
1 

(1) These Regulations may be cited as the Teachers’ Superannuation and Pension Scheme (Miscellaneous Amendments) Regulations 2019.
(2) Subject to paragraph (3), these regulations come into force on 1 April 2019.
(3) Regulations 2 and 3 come into force on 1 September 2019.
2 
The Teachers' Superannuation (Scotland) Regulations 2005  are amended in accordance with regulation 3.
3 
In regulation H3 (employers' contributions), in paragraph (3)(a) for  “17.2%” substitute “23.0%
          ”.
4 
The Teachers' Pension Scheme (Scotland) (No. 2) Regulations 2014  are amended in accordance with regulation 5.
5 
In regulation 186 (employers' contributions), for paragraphs (b) and (c) substitute—“
(b) 17.2% from 1 September 2015 to  31 August 2019,
(c) 23% from 1 September 2019,
(d) at the rate determined in each successive valuation report under paragraph 1 of Schedule 4 with effect from a date to be notified to employers by the scheme manager.”.
6 
The Teachers' Superannuation and Pension Scheme (Additional Voluntary Contributions (Scotland) Regulations 2017  are amended in accordance with regulations 7 and 8.
7 
In regulation 12 (retirement and dependants' pensions)—
(a) in paragraph (1), after paragraph (b) insert—“
(c) in the case of a person who applies for retirement benefits under regulation E6(5) of the 2005 Regulations or for an ill health pension under the 2014 Regulations (as defined in regulation 3 of those regulations), the date these retirement benefits become payable”,
(b) in paragraph (11), for  “(Z)” substitute “
                (2)
              ”.
8 
In regulation 14 (pension sharing on divorce), in paragraph (8), for  “12(5), (6)” substitute “
            12(6)
          ”.
KATE FORBES

Authorised to sign by the Scottish Ministers

St Andrew's House,

Edinburgh
We consent
MIKE FREER
CRAIG WHITTAKER

Two of the Lords Commissioners of her Majesty's Treasury
