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The Local Government Pension Scheme (Benefits, Membership and Contributions) (Scotland) Regulations 2008

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Pay

1.  For regulation 5 (meaning of “pensionable pay”) substitute–

5.(1) A councillor member’s pensionable pay in any year is the total of all payments of remuneration to the councillor by the local authority under the Local Governance (Scotland) Act 2004 (Remuneration) Regulations 2007(1), including any payments made in respect of a councillor’s functions as convenor or vice convenor of a joint board.

(2) All references to “pay” in these Regulations and in the Administration Regulations in respect of a councillor member and the councillor membership shall be construed in accordance with paragraph (1).

(3) “Career average pay” in these Regulations shall mean an amount equal to the total of a councillor member’s pay for each year or part year of the member’s active membership divided by the number of those years or part years.

(4) All references to “final pay” in these Regulations and in the Administration Regulations shall, in respect of a councillor member and councillor membership, be taken to mean “career average pay”.

(5) When calculating a councillor member’s career average pay, the pay for any year other than the final year shall be increased in proportion to the increase in the Retail Price Index from the last day of that year up to the last day of the month in which the councillor member’s active membership ends.

(6) “Year” means the 12 months ending with 31st March.

(7) “Final year” means the year during which, or at the end of which, the councillor member’s active membership ends.

(8) “Retail Price Index” means the index of retail prices for the United Kingdom published by the Office of National Statistics.

(9) No sum may be taken into account in calculating pensionable pay unless income tax liability has been determined on it..

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