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The Local Government Pension Scheme (Scotland) Amendment Regulations 2015

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Amendment of regulation 15

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9.  In regulation 15—

(a)in the header to the regulation omit “/Temporary reductions in contributions”;

(b)in paragraph (1) after “leave” insert “or on actual pay received where this is greater than assumed pensionable pay”;

(c)in paragraph (3)(a)(ii) for “during the absence” substitute “(additional pension contributions) or regulation 17 (additional voluntary contributions) during reserve forces leave”;

(d)in paragraph (4)(b) for “or additional paternity leave” substitute “additional paternity leave or shared parental leave”;

(e)in paragraph (4)(d) after “(additional pension contributions)” insert “or regulation 17 (additional voluntary contributions)” and for the words after “(shared cost additional pension contributions)” substitute “or, as appropriate, to a shared cost AVC under regulation 17, remain payable if the relevant regulation applies”;

(f)in paragraph (5) for “may” substitute “must” and after “(shared cost additional pension contributions)” insert “ to meet two thirds of the cost of the arrangement”;

(g)in paragraph (6) for “may” substitute “must” and omit “assumed” and after “36 months” insert “calculated in accordance with guidance to be issued by the Scottish Ministers where the amount of pensionable remuneration cannot readily be determined”; and

(h)in paragraph (8) for “be reduced by 50%” substitute “remain at the full amount (100%)”.

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Policy Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as ‘Executive Notes’ and accompanied Scottish Statutory Instruments from July 2005 until July 2012.

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