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The Local Government Pension Scheme (Scotland) Regulations 1998

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Employer’s discretion to reduce members' contribution rate

14.  (1)  The employing authority of a person who is an active member in their employment and has a total membership in a local government employment of at least 40 years may determine that he should not be liable to make contributions to the Scheme on his pay in their employment or should only be liable to make them at a rate less than the standard contribution rate.

(2) The member’s liability is reduced or, as the case may be, extinguished at the expiry of the period of one month beginning with the date on which the employing authority so determined.

(3) However, for these Regulations the member shall continue to be treated as paying the contributions under regulation 11 for which he would otherwise be liable.

(4) For paragraph (1) membership counts as membership in local government employment unless–

(a)it is a credited period counted under regulation 122 (periods credited on inward transfer); or

(b)the member was entitled to count it under any corresponding earlier provision and he is entitled to count it under regulation 8(1)(d).

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