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The Local Government Pension Scheme (Transitional Provisions, Savings and Amendment) Regulations 2014

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Pensionable pay

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8.—(1) For the purposes of regulation 20(1) of the 2013 Regulations (meaning of pensionable pay) no account is to be taken of any supplement paid—

(a)to an employee whose employment transferred on 1st April 1996 to the Environment Agency or to such an employee who subsequently transferred on 1st April 2013 to the Natural Resources Body for Wales; or

(b)to an employee whose employment transferred on 1st April 2010 from the Learning and Skills Council for England to a local authority or to London Councils Limited,

in recognition of the difference in contribution rates between members of the principal civil service pension scheme and the 2008 or 2014 Schemes.

(2) Notwithstanding regulation 20(2)(f) of the 2013 Regulations (meaning of pensionable pay: exclusions), a member’s pensionable pay for the purposes of regulation 20(1) of those Regulations, includes an amount in respect of a sum treated as the money value to the member of the provision of a motor vehicle or an amount paid in lieu of such provision, if the condition specified in regulation 13(8) of the 1997 Regulations (meaning of “pay”: money value of provision of motor vehicle) is satisfied in relation to the member, unless the condition specified in regulation 13(9) of those Regulations is satisfied in relation to the member.

(3) For the purposes of calculating assumed pensionable pay under regulation 21 of the 2013 Regulations (assumed pensionable pay), if all or part of the periods referred to in paragraph (4) of that regulation fall before 1st April 2014, the calculation must include the pensionable pay the member received before 1st April 2014 in relation to that period.

(4) Where these Regulations provide for final pay received after 31st March 2014 to be calculated under regulations 8 to 11 of the Benefits Regulations (calculation of final pay), if a member has a period of absence from work of the description in regulation 11(4)(b) or (c) of the 2013 Regulations (contributions during absence from work with permission or due to a trade dispute) and, on or after the commencement of that period of absence, has purchased additional pension under regulation 16 of the 2013 Regulations (additional pension contributions) equivalent to the pension that the member would have accrued but for the absence—

(a)the member is treated as entitled to count the period of absence as a period of membership; and

(b)is treated as receiving the pay that would have been received but for the absence.

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