Legislation – The Teachers’ Pensions (Remediable Service) (Scotland) Regulations 2023

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Introduction

PART 1
Introductory provisions

1 Citation, commencement and extent

2 Interpretation

3 Delegation

PART 2
Remediable service statements

4 Requirements relating to remediable service statements

PART 3
Decisions about the treatment of remediable service

CHAPTER 1 Opted-out service elections

5 Application and interpretation of Chapter 1

6 Election in relation to relevant opted-out service

CHAPTER 2 Immediate choice decision for reformed scheme or legacy scheme benefits

7 Application and interpretation of Chapter 2

8 Immediate choice decision for reformed scheme or legacy scheme benefits: general

9 Immediate choice decision: additional requirements

10 Immediate choice decision: deemed section 6 election

CHAPTER 3 Deferred choice decision for reformed scheme or legacy scheme benefits

11 Application and interpretation of Chapter 3

12 Deferred choice decision for reformed scheme or legacy scheme benefits: general

13 Deferred choice decision to be made by M

14 Deferred choice decision to be made by a person other than M

15 Deferred choice election: deemed section 10 election

16 Deferred choice decision: additional requirements

PART 4
Provision about divorce and dissolution arrangements

CHAPTER 1 Pension credit and pension debit members

SECTION 1 Application and interpretation of Chapter 1

17 Application and interpretation of Chapter 1

SECTION 2 Pension sharing arrangements: information provided before 1 October 2023

18 Application and interpretation of Section 2

19 Meaning of “alternative amount”

20 Information provided before 1 October 2023: calculating a remediable credit adjustment

21 Information provided before 1 October 2023: applying a remediable credit adjustment

22 Information provided before 1 October 2023: recalculating D’s reduction of benefit

SECTION 3 Information provided on or after 1 October 2023

23 Application and interpretation of Section 3

24 Information provided on or after 1 October 2023: calculation of pension credits and debits

25 Information provided on or after 1 October 2023: recalculating D’s reduction of benefit

CHAPTER 2 Arrangements on divorce, annulment or dissolution other than a pension sharing order or agreement

26 Arrangements other than a pension sharing order or agreement: calculating the value of pension benefits

PART 5
Voluntary contributions

CHAPTER 1 General

27 Interpretation of Part 5

28 Requirement to determine the value of flexibilities in a member’s alternative scheme

29 Election in relation to remediable voluntary contributions

30 Disapplication of scheme rules where rights are determined, varied or conferred

31 Variation of the period during which a buy-out election may be made

CHAPTER 2 Immediate choice members

32 Application of Chapter 2

33 Treatment of legacy scheme additional pension where reformed scheme benefits chosen

34 Treatment of reformed scheme flexibilities where legacy scheme benefits take effect

35 Treatment of scheme flexibilities in payment

CHAPTER 3 Deferred choice members

SECTION 1 Application of Chapter 3

36 Application of Chapter 3

SECTION 2 Provision about remedial voluntary contributions on the entry into force of section 2(1) of PSPJOA 2022

37 Application of Section 2

38 Treatment of rights to reformed scheme flexibilities on the entry into force of section 2(1) of PSPJOA 2022

39 Agreement to waive payment of a compensatable amount

SECTION 3 Provision about remediable voluntary contributions on a deferred choice decision

40 Variation of legacy scheme additional pension where reformed scheme benefits chosen

41 Reinstatement of reformed scheme flexibilities where reformed scheme benefits chosen

42 Treatment of waived compensatable amount where legacy scheme benefits take effect

CHAPTER 4 Remedial arrangements to pay voluntary contributions to the legacy scheme

43 Remedial arrangements to pay voluntary contributions to secure legacy scheme additional pension

PART 6
Transfers

CHAPTER 1 General

44 Interpretation of Part 6

45 Transferred out remediable service statements

CHAPTER 2 Transfers on a cash equivalent basis

SECTION 1 Transfers before 1 October 2023

46 Transfers out before 1 October 2023

47 Transfers in before 1 October 2023

SECTION 2 Transfers on or after 1 October 2023

48 Application of Section 2

49 Transfers out on or after 1 October 2023

CHAPTER 3 Transfers on a club basis

SECTION 1 Club transfers before 1 October 2023

50 Club transfers out before 1 October 2023

51 Club transfers in before 1 October 2023

SECTION 2 Club transfers on or after 1 October 2023

52 Application of Section 2

53 Club transfers out on or after 1 October 2023

54 Club transfers in on or after 1 October 2023

CHAPTER 4 Variation of transfer application periods

55 Variation of transfer application periods

CHAPTER 5 Treatment of rights secured by virtue of a remediable value

56 Application and interpretation of Chapter 5

57 Transferred in remediable rights treated as being in the legacy scheme

58 Varying the value of benefits secured by virtue of transferred in remediable rights

59 Benefits already paid in relation to transferred in remediable rights

60 Pension benefits and lump sum benefits in relation to transferred in remediable rights

PART 7
Provision about special cases

CHAPTER 1 Ill-health retirement

61 Interpretation of Chapter 1

62 Determining whether a member meets the ill-health retirement criteria in each scheme

63 Provisions about ill-health retirement benefits following reassessment

64 Ill-health retirement benefit payable in transitional cases

CHAPTER 2 Miscellaneous special cases

65 Protection of the amount of pension payable to an eligible child

66 Immediate choice members with excess teacher service

CHAPTER 3 Premature retirement

67 Compensation for premature retirement

68 Payment of annual allowance tax charges and provision of information

PART 8
Liabilities and payment

CHAPTER 1 Application of Part 8

69 Application of Part 8

CHAPTER 2 Interest, compensation and netting off

70 Interest

71 Indirect compensation

72 Applications for compensation or indirect compensation

73 Netting off

CHAPTER 3 Reduction and waiver of liabilities

74 Requirement to reduce liabilities by tax relief amounts

75 Power to reduce or waive amounts owed by a person to the scheme manager

76 Agreement to waive a liability owed by the scheme manager in respect of an immediate correction

CHAPTER 4 Payment of net liabilities

77 Application of Chapter 4

78 Payment of amounts owed to the scheme manager

79 Payment of amounts owed to a person

SCHEDULES

SCHEDULE Eligible decision-makers for deceased members

Signature

Explanatory note

Changes to legislation:

There are currently no known outstanding effects for The Teachers’ Pensions (Remediable Service) (Scotland) Regulations 2023, CHAPTER 1. Help about Changes to Legislation

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PART 3Decisions about the treatment of remediable service

CHAPTER 1Opted-out service elections

Application and interpretation of Chapter 1
5.

(1)

This Chapter applies to and in respect of a member (“M”) with opted-out service14 in an employment or office in relation to the legacy scheme.

(2)

In this Chapter—

opted-out service decision-maker” means the person who may make an opted-out service election under regulation 6(2),

relevant opted-out service” means the service referred to in paragraph (1).

Annotations:
Commencement Information

I1Reg. 5 in force at 1.10.2023, see reg. 1(b)

Election in relation to relevant opted-out service
6.

(1)

An election (an “opted-out service election”) may be made in relation to M’s relevant opted-out service in accordance with this Part and section 5 of PSPJOA 2022.

(2)

An opted-out service election may be made—

(a)

by M, or

(b)

where M is deceased, by the eligible decision-maker determined in accordance with the schedule.

(3)

Where a person (“P”) other than the scheme manager is the opted-out service decision-maker, an opted-out service election may only be made after the scheme manager determines an application which is—

(a)

made by or F1on behalf of M,

(b)

in a form and manner determined by the scheme manager,

(c)

received by the scheme manager during the period beginning on 1 October 2023 and ending at the end of 30 September 2024, and

(d)

accompanied by such information—

(i)

which is within P’s possession, or

(ii)

which P may reasonably be expected to obtain,

that the scheme manager may by written notice require P to provide in relation to the decision which caused the service in question to become opted-out service.

(4)

As soon as is reasonably practicable after receipt of an application, the scheme manager must—

(a)

determine whether an opted-out service election may be made in relation to M, and

(b)

notify the person who made the application whether such an opted-out service election may be made.

(5)

Where the scheme manager is the opted-out service decision-maker, the scheme manager must, as soon as is reasonably practicable after determining that they are the opted-out service decision-maker, determine whether to make an opted-out service election in relation to M.

(6)

The scheme manager must refuse an application unless both the following conditions are met—

(a)

the decision by virtue of which the member’s service became opted-out service was communicated to the scheme manager on or after 10 March 2012, and

(b)

the decision by virtue of which the member’s service became opted-out service was made pursuant to a relevant breach of a non-discrimination rule15.

(7)

An opted-out service election to be made by—

(a)

a person other than the scheme manager is made when the person confirms that an opted-out service election is to be made following receipt of the notification mentioned in paragraph (4)(b),

(b)

the scheme manager is made at the time determined by the scheme manager.

(8)

See section 5(2) to (4) of PSPJOA 2022 about the effect, timing and irrevocability of an opted-out service election.

14

See section 36 of PSPJOA 2022 for the meaning of “opted-out service”.

15

See section 25(8) of PSPJOA 2022 for the meaning of “non-discrimination rule” and section 25(9) for the circumstances in which breach of a non-discrimination rule is “relevant”.