The Local Government Pension Scheme (Scotland) Regulations 2014

Deduction and recovery of member’s contributions

This section has no associated Policy Notes

83.—(1) A Scheme employer must deduct from a person’s pay any contributions payable by the member under these Regulations.

(2) Sums payable under regulation 13(1) (reserve forces leave) may be deducted from any payment made under Part 5 of the Reserve and Auxiliary Forces (Protection of Civil Interests) Act 1951(1), to the extent that they are payable in respect of the same period.

(3) An administering authority may recover any contributions or sum remaining due and not deducted under paragraph (1) or (2)—

(a)as a debt arising under a contract in any court of competent jurisdiction; or

(b)by deducting it from any payment by way of benefits to or in respect of the person in question under these Regulations.

(4) But the sums mentioned in paragraph (2) are only recoverable under paragraph (3) if unpaid for 12 months after the person ceases to perform relevant reserve forces service.

(5) If—

(a)a Scheme employer deducts in error any amount in respect of contributions from a person’s pay or any other sum due to that person; and

(b)the amount has not been repaid before the expiry of the period of one month beginning with the date of the deduction,

the appropriate body must pay interest on the amount, and the due date for the calculation of the interest payable is the date of the deduction.

(6) Where the employee’s contributions have been paid into a fund, the repayment and any interest must be made out of that fund.

(7) Interest must be calculated at one per cent above base rate on a day to day basis from the due date of payment and compounded with three-monthly rests.

(8) The “appropriate body” for the purposes of paragraph (5) is—

(a)the appropriate administering authority, where the employee’s contributions have been paid into a fund; and

(b)the person’s Scheme employer where the employee’s contributions have not yet been paid into a fund.