The Teachers’ Pensions Regulations 2010

PART 1Elections

1.  A qualifying person who is a pre-2007 entrant or a person with mixed service may, by giving written notice to the Secretary of State, elect to pay family benefit contributions attributable to a period of non-qualifying service in accordance with this Schedule.

2.  A person (P) is a qualifying person if P is in pensionable employment and—

(a)P is married, or

(b)P is a civil partner, or

(c)P has nominated a person under regulation 90 (nomination of surviving nominated partner), or

(d)P has nominated a person under regulation 91 (nomination of surviving nominated beneficiary).

3.  “Non-qualifying service” means—

(a)where the qualifying person (P)—

(i)is a married man, or

(ii)has nominated a person under regulation 91(nomination of surviving nominated beneficiary)

reckonable service which ended before 1st April 1972,

(b)where P is a married woman or a civil partner, reckonable service which ended before 6th April 1988, and

(c)where P has nominated a person under regulation 90 (nomination of surviving nominated partner), reckonable service which ended before 1st January 2007

but where the person P would have been a member (as defined in paragraph 1 of Schedule 6 to TPR 1997) if Schedule 6 to TPR 1997 had been in force at the date of the election P’s non-qualifying service cannot exceed the maximum period in respect of which P could have made an election under Part 1 of Schedule 6 to TPR 1997.

4.  The election must be made during the election period (determined in accordance with paragraphs 5 to 7).

5.  The election period begins—

(a)where the person making the election (P) is married or a civil partner, on the day on which P first becomes a qualifying person,

(b)where P has made a nomination, on the day on which the nomination was made.

6.  The election period ends on the earlier of the day on which—

(a)any election under regulation 9 (election for employment not to be pensionable) has effect, and

(b)the person has been a qualifying person for a continuous period of 6 months.

7.—(1) Where a person marries or forms a civil partnership more than once or makes more than one nomination there is a separate election period in respect of each marriage, civil partnership or nomination.

(2) But where P has made an election P can only make a further election (in a subsequent election period) if P falls within a different sub-paragraph of paragraph 2 from the sub-paragraph in which P fell when the previous election was made.

8.  If a qualifying person (P) dies before the end of the election period without making an election P’s beneficiary may, by giving written notice within 3 months of the person’s death, elect to pay family benefit contributions attributable to a period of P’s non-qualifying service.

9.  A qualifying person’s (P’s) beneficiary is—

(a)where P is married, P’s spouse,

(b)where P is a civil partner, P’s civil partner, and

(c)where P has made a nomination, the person nominated.

10.  The person who makes an election must specify in the notice the period in respect of which the election is made, which must be either—

(a)the whole of the qualifying person’s non-qualifying service, or

(b)a part of such service, consisting of one or more whole years.

11.  Where an election is made under paragraph 1–

(a)the qualifying person (P) must state in the notice whether family benefit contributions are to be paid by Method 1 (monthly payments) or by Method 2 (lump sum) and, if the former, must specify the percentage rate of the qualifying person’s contributable salary at which they are to be paid, and

(b)the election must be accompanied by a declaration by P that P is in normal health.

12.  But an election stating that family benefits are to be paid by Method 1 is of no effect unless the payment period is more than a year.

13.  Where a qualifying person’s (P’s) pensionable employment is part time, for the purpose of specifying (under paragraph 11(a)) a percentage rate at which family benefit contributions are to be paid or varying (under paragraph 20(1)) that rate, paragraph 11(a) has effect as if the reference to P’s contributable salary were to P’s full-time equivalent salary.

14.  Except as provided in paragraph 20(1), an election under this paragraph is irrevocable.

15.—(1) This paragraph applies where the qualifying person (P) states under paragraph 11(a) that family benefit contributions are to be paid by Method 1.

(2) Where this paragraph applies, except as otherwise provided in Part 2, P must pay family benefit contributions to the Secretary of State by way of monthly payments from P’s contributable salary at the percentage rate specified under paragraph 11(a) or, where the rate is varied under paragraph 20(1), at the specified higher rate for the duration of the payment period.

(3) Except as otherwise provided in Part 2 the payment period (in years and fractions of a year) is A/B × C, where—

• A is the period (in years) specified under paragraph 10,

• B is the percentage rate specified under paragraph 11(a), and

• C is the multiplier determined from time to time by the Secretary of State (after taking advice from the scheme actuary) for the purpose of this Part for a person of the same sex as the qualifying person’s beneficiary (as defined in paragraph 9).

16.—(1) Except where paragraph 15 applies, the person who makes an election under paragraph 1 or 8 must pay family benefit contributions to the Secretary of State by way of a lump sum calculated in accordance with the Method 2 formula in sub-paragraph (2) within 3 months of receiving written notice of the amount of the lump sum.

(2) The Method 2 formula is A × B × C,

where—

• A is the multiplier determined from time to time by the Secretary of State (after taking advice from the scheme actuary) for the purpose of this Part for a person of the same sex as the qualifying person’s beneficiary (as defined in paragraph 9),

• B is the period (in years) specified under paragraph 10, and

• C is the annual rate of the qualifying person’s contributable salary.