Explanatory Note

(This note is not part of the Regulations)

These Regulations set out provisions relating to the administration of the new Local Government Pension Scheme (“the Scheme”) which is to come into existence on 1st April 2009 and is constituted by these Regulations, the Local Government Pension Scheme (Benefits, Membership and Contributions) (Scotland) Regulations 2008 (“the Benefit Regulations”) and the Local Government Pension Scheme (Transitional Provisions) (Scotland) Regulations 2008.

The provisions in these Regulations supersede without modification most of those in the Local Government Pension Scheme (Scotland) Regulations 1998 (as amended) that they replace. Reference is made where relevant to nominated cohabiting partners as they are a category of dependent beneficiary in the Benefits Regulations. The other main changes are mentioned in the following description of the arrangement of these Regulations.

The Regulations are divided into the following Parts–

• Part 1 deals with citation, commencement and interpretation;

• Part 2 sets out rules relating to membership of the Scheme. Regulation 10 (joining the Scheme) does not require any person who is eligible to be a member of the Scheme to apply to be such, unless he is applying for membership on a date other than that on which he would otherwise automatically become a member or he is the employee of an admission body;

• Part 3 deals with contributions. Regulation 20 (additional regular contributions) sets out the applicable procedure in circumstances where a member chooses to pay additional contributions under Regulation 13 of the Benefits Regulations. Regulations 22–24 simplify and update provisions dealing with additional voluntary contributions and shared cost additional voluntary contributions;

• Part 4 deals with pension funds and employers' payments. Regulation 39 (interest) provides that interest payable on overdue amounts is payable from the day after the amount is due rather than from one month after the due date as before in some cases, the only exception being any extra charge payable by an employing authority under regulation 36 (employers' payment following resolution to increase membership or award additional pension) or regulation 37 (employers' further payments);

• Part 5 deals with payment of benefits;

• Part 6 deals with determination of questions and disputes. Regulation 51 (first instance decisions) requires the employing authority to decide what contribution rate a member must pay. This is consequential on regulation 4 of the Benefits Regulations, which provide that the contribution rate a member pays is based on the member’s pensionable pay and a range of pay bands;

• Part 7 deals with policy statements and information;

• Part 8 deals with special adjustments;

• Part 9 deals with transfers. Regulation 82 (changes of fund and variable time employees) sets out the provisions which apply where a variable time employee transfers from one pension fund to another.

• Part 10 deals with pension sharing.

A full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of businesses, charities or voluntary bodies and does not have a significant financial impact on any public bodies