The Local Government Pension Scheme (Scotland) Regulations 2014 (revoked)
PART 1
Membership, contributions and benefits
Preliminary Provisions
1
Citation, commencement and extent
2
Introductory
Membership
3
Active membership
4
Restriction on eligibility for active membership
5
Ending active membership
6
Deferred members
7
Pensioner members
8
Pension credit and survivor members
Contributions
9
Contributions
10
Temporary reduction in contributions
11
Contributions during absence from work
12
Contributions during child-related leave
13
Contributions during reserve forces service leave
14
Contributions during absence for illness etc.
15
Employer contributions during absences/Temporary reductions in contributions
16
Additional pension contributions
17
Additional voluntary contributions
18
Rights to return of contributions
19
Exclusion of rights to return of contributions
20
Meaning of pensionable pay
21
Assumed pensionable pay
Pension accounts
22
Pension accounts
23
Active member’s pension accounts
24
Deferred member’s pension account and deferred refund account
25
Retirement pension accounts : active members
26
Retirement pension accounts : deferred and pension credit members
27
Flexible retirement pension accounts
28
Pension credit accounts
Benefits
29
Retirement benefits
30
Award of additional pension
31
Commencement of pensions
32
Election for lump sum instead of pension
33
Commutation and small pensions
Ill-health retirement
34
Early payment of retirement pension on ill-health grounds: active members
35
Role of the IRMP
36
Early payment of retirement pension on ill-health grounds: deferred members
37
Calculation of ill-health pension amounts
Survivor benefits
38
Death grants: active members
39
Survivor benefits: partners of active members
40
Survivor benefits: children of active members
41
Death grants: deferred members and pension credit members
42
Survivor benefits: partners of deferred members
43
Survivor benefits: children of deferred members
44
Death grants: pensioner members
45
Survivor benefits: partners of pensioner members
46
Survivor benefits: children of pensioner members
Adjustments of benefits
47
No double entitlement
48
Limit on total amount of benefits
49
Guaranteed minimum pensions
50
Pension debits
PART 2
Administration
Administering authorities
51
Scheme managers
52
Admission agreement funds
53
Administering authorities: governance compliance statement
54
Accounts and audit
Strategies, statements and reports
55
Pension fund annual report
56
Funding strategy statement
57
Pension administration strategy
58
Statements of policy about exercise of discretionary functions
59
Statements of policy concerning communications with members and Scheme employers
Actuarial valuations
60
Actuarial valuations of pension funds
61
Aggregate Scheme costs
62
Special circumstances where revised actuarial valuations and certificates must be obtained
63
Aggregate Scheme costs: revised certificates
64
Supply of copies of valuations, certificates etc.
Payments
65
Employer’s contributions
66
Employer’s further payments
67
Payment by Scheme employers to administering authorities
68
Additional costs arising from Scheme employer’s level of performance
69
Interest on late payments by Scheme employers
Decisions
70
First instance decisions
71
Notification of first instance decisions
72
Applications to resolve disagreements
73
Notice of decisions on disagreements
74
Reference of disagreement for reconsideration by Scottish Ministers
75
Notice of decisions on reconsideration of disagreement
76
Rights of representation
77
Appeals by administering authorities
78
Exchange of information
79
Interest on late payment of certain benefits
80
Payments due in respect of deceased persons
81
Payments for persons incapable of managing their affairs
82
Non-assignability
83
Deduction and recovery of member’s contributions
84
Joint liability in respect of annual allowance charge
85
Tax
86
Pension increase under the Pensions Schemes Act 1993
87
Annual benefit statements
88
Information to be supplied by employees
Forfeiture
89
Forfeiture of pension rights after conviction for employment-related offences
90
Recovery or retention where former member has misconduct obligation
91
Adjustment of accounts following forfeiture etc
92
Protection of guaranteed minimum pension rights
Certificates of protection
93
Certificate of protection
Transfers
94
Rights to payment out of pension fund
95
Contracting-out requirements affecting transfers out
96
Bulk transfer (transfers of undertakings etc)
97
Calculation of amount of transfer payment
98
Inward transfers of pension rights
99
Effect of acceptance of transfer value
100
Changes of administering authority
Councillors
101
Councillors
SCHEDULES
SCHEDULE 1
Interpretation
SCHEDULE 2
Scheme employers
PART 1
PART 2
1
The following bodies are admission bodies with whom an administering...
2
An approval under paragraph 1(e) may be subject to such...
3
The Scheme employer, if it is not also the administering...
4
In the case of an admission body falling within the...
5
If the admission body is exercising the functions of the...
6
An admission agreement must require the admission body to carry...
7
Notwithstanding paragraph 6, and subject to paragraph 8, the admission...
8
Where, for any reason, it is not desirable for an...
9
An admission agreement must include— (a) provision for it to...
10
An admission agreement must include a requirement that the admission...
11
When an administering authority makes an admission agreement it must...
12
Where an admission body is such a body by virtue...
13
Where an admission body of the description in paragraph 1(d)...
SCHEDULE 3
Pension funds
SCHEDULE 4
Appropriate Funds
PART 1
1
The appropriate fund for a member is the fund specified...
2
But where a member is within paragraph 5 of that...
3
Before giving a direction under paragraph 2 Scottish Ministers must...
4
The direction may require the making of financial adjustments between...
5
It may also contain provision as to the transfer of...
6
Where an administering authority have established an admission agreement fund...
TABLE
PART 2
Miscellaneous Authorities
SCHEDULE 5
Councillor Members
BENEFITS
Preliminary
1
Omit regulation 93 (certificate of protection).
OPTIONAL ADDITIONAL BENEFITS
Shared Cost Schemes
2
In regulation 17 (additional voluntary contributions) omit the words “shared...
Increase of Pension
3
Omit regulation 30 (award of additional pension).
ADMINISTRATION
4
In regulation 16 omit paragraphs (2)(e) and (4)(d).
5
For regulation 20 substitute— (1) A councillor member’s pensionable pay in any year is...
6
Omit regulation 21 (assumed pensionable pay).
7
Omit regulation 29(6) (flexible retirement).
8
Omit regulation 30 (award of additional pension).
9
In 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)
Made
5th June 2014
Laid before the Scottish Parliament
9th June 2014
Coming into force in accordance with regulation 1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Regulations revoked (1.6.2018) by The Local Government Pension Scheme (Scotland) Regulations 2018 (S.S.I. 2018/141), reg. 1(1), sch. 6 para. 1(a)
[Editorial note: No historical revised versions have been created for amendments to this S.S.I. made prior to its final revocation. A revised version of how the S.S.I. stood at its first commencement is available and, to see the document content as it originally stood when it was made, select the 'Original (As Made)' version. For further details of the amendments see the List of All Changes available in 'More Resources']