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The projected costs of the Scottish Teachers’ Pension Scheme are assessed and managed as part of the scheme actuarial valuation as directed by the UK Government. The latest quadrennial valuation of the scheme is based on data as at 31 March 2020 and was published on the SPPA website on 14 November 2023. It is available at the following address:

www.pensions.gov.scot/teachers/employers/pension-contribution-rates/valuations

The latest valuation led to an increase in the employer contribution rate from 23% to 26% for the implementation period 2024 to 2027. The rate will be reviewed again at the 2024 scheme valuation, ensuring the sustainability of the Scheme.

While Scottish Ministers have executively devolved responsibility for the Scottish Teachers' Pension Scheme (STPS), occupational pensions policy is reserved to the UK Government and is outside the powers of the Scottish Parliament.

The STPS was last reformed in 2015, as provided for under the Public Service Pensions Act 2013. When the 2013 Act was introduced, the UK Government made a commitment that the reforms would be sustained for 25 years. Therefore, the Scottish Government do not intend to carry out a full review of the scheme in the near future, however, we continue to work closely with the Scottish Teachers’ Pension Scheme Advisory Board who advise Scottish Ministers on the desirability of changes to the design of the Scheme.

The Scottish Teachers’ Pension Scheme (STPS) provides teachers in Scotland with a Defined Benefit pension scheme which offers the security of a guaranteed inflation proofed income in every year of retirement which is paid in addition to the State Pension. Teachers are automatically enrolled into the scheme and begin accruing pension immediately upon taking up teaching employment which supports pension saving throughout their careers.

The Scottish Teachers’ Pension Scheme (STPS) continues to be an integral part of the remuneration package for teachers in Scotland. A Defined Benefit scheme, it offers the security of a guaranteed income in every year of retirement for all its members. Pensions in payment to retired members are inflation proofed and adjusted each April in line with the Consumer Prices Index. In April 2023, pensions increased by 10.1% and in April 2024 by a further 6.7%.

The Teachers’ Pension arrangement in Scotland comprises of two schemes. The Scottish Teachers’ Superannuation Scheme (STSS) which is the legacy scheme and which closed to all members on 31 March 2022, and the reformed Scottish Teachers’ Pension Scheme 2015 (STPS).

The STSS is a final salary scheme and has a normal pension age (NPA) of 60 for members who joined prior to 1 April 2007 and a NPA of 65 for members who joined on or after 1 April 2007. For members with a NPA of 60, the accrual rate is 1/80 th of the members final salary for every year of pensionable service, there is also an automatic tax-free lump sum payable of 3/80ths. For those with a NPA of 65, the accrual rate is 1/60 th and there is no automatic lump sum. However, members have the option to give up pension for a tax-free lump sum at retirement.

In the STPS, benefits accrue on a Career Average Revalued Earnings (CARE) basis and NPA is linked to State Pension Age. The accrual rate is 1/57 th of the member’s pensionable earnings each year. There is no automatic lump sum but members have the option to give up pension for a tax-free lump sum at retirement.

The pension benefits structure in the STPS is broadly comparable with the main UK public service pension schemes which are all based on Career Average Revalued Earnings. Apart from the uniformed public services, all schemes have a normal pension age linked to State Pension age. `

The latest Scottish Teachers’ Pension Scheme Annual Report and Accounts show that the average annual pension in payment from the Scheme as at 31 March 2023 was £13,842. In addition, the accounts show that lump sums totalling £133.5 million were paid to 2,723 new retirees in 2022-23, an average lump sum of £49,063.

The Scottish Government does not consider there are any potentially negative effects of the recent teacher pay settlement on the future value of teachers pensions. The impact will be taken into account as part of the 2024 scheme actuarial valuation which measures the costs of the benefits being provided and informs the future contribution rates to be paid by employers in order to ensure sustainability.

The Scottish Teachers’ Pension Scheme was reformed by the UK Government under the Public Service Pension Act 2013 along with the other main public service pension schemes in the UK. All schemes are broadly comparable and are based on Career Average Revalued Earnings. Apart from the uniformed public services, all schemes have a pension age linked to State Pension age.

Grants to organisations for people with care experience by age

The death of any child or young person is a tragedy. The Scottish Government is committed to ensuring that the death of any looked after child or young person is accurately reported on and reviewed to improve services and ensure that children and young people are receiving the best care possible.

In February of this year, the Scottish Government published revised guidance on Regulation 6 of The Looked After Children (Scotland) Regulations 2009 (legislation.gov.uk) . The revised guidance clarifies that it is the responsibility of local authorities to notify Scottish Ministers when there has been a death of a looked after child or young person. This includes the provision of information such as the cause of death, DOB and the legal status of a child or young person that has died. This information is not published by the Scottish Government but is shared with Scottish Ministers who have powers to request further information if it is required.

Additionally, a National Hub was established in October 2021 to review and learn from the deaths of all live born children and young people in Scotland up to the date of their 18th birthday, or 26th birthday for care leavers who are in receipt of aftercare or continuing care at the time of their death. The National Hub review each death is reviewed and an overall annual report is produced.

The National Hub is managed by Health Improvement Scotland and the Care Inspectorate and published its first annual data overview report, covering the period 1 April 2022 to 31 March 2023, on 19 March 2024.