The Teachers’ Pensions Schemes (Amendment) Regulations 2019

• Citation: S.I. 2019/1134
• Sections: 34

Section 1 Citation, commencement and effect

(1) These Regulations may be cited as the Teachers’ Pensions Schemes (Amendment) Regulations 2019 and come in to force on 1st September 2019.

(2) The amendments made by the regulations specified in paragraphs (3) and (4) have effect as specified in those paragraphs.

(3) The amendments made by regulations 6, 7, 9 to 13, 15, 16, 18 and 19 have effect as from 1st September 2010.

(4) The amendments made by regulations 3, 4, 21, 23 to 25, 27, 29, 32 and 33 have effect as from 1st April 2015.

Section 2 Amendments to the Teachers’ Superannuation (Additional Voluntary Contributions) Regulations 1994

The Teachers’ Superannuation (Additional Voluntary Contributions) Regulations 1994 are amended in accordance with regulations 3 and 4.

Section 3 Amendments to regulation 2

In regulation 2(3), in the definition of “dependant” —

(a) omit paragraph (a);

(b) in paragraph (b), for “regulation 98” substitute “regulation 93”;

(c) in paragraph (c) omit—

(i) “90 or”,

(ii) “135 or”;

(d) in paragraph (d), after “as defined” insert “in regulation 92 of the 2010 Regulations or”.

Section 4 Amendments to regulation 12

In regulation 12—

(a) in paragraph (1) —

(i) in sub-paragraph (a), at the end insert “, or, if earlier, the date the person satisfies the condition for retirement or the condition for retirement following further employment specified in regulation 60(2) or (3) respectively of the 2010 Regulations”,

(ii) in sub-paragraph (b), at the end insert “, or, if earlier, the entitlement day for an ill-health pension as defined in regulation 109 of the 2014 Regulations”;

(b) in paragraph (11) , for the words “a small pension lump sum as defined in regulations 11, 11A and 12” , substitute “an authorised payment of a description in Part 2”.

Section 5 Amendments to the Teachers’ Pensions Regulations 2010

The Teachers’ Pensions Regulations 2010 are amended in accordance with regulations 6 to 19.

Section 6 Revocation of regulations 2A and 2B

Omit regulations 2A and 2B .

Section 7 Amendment to regulation 82

In regulation 82(7), for “surviving nominated partner” substitute “surviving qualifying partner”.

Section 8 Pension protection lump sum death benefit

After regulation 87 insert—

Pension protection lump sum death benefit

(87A)

(1) A death grant is treated for the purposes of FA 2004 as a pension protection lump sum death benefit if and to the extent that—

(a) the member has given written notice to the Secretary of State that the death grant is to be so treated; and

(b) the death grant meets all of the conditions required by FA 2004 for it to be treated as a pension protection lump sum death benefit (see paragraph 14 of Part 2 (lump sum death benefit rule) of Schedule 29 to FA 2004 ).

(2) Tax may be deducted from the death grant if the Secretary of State is liable for tax under section 206 (special lump sum death benefits charge) of FA 2004 in respect of a pension protection lump sum death benefit.

Section 9 Amendments to regulation 90

In regulation 90—

(a) for the heading substitute “Surviving qualifying partner”;

(b) for paragraph (1) substitute—

(1) A person (B) is a surviving qualifying partner of a person (A), if the condition in paragraph (2) is satisfied for a continuous period of at least 2 years ending on A’s death.

(c) omit paragraphs (3) and (4).

Section 10 Amendments to regulation 91

In regulation 91—

(a) in paragraph (3), for sub-paragraph (b) substitute—

(b) no person has satisfied the condition in regulation 90(2) in relation to A for a period of two years or more ending on A’s death,

(b) in paragraph (4), for sub-paragraph (c) substitute—

(c) a person has satisfied the condition in regulation 90(2) in relation to A for a period of two years or more ending on A’s death;

Section 11 Amendment to regulation 92

In regulation 92, for “surviving nominated partner” substitute “surviving qualifying partner”.

Section 12 Amendment to regulation 103

In regulation 103(7), after “surviving civil partner” insert “, or surviving qualifying partner”.

Section 13 Amendments to Schedule 1

In Schedule 1—

(a) omit the entry for “surviving nominated partner”;

(b) before the entry for “tax year” insert—

Section 14 Amendment to Schedule 2

In Schedule 2, in Part 3, in paragraph 22, at the end insert—

(m) the Jewish Schools Network

Section 15 Amendments to Schedule 4

In Schedule 4—

(a) in paragraph 1, in the definition of “dependant’s election”, for “surviving nominated partner” substitute “surviving qualifying partner”;

(b) in paragraph 2(5)(b), for “surviving nominated partner” substitute “surviving qualifying partner”.

Section 16 Amendments to Schedule 5

(1) In Part 1 of Schedule 5—

(a) for paragraph 2(c) and the “or” following it, substitute—

(c) P is living with a person who fulfils the condition in regulation 90(2) (conditions for becoming a surviving qualifying partner), or

(b) for paragraph 3 substitute—

(3) “Non-qualifying service” means—

(a) where the qualifying person (P) is —

(i) a man with a spouse or civil partner,

(ii) a woman with a civil partner or a female spouse, or

(iii) a person who 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 woman with a male spouse, reckonable service which ended before 6th April 1988, and

(c) where P is living with a person who fulfils the condition in regulation 90(2) (conditions for becoming surviving qualifying partner), reckonable service which ended before 1st January 2007,

but, where P would have been a member (as defined in paragraph 1 of Schedule 6 to TPR 1997) if Schedule 6 to the 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 that Schedule.

(c) in paragraph 5—

(i) after sub-paragraph (a) insert—

(aa) where P lives with a person who fulfils the condition in regulation 90(2), on the day on which that person first fulfils that condition,

(ii) in sub-paragraph (b), after “nomination”, in the first place it occurs, insert “under regulation 91”;

(d) in paragraph 7—

(i) in sub-paragraph (1)—

(aa) after “person” insert “(P)”,

(bb) after “nomination”, in the first place it occurs, insert “under regulation 91”,

(ii) after sub-paragraph (1) insert—

(1A) Where P lives with a person who fulfils the condition in regulation 90(2) on more than one occasion, there is a separate election period in respect of each of those occasions.

(e) in paragraph 9—

(i) omit the word “and” after sub-paragraph (b) and after that sub-paragraph insert—

(ba) where a person fulfils the condition in regulation 90(2) in relation to P, that person, and

(ii) in sub-paragraph (c), after “nomination” insert “under regulation 91”;

(f) in paragraph 14, for “this paragraph” substitute “this Schedule”.

(2) In Part 2 of Schedule 5, in paragraph 27, for “surviving nominated partner” substitute “surviving qualifying partner”.

Section 17 Amendments to Schedule 7

In Schedule 7—

(a) in paragraph 3 , in sub-paragraph (3)(a) for “leaving excluded employment”, substitute “ending a period of non-pensionable sick leave, non-pensionable family leave or a career break”;

(b) in paragraph 6, after sub-paragraph (1) insert—

(1A) The Secretary of State may only make the determination mentioned in sub-paragraph (1)(c) after consideration of a medical report produced no more than 18 months before the date on which P made the application under regulation 107 for retirement benefits.

Section 18 Amendments to Schedule 8

In Schedule 8—

(a) in paragraph 1—

(i) for the heading substitute “Pensions for surviving adults”,

(ii) for sub-paragraph (1) substitute—

(1) This paragraph applies where a surviving adult is—

(a) D’s widow;

(b) D’s surviving civil partner;

(c) D’s surviving nominated beneficiary;

(d) where D is a man, D’s widower; or

(e) where D is a woman, D’s widower with pre-1988 rights.

(b) in paragraph 2—

(i) in the heading, after “for widowers” insert “of female members”,

(ii) in sub-paragraph (1), for “D’s surviving adult is a widower” substitute “D is a woman whose surviving adult is a widower”;

(c) omit paragraph 3;

(d) in paragraph 4—

(i) in the heading, for “surviving nominated partners” substitute “surviving qualifying partners”,

(ii) in sub-paragraph (1), for “surviving nominated partner” substitute “surviving qualifying partner”,

(iii) in sub-paragraph (2)—

(aa) in the opening words, for “family benefit” substitute “adult pension”,

(bb) in paragraph (e), omit the words from “provided” to the end.

Section 19 Amendments to Schedule 9

In Schedule 9—

(a) in paragraph 1—

(i) in the heading, for “widows and widowers with pre-1988 rights where marriage”, substitute “surviving adults where marriage or civil partnership”,

(ii) in sub-paragraph (1)(a), for “widow or widower with pre-1988 rights” substitute “a person referred to in paragraph 1(1)(a), (b), (d), or (e) of Schedule 8”,

(iii) in sub-paragraph (1)(b) after “married to” insert “, or in a civil partnership with,”,

(iv) in sub-paragraph (4)(a) for “widows, surviving nominated beneficiaries and widowers” substitute “surviving adults”;

(b) in paragraph 2—

(i) in the heading, for “widows and widowers with pre-1988 rights where marriage” substitute “surviving adults where marriage or civil partnership”,

(ii) in sub-paragraph (1)(a) for “widow or widower with pre-1988 rights” substitute “a person referred to in paragraph 1(1)(a), (b), (d), or (e) of Schedule 8”,

(iii) in sub-paragraph (1)(b), after “married to” insert “, or in a civil partnership with,”;

(c) in paragraph 3—

(i) in the heading, after “widowers”, in the first place it occurs, insert “of female members”,

(ii) in sub-paragraph (1), for “D’s” substitute “D is a woman whose”,

(iii) in sub-paragraph (2)(a), after “widowers” in the first place it occurs, insert “of female members”;

(d) omit paragraph 4;

(e) in paragraph 5—

(i) in the heading, for “surviving nominated partners” substitute “surviving qualifying partners”,

(ii) in sub-paragraph (1) for “surviving nominated partner” substitute “surviving qualifying partner”,

(iii) in sub-paragraph (2)(a) for “surviving nominated partners” substitute “surviving qualifying partners”.

Section 20 Amendments to the Teachers’ Pension Scheme Regulations 2014

The Teachers’ Pension Scheme Regulations 2014 are amended in accordance with regulations 21 to 29.

Section 21 Amendment to regulation 3

In regulation 3, in the definition of “surviving nominated partner” for “nominated” substitute “qualifying”.

Section 22 Amendments to regulation 109

(1) In regulation 109, the existing text becomes paragraph (1).

(2) After that paragraph insert—

(2) The scheme manager may only make the determination mentioned in paragraph (1)(a) after consideration of a medical report produced no more than 18 months before the date on which P made the ill-health application.

Section 23 Amendments to regulation 134

In regulation 134—

(a) in paragraph (1)(c), for “surviving nominated partner” substitute “surviving qualifying partner”;

(b) in paragraph (2)(c), for “surviving nominated partner” substitute “surviving qualifying partner”.

Section 24 Amendments to regulation 135

For regulation 135 substitute—

Surviving qualifying partner

(135)

(1) For the purposes of a survivor’s pension, a member’s partner (P) is a “surviving qualifying partner” if the conditions in paragraph (2) are satisfied for a continuous period of at least 2 years ending on the member’s death.

(2) The conditions are—

(a) the member is able to marry or form a civil partnership with P;

(b) the member and P live with each other as if they were a married couple or civil partners;

(c) neither the member nor P lives with a third person as if they were a married couple or civil partners; and

(d) the member and P are financially interdependent or P is financially dependent on the member.

Section 25 Amendment to regulation 136

In regulation 136(4), after sub-paragraph (c) insert—

(ca) no person has satisfied the conditions in regulation 135 in relation to the member for a continuous period of 2 years or more;

Section 26 Pension protection lump sum death benefit

After regulation 141 insert—

Pension protection lump sum death benefit

(141A)

(1) A death grant is treated for the purposes of FA 2004 as a pension protection lump sum death benefit if and to the extent that—

(a) the member has given written notice to the scheme manager that the death grant is to be so treated; and

(b) the death grant meets all of the conditions required by FA 2004 for it to be treated as a pension protection lump sum death benefit (see paragraph 14 of Part 2 (lump sum death benefit rule) of Schedule 29 to FA 2004).

(2) Tax may be deducted from the death grant if the scheme manager is liable for tax under section 206 (special lump sum death benefits charge) of FA 2004 in respect of a pension protection lump sum death benefit.

Section 27 Amendments to regulation 160

In regulation 160 —

(a) the existing text becomes paragraph (1);

(b) in paragraph (1)(c)(i) for “or surviving civil partner” substitute “, surviving civil partner or surviving qualifying partner”;

(c) after paragraph (1) insert—

(2) In paragraph (1)(c)(i) “surviving qualifying partner” has the meaning given by regulation 135.

Section 28 Amendment to Schedule 1

In Part 4 of Schedule 1, in paragraph 31, at the end insert—

(l) the Jewish Schools Network

Section 29 Amendments to Schedule 3

In Schedule 3—

(a) in Part 1, in paragraph 1, in the definition of “transition date”, after paragraph (a) insert—

(aa) for a full protection member of the existing scheme to whom a retirement pension has become payable under the existing scheme, means the day on which that member becomes an active member of this scheme;

(b) in Part 8, in paragraph 53, omit “, 90 (surviving nominated partner)”.

Section 30 Amendments to the Teachers (Compensation for Redundancy and Premature Retirement) Regulations 2015

The Teachers (Compensation for Redundancy and Premature Retirement) Regulations 2015 are amended in accordance with regulations 31 to 33.

Section 31 Amendments to regulation 2

In regulation 2(2)—

(a) for the definition of “appropriate person” substitute—

“appropriate person” means—

in the case of a person employed at a foundation or voluntary aided school or a foundation special school within the meaning of section 20 of the 1998 Act , the local authority;

in the case of any other employee, the person by whom the employee was employed;

(b) in the definition of “compensating authority”, for “regulation 35” substitute “regulation 33(3);

(c) in the definition of “deciding authority”, for “regulation 34” substitute “regulation 33(2)”.

Section 32 Delegation of scheme manager functions

After regulation 2 insert—

Delegation of scheme manager functions

(2A) The scheme manager may delegate any functions exercisable by the scheme manager under these Regulations, including this power to delegate.

Section 33 Amendment to regulation 23

In regulation 23, for paragraphs (b) and (c) substitute—

(b) if P is a member of an existing scheme with a normal pension age of 65, a transition member or a member of the 2015 scheme, 37.5% of the notional annual compensation rate.

Section 34 Deeming provisions

(1) A person who could have been nominated under Regulation E22A (nomination of partner) of the Teachers’ Pensions Regulations 1997 (“the 1997 Regulations”) and who had satisfied the condition in regulation 90(2) of the Teachers’ Pensions Regulations 2010 (“the 2010 Regulations”) for a period of at least 2 years immediately preceding the member’s death, is to be treated for the purposes of the 1997 Regulations as they apply by virtue of Schedule 13 to the 2010 Regulations, at all times on and after 1st January 2007, as if that person were the surviving nominated partner of the deceased.

(2) Regulation E27 (relevant service) of the 1997 Regulations is to be read as if—

(a) in paragraph (1), after “the deceased is” in the first place it occurs, there were inserted “a person who is survived by a surviving civil partner,”;

(b) paragraph (2A) were omitted.

(3) Regulation E28 (amount of surviving spouse’s, surviving civil partner’s, surviving nominated partner’s or nominated beneficiary’s long-term pension) is to be read as if paragraph (7A) were omitted.