, on ....................19........ I became/expect to become[99] entitled to receive payments in respect thereof.
B.[2] In pursuance of paragraph 4(b) of Schedule 13 to the above-mentioned Regulations, [hereby notify my desire to surrender in favour of the above-named beneficiary the under-mentioned part of the retirement pension to which, if I were to retire immediately/on....................19........[3], I would become entitled.
| £ | p | |||||||
| (1) Amount of retirement pension to be surrendered [4] | ||||||||
| (2) Amount of retirement pension expected after deduction of amount surrendered [5] | ||||||||
| (3) Pension to beneficiary expected in return for amount surrendered [6] | ||||||||
| Signature.......... | ||||||||
| Date.......... | ||||||||
Notes:
[1] Insert name of local authority administering the superannuation fund.
[2] Delete paragraph A or B, whichever does not apply.
[3] Delete the word or words which do not apply.
[4] This must be an exact number of pounds.
[5] This must not be less than the pension payable under the above-mentioned Regulations to the beneficiary.
[6] This must not be less than £39.
WOMEN'S SERVICES
1. Member of Queen Alexandra's Royal Naval Nursing Service or any reserve thereof.
2. Member of the Women's Royal Naval Service.
3. Woman medical or dental practitioner serving in the Royal Navy or any Naval reserve.
4. Member of Queen Alexandra's Imperial Military Nursing Service or any reserve thereof or of Queen Alexandra's Royal Army Nursing Corps or any reserve thereof.
5. Member of the Territorial Army Nursing Service or any reserve thereof.
6. Member of the Auxiliary Territorial Service.
7. Woman employed with the Royal Army Medical Corps or the Army Dental Corps with relative rank as an officer.
8. Member of Princess Mary's Royal Air Force Nursing Service or any reserve thereof.
9. Member of the Women's Auxiliary Air Force.
10. Woman employed with the Medical Branch or the Dental Branch of the Royal Air Force with relative rank as an officer.
11. Member of the Voluntary Aid Detachments employed under the Admiralty, Army Council or Air Council.
Regulations F6 and J3(3)
PUBLIC SERVICE SCHEMES
1. Regulations from time to time in force under the Police Pensions Act 1948 or the Police Pensions Act 1976.
2. Orders and Regulations from time to time in force under the Constabulary Acts (Northern Ireland) 1922 to 1949 or section 25 of the Police Act (Northern Ireland) 1970.
3. The Firemen's Pension Scheme brought into operation under section 26 of the Fire Services Act 1947, as in force from time to time.
4. Orders from time to time in force under section 10 of the Fire Services (Amendment) Act (Northern Ireland) 1950 ("the Act of 1950") or section 17 of the Fire Services Act (Northern Ireland) 1969 ("the Act of 1969"), and schemes from time to time in force under section 13 of the Act of 1950 or section 26 of the Act of 1969.
5. The Teachers (Superannuation) Act 1925 and Rules from time to time in force under that Act, a Teachers' Superannuation Scheme within the meaning of section 145(47) of the Education Scotland) Act 1962, and Regulations from time to time in force under section 102 of that Act or under the Teachers' Superannuation Act 1965, the Teachers' Superannuation Act 1967, the Teachers' Superannuation (Scotland) Act 1968 or section 9 of the Act of 1972.
6. A 1923 Act scheme within the meaning of the Teachers' (Superannuation) Act (Northern Ireland) 1950, and Regulations from time to time in force under the Teachers' Superannuation Acts (Northern Ireland) 1950 to 1967 or article 11 of the Superannuation (Northern Ireland) Order 1972.
7. Provisions of or under the Local Government Superannuation Act 1937, the Act of 1953, section 7 of the Act of 1972, or a local Act scheme, as in force from time to time, being provisions relating to the payment of pensions, allowances or gratuities by local authorities or other bodies in England.
8. Regulations from time to time in force under section 67 of the National Health Service Act 1946, section 66 of the National Health Service (Scotland) Act 1947 or section 10 of the Act of 1972.
9. Regulations from time to time in force under section 61 of the Health Services (Northern Ireland) Act 1948 or article 12 of the Superannuation (Northern Ireland) Order 1972.
10. Regulations from time to time in force under section 2 of the Local Government (Superannuation) Act (Northern Ireland) 1950, or article 9 of the Superannuation (Northern Ireland) Order 1972.
PROVISIONS IN RELATION TO FORMER EMPLOYEES OF HM
INDUSTRIAL POLLUTION INSPECTORATE AND SCOTTISH OFFICE
TRANSFERRING TO SEPA
1. The following provisions of this Schedule shall have effect in relation to a person to whom regulation G5 applies.
2. In relation to such a person who-
(a) if a man, had service which under the PCSPS Rules was reckonable service prior to 1st June 1972; or
(b) if a woman, had service which under the PCSPS Rules was reckonable service prior to 1st June 1972 or after 31st May 1972 but before 6th April 1988,
regulations E3(7) to (11) and, in regulation E11(3), the definition of D shall apply as if-
(i) references to reckonable service included references to that reckonable service; and
(ii) the reference to payment under regulation C8 which has been or is to be treated as having been completed included a reference to any contribution paid or treated as paid under the PCSPS Rules which would have reduced the potential lump sum contribution under rule 4.18 of the PCSPS Rules in the case of a man or rule 4.23c in the case of a woman.
3. Even in a case where a transfer value is not accepted by the fund authority under regulation J8 in relation to a person to whom regulation G5 applies-
(a) that person shall, for the purposes of-
(i) regulation E2(1)(b)(i) (permanent ill-health etc.);
(ii) regulation E2(1)(c)(i) (entitlement to preserved benefits);
(iii) regulation E3(12) (entitlement to additional period under Schedule 10 in cases of early retirement on grounds of ill-health);
(iv) regulation E4(2) (entitlement to ill-health lump sum retiring allowance); and
(v) regulation E5(1)(c)(i) (entitlement to widow's pension),be entitled to count as a period to which regulations D2, D3(6), D8A, D10, D11(1) and (3) and E29 apply the period which he would have been entitled to count under regulation J9(1)(b) if a transfer value had been accepted under regulation J8 in relation to him and his accrued rights under the Principal Civil Service Pension Scheme; and
(b) the additional period in relation to him referred to in regulation E3(12) shall be a period calculated as mentioned in paragraph 2 of Schedule 10, but on the assumption that his relevant reckonable service includes the period which he would have been entitled to count as a period of reckonable service under regulation J9(1)(a) if a transfer value had been accepted under regulation J8 in relation to him ("the PCSPS period").
4 . Where the Scottish Environment Protection Agency is paying, in recognition of the difference between the contribution rates of members of the Principal Civil Service Pension Scheme and pensionable employees, a supplement to any person, the amount of the supplement shall not be included in remuneration for the purposes of these Regulations.
5.-(1) If a person ceases to hold a local government employment and-
(a)
(i) his reckonable service and any qualifying service when added together amount to not less than two years, or
(ii) a transfer value from the trustees or managers of a personal pension scheme or self-employed pension arrangement has been and remains credited to the appropriate pension fund in relation to him; and
(b) he has attained the age of 50,
he is entitled, in respect of his SEPA service-
(i) to a retirement pension (calculated in accordance with regulation E3 and reduced in accordance with sub-paragraph (3)
below) and(ii) a retiring allowance (so calculated and so reduced),
which are payable to him, on his so requesting the administering authority in writing, either immediately on his ceasing to hold that employment or, at his option, at any time before he attains the age of 60.
(2) If a person to whom sub-paragraph (1)(a) applies has not attained the age of 50 when he ceases to hold the local government employment, he is entitled in respect of his SEPA service-
(i) to a retirement pension (calculated in accordance with regulation E3 and reduced in accordance with sub-paragraph (3) below) and
(ii)a retiring allowance (so calculated and so reduced),
which are payable to him, on his so requesting the administering authority in writing, either immediately on his attaining the age of 50 or, at his option, at any time before he attains the age of 60.
(3) Subject to regulation E1, for the purposes of sub-paragraphs (1) and (2) a person's retirement pension and retiring allowance are reduced by the appropriate percentage for the person's pension advancement period.
(4) In sub-paragraph (3)-
(a) "the person's pension advancement period" means the period remaining from the date from which the benefits become payable to the date of the person's 60th birthday; and
(b) "the appropriate percentage" means the percentage shown in tables produced from time to time by the Government Actuary for the purpose of calculating the reduction in a person's pension under sub-paragraph (3).
6. A person who has entered into a contract under the PCSPS Rules to purchase an additional period of membership under the Principal Civil Service Pension Scheme shall be entitled, for so long as he is in continuous pensionable employment of the Scottish Environment Protection Agency following his transfer to their employment as described in regulation G5(1)(c), to continue to make additional periodic payments as if they were made pursuant to an election made under regulation C5 or C6 of these Regulations and in respect of the same additional period of membership and in the same amount as required under the Principal Civil Service Pension Scheme, and Schedules 4 and 5 shall not apply.
7. A person who has elected under the Principal Civil Service Pension Scheme to pay contributions to an additional voluntary contributions scheme may continue, for so long as he is in continuous pensionable employment of Scottish Environment Protection Agency following his transfer to their employment as described in regulation G5(1)(c), to make voluntary contributions on the same terms as if the payment of contributions were made under regulation C9A of these Regulations and by notice under paragraph 1(1) of Schedule 7A.
8. The provisions of Schedule 7A, where applicable, shall have effect in relation to contributions payable under an additional voluntary contributions scheme referred to in paragraph 7 as if references in that Schedule to contributions under regulation C9A and notice under paragraph 1(1) (except the reference in paragraph 9 to a new election under regulation C9A by notice under paragraph 1 in relation to his new employment) were references to contributions to that additional voluntary contributions scheme and notice given to contribute to that scheme.
9. These Regulations-
(a) shall have effect in relation to a person to whom regulation G5 applies as if they conferred on him rights relating to service overseas corresponding to those which he would have enjoyed if he had remained subject to the PCSPS Rules; and
(b) shall continue so to have effect so long as the person is in continuous pensionable employment of the Scottish Environment Protection Agency following his transfer to their employment as described in regulation G5(1)(c).
10. In relation to a person to whom regulation G5 applies regulation J8(1) shall have effect as if for the words "within 12 months of entering local government employment" there were substituted the words "within 12 months of the coming into force of the Local Government Superannuation (Scottish Environment Protection Agency) (Scotland) Regulations 1997".
11.-(1) A person shall be entitled to treat his relevant employment as if it had been a period of pensionable employment for the purposes of calculating his pensionable remuneration.
(2) In sub-paragraph (1) "relevant employment" in relation to a person means his employment in the civil service of the State immediately before his transfer to the employment of the Scottish Environment Protection Agency, as described in regulation G5(1)(c), by virtue of which he was a member of the Principal Civil Service Pension Scheme.
12. Rules 1.6a and 1.7 of the PCSPS Rules shall continue to apply for the purposes of calculating a person's pensionable remuneration and the provisions of regulation E22 shall be modified accordingly in relation to him.
13. For the purposes of this Schedule "the PCSPS Rules" means the rules constituting the Principal Civil Service Pension Scheme.
PROVISIONS IN RELATION TO PERSONS FORMERLY
MEMBERS OF THE NATIONAL HEALTH SERVICE
SUPERANNUATION SCHEME FOR SCOTLAND
1. The following provisions of this Schedule shall have effect in relation to a person to whom regulation G6 applies.
2. In reckoning any period as qualifying service for the purposes of-
(a) regulation C12(1) (return of employee's contribution in certain cases),
(b) regulation E2(1) (entitlement to retirement pension and retiring allowance),
(c) regulation E3(12) (entitlement to additional period under Schedule 10 in cases of early retirement on grounds of ill-health),
(d) regulation E4(1) (ill-health lump sum retiring allowance),
(e) regulation E6(2)(b) (amount of widow's long-term pension) and
(f) paragraph 4(1) and (2) of Part I of Schedule 16 (transfer values: pre 1988 service),
such a person is entitled to count as a period to which regulations D2, D3(6), D8A, D10, D11(1) and (3) and E29 apply any service which for the purposes of the National Health Service Regulations he was entitled to count in relation to the employment in which he was an officer (within the meaning of those Regulations) for the purpose of determining whether he was entitled to a benefit under those Regulations, but for no other purpose.
3. Even in a case where a transfer value is not accepted by the fund authority under regulation J8 in relation to a person to whom regulation G6 applies, the additional period in relation to him referred to in regulation E3(12) shall be a period calculated as mentioned in paragraph 2 of Schedule 10, but on the assumption that his relevant reckonable service includes the period which he would have been entitled to count as a period of reckonable service under regulation J9(1)(a) if a transfer value had been so accepted.
4.-(1) If a person ceases to hold relevant local government employment and-
(a)
(i) his reckonable service and any qualifying service when added together amount to not less than two years, or
(ii) a transfer value from the trustees or managers of a personal pension scheme or self-employed pension arrangement has been and remains credited to the appropriate pension fund in relation to him; and
(b) he has attained the age of 50,
he is entitled, in respect of his relevant local government employment and transferred service-
(i) to a retirement pension (calculated in accordance with regulation E3 and reduced in accordance with sub-paragraph (2) below) and
(ii) a retiring allowance (so calculated and so reduced),
which are payable to him, on his so requesting the administering authority in writing, immediately on his ceasing to hold that employment.
(2) Subject to regulation E1, for the purposes of sub-paragraph (1) above a person's retirement pension and retiring allowance are reduced by the appropriate percentage for the person's pension advancement period.
(3) A person shall not be entitled to a retirement pension under this paragraph if the administering authority determine, having taken advice from their actuary, that the retirement pension, as reduced in accordance with sub-paragraph (2), would be insufficient to meet the liability to provide a guaranteed minimum pension.
(4) In sub-paragraph (2)-
"the person's pension advancement period" means the period remaining from the date from which the benefits become payable to the date of the person's 60th birthday; and
"the appropriate percentage" means the percentage shown in tables produced from time to time by the Government Actuary for the purpose of calculating the reduction in a person's pension under sub-paragraph (2).
5. A person who has entered into a contract under the National Health Service Regulations to purchase an additional period ofmembership under those Regulations shall be entitled, for so long as he is in relevant local government employment, to continue to make additional periodic payments as if they were made pursuant to an election made under regulation C5 or C6 of these Regulations and in respect of the same additional period of membership and in the same amount as required under the National Health Service Regulations, and Schedules 4 and 5 shall not apply.
6. A person who has elected under the National Health Service Regulations to pay contributions to an additional voluntary contributions scheme may continue, for so long as he is in relevant local government employment, to contribute to that scheme and on the same terms as if the payment of contributions were made under regulation C9A of these Regulations and by notice under paragraph 1(1) of Schedule 7A.
7. The provisions of Schedule 7A, where applicable, shall have effect in relation to contributions payable under an additional voluntary contributions scheme referred to in paragraph 5 as if references in that Schedule to contributions under regulation C9A and notice under paragraph 1(1) (except the reference in paragraph 9 to a new election under regulation C9A by notice under paragraph 1 in relation to his new employment) were references to contributions to that additional voluntary contributions scheme and notice given to contribute to that scheme.
8.-(1) A person shall be entitled to treat his relevant health board employment as if it had been a period of pensionable employment for the purposes of calculating his pensionable remuneration.
(2) In sub-paragraph (1) above "relevant health board employment" in relation to a person means his employment by a health board immediately before his transfer to the employment of the governing body of a university or designated institution or of the board of management of a college of further education, as described in regulation G6(1)(b), by virtue of which he was a member of the National Health Service Superannuation Scheme for Scotland.
9. In relation to a person to whom regulation G6 applies regulation J8(1) shall have effect as if for the words "within 12 months of entering local government employment" there were substituted the words "within 12 months of the coming into force of the Local Government Superannuation (Scotland) Amendment (No.3) Regulations 1997.
Regulation J9(1)(a)
CALCULATION OF RECKONABLE SERVICE TO BE CREDITED UNDER REGULATION J9(1)(a)
1. Where a transfer value has been paid to, and accepted by, the fund authority, there shall be credited to the person in respect of whom the payment was made a period of reckonable service calculated in accordance with paragraph 2.
2. For the purpose of paragraph 1—
(1) where the transfer value—
(a) is paid by the trustees or managers of a statutory scheme, or any other scheme which is at the appropriate date specified by the Secretary of State as a scheme which is to be treated as a statutory scheme for the purpose of this Schedule,
(b) represents all of the person's accrued rights in that scheme, and
(c) has been calculated in a manner consistent with the methods adopted and assumptions made by the fund authority in determining the amount of transfer values to be paid to schemes which are, or which fall to be treated as, statutory schemes under Schedule 16;
the period of reckonable service to be credited to the person shall be equal to the period of service which if used to calculate a transfer value to be paid to a superannuation scheme which is, or which falls to be treated as, a statutory scheme under Schedule 16 would produce an amount equal to the transfer value received by the fund authority, and in making the calculation regard shall be had to the person's age, rate of pensionable remuneration, marital status and, in addition, to any other factor notified to the fund authority by the trustees or managers of the scheme making the payment as having been taken into account in determining its amount; and
(2) in any other case the period of reckonable service credited to the person shall be calculated in a manner consistent with the methods adopted and assumptions made by the fund authority in determining the amount of transfer values to be paid to superannuation schemes (which do not fall to be treated as statutory schemes) under Schedule 16, due allowance being given for the expected increase in the pensionable remuneration of a local government employee between the appropriate date and the date on which the person in respect of whom the transfer value was paid would attain pensionable age.
(3) In this Schedule "appropriate date" means the date on which the person in respect of whom the transfer value is paid became a pensionable employee, or if the transfer value is received more than 12 months after that date, the date on which it is received.
Regulation J15(1)
MIS-SOLD PENSIONS - RESTITUTION PAYMENT
1. A restitution payment in relation to an individual shall be an amount equal to the total of-
(a) the capitalised value of the rights which would have accrued to him under these Regulations in respect of the period referred to in regulation B4B(4)(b) if he had been a pensionable employee throughout that period, including the capitalised value of any rights under the Pensions (Increase) Act 1971 and the Pensions (Increase) Act 1974; and
(b) the transfer value (if any) previously paid under regulation J2 to the personal pension scheme, increased by interest at a rate approved from time to time by the Government Actuary for that purpose on a daily basis over the period from the date on which the person ceased to be a pensionable employee as described in regulation J2(1)(b) to the date on which it is assumed, for the purpose of calculating the restitution payment, that a transfer value will be paid to the appropriate superannuation fund.
2. The amount, if any, calculated by virtue of paragraph 1(b) shall be at least equal to the amount of the cash equivalent transfer value, calculated and verified as required by Chapter IV of Part IV of the Pension Schemes Act 1993, which would be payable by the fund authority in respect of the period referred to in regulation B4B(4)(b) if the fund authority were to pay a cash equivalent transfer value in respect of that period immediately after the time at which the transfer payment is paid to them by the trustees or managers of the personal pension scheme.
3. In this Schedule-
"capitalised value" means the capitalised value at the material date as determined by the fund authority in such manner as shall be approved by the Government Actuary and using the then current tables of factors issued by the Government Actuary for calculating cash equivalent transfer values;
"material date" means the date on which information is requested as mentioned in regulation J15(1)(a) or, as the case may be, the date on which an election or application is made as mentioned in regulation J15(1)(b).
REVOCATIONS
(1) |
(2) |
Instruments revoked |
References |
| The Local Government Superannuation (Scotland) Regulations 1974 | S.I. 1974/812 |
| The- Local Government Superannuation (Scotland) Amendment Regulations 1975 | S.I. 1975/638 |
| The Local Government Superannuation (Scotland) Amendment Regulations 1978 | S.I. 1978/425 |
| The Local Government Superannuation (Scotland) Amendment (No. 2) Regulations 1978 | S.I. 1978/1378 |
| The Local Government Superannuation (Scotland) Amendment (No. 3) Regulations 1978 | S.I. 1978/1794 |
| The Local Government Superannuation (Scotland) Amendment (No. 4) Regulations 1978 | S.I. 1978/1926 |
| The Local Government Superannuation (Scotland) Amendment Regulations 1980 | S.I. 1980/198 |
| The Local Government Superannuation (Scotland) Amendment (No. 2) Regulations 1980 | S.I. 1980/342 |
| The Local Government Superannuation (Scotland) Amendment (No. 3) Regulations 1980 | S.I. 1980/1885 |
| The Local Government Superannuation (Scotland) Amendment Regulations 1981 | S.I. 1981/1892 |
| The Local Government Superannuation (Scotland) Amendment Regulations 1982 | S.I. 1982/385 |
| The Local Government Superannuation (Scotland) Amendment (No. 2)Regulations 1982 | S.I. 1982/1303 |
| The Local Government Superannuation (Scotland) Amendment Regulations 1983 | S.I. 1983/1421 |
| The Local Government Superannuation (Scotland) Amendment Regulations 1984 | S.I. 1984/254 |
| The Local Government Superannuation (Scotland) Amendment (No. 2) Regulations 1984 | S.I. 1984/1232 |
| The Local Government Superannuation (Scotland) Amendment Regulations 1986 | S.I. 1986/214 |
| The Local Government Superannuation (Funds) (Scotland) Regulations 1986 | S.I. 1986/1449 |