The Local Government Superannuation (Scotland) Regulations 1987

Reckonable service and benefits

F6.—(1) Subject to regulation F5(2)(c) and paragraphs (2) to (16), a person in relation to whom regulation F3 applies is entitled, or as the case may be shall be deemed to have been entitled—

(a) in the case of a person entitled on the relevant date—

(i) to participate in the benefits of a superannuation fund maintained under these Regulations, or

(ii) to a retirement pension,

other than a person to whom regulation P13 of the 1974 Regulations applied, to reckon as reckonable service a period equal to 47 per cent of his war service; or

(b) in the case of a person to whom on the relevant date regulation P13 of the 1974 Regulations applied, to have a period equal to 47 per cent of his war service treated as having been for the purposes of paragraph (4) of that regulation a period during which the whole of his relevant policies were fully maintained; or

(c) in the case of a person who, having become entitled to receive an annual pension under the former Regulations or a local Act scheme, was on the relevant date entitled to receive payments in respect of that pension out of a superannuation fund maintained under these Regulations or the 1974 Regulations, to receive, in respect of the service in respect of which that pension is payable, the additional benefits specified in paragraph (11).

(2) Where regulation F3(2)(f) applies and the scheme designated under regulation F5(2)(b) (“the designated scheme”) is a scheme specified in Schedule 15, paragraph (1) applies only if that scheme complies with paragraph (3).

(3) A scheme complies with this paragraph if—

(a) it is the first public service scheme the war service provisions of which could have become applicable to the person if he had remained a member of it, and

(b) he is, or in the case of a deceased employee was, immediately before he died—

(i) entitled to reckon the employment in which he was subject to the scheme as reckonable service, or

(ii) entitled to a retirement pension in the calculation of which that employment was taken into account as reckonable service.

(4) Where the designated scheme is a scheme specified in Part I of Schedule 15 and complies paragraph (3), this regulation applies with the substitution throughout for references to 47 per cent of references to 63 and two thirds per cent.

(5) Where the designated scheme is a scheme specified in Part II of Schedule 15 and complies with paragraph (3), this regulation applies with the substitution throughout for references to 47 per cent of references to 46 and one half per cent.

(6) Where the designated scheme is not a scheme specified in Schedule 15, paragraph (1) applies only if a transfer value, calculated in accordance with Part V of Schedule 16, is received in respect of the period that could have become reckonable under the war service provisions of that scheme.

(7) Where paragraph (1) applies by virtue of the acceptance of such a transfer value, this regulation applies with the substitution throughout for references to a period equal to 47 per cent of the person’s war service of references to the period that could have become reckonable under the war service provisions of the designated scheme.

(8) Where the person was entitled on the relevant date to a retirement pension—

(a) his entitlement under paragraph (1)(a) or (b), and to any resulting increase in the rate of his retirement pension, shall be taken to have arisen on—

(i) 1st April 1978, or

(ii) the date on which he ceased to hold his employment,

whichever is the later, and

(b) if regulation E3(9) of the 1974 Regulations applied to him before 15th October 1982—

(i) any increase by virtue of paragraph (1)(a) or (b) in the amount of any benefit is not subject to reduction under regulation E3(14), and

(ii) the period that he is entitled by paragraph (1)(a) or (b) to reckon as reckonable service is not to be taken into account in calculating the reduction of any benefit falling to be reduced under regulation E3(14),

and for the purpose of this sub-paragraph any reference to regulation E3(14) shall be taken to include a reference to regulation 4 of the National Insurance (Modification of Local Government Superannuation Schemes) (Scotland) Regulations 1961(1) and regulation 36 of the National Insurance (Modification of Local Government Superannuation Schemes) (Scotland) Regulations 1970(2).

(9) The relevant date for the purposes of paragraphs (1) and (8) is the date of the election under regulation F3, except in the case of a deceased employee where it is the date of his death.

(10) Any period which a person is or is deemed to have been entitled to reckon as reckonable service by virtue of paragraph (1)(a) or (b) shall for the purposes of regulation E3(7) to (10) and of regulation E11(5) and (9) be deemed to be reckonable service before, as the case may be—

(a) 1st April 1972, or

(b) any earlier date on which he became a widower or was judicially separated from his wife or on which his marriage was dissolved.

(11) The additional benefits mentioned in paragraph (1)(c) are—

(a) an additional pension, payable from—

(i) 1st April 1978, or

(ii) the date on which the person became entitled to receive payments in respect of a pension as mentioned in paragraph (1)(c),

whichever is the later date, and

(b) if the person has received or is entitled to receive payment of any lump sum of the same nature as a retiring allowance, an additional lump sum,

calculated in accordance with, paragraph (12).

(12) Subject to regulation F5(2)(c) and paragraphs (13) and (16)—

(a) the annual rate of an additional pension, and

(b) the amount of an additional lump sum,

specified in paragraph (11) is the amount by which the annual rate of the corresponding original pension or, as the case may be, the amount of the corresponding original lump sum would have been increased if a period equal to 47 per cent of the person’s war service had been service, or a period, of a kind which (however described) counted in full in the calculation of the original pension or lump sum.

(13) If a period of part-time service or employment falling to be treated under section 12(5) of the Act of 1937 or under regulation E25 or under regulation P13(4)(b) of the 1974 Regulations as though it were whole-time service or employment for a proportionately reduced period—

(a) began before and ended on or after 1st July 1950, and

(b) was not preceded, without any break, by a period of whole-time service or employment,

paragraph (1)(a) or, as the case may be, paragraph (1)(b) or paragraphs (12) and (16) apply with the substitution for “47 per cent” of the percentage obtained by reducing 47 per cent in the same proportion.

(14) Where—

(a) before the date of notification of a decision or determination that he is entitled to reckon a period as reckonable service by virtue of paragraph (1)(a) or (b), a person in relation to whom regulation F3 applies has been credited with an additional period of service under—

(i) any provision made by an enactment or instrument for compensation for loss of employment or loss or diminution of emoluments or for early retirement in lieu of such compensation, or

(ii) regulation E3(12),

(“the enhancement provision”), and

(b) A + B + C exceeds 40 years, where—

• A is the period which would but for this paragraph be reckonable by him as reckonable service by virtue of paragraph (1)(a) or (b),

• B is the remainder of his reckonable service, and

• C is the additional period of service with which he has been credited under the enhancement provision,

the period which is reckonable by him as reckonable service by virtue of paragraph (1)(a) or (b) is the total of 40—(B + C) and the amount, if any, by which (A + B + C)—40 exceeds C; except that where the instrument referred to in sub-paragraph (a) above is the Local Government Re-organisation (Retirement of Chief Officers) (Scotland) Regulations 1974(3) for the figure “40” wherever it occurs in this sub-paragraph there shall be substituted the figure “45”.

(15) Where a person who was entitled or deemed to be entitled to any additional benefit specified in paragraph (11) dies and there is payable in respect of him out of a superannuation fund maintained under these Regulations any benefit similar to a widow’s pension, children’s pension or death gratuity payable under Part E (“the death benefit”), the person entitled to receive the death benefit is entitled to receive, in respect of the service in respect of which the death benefit is payable, a corresponding additional benefit at any rate or, as the case may be, of any amount which bears the same proportion to the death benefit as the first additional benefit bears to the corresponding original benefit.

(16) The total of an additional benefit under paragraph (11) or (15) and the corresponding original benefit must not exceed the greatest original benefit that could have been paid if—

(a) the period equal to 47 per cent of the person’s war service had been a period of service before he attained the age of 60 years, and

(b) no more than—

(i) 40 years' service before attaining that age, and

(ii) 45 years' service in all,

had been capable of counting in the calculation of the original benefit.

(17) In calculating a period equal to a percentage of a person’s war service for any of the purposes of this regulation, the war service is to be counted as a number of days, arrived at by—

(a) multiplying the number of complete years of war service, if any, by 365, and

(b) counting any part of the war service that does not amount to a number of complete years at its actual length in days,

and any fraction of a day resulting from the calculation is to be excluded from the period.

(1)

S.I. 1961/206

(2)

S.I. 1970/1307

(3)

S.I. 1974/1754