PART 1

Public service pension schemes
CHAPTER 3

Local government schemes

Power to pay final salary benefits

Power to pay final salary benefits
78
1
Scheme regulations for a local government new scheme may make provision under which the benefits payable under the scheme, so far as they are determined by reference to a member’s remediable service in any employment or office, are final salary benefits.
2
The reference in subsection (1) to remediable service includes—
a
remediable service within the meaning of Chapter 1 that has been transferred in from a Chapter 1 scheme, and
b
remediable service within the meaning of Chapter 2 that has been transferred in from a judicial scheme.
3
Scheme regulations made by virtue of subsection (1) may, in particular, include provision under which final salary benefits are only payable under the scheme to or in respect of a person who has service in multiple employments or offices if—
a
so much of the service as is otherwise pensionable under another local government scheme, or under a Chapter 1 scheme or a judicial scheme, is transferred in to the scheme, or
b
the service is aggregated for the purposes of determining those benefits.
4
Scheme regulations for a local government new scheme may make provision under which the benefits payable under the scheme, so far as they are determined by reference to a member’s final salary transferred-in service in any employment or office, are final salary benefits.
5
For the purposes of subsection (4) a member’s service in an employment or office is “final salary transferred-in service” if—
a
the service has been transferred in from another pension scheme, and
b
before the transfer, the benefits payable under that other scheme, so far as determined by reference to the service, were final salary benefits.
6
Except as provided by the preceding provisions of this section, scheme regulations for a local government new scheme may not make provision under which the benefits payable under the scheme that are determined by reference to a member’s pensionable service in an employment or office are final salary benefits.
S. 78 in force at Royal Assent for specified purposes, see s. 131(1)
S. 78 in force at 1.10.2023 in force in so far as not already in force (or on such earlier day as may be appointed), see s. 131(1)(2)(d)(e)
Pt. 1 Ch. 3 excluded (with effect in accordance with reg. 1(2) of the amending S.I.) by The Local Government Pension Scheme (Information) Regulations 2024 (S.I. 2024/880), regs. 1(2), 2(2)(3)(a)
Pt. 1 Ch. 3 excluded (S.) (6.2.2025 with effect from 1.10.2023) by The Local Government Pension Scheme (Remediable Service) (Scotland) (Miscellaneous Amendment) Regulations 2024 (S.S.I. 2024/374), regs. 1(1)(2), 6