Legislation – The Teachers’ Pension Scheme (Remediable Service) Regulations 2023

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PART 7Provision about special cases

CHAPTER 2Miscellaneous special cases

Protection of the amount of pension payable to an eligible child65.

(1)

This regulation applies where—

(a)

immediately before 1st October 2023, a child pension is in payment to an eligible child (“E”) in respect of the remediable teacher service of a deceased member (“M”),

(b)

there is a surviving adult (“S”) in relation to the deceased member,

(c)

E is not in the care of S, and

(d)

S makes an immediate choice decision which would (disregarding this regulation) result in a decrease in the rate of child pension payable to E in respect of M’s remediable teacher service.

(2)

Where this regulation applies—

(a)

E does not owe the scheme manager a liability under section 14(3) of PSPJOA 2022 in respect of the child pension, and

(b)

the rate of child pension continues to be the rate that was payable before the decision was made.

Immediate choice members with excess teacher service66.

(1)

This regulation applies in relation to an immediate choice member (“M”) who has excess teacher service within the meaning of section 110(2)(b) of PSPJOA 2022 (“relevant excess teacher service”).

(2)

Section 2(1) of PSPJOA 2022 does not apply in relation to M’s remediable teacher service until the sooner of—

(a)

an immediate choice decision being made in relation to that service, or

(b)

the end of the section 6 election period in relation to M.

(3)

Where—

(a)

section 2(1) of PSPJOA 2022 has effect in relation to M’s remediable teacher service, and

(b)

a section 6 election has been made, or deemed to have been made, in relation to that service,

section 4(4) of PSPJOA 2022 does not apply in relation to M’s relevant excess teacher service (and, accordingly, the relevant Chapter 1 legacy scheme in relation to that excess teacher service is the legacy scheme).

Premature retirement67.

No annual compensation or lump sum compensation to which M is eligible under regulation 9 or 14 of the Teachers (Compensation for Redundancy and Premature Retirement) Regulations 201524 is to be treated as a pension benefit or a lump sum benefit for the purposes of PSPJOA 2022 or these Regulations.

Payment of annual allowance tax charges and provision of information68.

Where a remedy member is unable to give an effective notice to the scheme administrator under section 237B(3) of FA 200425 in relation to an in-scope tax year (within the meaning of direction 7(7) of the PSP Directions 2022) because the time limit in section 237BA26 has passed, direction 7(2) to (6) of the PSP Directions 2022 applies in relation to the remedy member.