The Teachers' Superannuation (Consolidation) Regulations 1988

Expression	Meaning
“Accepted school”	Construe in accordance with regulation B4.
“Act”	Any reference to an Act of a specified year is a reference to an Act relating to the superannuation of teachers enacted in that year.
“Actuarial”	Determined by, or in accordance with tables prepared by, the Government Actuary.
“Additional contributions”, “additional period”	In relation to family benefits, the expressions are to be construed in accordance with paragraph 1(3) of Schedule 6.
“Admitted service”	Service to which, immediately before 1st May 1975, Part VIII of the Teachers' Superannuation Regulations 1967[^f00046] applied.
“Approved superannuation scheme”	An occupational pension scheme which— is a statutory scheme, or is approved under Chapter I of Part XIV of the Income and Corporation Taxes Act 1988[^f00047] and does not fall within section 591(2)(h) of that Act, or immediately before 1st November 1988 was an approved superannuation scheme for the purposes of Part IV of the 1976 Regulations.
“Average salary”	Construe in accordance with regulation E29.
“Cash equivalent”, “part cash equivalent”	The first expression means a cash equivalent mentioned in paragraph 12(1) of Schedule 1A to the Social Security Pensions Act 1975[^f00048]; the second expression means the cash equivalent of any part of the benefits mentioned in that sub-paragraph which is prescribed under sub-paragraph (2A) (continuation in employment after termination of pensionable service).
“Child”	Construe in accordance with regulation E21.
“Club scheme”	A statutory scheme or a scheme for the time being treated, with the agreement of the Treasury, as a statutory scheme.
“Comparable British service”	Service which is pensionable under a superannuation scheme for teachers in public employment in any part of the British Islands outside England and Wales.
“Contracted-out employment”, “contracted-out scheme”	Construe in accordance with sections 30 and 32 respectively of the Social Security Pensions Act 1975[^f00049].
“Contributable salary”	Construe in accordance with regulation C1.
“Contributions equivalent premium”	A premium under section 42 of the Social Security Pensions Act 1975[^f00050].
“Contributions refund period”	A period in respect of which contributions have been or are to be repaid and— have not been, or fallen to be treated as having been, returned, or have been returned but have since been repaid.
“Credited service”	The meaning given in paragraph 1(6) of Schedule 6.
“Effective reckonable service”	Construe in accordance with regulation E30.
“Employment”	Employment under a contract of service.
“Entitled”	Any reference to a person entitled to payment of retirement benefits is to be construed as including a reference to a person who has not applied for payment of them.
“Equivalent pension benefits”	The meaning given by section 57(1) of the National Insurance Act 1965[^f00051].
“Family benefits”	Benefits payable under regulations E21 to E28.
“Family benefit service”	Construe in accordance with regulation E26.
“Full-time”	Employment is “full-time” if the contract so describes it (whether expressly or otherwise) and entitles the employee to remuneration at an annual, termly or monthly rate.
“Guaranteed minimum”	A guaranteed minimum under section 35 of the Social Security Pensions Act 1975[^f00052].
“Guaranteed minimum pension”	Construe in accordance with section 26(2) of the Social Security Pensions Act 1975[^f00053].
“Incapacitated”	A person is incapacitated— in the case of a teacher, an organiser or a supervisor, while he is incapable by reason of infirmity of mind or body of serving efficiently as such, and in any other case, while he is incapable by reason of such infirmity of earning his livelihood and is not maintained out of money provided by Parliament or raised by a rate.
“Independent school”	The meaning given in section 114(1) of the Education Act 1944[^f00054].
“Member”	The meaning given in paragraph 1(1) of Schedule 6.
“The Modification Regulations”	The National Insurance (Modification of Teachers' Pensions) Regulations 1948[^f00055].
“The 1966 Regulations”	The Teachers' Superannuation (Family Benefits) Regulations 1966[^f00056].
“The 1967 Regulations”	The Teachers' Superannuation Regulations 1967[^f00057].
“The 1970 Regulations”	The Teachers' Superannuation (Family Benefits) Regulations 1970[^f00058].
“The 1976 Regulations”	The Teachers' Superannuation Regulations 1976[^f00059].
“Normal contributions”, “normal service”	Construe in accordance with paragraph 1(2) of Schedule 6.
“Occupational pension scheme”	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.
“Organiser”	A person in employment which involves the performance of duties in connection with the provision of education or services ancillary to education.
“Part-time”	Employment is “part-time” if— the contract requires the employee to work for less than the whole of the working week and entitles him to remuneration at a rate expressed as a proportion of the annual rate for a comparable full-time employment, or he is employed in place of a person regularly employed and the contract is a short-term one which entitles him to remuneration expressed as a proportion of the annual rate for a comparable full-time employment.
“Payment in lieu of contributions”	A payment in lieu of contributions under Part III of the National Insurance Act 1965.
“Pensionable employment”	In relation to any time before 1st November 1988, the expression means employment in reckonable service for the purposes of the 1976 Regulations or previous provisions.In relation to any time after 31st October 1988, the expression is to be construed in accordance with Part B.
“The Pensions Act”	The Social Security Pensions Act 1975.
“Personal pension scheme”	The meaning given in section 84(1) of the Social Security Act 1986[^f00060].
“Previous provisions”	Provisions contained in or made under an enactment relating to the superannuation of teachers which were in force at any time before 1st January 1977.
“Qualified for retirement benefits”	Construe in accordance with regulation E3.
“Qualifying public service scheme”	Construe in accordance with regulation D6(2) and (3).
“Reckonable service”	Construe in accordance with regulation D1.
“Relief teacher”	A person in pensionable employment which falls within (b) of the definition of “part-time”.
“Retirement benefits”	Construe in accordance with regulation E2.
“Retirement lump sum”	A retirement lump sum payable under Part E.
“Retirement pension”	A retirement pension payable under Part E.
“Scheme managers”	In relation to a statutory scheme the expression means the Minister of the Crown or local authority or police or fire authority administering the scheme; in relation to any other scheme it means the person responsible for the management of the scheme.
“Services education officer”	An officer, other than one whose service as an officer qualifies him for retired pay, serving in the Armed Forces of the Crown as a teacher or supervisor and holding— a short service commission in the Royal Navy, the regular Army, the Women’s Royal Naval Service or the Women’s Royal Army Corps, or a short or medium service commission in the education branch or physical fitness branch of the Royal Air Force, or as an officer serving in either of those branches, a short service commission in the Women’s Royal Air Force.
“Specified country service”	The expression includes— service before 25th March 1972 which was, for the purposes of Part IX of the 1967 Regulations[^f00061], service in a specified country as a services civilian teacher, service after 24th March 1972 and before 1st January 1977 which if section 25 of the Superannuation Act 1965[^f00062] had continued in force would have been such service as is mentioned in (a) above, and service after 31st December 1976 and before 1st January 1980 in continuation of such service as is mentioned in (b) above.
“State pensionable age”	In the case of a man, 65; in the case of a woman, 60.
“Statutory scheme”	A scheme established under section 1 of the Superannuation Act 1972; arrangements for superannuation maintained in pursuance of regulations made, or having effect as made, under section 7 or 10 of that Act or under the Police Pensions Act 1976[^f00063] or the Superannuation (Northern Ireland) Order 1972[^f00064]; the Firemen’s Pension Scheme made under the Fire Services Act 1947[^f00065].
“Supervisor”	A person employed in a capacity connected with education which to a substantial extent involves the control or supervision of teachers.
“Teacher’s pension”	An annual allowance which became payable under the 1976 Regulations or previous provisions or a retirement pension.
“Terminal sum”	The expression includes a retirement lump sum, a short service incapacity grant, a refund of contributions and any sum payable on death.

SCHEDULE 2 — PENSIONABLE EMPLOYMENT

PART I — EMPLOYMENTS PENSIONABLE WITHOUT ELECTION

1

Teacher employed by, or in a school or establishment of further education maintained by, a local education authority.

2

Teacher in a special school not maintained by a local education authority.

3

Teacher in a school, other than a special school, in respect of which grants are made by the Secretary of State to the person responsible for its management.

4

Teacher, organiser or supervisor employed—

• (a) in an independent school which is for the time being recognised by the Secretary of State as a city technology college, or

• (b) in connection with a proposed independent school the proposals for which are for the time being recognised by the Secretary of State as proposals for a city technology college.

5

Teacher in an establishment providing further education in respect of which grants are made to the governing body by the Secretary of State, by a body to which grants are made by the Secretary of State, or by a local education authority, other than—

• (a) a university or college of a university,

• (b) the Royal College of Art, and

• (c) the Cranfield Institute of Technology.

6

Teacher employed in—

• (a) a community home within the meaning of Part IV of the Child Care Act 1980[^f00066],

• (b) a voluntary home as defined in section 56 of that Act[^f00067], or

• (c) a home of the kind referred to in section 80 of that Act.

7

Teacher employed by a local authority or a voluntary organisation in an establishment which provides facilities under arrangements approved under section 19 of the Children and Young Persons Act 1969[^f00068].

8

Teacher in—

• (a) a residential care home within the meaning of Part I of the Registered Homes Act 1984, or

• (b) a mental nursing home as defined in section 22 of that Act,

who at any time before the commencement of Part III of the Mental Health Act 1959[^f00069] was in pensionable employment in a certified institution as defined in section 71 of the Mental Deficiency Act 1913[^f00070].

9

Teacher in a special hospital provided by the Secretary of State under section 4 of the National Health Service Act 1977[^f00071] (“the 1977 Act”).

10

Teacher employed for the purpose of instructing, training, or superintending the occupation of persons suffering from mental impairment, severe mental impairment, psychopathic disorder or mental illness—

• (a) in a hospital provided by the Secretary of State in accordance with the 1977 Act, or

• (b) by a voluntary organisation to which—

• (i) contributions are made by a local authority under section 65 of the Health Services and Public Health Act 1968[^f00072], or

• (ii) facilities are made available under section 23 of the 1977 Act[^f00073], or

• (c) by a local authority in the exercise of its functions under paragraph 2 of Schedule 8 to the 1977 Act[^f00074].

11

Teacher employed by the Field Studies Council.

12

Teacher employed in pursuance of arrangements made by the Secretary of State with the governors of any establishment which by virtue of the European Communities (European Schools) Order 1972[^f00075] has the legal capacities of a body corporate.

13

Organiser employed as a youth and community worker by a local education authority for the purposes of their functions under section 41 or 53 of the Education Act 1944[^f00076].

PART II — EMPLOYMENTS PENSIONABLE ON ELECTION

14

Teacher in an institution for the further education and training of disabled persons.

15

Teacher employed in or in connection with an establishment for providing social or physical training, being training there in respect of which grants are made by the Secretary of State, the Sports Council or the Sports Council for Wales, whose principal duty is to attend the establishment and provide the training or supervise its provision.

16

Teacher employed by the Royal National Institute for the Blind for the purposes of its National Mobility Centre.

17

Teacher employed by the Spastics Society in its Staff Training College.

18

Teacher employed by the Commonwealth Institute.

19

Teacher employed by a person to whom grants are made by either the Secretary of State or a local education authority in respect of expenditure incurred for the purpose for which the teacher is employed.

20

Organiser employed by—

• (a) the Sports Council, or

• (b) the Sports Council for Wales, or

• (c) any other body, except a local education authority, to which grants—

• (i) are made by either of those Councils or by a local education authority, or

• (ii) are or have been made by the Secretary of State,

in respect of expenditure incurred for the purpose for which the organiser is employed.

21

Teacher, supervisor or youth worker employed by the Ministry of Defence in service with the Armed Forces of the Crown or for purposes connected with the Armed Forces, unless—

• (a) the Principal Civil Service Pension Scheme applies to him, or

• (b) he was engaged outside the United Kingdom and had not previously been in other pensionable employment.

22

Services education officer.

23

Organiser employed as a youth and community worker by a body to whom grants are made by a local education authority in the exercise of their functions under section 41 or 53 of the Education Act 1944.

24

Organiser employed by—

• the City and Guilds of London Institute,

• the Associated Examining Board,

• a Regional Advisory Council for Further Education,

• the Council for National Academic Awards,

• the Business and Technician Education Council,

• the Catholic Education Council,

• a Roman Catholic Diocesan Schools Commission,

• the Spastics Society,

• the Royal National Institute for the Blind,

• a Diocesan Education Committee established under the Diocesan Education Committees Measure 1955[^f00077],

• the National Nursery Examination Board,

• the National Society for Promoting Religious Education,

• the Independent Schools Careers Organisation,

• the Association of Christian Teachers,

• the East Midlands Further Education Council,

• the Yorkshire and Humberside Association for Further and Higher Education,

• the North of England Institute for Christian Education, or

• the Field Studies Council.

25

Teacher in a university who—

• (a) was employed as a teacher in an establishment of further education described in paragraph 1 or 5 which has ceased to fall within that description and become part of the university, and

• (b) was so employed immediately before it did so.

SCHEDULE 3 — MAXIMUM LENGTH OF ADDITIONAL PERIODS

1

• (1) Subject to paragraph 2, the maximum length of the period in respect of which an election may be made under regulation C3 or C8 is A−B, where—

• A is the length of time specified in the second column of the Table below against the person’s adjusted age, and

• B is the length of any additional period already purchased or in course of being purchased by him. TABLE Adjusted ageLength of time Under 5030 years50 and under 5123 years51 and under 5216 years52 and under 539 years53 and under 542 years54 and overTwice the difference in days between the adjusted age and 55 years

• (2) A person’s adjusted age—

• (a) if he has continued in pensionable employment since the start of his first such employment and has not been credited with reckonable service on the receipt of a transfer value in respect of comparable British service, is his age at the start of his first pensionable employment, and

• (b) in any other case, is C−D, where—

• C is his age at the start of his most recent pensionable employment, and

• D is the total of the time he had then spent in pensionable employment and the length of any reckonable service with which he has been credited on the receipt of a transfer value in respect of comparable British service.

2

• (1) This paragraph applies to a person who—

• (a) has been credited with admitted service, or

• (b) at the start of his most recent pensionable employment was entitled in respect of a former employment to material benefits, whether or not they had then become payable.

• (2) Material benefits comprise—

• (a) any benefits by way of pension, allowance, lump sum or gratuity whose actuarial equivalent as an annuity for life from the age of 60 would be more than £104 a year, and

• (b) any refund of contributions which, together with any interest payable, exceeded £2,000 and which was received after the person attained the age of 45.

• (3) Where this paragraph applies and the number of years calculated in accordance with sub-paragraph (4) is lower than the number specified against the person’s adjusted age in the Table, paragraph 1(1) applies with the substitution of that lower number as “A”.

• (4) The number of years is the highest one that secures that E+F+G+H does not exceed J, where—

• E is the actuarial equivalent as an annuity for life from the age of 60 of any material benefits,

• F is the actuarial equivalent as such an annuity of any benefits attributable to admitted service,

• G is the actuarial equivalent as such an annuity of the notional retirement lump sum,

• H is the annual amount of the notional pension, and

• J is two thirds of the notional average salary.

• (5) The notional retirement lump sum, pension and average salary—

• (a) where the election is made before the person attains the age of 60, are those resulting from the assumptions that he continues in pensionable employment until that age and then becomes entitled to retirement benefits and that the salary scale applicable at the date of the election continues to apply, and

• (b) where the election is made after the person has attained the age of 60, are those resulting from the assumptions that he ceased to be in pensionable employment on his 60th birthday and then became entitled to retirement benefits.

3

• (1) This paragraph applies where a person—

• (a) has elected to pay additional contributions under regulation C3, or

• (b) has continued to pay additional contributions by virtue of regulation C5(1) (elections made before 30th August 1982),

and before attaining the age of 60 and before the end of the period during which they were to be paid he ceases to be in full-time pensionable employment, otherwise than by reason of his death or his becoming incapacitated or becoming entitled to retirement benefits by virtue of regulation E4(7) (redundancy, etc.).

• (2) Where this paragraph applies, any right to elect to make a lump sum payment may be exercised only to the extent that it does not result in the addition to the service that he would otherwise have been entitled to count as reckonable service of more than—

$$(A-D)and (BC-D)$ where— A is the longest period in respect of which he could have elected to pay the additional contributions, B is the length of his reckonable service, excluding any past period reckonable by virtue of additional contributions, when he ceased to be in full-time pensionable employment, C is the total of B and the period beginning at the cessation and ending immediately before his 60th birthday, and D is the length of the past period or periods reckonable at the time of the cessation by virtue of all additional contributions.$

SCHEDULE 4 — ADDITIONAL CONTRIBUTIONS FOR PAST PERIOD

PART 1 — METHOD A

1

• (1) In this Part (and throughout this Schedule) “the principal election” means the election made under regulation C3, “the past period” means the period specified under regulation C3(12)(a), and “the contribution period” means the period specified under regulation C3(12)(c).

• (2) During any period for which a person is paying additional contributions for a current period under regulation C8, for the purposes of this Part (and of Part III)—

• (a) he is to be treated as being in full-time pensionable employment, and

• (b) his contributable salary is the notional salary described in regulation C8(7).

2

• (1) The contribution period must be one of not less than one year, and begins on the first day of the month following that in which the election becomes irrevocable under regulation C3(13).

• (2) The contribution period and the past period must be such that A+B does not exceed 15 per cent of his contributable salary for the time being, where—

• A is the rate at which the additional contributions are payable, and

• B is the rate at which he pays other contributions under Part C (except any treated for the purposes of regulation G2 as employer’s contributions) or towards the provision of a pension otherwise than under these Regulations.

3

Subject to paragraphs 4 and 5, the rate at which the additional contributions are payable is the percentage ascertained from Table 1 below of his contributable salary for the time being.

Contribution period in years	1	2	3	4	5
Age when notice of election given	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period
20	32.96	15.97	10.35	7.59	5.97
21	31.79	15.32	9.88	7.20	5.69
22	30.66	14.71	9.45	6.84	5.41
23	29.59	14.15	9.05	6.52	5.13
24	28.57	13.62	8.69	6.24	4.85
25	27.61	13.14	8.36	5.99	4.57
26	26.63	12.71	8.10	5.81	4.47
27	25.74	12.31	7.86	5.64	4.36
28	24.93	11.95	7.64	5.50	4.26
29	24.20	11.63	7.45	5.37	4.15
30	23.55	11.34	7.28	5.26	4.05
31	23.04	11.12	7.15	5.17	4.01
32	22.59	10.91	7.03	5.10	3.97
33	22.18	10.73	6.93	5.03	3.92
34	21.83	10.58	6.85	4.98	3.88
35	21.52	10.45	6.78	4.94	3.84
36	21.31	10.37	6.73	4.92	3.84
37	21.14	10.30	6.70	4.90	3.84
38	20.99	10.25	6.67	4.89	3.83
39	20.87	10.21	6.66	4.89	3.83
40	20.78	10.18	6.65	4.89	3.83
41	20.75	10.18	6.65	4.90	3.85
42	20.74	10.18	6.67	4.91	3.86
43	20.74	10.20	6.68	4.93	3.88
44	20.76	10.22	6.70	4.95	3.90
45	20.81	10.25	6.73	4.97	3.92
46	20.87	10.29	6.76	5.00	3.95
47	20.94	10.33	6.80	5.03	3.98
48	21.04	10.39	6.84	5.06	4.01
49	21.16	10.45	6.89	5.10	4.04
50	21.29	10.52	6.94	5.15	4.07
51	21.44	10.61	7.00	5.20	4.12
52	21.61	10.70	7.07	5.25	4.17
53	21.80	10.80	7.15	5.32	4.22
54	22.01	10.92	7.23	5.39	4.27
55	22.23	11.04	7.32	5.46	4.32
56	22.59	11.24	7.47	5.58	4.47
57	23.00	11.48	7.64	5.73	4.62
58	23.47	11.74	7.84	5.89	4.77
59	23.99	12.04	8.07	6.08	4.91
60	24.57	12.38	8.31	6.28	5.06
61	24.05	12.12	8.14	6.15	4.96
62	23.53	11.85	7.96	6.02	4.85
63	23.01	11.59	7.79	5.88	4.74
64	20.28	10.14	6.76	5.07	4.63
65	21.97	11.07	7.43	5.62
66	21.44	10.78	7.23	5.45
67	20.91	10.49	7.02	5.28
68	20.39	10.20	6.81	5.11
69	19.86	9.91	6.60	4.94
Contribution period in years	6	7	8	9	10
---	---	---	---	---	---
Age when notice of election given	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period
20	4.84	4.04	3.44	2.97	2.60
21	4.63	3.87	3.31	2.86	2.51
22	4.41	3.70	3.17	2.75	2.42
23	4.20	3.53	3.03	2.64	2.33
24	3.98	3.36	2.90	2.53	2.24
25	3.77	3.19	2.76	2.42	2.16
26	3.68	3.13	2.71	2.38	2.12
27	3.60	3.06	2.65	2.34	2.08
28	3.52	2.99	2.60	2.29	2.05
29	3.44	2.93	2.55	2.25	2.01
30	3.36	2.86	2.49	2.20	1.97
31	3.33	2.84	2.47	2.19	1.96
32	3.29	2.82	2.46	2.18	1.95
33	3.26	2.79	2.44	2.16	1.94
34	3.23	2.77	2.42	2.15	1.93
35	3.20	2.74	2.40	2.13	1.92
36	3.20	2.75	2.40	2.14	1.93
37	3.20	2.75	2.41	2.14	1.93
38	3.20	2.75	2.41	2.14	1.93
39	3.20	2.75	2.41	2.15	1.94
40	3.20	2.75	2.41	2.15	1.94
41	3.22	2.77	2.43	2.17	1.96
42	3.23	2.78	2.44	2.18	1.97
43	3.25	2.80	2.46	2.19	1.98
44	3.26	2.81	2.47	2.21	1.99
45	3.28	2.83	2.49	2.22	2.01
46	3.31	2.85	2.51	2.24	2.03
47	3.34	2.88	2.53	2.27	2.05
48	3.36	2.90	2.56	2.29	2.07
49	3.39	2.93	2.58	2.31	2.10
50	3.42	2.96	2.61	2.34	2.12
51	3.46	2.99	2.63	2.36	2.14
52	3.50	3.02	2.66	2.38	2.16
53	3.54	3.05	2.69	2.40	2.17
54	3.58	3.08	2.71	2.42	2.19
55	3.62	3.12	2.74	2.44	2.21
56	3.75	3.23	2.84	2.53	2.29
57	3.87	3.34	2.94	2.63	2.38
58	4.00	3.45	3.04	2.72	2.46
59	4.12	3.56	3.14	2.81	2.54
60	4.25	3.67	3.24	2.90
61	4.96	4.16	3.59	3.17
62	4.85	4.07	3.51
63	4.74	3.98
64	4.63
Contribution period in years	11	12	13	14	15
---	---	---	---	---	---
Age when notice of election given	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period
20	2.32	2.10	1.90	1.73	1.59
21	2.25	2.03	1.84	1.69	1.55
22	2.17	1.96	1.79	1.64	1.51
23	2.10	1.90	1.73	1.59	1.47
24	2.02	1.83	1.68	1.54	1.42
25	1.95	1.77	1.62	1.49	1.38
26	1.91	1.74	1.60	1.48	1.37
27	1.88	1.72	1.58	1.46	1.35
28	1.85	1.69	1.55	1.44	1.34
29	1.82	1.67	1.53	1.42	1.32
30	1.79	1.64	1.51	1.40	1.30
31	1.78	1.63	1.51	1.40	1.30
32	1.77	1.63	1.50	1.39	1.30
33	1.77	1.62	1.50	1.39	1.30
34	1.76	1.61	1.49	1.39	1.30
35	1.75	1.61	1.49	1.38	1.29
36	1.75	1.61	1.49	1.39	1.30
37	1.76	1.62	1.50	1.39	1.30
38	1.76	1.62	1.50	1.40	1.31
39	1.77	1.63	1.51	1.41	1.32
40	1.77	1.63	1.51	1.41	1.32
41	1.79	1.65	1.53	1.42	1.34
42	1.80	1.66	1.54	1.44	1.35
43	1.81	1.67	1.55	1.45	1.36
44	1.83	1.68	1.56	1.46	1.37
45	1.84	1.70	1.58	1.47	1.39
46	1.86	1.71	1.59	1.49	1.40
47	1.88	1.73	1.61	1.50	1.41
48	1.90	1.75	1.62	1.51	1.42
49	1.91	1.76	1.63	1.52	1.43
50	1.93	1.78	1.65	1.54	1.44
51	1.95	1.80	1.66	1.55	1.45
52	1.97	1.81	1.68	1.57	1.47
53	1.99	1.83	1.70	1.59	1.49
54	2.00	1.85	1.71	1.60	1.50
55	2.02	1.86	1.73	1.62
56	2.10	1.94	1.80
57	2.17	2.01
58	2.25
Contribution period in years	16	17	18	19	20
---	---	---	---	---	---
Age when notice of election given	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period
20	1.47	1.37	1.28	1.20	1.13
21	1.44	1.34	1.25	1.17	1.10
22	1.40	1.31	1.22	1.15	1.08
23	1.36	1.28	1.20	1.12	1.06
24	1.33	1.24	1.17	1.10	1.04
25	1.29	1.21	1.14	1.08	1.02
26	1.28	1.20	1.13	1.07	1.01
27	1.26	1.19	1.12	1.06	1.00
28	1.25	1.18	1.11	1.05	1.00
29	1.24	1.16	1.10	1.04	0.99
30	1.22	1.15	1.09	1.03	0.98
31	1.22	1.15	1.09	1.03	0.98
32	1.22	1.15	1.09	1.03	0.98
33	1.22	1.15	1.09	1.03	0.98
34	1.22	1.15	1.09	1.03	0.99
35	1.22	1.15	1.09	1.03	0.99
36	1.22	1.16	1.10	1.04	0.99
37	1.23	1.16	1.10	1.05	1.00
38	1.23	1.17	1.11	1.06	1.01
39	1.24	1.17	1.12	1.06	1.01
40	1.25	1.18	1.12	1.07	1.02
41	1.26	1.19	1.13	1.08	1.03
42	1.27	1.20	1.14	1.09	1.04
43	1.28	1.21	1.15	1.09	1.04
44	1.29	1.22	1.16	1.10	1.05
45	1.30	1.23	1.17	1.11	1.06
46	1.31	1.24	1.18	1.12	1.07
47	1.32	1.25	1.19	1.13	1.08
48	1.34	1.26	1.20	1.14	1.09
49	1.35	1.27	1.21	1.15	1.10
50	1.36	1.28	1.22	1.16
51	1.37	1.30	1.23
52	1.39	1.31
53	1.40
Contribution period in years	21	22	23	24	25
---	---	---	---	---	---
Age when notice of election given	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period
20	1.06	1.01	0.96	0.91	0.87
21	1.05	0.99	0.94	0.90	0.86
22	1.03	0.97	0.93	0.89	0.85
23	1.01	0.96	0.91	0.87	0.83
24	0.99	0.94	0.90	0.86	0.82
25	0.97	0.92	0.88	0.84	0.81
26	0.96	0.92	0.88	0.84	0.81
27	0.96	0.91	0.87	0.84	0.80
28	0.95	0.91	0.87	0.83	0.80
29	0.94	0.90	0.86	0.83	0.80
30	0.94	0.90	0.86	0.83	0.79
31	0.94	0.90	0.86	0.83	0.80
32	0.94	0.90	0.86	0.83	0.80
33	0.94	0.90	0.87	0.83	0.80
34	0.94	0.90	0.87	0.84	0.81
35	0.94	0.91	0.87	0.84	0.81
36	0.95	0.91	0.88	0.84	0.81
37	0.96	0.92	0.88	0.85	0.82
38	0.96	0.92	0.89	0.85	0.82
39	0.97	0.93	0.89	0.86	0.83
40	0.98	0.94	0.90	0.86	0.83
41	0.98	0.94	0.90	0.87	0.84
42	0.99	0.95	0.91	0.88	0.85
43	1.00	0.96	0.92	0.88	0.85
44	1.00	0.96	0.93	0.89	0.86
45	1.01	0.97	0.93	0.90
46	1.02	0.98	0.94
47	1.03	0.99
48	1.04
Contribution period in years	26	27	28	29	30
---	---	---	---	---	---
Age when notice of election given	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period
20	0.83	0.80	0.77	0.74	0.71
21	0.82	0.79	0.76	0.73	0.71
22	0.81	0.78	0.75	0.72	0.70
23	0.80	0.77	0.74	0.72	0.69
24	0.79	0.76	0.73	0.71	0.69
25	0.78	0.75	0.73	0.70	0.68
26	0.78	0.75	0.72	0.70	0.68
27	0.77	0.75	0.72	0.70	0.68
28	0.77	0.75	0.72	0.70	0.68
29	0.77	0.74	0.72	0.70	0.68
30	0.77	0.74	0.72	0.70	0.68
31	0.77	0.74	0.72	0.70	0.68
32	0.77	0.75	0.72	0.70	0.68
33	0.78	0.75	0.72	0.70	0.68
34	0.78	0.75	0.73	0.70	0.68
35	0.78	0.75	0.73	0.71	0.68
36	0.79	0.76	0.73	0.71	0.69
37	0.79	0.76	0.74	0.72	0.69
38	0.79	0.77	0.74	0.72	0.70
39	0.80	0.77	0.75	0.72	0.70
40	0.80	0.78	0.75	0.73
41	0.81	0.78	0.76
42	0.82	0.79
43	0.82
Contribution period in years	31	32	33	34	35
---	---	---	---	---	---
Age when notice of election given	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period
20	0.69	0.67	0.65	0.63	0.61
21	0.68	0.66	0.64	0.62	0.60
22	0.68	0.66	0.64	0.62	0.60
23	0.67	0.65	0.63	0.61	0.60
24	0.66	0.65	0.63	0.61	0.59
25	0.66	0.64	0.62	0.61	0.59
26	0.66	0.64	0.62	0.61	0.59
27	0.66	0.64	0.62	0.60	0.59
28	0.66	0.64	0.62	0.60	0.59
29	0.66	0.64	0.62	0.60	0.59
30	0.66	0.64	0.62	0.60	0.59
31	0.66	0.64	0.62	0.60	0.59
32	0.66	0.64	0.62	0.61	0.59
33	0.66	0.64	0.63	0.61	0.59
34	0.66	0.65	0.63	0.61	0.60
35	0.67	0.65	0.63	0.61
36	0.67	0.65	0.63
37	0.67	0.66
38	0.68
Contribution period in years	36	37	38	39	40
---	---	---	---	---	---
Age when notice of election given	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period
20	0.59	0.58	0.56	0.55	0.54
21	0.59	0.57	0.56	0.55	0.53
22	0.59	0.57	0.56	0.54	0.53
23	0.58	0.57	0.55	0.54	0.53
24	0.58	0.56	0.55	0.54	0.52
25	0.57	0.56	0.55	0.53	0.52
26	0.57	0.56	0.55	0.53	0.52
27	0.57	0.56	0.55	0.53	0.52
28	0.57	0.56	0.55	0.53	0.52
29	0.57	0.56	0.55	0.53	0.52
30	0.57	0.56	0.55	0.53
31	0.57	0.56	0.55
32	0.58	0.56
33	0.58
Contribution period in years	41	42	43	44	45
---	---	---	---	---	---
Age when notice of election given	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period
20	0.52	0.51	0.50	0.49	0.48
21	0.52	0.51	0.50	0.49	0.48
22	0.52	0.51	0.50	0.49	0.47
23	0.52	0.50	0.49	0.48	0.47
24	0.51	0.50	0.49	0.48	0.47
25	0.51	0.50	0.49	0.48
26	0.51	0.50	0.49
27	0.51	0.50
28	0.51
Contribution period in years	46	47	48	49
---	---	---	---	---
Age when notice of election given	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period	Percentage contribution in respect of each year of past period
20	0.47	0.46	0.45	0.44
21	0.47	0.46	0.45
22	0.47	0.46
23	0.46

4

• (1) At any time during the contribution period the person may, subject to paragraph 2, by giving written notice to the Secretary of State elect to shorten it or, if he has already made one or more such elections, to shorten it further.

• (2) An election under this paragraph—

• (a) has effect only if the Secretary of State notifies the person in writing that it has been accepted, and

• (b) on acceptance, has effect as from the next anniversary of the start of the contribution period (“the effective date”).

• (3) From the effective date Table 1 in paragraph 3 applies with the substitution—

• (a) for the person’s age at the date of the principal election, of his age at the date when notice of the election under this paragraph was given,

• (b) for the number of years in the contribution period, of the number of years after the effective date in the shortened period, and

• (c) for the number of years in the past period, of that number multiplied by—

$$C-(C×DE)$ where— C is the number of years in the past period, D is the number of years in the contribution period up to the effective date, and E is the number of years in the contribution period.$

5

• (1) Subject to sub-paragraphs (2) to (5), if the person—

• (a) before the end of the contribution period ceases to be in full-time pensionable employment, and

• (b) does not again enter such employment within one month and before becoming entitled to retirement benefits,

the principal election ceases to have effect.

• (2) Unless he receives a refund of contributions under regulation C10, he may—

• (a) if he became entitled to payment of retirement benefits on ceasing to hold his employment, on or after applying for them and before receiving a retirement lump sum, or

• (b) in any other case, within 3 months after the end of his employment,

by giving written notice to the Secretary of State elect to complete payment of the additional contributions (so that regulation D3(1)(b) will apply instead of regulation D3(2)) by making a lump sum payment under this paragraph.

• (3) Where he had not attained the age of 60 when he ceased to hold his employment, the amount of the payment is, subject to sub-paragraph (4) and to paragraph 3 of Schedule 3, the actuarial equivalent, when the employment ended, of the additional contributions that would have been payable for the remainder of the contribution period.

• (4) Where—

• (a) when he ceased to hold his employment he had become incapacitated and had not attained the age of 60, and

• (b) he would have attained that age before the end of the contribution period,

the amount of the payment is, subject to paragraph 3 of Schedule 3, the actuarial equivalent, when the employment ended, of the additional contributions that would have been payable after he attained that age.

• (5) Where he had attained the age of 60 when he ceased to hold his employment, the amount of the payment is, subject to paragraph 3 of Schedule 3, E×F, where—

• E is the amount of the additional contributions for one year at the rate at which they were last payable, and

• F is the multiplier ascertained from, or where the remainder of the contribution period is not an exact number of years by extrapolation from, Table 2 below.

Years remaining in contribution period	Multiplier
1	0.993
2	1.970
3	2.934
4	3.883
5	4.818
6	5.740
7	6.648
8	7.542
9	8.423
10	9.291

• (6) If the payment is not made within the period allowed by sub-paragraph (2) for making the election, the election ceases to have effect.

6

Where paragraph 5 has become applicable and the person is entitled to a retirement lump sum which is smaller than the payment he could elect to make under that paragraph, he may instead elect, in the same way and during the same period, to make a payment under this paragraph of a lump sum equal to the retirement lump sum.

7

Any retirement lump sum to which the person is entitled may, subject to paragraph 8(2)(d), be set off in whole or part against any payment to be made under paragraph 5 or 6.

8

• (1) This paragraph applies—

• (a) where paragraph 5 has become applicable because the person died while in full-time pensionable employment, or

• (b) where he dies within 3 months after ceasing to be in such employment without having made an election under paragraph 5 or 6,

and another person (“the pensioner”) is entitled under regulation E25 to a long-term pension in respect of him.

• (2) Where this paragraph applies—

• (a) the person is to be treated as having ceased to hold the employment when incapacitated,

• (b) any election that could have been made under paragraph 5 or 6 may, within 3 months after the death, be made by the pensioner, or in the case of a child by a person acting on his behalf,

• (c) if any payment due by virtue of such an election is not made within 3 months after the death the election ceases to have effect, and

• (d) a terminal sum may be set off against such a payment only to the extent that the person entitled to it consents.

PART II — METHOD B

9

• (1) Subject to paragraphs 10 to 12, the additional contributions consist of a lump sum of A×B×C, where—

• A is the length of the past period, expressed in years and any fraction of a year,

• B is the annual rate of the person’s contributable salary at the date on which notice of the election was given, and

• C is the percentage ascertained from Table 3 below.

Age of date of election	Percentage
under 23	29.53
23	28.50
24	27.47
25	26.45
26	25.43
27	24.54
28	23.77
29	23.12
30	22.57
31	22.10
32	21.67
33	21.27
34	20.92
35	20.62
36	20.37
37	20.19
38	20.05
39	19.97
40	19.91
41	19.96
42	19.84
43	19.86
44	19.89
45	19.92
46	19.96
47	20.02
48	20.11
49	20.22
50	20.36
51	20.52
52	20.69
53	20.86
54	21.04
55	21.22
56	21.52
57	22.02
58	22.72
59	23.52
60	24.39
61	23.88
62	23.37
63	22.86
64	22.34
65	21.81
66	21.29
67	20.76
68	20.24
69	19.71

• (2) If the lump sum is not paid within one month after the date on which the election became irrevocable under regulation C3(13) the election ceases to have effect.

10

• (1) Subject to paragraphs 11 and 12 and paragraph 16(3) of Schedule 10, this paragraph applies where the person’s contributable salary was reduced (whether in consequence of a change of post or otherwise) within—

• (a) the year, or

• (b) if when notice of the election was given he had attained the age of 57, the period of 3 years,

ending immediately before the date on which notice of the election was given.

• (2) Where this paragraph applies, paragraph 9 has effect with the substitution as “B” of the annual rate of the contributable salary that would have been payable at that date if he had continued to be employed in the same post and on the same terms.

11

Where notice of the election was given on or after applying for payment of retirement benefits, paragraph 9 has effect with the substitution as “B” of the person’s average salary.

12

Where notice of the election was given when the person was in part-time pensionable employment, the references in paragraphs 9 and 10 to contributable salary are to be construed as references to that which would have been payable if the person had at all material times been in comparable full-time employment.

PART III — METHOD C

13

• (1) The contribution period begins on the commencement date, that is to say 1st October next following the date on which notice of the principal election was given.

• (2) Where at the commencement date the person has attained the age of 55, the contribution period must be one of not less than one nor more than 5 years.

• (3) In any other case, the contribution period must be one of not less than one nor more than 10 years, ending on or before his 60th birthday.

• (4) The contribution period and the past period must be such that at the commencement date A+B does not exceed 15% of his contributable salary, where—

• A is the rate at which the additional contributions are payable, and

• B is the rate at which he pays other contributions under Part C (except any treated for the purposes of regulation G2 as employer’s contributions) or towards the provision of a pension otherwise than under these Regulations.

14

• (1) Subject to paragraph 15, the amount of the additional contributions is to be paid in equal monthly instalments.

• (2) The amount of the additional contributions is C×D×E, where—

• C is the Method B sum,

• D is the number of instalments to be paid, and

• E is the multiplier ascertained from, or where the contribution period is not an exact number of years by extrapolation from, the appropriate Table.

• (3) Where paragraph 13(2) applies, the appropriate Table is Table 4 below.

Range within which relevant rate of interest falls %	Contribution period in years and multiplier	Contribution period in years and multiplier	Contribution period in years and multiplier	Contribution period in years and multiplier	Contribution period in years and multiplier
	1	2	3	4	5
5.00—5.49	0.0860	0.0443	0.0304	0.0235	0.0194
5.50—5.99	0.0863	0.0445	0.0306	0.0237	0.0196
6.00—6.49	0.0865	0.0448	0.0309	0.0239	0.0198
6.50—6.99	0.0867	0.0450	0.0311	0.0242	0.0200
7.00—7.49	0.0869	0.0452	0.0313	0.0244	0.0203
7.50—7.99	0.0872	0.0454	0.0315	0.0246	0.0205
8.00—8.49	0.0874	0.0456	0.0318	0.0249	0.0207
8.50—8.99	0.0876	0.0459	0.0320	0.0251	0.0210
9.00—9.49	0.0878	0.0461	0.0322	0.0253	0.0212
9.50—9.99	0.0881	0.0463	0.0324	0.0256	0.0214
10.00—10.49	0.0883	0.0465	0.0327	0.0258	0.0217
10.50—10.99	0.0885	0.0468	0.0329	0.0260	0.0219
11.00—11.49	0.0887	0.0470	0.0331	0.0263	0.0222
11.50—11.99	0.0890	0.0472	0.0334	0.0265	0.0224
12.00—12.49	0.0892	0.0474	0.0336	0.0267	0.0226
12.50—12.99	0.0894	0.0476	0.0338	0.0270	0.0229
13.00—13.49	0.0896	0.0479	0.0340	0.0272	0.0231
13.50—13.99	0.0898	0.0481	0.0343	0.0274	0.0234
14.00—14.49	0.0901	0.0483	0.0345	0.0277	0.0236
14.50—14.99	0.0903	0.0485	0.0347	0.0279	0.0239
15.00—15.49	0.0905	0.0488	0.0350	0.0282	0.0241
15.50—15.99	0.0907	0.0490	0.0352	0.0284	0.0244
16.00—16.49	0.0910	0.0492	0.0354	0.0287	0.0246
16.50—16.99	0.0912	0.0494	0.0357	0.0289	0.0249
17.00—17.49	0.0914	0.0497	0.0359	0.0291	0.0251
17.50—17.99	0.0916	0.0499	0.0361	0.0294	0.0255
18.00—18.49	0.0919	0.0501	0.0364	0.0296	0.0257
18.50—18.99	0.0921	0.0504	0.0366	0.0299	0.0260
19.00—19.49	0.0923	0.0506	0.0369	0.0301	0.0262
19.50—19.99	0.0925	0.0508	0.0371	0.0304	0.0265

• (4) In any other case, the appropriate Table is Table 5 below.

Range within which relevant rate of interest falls %	Contribution period in years and multiplier	Contribution period in years and multiplier	Contribution period in years and multiplier	Contribution period in years and multiplier	Contribution period in years and multiplier
	1	2	3	4	5
5.00—5.49	0.0859	0.0441	0.0302	0.0233	0.0192
5.50—5.99	0.0861	0.0444	0.0305	0.0235	0.0194
6.00—6.49	0.0863	0.0446	0.0307	0.0238	0.0196
6.50—6.99	0.0865	0.0448	0.0309	0.0240	0.0198
7.00—7.49	0.0868	0.0450	0.0311	0.0242	0.0201
7.50—7.99	0.0870	0.0452	0.0314	0.0244	0.0203
8.00—8.49	0.0872	0.0455	0.0316	0.0247	0.0205
8.50—8.99	0.0874	0.0457	0.0318	0.0249	0.0208
9.00—9.49	0.0877	0.0459	0.0320	0.0251	0.0210
9.50—9.99	0.0879	0.0461	0.0323	0.0254	0.0212
10.00—10.49	0.0881	0.0463	0.0325	0.0256	0.0215
10.50—10.99	0.0883	0.0466	0.0327	0.0258	0.0217
11.00—11.49	0.0886	0.0468	0.0329	0.0260	0.0220
11.50—11.99	0.0888	0.0470	0.0332	0.0263	0.0222
12.00—12.49	0.0890	0.0472	0.0334	0.0265	0.0224
12.50—12.99	0.0892	0.0475	0.0336	0.0268	0.0227
13.00—13.49	0.0894	0.0477	0.0338	0.0270	0.0229
13.50—13.99	0.0897	0.0479	0.0341	0.0272	0.0232
14.00—14.49	0.0899	0.0481	0.0343	0.0275	0.0234
14.50—14.99	0.0901	0.0484	0.0345	0.0277	0.0237
15.00—15.49	0.0903	0.0486	0.0348	0.0279	0.0237
15.50—15.99	0.0906	0.0488	0.0350	0.0282	0.0242
16.00—16.49	0.0908	0.0490	0.0352	0.0284	0.0244
16.50—16.99	0.0910	0.0493	0.0355	0.0287	0.0247
17.00—17.49	0.0912	0.0495	0.0357	0.0289	0.0249
17.50—17.99	0.0914	0.0497	0.0359	0.0292	0.0252
18.00—18.49	0.0917	0.0499	0.0362	0.0294	0.0254
18.50—18.99	0.0919	0.0502	0.0364	0.0296	0.0257
19.00—19.49	0.0921	0.0504	0.0366	0.0299	0.0259
19.50—19.99	0.0923	0.0506	0.0369	0.0301	0.0262
Range within which relevant rate of interest falls %	Contribution period in years and multiplier	Contribution period in years and multiplier	Contribution period in years and multiplier	Contribution period in years and multiplier	Contribution period in years and multiplier
---	---	---	---	---	---
	6	7	8	9	10
5.00—5.49	0.0164	0.0144	0.0130	0.0118	0.0109
5.50—5.99	0.0166	0.0147	0.0132	0.0121	0.0112
6.00—6.49	0.0168	0.0149	0.0135	0.0123	0.0114
6.50—6.99	0.0171	0.0151	0.0137	0.0126	0.0117
7.00—7.49	0.0173	0.0154	0.0139	0.0128	0.0119
7.50—7.99	0.0176	0.0156	0.0142	0.0131	0.0122
8.00—8.49	0.0178	0.0159	0.0144	0.0133	0.0125
8.50—8.99	0.0180	0.0161	0.0147	0.0136	0.0127
9.00—9.49	0.0183	0.0164	0.0149	0.0139	0.0130
9.50—9.99	0.0185	0.0166	0.0152	0.0141	0.0133
10.00—10.49	0.0188	0.0169	0.0155	0.0144	0.0135
10.50—10.99	0.0190	0.0171	0.0157	0.0147	0.0138
11.00—11.49	0.0193	0.0174	0.0160	0.0149	0.0141
11.50—11.99	0.0195	0.0176	0.0162	0.0152	0.0144
12.00—12.49	0.0198	0.0179	0.0165	0.0155	0.0146
12.50—12.99	0.0200	0.0181	0.0168	0.0158	0.0149
13.00—13.49	0.0203	0.0184	0.0170	0.0160	0.0152
13.50—13.99	0.0205	0.0187	0.0173	0.0163	0.0155
14.00—14.49	0.0208	0.0189	0.0176	0.0166	0.0158
14.50—14.99	0.0210	0.0192	0.0179	0.0169	0.0161
15.00—15.49	0.0213	0.0195	0.0181	0.0172	0.0164
15.50—15.99	0.0215	0.0197	0.0184	0.0174	0.0167
16.00—16.49	0.0218	0.0200	0.0187	0.0177	0.0170
16.50—16.99	0.0221	0.0202	0.0190	0.0180	0.0173
17.00—17.49	0.0223	0.0205	0.0193	0.0183	0.0176
17.50—17.99	0.0226	0.0208	0.0195	0.0186	0.0179
18.00—18.49	0.0228	0.0311	0.0198	0.0189	0.0182
18.50—18.99	0.0231	0.0214	0.0201	0.0192	0.0185
19.00—19.49	0.0234	0.0216	0.0204	0.0195	0.0188
19.50—19.99	0.0236	0.0219	0.0207	0.0198	0.0191

• (5) The relevant rate of interest is the average gross redemption yield described in sub-paragraph (6) on the last 1st August before the date on which the election became irrevocable under regulation C3(13) or, if The Stock Exchange was not then open, on the last day on which it had been open.

• (6) The average gross redemption yield is that computed and designated jointly by the Financial Times, the Institute of Actuaries and the Faculty of Actuaries as that appropriate to British Government high-coupon 5-year stocks.

15

• (1) Subject to sub-paragraphs (2) and (3) (and having regard to paragraph 1(2)), if the person—

• (a) before the end of the contribution period ceases to be in full-time pensionable employment, and

• (b) does not again enter such employment within one month and before becoming entitled to payment of retirement benefits,

the principal election ceases to have effect.

• (2) Unless he receives a refund of contributions under regulation C10, he may by giving written notice to the Secretary of State within 3 months after the end of his employment elect to complete payment of the additional contributions (so that regulation D3(1)(b) will apply instead of regulation D3(2)) by making a lump sum payment under this paragraph.

• (3) The amount of the payment is, subject to paragraph 3 of Schedule 3, the actuarial equivalent, when the employment ended, of the additional contributions that would have been payable for the remainder of the contribution period.

• (4) If the payment is not made within 3 months after the end of the person’s employment the election ceases to have effect.

• (5) A lump sum payable under this paragraph may be set off against any retirement lump sum to which the person is entitled.

PART IV — METHOD D

16

• (1) Where the person has not attained the age of 60 when he ceases to be in pensionable employment, the additional contributions consist of a lump sum which is the actuarial equivalent of the actual or prospective increase in benefits attributable to his becoming entitled to count the past period as reckonable service under regulation D3.

• (2) In any other case, the additional contributions consist of a lump sum calculated in accordance with paragraph 9(1) but with the substitution as B of his average salary.

• (3) A lump sum payable under this paragraph may be set off against any retirement lump sum to which the person is entitled.

SCHEDULE 5 — ADDITIONAL CONTRIBUTIONS FOR PAST PERIOD UNDER EARLIER PROVISIONS

PART I

1

• (1) Subject to sub-paragraphs (2) to (5) and paragraphs 2 and 3, where immediately before 1st November 1988 contributions remained to be paid under regulation 26 of the 1976 Regulations (contributions payable by “Method 1”), they are to continue to be paid at the rate at which, and until the end of the period during which, they were then payable; and during any period of contribution for a current period under regulation C8 they are to be paid direct to the Secretary of State.

• (2) Subject to sub-paragraphs (3) to (5), the person paying the contributions may at any time elect to pay them at a higher rate.

• (3) The higher rate must be an integral percentage, not in any case exceeding 9, of his contributable salary.

• (4) If he is paying other additional contributions under Part C, sub-paragraph (3) has effect with the substitution for “9” of the number obtained by deducting from 9 the percentage rate of those other contributions.

• (5) An election under this paragraph—

• (a) must be made by giving written notice to the Secretary of State, and

• (b) has effect from the next anniversary of the date from which the contributions became payable at the previous rate.

2

Where an election has been made under paragraph 1 the period during which the contributions are to be paid is shortened to the same extent as it would have been if they had continued to be payable under regulation 26 of the 1976 Regulations.

3

If before all the contributions payable under paragraph 1 or 2 have been paid the person ceases to be in full-time pensionable employment or dies in such employment, paragraphs 5 to 8 of Schedule 4 (election to pay a lump sum etc.) and paragraphs 1 and 2 of Schedule 7 (reckonable service) apply as if the contributions had been payable under regulation C3, but with the substitution for Table 2 in paragraph 5(5) of Schedule 4 of the Table below.

Years remaining in contribution period	Multiplier
1	0.990
2	1.961
3	2.913
4	3.846
5	4.760
6	5.657
7	6.536
8	7.398
9	8.244
10	9.072
11	9.884
12	10.681
13	11.461
14	12.227
15	12.977
16	13.713
17	14.434
18	15.141
19	15.835
20	16.514

4

• (1) Subject to sub-paragraph (2) and paragraph 5, where immediately before 1st November 1988 contributions remained to be paid under regulation 28 of the 1976 Regulations (contributions payable by “Method 3”), they are to continue to be paid until the end of the period for which they were then payable (“the contribution period”).

• (2) The contributions are to be paid only while the person—

• (a) is in full-time pensionable employment, or

• (b) is paying additional contributions for a current period under regulation C8.

5

• (1) If before the end of the contribution period the contributions payable under paragraph 4 cease to be payable otherwise than by reason of the person's—

• (a) dying, or

• (b) becoming incapacitated before attaining the age of 60,

he may by giving written notice to the Secretary of State within 3 months after the cessation elect to complete payment of the additional contributions by making a lump sum payment under this paragraph.

• (2) Subject to paragraph 3 of Schedule 3, the amount of the payment is the total of the contributions that would have been payable for the remainder of the contribution period.

• (3) A lump sum payable under this paragraph may, if he agrees, be set off against any retirement lump sum to which the person is entitled.

PART II

6

• (1) Subject to sub-paragraph (2), where immediately before 1st November 1988 contributions remained to be paid by virtue of regulation 29 of the 1976 Regulations (certain contributions first paid before 1973), they are to continue to be paid as if the 1976 Regulations had not been revoked.

• (2) If the person paying the contributions elects to pay additional contributions for a past period under regulation C3, sub-paragraph (1) ceases to apply when he begins to pay those additional contributions.

SCHEDULE 6 — FAMILY BENEFITS

PART I — CONTRIBUTIONS: MEN AND UNMARRIED WOMEN

1

• (1) In this Part—

• “the Fund” means the Teachers' Family Benefits Fund established by regulation 15 of the 1966 Regulations and continued by regulation 15 of the 1970 Regulations;

• “member” means a man who— has been in pensionable employment at any time after 31st March 1972, and immediately before 1st April 1972 had service counting for benefit within the meaning of regulation 40 of the 1970 Regulations, and has not received a repayment of contributions paid by him under the 1966 Regulations or the 1970 Regulations; and

• “non-member” means a man, other than a member, who— has been in pensionable employment at any time after 31st March 1972, and is entitled to count a period that ended before 1st April 1972 as reckonable service.

• (2) A member’s normal contributions are the contributions paid by him under regulation 27 of the 1966 Regulations or regulation 27 of the 1970 Regulations, and his normal service is the period in respect of which he paid them.

• (3) A member’s additional contributions are any contributions paid by him under regulation 28 of the 1966 Regulations or under regulation 28 or 29 of the 1970 Regulations, and the additional period is the period in respect of which he elected to pay them.

• (4) A member’s deemed normal service is two thirds of any service before 1st April 1972 in respect of which the full amount of normal contributions was held in the Fund immediately before that date.

• (5) A member’s deemed additional service is—

$$A×BC$ where— A is the factor ascertained from Table 1 below, B is the amount of the additional contributions held in the Fund immediately before 1st April 1972, and C is the annual rate of his salary at that time.$

Age at last birthday before 1st April 1972	Factor
18	23.8
19	26.5
20	29.1
21	31.6
22	34.0
23	36.2
24	38.3
25	40.3
26	42.2
27	44.0
28	45.7
29	47.3
30	48.8
31	50.2
32	51.5
33	52.7
34	53.8
35	54.7
36	55.3
37	55.6
38	55.8
39	55.9
40	55.9
41	55.8
42	55.6
43	55.3
44	55.1
45	54.9
46	54.8
47	54.7
48	54.6
49	54.5
50	54.5
51	54.4
52	54.4
53	54.3
54	54.3
55	54.2
56	54.2
57	54.1
58	54.1
59	54.0
60 and over	54.0

• (6) A member’s credited service is 165.6 per cent of the total of his deemed normal service and any deemed additional service.

• (7) References in this Part to “Method I”, “Method II” and “Method III” are references to the Methods so designated in the 1966 Regulations and the 1970 Regulations.

2

Paragraphs 3 and 4 have effect subject to paragraph 5.

3

• (1) Subject to sub-paragraph (3), a member who elected to pay additional contributions by Method I or Method II may elect to pay family benefit contributions in respect of all or part of a period not exceeding in length the difference between his credited service and the total of the additional period and his normal service.

• (2) Subject to sub-paragraph (3), a member who elected to pay additional contributions by Method III may by an election under this paragraph—

• (a) revoke the earlier election, or

• (b) revoke the earlier election and elect to pay family benefit contributions in respect of the additional period, or part of it, or

• (c) vary the earlier election so as to relate to part only of the additional period and elect to pay family benefit contributions in respect of the remaining part.

• (3) The period in respect of which a member elects to pay family benefit contributions as mentioned in sub-paragraph (1) or (2) is not to exceed—

$$A-(B+5×(C-B)6)$ where— A is the length of reckonable service attributable to any period that ended before 1st April 1972, B is the total length of his normal service and the additional period, and C is the length of his credited service.$

• (4) A member may elect to pay family benefit contributions in respect of all or part of any period in respect of which he could have elected, but did not elect, to pay additional contributions.

4

A non-member or an unmarried woman may elect to pay family benefit contributions in respect of the whole or a part of any reckonable service attributable to a period that ended before 1st April 1972.

5

• (1) A man who has become entitled to payment of retirement benefits may not make an election under paragraph 3 or 4.

• (2) An election under paragraph 3 or 4 must—

• (a) be made by giving written notice to the Secretary of State within the period specified in sub-paragraphs (3) to (7),

• (b) specify the period in respect of which it is made, and

• (c) specify the rate at which family benefit contributions are to be paid, which must comply with paragraph 14(2) and (3),

has effect from the date on which the notice is received by the Secretary of State, and, except as provided in paragraph 14(4), is irrevocable.

• (3) Subject to sub-paragraph (4), a man may only make an election under paragraph 3 or 4 within 6 months after—

• (a) his marriage while in pensionable employment, or

• (b) his returning to pensionable employment after becoming married while not in such employment, or

• (c) where sub-paragraph (4) had become applicable, his returning to pensionable employment after ceasing to be in such employment within 6 months after the previous return, or

• (d) his nomination of a beneficiary under regulation E22,

whichever occurs first.

• (4) An election under paragraph 3 or 4 may be made by—

• (a) a member who was not continuously in pensionable employment for 6 months or more after 30th April 1974 and before 1st January 1977, or

• (b) a non-member who was not continuously in pensionable employment for 6 months or more after 26th June 1973 and before 1st January 1977,

only within 6 months after returning to pensionable employment.

• (5) A woman may only make an election under paragraph 4 within 6 months after nominating a beneficiary.

6

• (1) Where a person has made an election under paragraph 3(2) or (4) or paragraph 4 the period during which, subject to paragraph 14(7) to (10), the family benefit contributions are to be paid (“the payment period”) is to be ascertained from, or where the period in respect of which the election was made is not an exact number of years by extrapolation from, Table 2 below.

Age on date from which contributions are payable	Period in years for which contributions are to be paid in respect of each year of election period	Period in years for which contributions are to be paid in respect of each year of election period	Period in years for which contributions are to be paid in respect of each year of election period	Period in years for which contributions are to be paid in respect of each year of election period	Period in years for which contributions are to be paid in respect of each year of election period	Period in years for which contributions are to be paid in respect of each year of election period	Period in years for which contributions are to be paid in respect of each year of election period	Period in years for which contributions are to be paid in respect of each year of election period	Period in years for which contributions are to be paid in respect of each year of election period
Rate of contributions	Rate of contributions	Rate of contributions	Rate of contributions	Rate of contributions	Rate of contributions	Rate of contributions	Rate of contributions	Rate of contributions
1%	2%	3%	4%	5%	6%	7%	8%	9%
27 and under	2.90	1.45	0.97	0.73	0.58	0.48	0.41	0.36	0.32
28—37	2.95	1.48	0.98	0.74	0.59	0.49	0.42	0.37	0.33
38—42	3.00	1.50	1.00	0.75	0.60	0.50	0.43	0.375	0.335
43—47	3.05	1.52	1.02	0.76	0.61	0.51	0.435	0.38	0.34
48 and over	3.10	1.55	1.03	0.77	0.62	0.52	0.44	0.39	0.345

• (2) Where a man has made an election under paragraph 3(1) the payment period is, subject to paragraph 14(7) to (10), 6—5ths of the period ascertained in accordance with sub-paragraph (1).

7

• (1) This paragraph applies where a member who elected to pay additional contributions by Method III has not revoked that election, and he—

• (a) dies in pensionable employment leaving a widow or having nominated a beneficiary under regulation E22, or

• (b) becomes qualified for retirement benefits while married or after nominating a beneficiary.

• (2) Where this paragraph applies there is to be deducted from the appropriate terminal sum an amount of—

$$A×B100×5×C6$ where— A is the member’s average salary, B is the factor ascertained from Table 3 below, and C is the period calculated in accordance with sub-paragraph (3).$

Age	Factor
39 or under	3.5
40 to 49	3.4
50	3.3
51	3.3
52	3.3
53	3.2
54	3.2
55	3.2
56	3.1
57	3.1
58	3.1
59	3.0
60	3.0
61	3.0
62	3.0
63 and over	2.9

• (3) The period is (D+E)−(F+G+H), where—

• D is the additional period in respect of which he elected to pay contributions by Method III, together with any additional period for which he elected to pay contributions by Method I or II,

• E is his normal service,

• F is his credited service,

• G is any period or periods for which he has elected to pay family benefit contributions under paragraph 3, and