§ Mr. Hawkins
To ask the Secretary of State for Education and Employment what procedures are in place for auditing the cost to the teachers superannuation scheme of early retirements though ill health and for monitoring the causes of variations between local education authorities in the numbers of early retirements through ill health. 
§ Mrs. Gillan
The teachers superannuation scheme is subject to an actuarial inquiry every five years, carried out by the Government Actuary's Department. Its report deals with the finances of the scheme and makes recommendations on the Total contributions payable by teachers and employers which will meet the cost of benefits-including early retirements-debited to the teachers superannuation account.
We do not monitor the causes of variations between local authorities in the numbers of early retirements through ill health; each application is assessed on an individual basis.