The Local Government Superannuation (Valuation and Community Charge Tribunals) Regulations 1989

Explanatory Note

(This note is not part of the Regulations)

These Regulations make provision for the superannuation of staff of the valuation and community charge tribunals established under Schedule 11 to the Local Government Finance Act 1988 (c. 41).

Regulation 3 makes the valuation and community charge tribunals“scheduled bodies” for the purposes of the Local Government Superannuation Regulations 1986 (“the principal regulations”) (S.I. 1986/24). Their employees thus become eligible to be pensionable employees under the principal Regulations. Local valuation panels, whose functions were transferred by the Valuation and Community Charge Tribunals (Transfer of Jurisdiction) Regulations 1989 (S.I. 1989/440) (“the 1989 Regulations”), cease to be scheduled bodies.

Regulation 2 provides continuity of employment, for the purposes of the principal Regulations, for employees of the former local valuation panels who were transferred to the valuation and community charge tribunals by the 1989 Regulations.

Section 12(1) of the Superannuation Act 1972 (c. 11) confers express power to make regulations retrospective in effect. These Regulations are to a certain extent retrospective to the date on which the valuation and community charge tribunals were established, but regulation 4 enables employees to exercise options under the principal Regulations with effect from that date. Where rights in relation to ex-employees could be adversely affected, provision is made for opting out (regulation 5).