
2019 No. 48
Pensions
The Teachers' Superannuation and Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2019
Made 13th February 2019
Laid before the Scottish Parliament 15th February 2019
Coming into force 1st April 2019
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 9 and schedule 3 of the Superannuation Act 1972  and section 1(1) and 1(2)(d), and paragraph 4(b) of schedule 2 of the Public Service Pensions Act 2013 , and all other powers enabling them to do so.In accordance with section 9(5) of the Superannuation Act 1972, the Scottish Ministers have consulted with representatives of education authorities and of teachers and with such representatives of other persons likely to be affected by these Regulations as appear to them to be appropriate.In accordance with section 21(1) of the Public Service Pensions Act 2013, the Scottish Ministers consulted the representatives of such persons as appeared to the Scottish Ministers likely to be affected by these Regulations.In accordance with section 9(1) of the Superannuation Act 1972 and section 3(5) of the Public Service Pensions Act 2013, these Regulations are made with the consent of the Treasury .
Citation and commencement
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.
Amendment to the Teachers' Superannuation (Scotland) Regulations 2005
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%
          ”.
Amendment to the Teachers' Pension Scheme (Scotland) (No. 2) Regulations 2014
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.”.
Amendment to the Teachers' Superannuation and Pension Scheme (Additional Voluntary Contributions) (Scotland) Regulations 2017
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
