The Local Government Pension Scheme (Scotland) Regulations 2014

1. Introductory Text

2. PART 1 Membership, contributions and benefits

   1. Preliminary Provisions

      1. 1. Citation, commencement and extent

      2. 2. Introductory

   2. Membership

      1. 3. Active membership

      2. 4. Restriction on eligibility for active membership

      3. 5. Ending active membership

      4. 6. Deferred members

      5. 7. Pensioner members

      6. 8. Pension credit and survivor members

   3. Contributions

      1. 9. Contributions

      2. 10. Temporary reduction in contributions

      3. 11. Contributions during absence from work

      4. 12. Contributions during child-related leave

      5. 13. Contributions during reserve forces service leave

      6. 14. Contributions during absence for illness etc.

      7. 15. Employer contributions during absences/Temporary reductions in contributions

      8. 16. Additional pension contributions

      9. 17. Additional voluntary contributions

      10. 18. Rights to return of contributions

      11. 19. Exclusion of rights to return of contributions

      12. 20. Meaning of pensionable pay

      13. 21. Assumed pensionable pay

   4. Pension accounts

      1. 22. Pension accounts

      2. 23. Active member’s pension accounts

      3. 24. Deferred member’s pension account and deferred refund account

      4. 25. Retirement pension accounts : active members

      5. 26. Retirement pension accounts : deferred and pension credit members

      6. 27. Flexible retirement pension accounts

      7. 28. Pension credit accounts

   5. Benefits

      1. 29. Retirement benefits

      2. 30. Award of additional pension

      3. 31. Commencement of pensions

      4. 32. Election for lump sum instead of pension

      5. 33. Commutation and small pensions

   6. Ill-health retirement

      1. 34. Early payment of retirement pension on ill-health grounds: active members

      2. 35. Role of the IRMP

      3. 36. Early payment of retirement pension on ill-health grounds: deferred members

      4. 37. Calculation of ill-health pension amounts

   7. Survivor benefits

      1. 38. Death grants: active members

      2. 39. Survivor benefits: partners of active members

      3. 40. Survivor benefits: children of active members

      4. 41. Death grants: deferred members and pension credit members

      5. 42. Survivor benefits: partners of deferred members

      6. 43. Survivor benefits: children of deferred members

      7. 44. Death grants: pensioner members

      8. 45. Survivor benefits: partners of pensioner members

      9. 46. Survivor benefits: children of pensioner members

   8. Adjustments of benefits

      1. 47. No double entitlement

      2. 48. Limit on total amount of benefits

      3. 49. Guaranteed minimum pensions

      4. 50. Pension debits

3. PART 2 Administration

   1. Administering authorities

      1. 51. Scheme managers

      2. 52. Admission agreement funds

      3. 53. Administering authorities: governance compliance statement

      4. 54. Accounts and audit

   2. Strategies, statements and reports

      1. 55. Pension fund annual report

      2. 56. Funding strategy statement

      3. 57. Pension administration strategy

      4. 58. Statements of policy about exercise of discretionary functions

      5. 59. Statements of policy concerning communications with members and Scheme employers

   3. Actuarial valuations

      1. 60. Actuarial valuations of pension funds

      2. 61. Aggregate Scheme costs

      3. 62. Special circumstances where revised actuarial valuations and certificates must be obtained

      4. 63. Aggregate Scheme costs: revised certificates

      5. 64. Supply of copies of valuations, certificates etc.

   4. Payments

      1. 65. Employer’s contributions

      2. 66. Employer’s further payments

      3. 67. Payment by Scheme employers to administering authorities

      4. 68. Additional costs arising from Scheme employer’s level of performance

      5. 69. Interest on late payments by Scheme employers

   5. Decisions

      1. 70. First instance decisions

      2. 71. Notification of first instance decisions

      3. 72. Applications to resolve disagreements

      4. 73. Notice of decisions on disagreements

      5. 74. Reference of disagreement for reconsideration by Scottish Ministers

      6. 75. Notice of decisions on reconsideration of disagreement

      7. 76. Rights of representation

      8. 77. Appeals by administering authorities

      9. 78. Exchange of information

      10. 79. Interest on late payment of certain benefits

      11. 80. Payments due in respect of deceased persons

      12. 81. Payments for persons incapable of managing their affairs

      13. 82. Non-assignability

      14. 83. Deduction and recovery of member’s contributions

      15. 84. Joint liability in respect of annual allowance charge

      16. 85. Tax

      17. 86. Pension increase under the Pensions Schemes Act 1993

      18. 87. Annual benefit statements

      19. 88. Information to be supplied by employees

   6. Forfeiture

      1. 89. Forfeiture of pension rights after conviction for employment-related offences

      2. 90. Recovery or retention where former member has misconduct obligation

      3. 91. Adjustment of accounts following forfeiture etc

      4. 92. Protection of guaranteed minimum pension rights

   7. Certificates of protection

      1. 93. Certificate of protection

   8. Transfers

      1. 94. Rights to payment out of pension fund

      2. 95. Contracting-out requirements affecting transfers out

      3. 96. Bulk transfer (transfers of undertakings etc)

      4. 97. Calculation of amount of transfer payment

      5. 98. Inward transfers of pension rights

      6. 99. Effect of acceptance of transfer value

      7. 100. Changes of administering authority

   9. Councillors

      1. 101. Councillors

4. Signature

5. SCHEDULES

   1. SCHEDULE 1

      Interpretation

   2. SCHEDULE 2

      Scheme employers

      1. PART 1

      2. PART 2

         1. 1. The following bodies are admission bodies with whom an administering...

         2. 2. An approval under paragraph 1(e) may be subject to such...

         3. 3. The Scheme employer, if it is not also the administering...

         4. 4. In the case of an admission body falling within the...

         5. 5. If the admission body is exercising the functions of the...

         6. 6. An admission agreement must require the admission body to carry...

         7. 7. Notwithstanding paragraph 6, and subject to paragraph 8, the admission...

         8. 8. Where, for any reason, it is not desirable for an...

         9. 9. An admission agreement must include— (a) provision for it to...

         10. 10. An admission agreement must include a requirement that the admission...

         11. 11. When an administering authority makes an admission agreement it must...

         12. 12. Where an admission body is such a body by virtue...

         13. 13. Where an admission body of the description in paragraph 1(d)...

   3. SCHEDULE 3

      Pension funds

   4. SCHEDULE 4

      Appropriate Funds

      1. PART 1

         1. 1. The appropriate fund for a member is the fund specified...

         2. 2. But where a member is within paragraph 5 of that...

         3. 3. Before giving a direction under paragraph 2 Scottish Ministers must...

         4. 4. The direction may require the making of financial adjustments between...

         5. 5. It may also contain provision as to the transfer of...

         6. 6. Where an administering authority have established an admission agreement fund...

         7. TABLE

      2. PART 2 Miscellaneous Authorities

   5. SCHEDULE 5

      Councillor Members

      1. BENEFITS Preliminary

         1. 1. Omit regulation 93 (certificate of protection).

      2. OPTIONAL ADDITIONAL BENEFITS Shared Cost Schemes

         1. 2. In regulation 17 (additional voluntary contributions) omit the words “shared...

         2. Increase of Pension

            1. 3. Omit regulation 30 (award of additional pension).

      3. ADMINISTRATION

         1. 4. In regulation 16 omit paragraphs (2)(e) and (4)(d).

         2. 5. For regulation 20 substitute— (1) A councillor member’s pensionable pay in any year is...

         3. 6. Omit regulation 21 (assumed pensionable pay).

         4. 7. Omit regulation 29(6) (flexible retirement).

         5. 8. Omit regulation 30 (award of additional pension).

         6. 9. In regulation 34 (early leavers: ill-health)— (a) for paragraph (1)...

6. Explanatory Note