PART 1Public service pension schemes

CHAPTER 3Local government schemes

Interpretation

86Meaning of “local government scheme” etc

1

In this Chapter “local government scheme” means—

a

a local government new scheme, or

b

a local government legacy scheme.

2

In this Chapter “local government new scheme” means—

a

a scheme under section 1 of PSPA 2013 (schemes for persons in public service) which is a defined benefits scheme for local government workers (within the meaning of that Act), or

b

a scheme under section 1 of PSPA(NI) 2014 (schemes for persons in public service) which is a defined benefits scheme for local government workers (within the meaning of that Act).

3

In this Chapter “local government legacy scheme” means—

a

an existing scheme (within the meaning of PSPA 2013) mentioned in paragraph 16 or 17 of Schedule 5 to PSPA 2013 (local government workers), or

b

an existing scheme (within the meaning of PSPA(NI) 2014) mentioned in paragraph 3 of Schedule 5 to PSPA(NI) 2014 (local government workers).

87Interpretation of Chapter

1

In this Chapter—

  • “Chapter 1 scheme” has the same meaning as in Chapter 1;

  • “final salary benefits” has the meaning given by subsection (2);

  • “judicial scheme” has the same meaning as in Chapter 2;

  • “local government legacy scheme” has the meaning given by section 86(3);

  • “local government new scheme” has the meaning given by section 86(2);

  • “local government scheme” has the meaning given by section 86(1);

  • “scheme regulations”—

    1. a

      in relation to a local government new scheme within section 86(2)(a) has the same meaning as in PSPA 2013 (see section 1(4) of that Act);

    2. b

      in relation to a local government new scheme within section 86(2)(b) has the same meaning as in PSPA(NI) 2014 (see section 1(4) of that Act);

  • “Treasury directions” means—

    1. a

      in relation to a local government scheme within section 86(2)(a) or (3)(a), directions given by the Treasury;

    2. b

      in relation to a local government scheme within section 86(2)(b) or (3)(b), directions given by the Department of Finance in Northern Ireland.

2

For the purposes of this Chapter, benefits payable under a pension scheme to or in respect of a member are “final salary benefits” if they are determined by reference to the member’s pensionable earnings, or highest, average or representative pensionable earnings, in a specified period ending at, or defined by reference to—

a

the time when the member’s pensionable service in relation to the scheme ends, or

b

the time when the member attains normal pension age under a local government legacy scheme.

3

Where—

a

a member of a pension scheme has service in multiple employments or offices that is pensionable service under the scheme, and

b

the service is aggregated for the purpose of determining the amount of any benefit under the scheme,

the service is treated for the purposes of this Chapter as service in a single employment or office (and references to the employment or office in relation to the service are to be read accordingly).