The Local Government Pension Scheme (Scotland) Regulations 2014 (revoked)

PART 1Membership, contributions and benefits

Preliminary Provisions

1Citation, commencement and extent

3Active membership

4Restriction on eligibility for active membership

5Ending active membership

6Deferred members

7Pensioner members

8Pension credit and survivor members

10Temporary reduction in contributions

11Contributions during absence from work

12Contributions during child-related leave

13Contributions during reserve forces service leave

14Contributions during absence for illness etc.

15Employer contributions during absences/Temporary reductions in contributions

16Additional pension contributions

17Additional voluntary contributions

18Rights to return of contributions

19Exclusion of rights to return of contributions

20Meaning of pensionable pay

21Assumed pensionable pay

Pension accounts

22Pension accounts

23Active member’s pension accounts

24Deferred member’s pension account and deferred refund account

25Retirement pension accounts : active members

26Retirement pension accounts : deferred and pension credit members

27Flexible retirement pension accounts

28Pension credit accounts

29Retirement benefits

30Award of additional pension

31Commencement of pensions

32Election for lump sum instead of pension

33Commutation and small pensions

Ill-health retirement

34Early payment of retirement pension on ill-health grounds: active members

35Role of the IRMP

36Early payment of retirement pension on ill-health grounds: deferred members

37Calculation of ill-health pension amounts

Survivor benefits

38Death grants: active members

39Survivor benefits: partners of active members

40Survivor benefits: children of active members

41Death grants: deferred members and pension credit members

42Survivor benefits: partners of deferred members

43Survivor benefits: children of deferred members

44Death grants: pensioner members

45Survivor benefits: partners of pensioner members

46Survivor benefits: children of pensioner members

Adjustments of benefits

47No double entitlement

48Limit on total amount of benefits

49Guaranteed minimum pensions

50Pension debits

PART 2Administration

Administering authorities

51Scheme managers

52Admission agreement funds

53Administering authorities: governance compliance statement

54Accounts and audit

Strategies, statements and reports

55Pension fund annual report

56Funding strategy statement

57Pension administration strategy

58Statements of policy about exercise of discretionary functions

59Statements of policy concerning communications with members and Scheme employers

Actuarial valuations

60Actuarial valuations of pension funds

61Aggregate Scheme costs

62Special circumstances where revised actuarial valuations and certificates must be obtained

63Aggregate Scheme costs: revised certificates

64Supply of copies of valuations, certificates etc.

65Employer’s contributions

66Employer’s further payments

67Payment by Scheme employers to administering authorities

68Additional costs arising from Scheme employer’s level of performance

69Interest on late payments by Scheme employers

70First instance decisions

71Notification of first instance decisions

72Applications to resolve disagreements

73Notice of decisions on disagreements

74Reference of disagreement for reconsideration by Scottish Ministers

75Notice of decisions on reconsideration of disagreement

76Rights of representation

77Appeals by administering authorities

78Exchange of information

79Interest on late payment of certain benefits

80Payments due in respect of deceased persons

81Payments for persons incapable of managing their affairs

82Non-assignability

83Deduction and recovery of member’s contributions

84Joint liability in respect of annual allowance charge

86Pension increase under the Pensions Schemes Act 1993

87Annual benefit statements

88Information to be supplied by employees

89Forfeiture of pension rights after conviction for employment-related offences

90Recovery or retention where former member has misconduct obligation

91Adjustment of accounts following forfeiture etc

92Protection of guaranteed minimum pension rights

Certificates of protection

93Certificate of protection

94Rights to payment out of pension fund

95Contracting-out requirements affecting transfers out

96Bulk transfer (transfers of undertakings etc)

97Calculation of amount of transfer payment

98Inward transfers of pension rights

99Effect of acceptance of transfer value

100Changes of administering authority

SCHEDULE 1Interpretation

SCHEDULE 2Scheme employers

1The following bodies are admission bodies with whom an administering...

2An approval under paragraph 1(e) may be subject to such...

3The Scheme employer, if it is not also the administering...

4In the case of an admission body falling within the...

5If the admission body is exercising the functions of the...

6An admission agreement must require the admission body to carry...

7Notwithstanding paragraph 6, and subject to paragraph 8, the admission...

8Where, for any reason, it is not desirable for an...

9An admission agreement must include— (a) provision for it to...

10An admission agreement must include a requirement that the admission...

11When an administering authority makes an admission agreement it must...

12Where an admission body is such a body by virtue...

13Where an admission body of the description in paragraph 1(d)...

SCHEDULE 3Pension funds

SCHEDULE 4Appropriate Funds

1The appropriate fund for a member is the fund specified...

2But where a member is within paragraph 5 of that...

3Before giving a direction under paragraph 2 Scottish Ministers must...

4The direction may require the making of financial adjustments between...

5It may also contain provision as to the transfer of...

6Where an administering authority have established an admission agreement fund...

PART 2Miscellaneous Authorities

SCHEDULE 5Councillor Members

BENEFITSPreliminary

1Omit regulation 93 (certificate of protection).

OPTIONAL ADDITIONAL BENEFITSShared Cost Schemes

2In regulation 17 (additional voluntary contributions) omit the words “shared...

Increase of Pension

3Omit regulation 30 (award of additional pension).

4In regulation 16 omit paragraphs (2)(e) and (4)(d).

5For regulation 20 substitute— (1) A councillor member’s pensionable pay in any year is...

6Omit regulation 21 (assumed pensionable pay).

7Omit regulation 29(6) (flexible retirement).

8Omit regulation 30 (award of additional pension).

9In regulation 34 (early leavers: ill-health)— (a) for paragraph (1)...

2014 No. 164

Public Service Pensions

The Local Government Pension Scheme (Scotland) Regulations 2014 (revoked)F1

Made5th June 2014

Laid before the Scottish Parliament9th June 2014

Coming into force in accordance with regulation 1

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .