This note is provided for the Department for Education (DfE) as scheme manager of the Teachers' Pension Scheme (TPS).

This note sets out the actuarial guidance on the calculations to determine the cost to members of purchasing periods of past service which did not accrue family benefits in the TPS (periods of "non-qualifying service").

The factors associated with this guidance should be used only to calculate the cost of purchasing additional family benefits in respect of periods of non-qualifying service, as outlined in the section Purchasing additional family benefits.

Factors should be selected according to the sex of both the member and dependant.

The following changes have been made when reviewing this guidance:

• Important information around the expected audience for the guidance, use of the guidance, review of factors, compliance and limitations applies across all sets of guidance. Rather than being repeated in each set of guidance, this can now be found on the scheme home page. It is important to read this information alongside the guidance.
• Calculation methodology: No changes have been made to the calculation methodology.
• Examples: There are no examples in this guidance. Worked examples, using the calculation methodology, can be found in prior versions of the guidance (though please note that these use historic factors).
• Factor tables: The "Factor Tables" tab contains the names of the tables that are referenced in the calculation methodology. The tables of factors themselves can be found in the most recently published "Consolidated Factors Workbook" which is available by clicking the "Download current Consolidated Factors Workbook" button on the scheme's home page.
• Assumptions: The key assumptions underlying the factors in each note are contained in the Consolidated Factors Workbook.
• Regulations: The regulations that require the production of the actuarial factors and/or guidance that is the subject of this note are summarised in the "Regulations" tab.