The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend a) the Local Government Pension Scheme (Scotland) Regulations 2018 (“the 2018 regulations”); b) the Local Government Pension Scheme (Transitional Provisions and Savings) (Scotland) Regulations 2014 (“the transitional regulations”); and c) the Local Government Pension Scheme (Scotland) Regulations 2014 (“the 2014 regulations”). The 2018 regulations were a consolidation with some limited amendments of the 2014 regulations and this is stated for clarification purposes only by an amendment to regulation 2(1) the 2018 regulations by regulation 2(3) of these Regulations.

There are two principal substantive amendments to the 2018 regulations. First there is an amendment to regulation 29 by regulation 2(16) which provides that a deferred member who has attained the age of 55 or over may elect to receive immediate payment of a retirement pension, reduced by the amount shown as appropriate in actuarial guidance issued by the Scottish Ministers, irrespective of whether the deferred pension member is also an employee in local government service. Secondly there is an amendment to schedule 4 of the 2018 regulations which widens the scope of the direction making power of Scottish Ministers to determine by direction which local government pension fund any members or class of members should belong to. The other amendments to the 2018 regulations are of a minor nature including ones to correct drafting errors in those regulations.

The main amendment to the transitional regulations is by regulation 3(3) which provides that a person who is a deferred member of one of the Earlier Schemes(as defined in those Regulations) whose benefits under those Schemes have not come into payment and the member is not an active member in local government service in employment from which the benefits arise and who has attained the age of 55 or over may elect to receive immediate payment of a retirement pension, reduced by the amount shown as appropriate in actuarial guidance issued by the Scottish Ministers, irrespective of whether the deferred pension member is also an employee in local government service.

Regulation 4 of these Regulations amends retrospectively the 2014 regulations to provide that in the various provisions of the 2014 regulations that deal with assumed pensionable pay no account is to be taken of any reduction in the pensionable pay the member received if the member was working reduced contractual hours as a consequence of ill-health or infirmity of mind or body.