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The Local Government Pension Scheme (Administration) (Scotland) Regulations 2008

Type Scottish-Statutory-Instrument

Publication 2008-06-04

State In force

Jurisdiction Scotland

Department Queen's Printer for Scotland

Source legislation.gov.uk

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Made: 4th June 2008

Laid before the Scottish Parliament: 6th June 2008

Coming into force: 1st April 2009

In accordance with section 7(5) of that Act, they have consulted such associations of local authorities as appeared to them to be concerned, such local authorities with whom consultation appeared to them to be desirable, and such representatives of other persons likely to be affected by the proposed regulations as appeared to them to be appropriate.

PART 1 — PRELIMINARY

Citation and commencement

1

These Regulations may be cited as the Local Government Pension Scheme (Administration) (Scotland) Regulations 2008 and come into force on 1st April 2009.

Interpretation

2

(1) Schedule 1 (interpretation) contains definitions of expressions used in these Regulations which apply for their interpretation unless the context indicates they have a different meaning.

(2) References to members or membership refer to active members of the Scheme or active membership under the Scheme respectively unless otherwise stated or the context indicates a different meaning.

(3) The definition of “Reference Banks” in Schedule 1 must be read with–

(a) section 22 of the Financial Services and Markets Act 2000[^f00002];

(b) any relevant order under that section; and

PART 2 — MEMBERSHIP OF SCHEME

General eligibility for membership

3

(1) A person may only be an active member if–

(a) this regulation, regulation 4 (employees of non-scheme employers: community admission bodies) to 7 (eligibility in certain cases of persons who are not employers); or

(b) regulation 3(3) (active members) of the Benefits Regulations,

enables the person to be one and the person is not prevented from being one by regulation 9 (further restrictions on eligibility).

(2) A person may be a member if the person is employed by a body which is listed in Schedule 2.

Employees of non-Scheme employers: community admission bodies

4

(1) Subject to the requirements of this regulation and regulation 6 (admission agreements further provisions), an administering authority may make an admission agreement with any community admission body.

(2) The following are community admission bodies–

(a) a body, which provides a public service in the United Kingdom otherwise than for the purposes of gain and which either–

(i) has sufficient links with a Scheme employer for the body and the Scheme employer to be regarded as having a community of interest (whether because the operations of the body are dependent on the operations of the Scheme employer or otherwise); or

(ii) is approved by the Scottish Ministers for the purposes of admission to the Scheme;

(b) a body to the funds of which a Scheme employer contributes;

(i) local authorities;

(ii) local authorities and officers of local authorities;

(iii) officers of local authorities where it is formed for the purpose of consultation on the common interests of local authorities and the discussion of matters relating to local government; or

(iv) Scheme employers;

(d) A voluntary organisation engaged in the provision of services under–

(i) Part III of the National Health Service (Scotland) Act 1978[^f00003];

(ii) Part III of the National Assistance Act 1948[^f00004];

(iii) The Disability Discrimination Act 1995[^f00005];

(iv) The Mental Health (Scotland) Act 1984[^f00006] or the Mental Health (Care and Treatment) (Scotland) Act 2003[^f00007]; or

(v) Section 14 of the Social Work (Scotland) Act 1968 (which places a duty on local authorities to provide domiciliary services and laundry facilities to certain households)[^f00008].

(3) An approval under paragraph (2)(a)(ii) may be subject to such conditions as the Scottish Ministers think fit and they may withdraw an approval at any time if such conditions are not met.

(4) Where, at the date that an admission agreement is made with a body mentioned in paragraph (2)(b), the contributions paid to the body by one or more Scheme employers equal in total 50% or less of the total amount it receives from all sources, it must be a term of the admission agreement that the Scheme employer paying contributions (or, if more than one pays contributions, all of them) guarantees the liability of the body to pay all amounts due from it under these Regulations or the Benefit Regulations.

Employees of non-Scheme employers: transferee admission bodies

5

(1) Subject to the requirements of this regulation and regulation 6 (admission agreements further provisions), an administering authority may make an admission agreement with any transferee admission body.

(2) A transferee admission body is a body, other than a community admission body, that is providing or will provide–

(a) a service or assets in connection with the exercise of a function of a Scheme employer as a result of–

(i) the transfer of the service or assets by means of a contract or other arrangement; or

(ii) guidance provided under section 2 of the Local Government in Scotland Act 2003[^f00009] (requiring a local authority to have regard to guidance provided by the Scottish Ministers on performance of its duties) or a statement of findings under section 3 of that Act (which allows Audit Scotland to take certain actions following a report on a local authority by the Controller of Audit); or

(b) a public service and which is approved by the Scottish Ministers for the purposes of admission to the Scheme.

(3) In the case of an admission agreement with a transferee admission body referred to in paragraph (2)(a) the Scheme employer, if it is not also the administering authority, must be a party to the admission agreement.

(4) An approval under paragraph (2)(b) may be subject to such conditions as the Scottish Ministers think fit and they may withdraw an approval at any time if such conditions are not met.

(5) An admission agreement with a transferee admission body shall require–

(a) that in the case of a body under–

(i) paragraph (2)(a), the Scheme employer; or

(ii) paragraph (2)(b), the transferee admission body, to the satisfaction of the administering authority,

shall carry out an assessment, taking account of actuarial advice, of the level of risk arising on premature termination of the provision of the service or assets by reason of the insolvency, winding up or liquidation of the transferee body; and

(b) that, where the level of risk identified by the assessment is such as to require it, the transferee admission body shall enter into an indemnity or bond to meet the level of risk identified.

(6) The indemnity or bond must be with–

(a) a person who has permission under Part 4 of the Financial Services and Markets Act 2000[^f00010] to accept deposits or to effect and carry out contracts of general insurance;

(b) an EEA firm of the kind mentioned in paragraph (5)(b) and (d) of Schedule 3 to that Act, which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12 of that Schedule) to accept deposits or to effect and carry out contracts of general insurance; or

(c) a person who does not require permission under that Act to accept deposits, by way of business, in the United Kingdom.

(7) An admission agreement with a transferee admission body shall make provision for the relevant matters set out in Schedule 3.

(8) This paragraph applies where a transferee admission body undertakes to meet the relevant requirements of this regulation and–

(a) in the case of a body under paragraph (2)(a), the Scheme employer undertakes to meet the relevant requirements of this regulation; or

(b) in the case of a body under paragraph (2)(b), the Scottish Ministers approve the body for admission to the Scheme and the conditions, if any, to which the approval is subject have been met.

(9) Where paragraph (8) applies–

(a) an administering authority must admit to the Scheme the eligible employees of the transferee admission body specified by the body; and

(b) where it does so, the terms on which it does so are the admission agreement for the purposes of these Regulations.

(10) Only those employees of the transferee admission body who are employed in connection with the provision of a service or assets mentioned in paragraph (2) are eligible to be designated, under regulation 6(1) (admission agreements – further provisions), members of the Scheme.

Admission agreements – further provisions

6

(1) A person employed by a community admission body or an eligible person employed by a transferee admission body may only be a member if the person, or a class of employees to which the person belongs, is designated in the admission agreement by the body as being eligible for membership of the Scheme.

(2) An admission agreement must terminate if the admission body ceases to be such a body and may make such other provision about its termination as the parties consider appropriate.

(3) When an administering authority makes an admission agreement it must promptly inform the Scottish Ministers of–

(a) the date the agreement takes effect;

(b) the admission body’s name; and

(c) in the case of an agreement with a transferee admission body under regulation 5(2)(a) (transferee admission bodies) the name of the relevant Scheme employer.

(4) An administering authority and an admission body may make an admission agreement despite the fact that they do not exercise their functions or provide services or assets in areas that overlap or adjoin each other.

(5) Any question which may arise between the parties to an admission agreement relating to the construction of the agreement or the rights and obligations under that agreement shall be referred in writing to the Scottish Ministers for determination.

(6) These Regulations and the Benefits Regulations apply to employment with an admission body in which the employee is an active member in the same way as if the admission body were a Scheme employer.

Eligibility in certain cases of persons who are not employees

7

(1) A person may be an active member if that person is an eligible officer.

(2) These are eligible officers–

(a) a registration officer;

(b) a person who immediately before 16th May 1974 was a member of a passenger transport executive or a director of a subsidiary of a passenger transport executive who was a contributory employee in that position and continues in it; or

(3) If a registration officer is an active member, the registration officer must be treated as being in employment with the local authority who are the local registration authority for the purposes of section 5 of the Registration of Births, Deaths and Marriages (Scotland) Act 1965[^f00011] and by whom the registration officer was appointed or deemed to have been appointed under section 7 of that Act.

(4) If a person mentioned in paragraph (2)(b) is an active member that person must be treated as being in the employment of the passenger transport executive.

(5) A person who has been appointed as a rent officer under section 43 of the Rent (Scotland) Act 1984[^f00012] must be treated as being in employment of the local authority with whom the Scottish Ministers have made arrangements under that section to provide for the superannuation of the officer.

(6) A member of a passenger transport executive or a director of a subsidiary of such an executive must be treated as being in employment with the relevant executive.

(7) Regulation 8(1) (separate employments etc.) applies to the persons holding the positions specified in paragraph (6) as it applies to the employees specified in that regulation.

(8) If a councillor member is an active member, the councillor must be treated as being in the whole time employment of the local authority of which the councillor is a member and references to employment by or under such an employer and all similar expressions shall be construed accordingly.

Separate employments etc.

8

(1) Where a person holds separate employments under one employing authority, these Regulations and the Benefits Regulations apply as if each of them were under a different employer.

(2) This paragraph applies where a whole time or a part-time employee of an employing authority is also employed to carry out one or more of the additional duties.

(3) The additional duties are duties as–

(a) a returning officer at–

(i) local government elections; or

(ii) elections for the Scottish Parliament; or

(b) an acting returning officer (including as a regional or local returning officer at a European Parliamentary election which are required by regulations made under paragraph 2 of Schedule 1 to the European Assembly Elections Act 1978[^f00013] to be discharged by a returning officer).

(4) This paragraph applies where, immediately before 1st April 1974, an employee mentioned in paragraph (2) was in whole time or part time employment and had duties which included one or more of the additional duties.

(5) Where paragraphs (2) or (4) apply, each additional duty must be treated as a separate variable time employment with a different employing authority from the employing authority with whom the employee is in the whole time or, as the case may be, part time employment.

(6) Where–

(a) paragraph (2) applies; and

(b) paragraph (4) does not apply,

the employee’s employment to carry out an additional duty (or duties) must be treated as a single separate variable time employment with a different Scheme employer.

(7) A person who–

(a) is a member in any employment; and

(b) is also a medical inspector of immigrants appointed under the Immigration Act 1971[^f00014] who receives his or her pay in that appointment from a Scheme employer listed in Schedule 2,

is eligible to be an active member in that appointment and shall be deemed to be in the employment of that Scheme employer.

Further restrictions on eligibility

9

(1) Subject to paragraph (6) if a person’s employment entitles the person to belong to another public service pension scheme, or would so entitle him were it not for his age, that employment does not entitle the person to be a member, unless that other scheme was made under section 7 of the Superannuation Act 1972.

(2) “Public service pension scheme” has the meaning given by section 150 of the Finance Act 2004[^f00015] (meaning of “pension scheme”).

(3) An employee of an admission body may not be a member if the employee is a member of another occupational pension scheme in relation to the employment in respect of which that employee would otherwise be eligible to be a member of the Scheme under regulation 6(1) (admission agreements – further provisions).

(4) A person may not become a member after the day before the person’s 75th birthday.

(5) Part-time employment as an employee of a relevant authority (as defined in section 6 of the Fire (Scotland) Act 2005[^f00016]) on terms under which the retained or voluntary member is or may be required to engage in fire fighting does not entitle the member to be a member of the Scheme.

(6) A person may be a member of the Scheme despite being entitled to be a member of the National Health Service Pension Scheme for Scotland[^f00017] (“the NHS Scheme”) if–

(a) that person’s entitlement to be a member of the NHS Scheme is by reason of the person’s employment by an NHS Scheme employing authority as a result of a prescribed arrangement under section 15 of the Community Care and Health (Scotland) Act 2002[^f00018] (delegation etc. between local authorities and NHS bodies);

(b) the person is specified in, or within a class of employees specified in, an admission agreement made between an administering authority and an NHS Scheme employing authority; and

(c) the person was an active member of the scheme immediately before that person’s employment by the NHS Scheme employing authority.

Joining the Scheme

10

(1) A person who is eligible to be an active member of the Scheme on the day the employment begins becomes an active member on that day unless the person notifies his or her employer in writing before his or her employment begins that he or she does not wish to become a member on that date.

(2) A person who applies to become a member after the date the member would otherwise become a member under paragraph (1) becomes a member on the first day of the first payment period following the application.

(3) Subject to paragraph (5), a person who only becomes eligible to be a member of the Scheme on a date after the employment begins becomes an active member on that date unless the person notifies his or her employer in writing before that date that he or she does not wish to become a member on that date.

(4) A person who applies to become a member after the date the person would otherwise become a member under paragraph (3) becomes a member on the first day of the first payment period following the application.

(5) A person referred to in paragraph (3) who is employed by a body listed in Schedule 2 may be an active member from the date that the employment began if the person applies to be so and pays contributions in respect of that earlier period at the appropriate contribution rate as provided in regulation 4 of the Benefits Regulations (contributions payable by active members).

(6) A former active member who is eligible for membership may reapply for membership of the Scheme and becomes an active member on the first day of the first payment period following the application.

(7) In paragraphs (2), (4) and (6), regulation 11(5) (ending of membership) and regulation 20(7) (payment of additional regular contributions), a payment period is a period of service to which the employee’s wages or salary payment relate.

Ending of membership

11

(1) A person stops being a member in an employment if the person stops being eligible for membership in that employment.

(2) A person who wishes to leave the Scheme must notify his or her employer in writing.

(3) A person with more than one employment may leave the Scheme if the person wishes in respect of one, some or all of the employments.

(4) A member who gives notice under paragraph (2) stops being a member in the specified employment from the date the notification specifies.

(5) But, if a date earlier than the notification or no date is specified, the member stops being a member at the end of the payment period during which the notification is given.

(6) Where notice is given by a person before that person has been a member for one month, that person must be treated as not having been a member in that period.

(7) A person who is a member and is an employee of a transferee admission body is treated for the purposes of these Regulations and the Benefit Regulations as leaving a local government employment when the person ceases to be employed in connection with the provision of the service or assets under regulation 5(2) (employees of non-Scheme employers: transferee admission bodies) by virtue of which the person became eligible to join the scheme.

Periods of membership

12

(1) A person may not count any period of membership if the person’s contributions for that period have been returned to the person.

(2) A person may not count any period of membership if the person’s rights in respect of it have been transferred by payment of a transfer value (see Part 9).

(3) A person may not count as a period of membership for the purpose of calculating any benefit under regulations 16 (retirement benefits) to 20 (early leavers: ill health) or 29 (calculation on leaving early) to 31 (early payment of pensions: ill-health) of the Benefits Regulations so much of that person’s membership as requires to be excluded to reduce the value referred to in regulation 68(2)(b) of these Regulations by the amount recovered or retained under regulation 68 (recovery or retention where former member has misconduct obligation) of these Regulations.

(4) Where a person pays contributions under regulation 17 (contribution during trade dispute absence) for any period, that period counts as a period within regulation 7 of the Benefits Regulations (periods of membership) even if the person’s contract of employment did not subsist throughout that period.

(5) A period of membership under regulation 7(1)(a) of the Benefits Regulations includes any period for which a member is treated as having paid contributions under regulation 14 (concurrent employments) and regulation 41(4) (rights to return of contribution) of these Regulations.

Re-employed and rejoining deferred members

13

(1) Subject to paragraph (2), where a deferred member becomes an active member in an employment (“the new employment”) before becoming entitled to the immediate payment of retirement benefits, the member may, by giving notice in accordance with paragraph (8), elect to have his or her membership in any former employment aggregated with his or her membership in the new employment.

(2) In the case of a deferred member who has been a councillor member, an election under paragraph (1) may only aggregate councillor membership with former councillor membership and, as the case may be, membership which is not councillor membership with former membership which is not councillor membership.

(3) Where a member elects under paragraph (1)–

(a) the member ceases to be entitled to rights under the Scheme in respect of the member’s former membership (except in so far as the member is entitled by virtue of having become an active member again to rights in respect of the aggregated total membership); and

(b) the member ceases to count as a deferred member for these Regulations as respects the member’s former membership (unless the member becomes a deferred member again after ceasing to be an active member).

(4) Where the member has ceased to be an active member more than once, the member may choose to aggregate under paragraph (1)–

(a) the membership at each of the times the member so ceased; or

(b) only such periods of membership as are specified in the notice.

(5) Where a member who may elect under paragraph (1) does not do so or does not elect as respects all periods of the membership–

(a) in applying regulations 6(1) (benefits), 8 (calculation of periods of length of membership) and 20 (early leavers: ill health) of the Benefits Regulations as respects any later membership, the total membership excludes unaggregated periods; and

(b) as respects each unaggregated period of the member’s former membership–

(i) paragraph (3) does not apply;

(ii) the member shall continue to be treated as a deferred member or, as the case may be, as a pensioner member (and not as an active member); and

(iii) the member shall be entitled to the same rights as if the member were not also an active member;

and references in these provisions to the member’s appropriate administering authority or appropriate fund shall be construed accordingly.

(6) For this regulation a period of membership is an unaggregated period if–

(a) no previous election has been made under this regulation for its aggregation; and

(b) in the case of a period as respects which the member was entitled to elect under regulation E2(9)(c) of the 1987 Regulations (elections to remain entitled to preserved benefits) or any previous corresponding provision of the Scheme, such an election was made.

(7) But a member cannot choose to aggregate any period of former membership which the member could have chosen to aggregate with another period of former membership but did not before the expiry of the period mentioned in paragraph (8)(a).

(8) Notice for the purposes of paragraph (1) must be given in writing–

(a) while the deferred member is an active member in the new employment;

(b) to the member’s appropriate administering authority in that employment; and

(c) if the appropriate fund for membership in the new employment is different from that for any former employment to which the notice relates, to the appropriate administering authority in that former employment.

(9) References in this regulation to former membership include all membership which the member was entitled to count as membership immediately before the member ceased former active membership.

(10) Where a person ceases to be an active member in one employment and immediately becomes an active member in another employment, the person shall be treated for the purposes of this regulation as if the person were a deferred member as respects the first employment, despite never having ceased to be an active member of the Scheme.

Concurrent employments

14

(1) Where a person–

(a) ceases to be an active member in one employment in respect of which the person has at least two years' total membership (“the first employment”); and

(b) continues as an active member in another employment the person held concurrently with the first employment,

the person may elect to have the former membership in respect of the first employment aggregated with the person’s membership in that other employment.

(2) If the person so elects, the provisions of regulation 13 (re-employed and rejoining deferred members) shall apply as if references to–

(a) the person’s former membership or former active membership were references to the person’s membership from the person’s first employment;

(b) the new employment were references to the person’s concurrent employment; and

(3) If no election is received within one month of a notification by an administering authority to a person of the person’s right to elect under paragraph (1), the administering authority may aggregate the person’s former membership in respect of the first employment with the membership in the other employment.

(4) In the case of a person to whom this regulation applies, the period of membership which will be aggregated with the person’s membership from the concurrent employment will be equal to the person’s membership from the person’s first employment, as reduced under regulation 8(3) and (4) (calculation of length of periods of membership) of the Benefits Regulations if the first employment was part time, multiplied by the fraction–

$$whole-time rate of pay in the first employmentwhole-time rate of pay in concurrent employment$ where the rate of pay in each case is the annual rate of pay on the last day of the first employment.$

PART 3 — CONTRIBUTIONS

15

(1) If a person who is a member, or has applied to be a member, goes on maternity, paternity or adoption leave, the person must make contributions as respects any part of that person’s period of maternity, paternity or adoption absence for which the person is a member and entitled to receive pay (including statutory pay).

(2) But that pay does not include any amount that reduces the person’s actual pay on account of the person’s possible entitlement to statutory pay.

(3) Such contributions must be made at the contribution rate on that pay.

(4) If a person who is a member or has applied to be a member–

(a) goes on ordinary maternity leave, paternity leave or ordinary adoption leave; and

(b) is not entitled to receive pay (including statutory pay) for all or any part of that period of leave,

the person shall be treated for the purposes of these Regulations and the Benefits Regulations as if the person had paid contributions under paragraph (1) for the unpaid period of that leave and on the pay that the person would have received during that period but for the absence.

(5) If a person who is a member or has applied to be a member–

(a) is on maternity or adoption leave (other than ordinary maternity or adoption leave); and

(b) for all or part of the period of maternity or adoption absence is not entitled to receive pay (including statutory pay) but is a member,

the person may make contributions at the contribution rate as respects the unpaid period of that absence as if the person’s pay in the employment were equal to the adjusted pay.

(6) The adjusted pay shall be the pay the person was entitled to receive immediately before the unpaid period began (including statutory pay) but not including any amount that reduces the person’s actual pay on account of his or her possible entitlement to statutory pay and disregarding any amount that the person receives on account of a day’s work carried out under regulation 12A of the Maternity and Parental Leave etc. Regulations 1999[^f00019] or regulation 21A of the Paternity and Adoption Leave Regulations 2002[^f00020].

(7) A member to whom paragraph (5) applies may continue to pay contributions under regulation 22 (additional voluntary contributions) which the member was paying immediately before the leave began.

(8) If an active member goes on maternity, paternity or adoption leave, the member must continue to make any payments that member was making under regulation 20 (payment of additional regular contributions) or regulation 54 of the 1998 Regulations (payments to increase total membership) on the pay that the person would have received but for the leave.

(9) In this regulation–

“ordinary adoption leave” means leave under section 75A of the Employment Rights Act 1996[^f00021];

“ordinary maternity leave” means leave under section 71 of that Act [^f00022];

“paternity leave” means leave under regulations 4 or 8 of the Paternity and Adoption Leave Regulations 2002;

“period of maternity, paternity or adoption absence” means any period throughout which a member is absent from duty because that member is exercising the right to take– ordinary maternity or adoption leave; additional maternity or adoption leave under section 73 or 75B of the Employment Rights Act 1996[^f00023]; or paternity leave; and

“statutory pay” means any statutory maternity, paternity or adoption pay payable under the Social Security Contributions and Benefits Act 1992[^f00024].

Contributions during reserve forces service leave

16

(1) This regulation applies to a person who–

(a) is a member or has applied to be a member; and

(b) goes on reserve forces service leave.

(2) The person must pay contributions under regulation 4 (contributions payable by active members) of the Benefits Regulations and any payments under regulation 20 (payment of additional regular contributions) of these Regulations or regulation 54 of the 1998 Regulations (payments to increase total membership) which that person was paying immediately before the relevant reserve forces service began if (and only if) that person’s reserve forces pay during the service equals or exceeds the pay that person would have received if that person had continued to be employed in the former employment.

(3) Those contributions continue to be payable to the appropriate fund at the same rates on that pay.

(4) If the person is not obliged to pay contributions under paragraph (2) the person must be treated for the purposes of these Regulations and the Benefits Regulations as if the person had paid them and also any payments under regulation 20 (payment of additional regular contributions) of these Regulations or regulation 54 of the 1998 Regulations which the person would have been liable to pay if the person had continued to be employed in the former employment.

(5) If the person was paying any contributions under regulation 22(1) (additional voluntary contributions and shared cost additional voluntary contributions) immediately before the leave began–

(a) the person may continue to pay, or may stop paying, them; and

(b) unless the person has stopped paying them, the appropriate administering authority must, throughout the period of the person’s relevant reserve forces service, continue to pay any such contributions which were to be used to provide benefits for the person on the person’s death.

(6) The person’s relevant reserve forces service counts as a period of membership in that person’s former employment.

(7) If during that service, the person–

(a) dies;

(b) attains normal retirement age; or

the person must be treated as if the person were in that employment at that time.

(8) In this regulation–

“cancelling notice” in relation to a person’s relevant reserve forces service, means– an agreement, by a member who has not waived his or her right to receive a return of contributions under regulation 41 (rights to return of contributions), to receive a return of contributions; or a notice in writing given by the person to the appropriate administering authority not later than 12 months after the end of the period of service to which the notice relates (or within such longer period as the administering authority may allow) that the service should not be treated as relevant reserve forces service;

“relevant reserve forces service” means service (other than service for the purposes of training only or service for a period in respect of which a cancelling notice has been served)– in pursuance of any notice or directions given under any enactment which provides for the calling out on permanent service, or the calling into actual service, or the embodiment of, any reserve or auxiliary force, or members of such a force, or the recall of service pensioners; in pursuance of any obligation or undertaking to serve when called upon as a commissioned officer; or rendered by virtue of section 14(1) or 34 of the Reserve Forces Act 1980[^f00025], and paragraph (b) applies whether or not the obligation or undertaking is legally enforceable, but not in the case of an obligation or undertaking to accept a permanent commission or a commission for a fixed term or to serve for the purposes of periodical training;

“reserve forces pay” in relation to any person, is the total of– the person’s pay for performing relevant reserve forces service (including marriage, family and similar allowances); and any payments under Part 5 of the Reserve and Auxiliary Forces (Protection of Civil Interests) Act 1951[^f00026];

“reserve forces service leave” in relation to a person, means being away from work– after the person– has left the employment in which the person is an active member; or has been granted leave of absence from such an employment, in order to perform relevant reserve forces service; without having agreed to receive a return of contributions under regulation 41; and without having elected that the absence is not to count as such by giving notice in writing to the appropriate administering authority not later than 12 months after the end of the period of relevant reserve forces service to which the notice relates (or within such longer period as the administering authority may allow);

“reserve or auxiliary force” means the whole or part of the Royal Navy Reserve (including the Royal Fleet Reserve), the Royal Marines Reserve, the Territorial Army, the Army Reserve, the Air Force Reserve, the Royal Air Force Volunteer Reserve or the Royal Auxiliary Air Force; and

“service pensioner” means a person in receipt of a pension (other than a pension awarded in respect of disablement) granted– in respect of service in the Royal Navy, the Royal Marines, the regular army and the regular air force or any reserve or auxiliary force which has been called out on permanent service or which has been embodied; or in respect of that and other service.

Contributions during trade dispute absence

17

(1) If a person–

(a) is away from work without permission for a period of one or more days during and because of a trade dispute (“a trade dispute absence”); and

(b) was a member immediately before–

(i) that period; or

(ii) where two or more periods of absence have occurred because of one such dispute, the first such period,

the person may make a contribution for the relevant contribution period at the rate of 16% on the person’s lost pay for that period.

(2) A person’s lost pay is the difference between–

(a) the person’s actual pay (if any); and

(b) the pay the person would have received but for any trade dispute absence,

and, in determining that difference, any guarantee payments under Part 3 of the Employment Rights Act 1996[^f00027] must be disregarded.

(3) A period is a person’s relevant contribution period if–

(a) it is co extensive with one of the intervals at which the person is required under regulation 4 (contributions payable by active members) of the Benefits Regulations to make standard contributions; and

(b) it includes all or part of that person’s trade dispute absence.

(4) The termination of a person’s contract of employment because of a trade dispute does not prevent this regulation applying to the person if the person again becomes an employee of the same employing authority and a member not later than the day after the dispute ends.

(5) A member to whom paragraph (1) applies–

(a) may continue to pay contributions under regulation 22 (additional voluntary contributions) which the member was paying immediately before the trade dispute absence leave began; and

(b) must continue to make any payments the member was making under regulation 20 (payment of additional regular contributions) of these Regulations or regulation 54 of the 1998 Regulations (payments to increase total membership) on the day the member would have received but for the absence.

(6) In this regulation, “trade dispute” has the meaning given in section 218 of the Trade Union and Labour Relations (Consolidation) Act 1992[^f00028].

Contributions during absences with permission

18

(1) If a member–

(a) is away from the member’s employment with permission (otherwise than because of illness or injury)–

(i) for a continuous period of less than 31 days; or

(ii) on jury service for any period; and

(b) is receiving reduced pay or no pay,

the member must make the payments specified in paragraph (2) on the pay the member would have received during that period but for the absence (“the deemed pay”).

(2) The payments are–

(a) contributions at the contribution rate; and

(b) any payments the member was making under regulation 20 of these Regulations (payment of additional regular contributions (ARCs)) or regulation 54 of the 1998 Regulations.

(3) The member may continue to pay contributions under regulation 22 (additional voluntary contributions) which the member was paying immediately before the absence began.

(4) If a member–

(a) is away from the member’s employment with permission (otherwise than because of illness or injury) for a continuous period of more than 30 days; and

(b) is receiving reduced pay or no pay,

the member must make the payments specified in paragraph (5) on the deemed pay.

(5) The payments are–

(a) contributions for the first 30 days' absence; and

(b) any payments the member was making under regulation 20 (payment of additional regular contributions) of these Regulations or regulation 54 of the 1998 Regulations.

(6) The member may–

(a) make contributions at the contribution rate on the deemed pay for the remainder of the period of absence subject to a maximum of 36 months; and

(b) continue to pay contributions under regulation 22 (additional voluntary contributions) which the member was paying immediately before the absence began.

Applications to make absence contributions

19

(1) To make contributions under regulation 15(5) (contributions during child-related leave), 17 (contributions during trade dispute absence) or 18(6)(a) (contributions during absences with permissions) a person must apply to his or her employing authority in writing before the expiry of a period of 30 days beginning with the day–

(a) on which the person returns to work, if the person returns to work following the absence; or

(b) on which the person ceases to be employed, if the person ceases to be employed by that authority without returning to work.

(2) In either case, the authority may allow a longer period.

(3) A person’s executor may make an application under paragraph (1) if the person has died without making an application.

Payment of additional regular contributions (ARCs)

20

(1) A member who chooses to pay additional contributions under regulation 14 (election in respect of additional pension) of the Benefits Regulations must make the request in writing to the appropriate administering authority.

(2) The member’s request must be copied to the member’s employing authority and must state the length of the period (“the ARC payment period”) over which the member wishes to pay the additional regular contributions (“ARCs”).

(3) If–

(a) the member’s appropriate administering authority pass a resolution requiring the member to satisfy them that the member is in reasonably good health by producing to them a report by a registered medical practitioner of the results of a medical examination undertaken at the member’s own expense; but

(b) it is not so satisfied,

it may refuse the request.

(4) The length of the ARC payment period must be such that it ends before the member’s normal retirement age.

(5) The member may only pay ARCs if the appropriate administering authority notifies the member in writing that it agrees to the request.

(6) The scheme actuary shall from time to time determine the amount of ARCs required for any given amount of increased pension and may determine different amounts of ARCs–

(a) for–

(i) persons of different ages; or

(ii) men or women; or

(b) depending on the length of different payment periods.

(7) Where the appropriate administering authority agrees to the member’s request–

(a) it must notify the member and the member’s employing authority of the amount of ARCs payable by the member in accordance with the scheme actuary’s determination, expressed as an amount in pounds sterling; and

(b) the member must pay those ARCs from the next payment period (as defined in regulation 10(7)) following the administering authority’s notification under paragraph (5).

(8) The scheme actuary may at any time redetermine any amount determined under paragraph (6); and, if the scheme actuary does so, the member must, from 1st April following the redetermination, pay ARCs in accordance with the redetermination.

(9) If the member pays (or is treated under regulation 21 (discontinuance of ARCs) as having paid) ARCs for the whole of the ARC payment period, the member must be credited with additional pension of an amount corresponding to them.

Discontinuance of ARCs

21

(1) A member–

(a) may stop paying ARCs before the end of the ARC payment period if the member notifies the appropriate administering authority and the employing authority in writing that the member wishes to do so; and

(b) must stop doing so on ceasing to be an active member.

(2) If a member stops paying ARCs before the end of the ARC payment period–

(a) on leaving employment on the grounds of ill health and the member’s employing authority makes a determination in respect of the member under regulation 20(2) or (3) (early leavers: ill health) of the Benefits Regulations; or

(b) on the member’s death,

the member is to be treated as having paid ARCs up to the end of that period.

(3) If a member stops paying ARCs and paragraph (2) does not apply to the member, the member must be credited with additional pension of an amount determined by the scheme actuary, having regard to the ARCs paid by the member before the member stopped.

Additional voluntary contributions and shared cost additional voluntary contributions

22

(1) An active member may elect to pay voluntary contributions (“AVCs”) into a scheme established under contract between the member’s appropriate administering authority and a body approved for the purposes of the Finance Act 2004[^f00029] (“an additional voluntary contributions scheme”).

(2) The additional voluntary contributions scheme must be a money purchase pension scheme registered in accordance with the Finance Act 2004 and administered in accordance with that Act and the Pensions Act 2004[^f00030].

(3) Where the member’s employing authority at its discretion contributes to the scheme, the additional voluntary contribution scheme is known as a shared cost additional voluntary contributions scheme and contributions to it as “SCAVCs”.

(4) Such AVCs or SCAVCs are in addition to any other contributions the member may pay under regulation 20 (payment of additional regular contributions).

(5) Where the member elects to pay AVCs or SCAVCs, the member must first–

(a) notify his or her administering authority in writing; and

(b) in the notification specify–

(i) the percentage of the member’s pensionable pay the member wishes to pay or the amount the member wishes to pay on the member’s usual pay days from his or her pay;

(ii) whether the member wishes any of the member’s AVCs or SCAVCs to be used to provide benefits payable on the member’s death (“death benefits”); and

(iii) if the member does, the proportion to be so used.

(6) Subject to paragraph (7), a member may–

(a) vary–

(i) the amount of the member’s AVCs or SCAVCs; or

(ii) the proportion of them to be used to provide death benefits; or

(b) stop paying AVCs or SCAVCs.

(7) Where the member wishes to take the steps in paragraph (6), the member must first notify his or her administering authority in writing.

(8) An active member may, by notifying his or her administering authority in writing, transfer into the member’s additional voluntary contributions scheme constituted under this regulation the accumulated value of any other additional voluntary contributions scheme to which the member has subscribed.

(9) An election to pay AVCs or SCAVCs may be made in respect of each employment in respect of which a person is a member.

Use of accumulated value of AVCs and SCAVCs

23

(1) This regulation applies where a person who has paid AVCs or SCAVCs during the person’s employment or made a transfer under regulation 22(8) (additional voluntary contributions)–

(a) leaves his or her employment with the employing authority notified under regulation 22(5)(a)–

(i) without entitlement to the immediate payment of retirement benefits; or

(ii) with such entitlement under regulation 16 (retirement benefits), 17 (retirement after the normal retirement date), 18 (flexible retirement), 19 (early leavers: business efficiency and redundancy), 30 (choice of early payment of pension) or 31 (early payment of pension: ill-health) of the Benefits Regulations;

(b) stops being an active member without leaving that employment; or

(2) A person mentioned in paragraph (1)(a)(i) must notify that employing authority in writing that the person wishes the accumulated value of the AVCs or SCAVCS (“the accumulated value”) to be used in one or more of the permissible ways specified in the notification.

(3) The permissible ways are–

(a) to subscribe to a registered scheme (other than the Scheme);

(b) to purchase an appropriate policy from one or more insurance companies (within the meaning of section 275 of the Finance Act 2004).

(4) A person mentioned in paragraph (1)(a)(ii) or (c) may notify his or her employing authority in writing that the person wishes the accumulated value to be used to provide additional pension for the person under the Scheme, or partly to provide such pension for the person.

(5) If the person does so, the person becomes entitled to such additional pension as is shown as appropriate in guidance issued by the scheme actuary.

(6) The accumulated value may be used, in whole or in part, to provide benefits in the form of a lump sum, provided that the limit on the total amount of a member’s retirement grant and other lump sums set out in regulation 21(2) (election for lump sum in lieu of pension) of the Benefits Regulations is not exceeded.

(7) The employing authority must send a notification under paragraph (2) or (4) to the appropriate administering authority as soon as possible.

(8) In the case of a person mentioned in paragraph (1)(b)–

(a) the employing authority must, as soon as possible, inform the appropriate administering authority that the person has stopped being an active member; and

(b) the accumulated value must be used to subscribe to a registered scheme that is not an occupational pension scheme.

(9) The appropriate administering authority must make such arrangements as are necessary for the use of the accumulated value in accordance with a notification under paragraph (2) or (4) or with paragraph (8)(b).

Separate treatment of AVCs and SCAVCs from other contributions

24

(1) Regulations 41 (rights to return of contributions) and 42 (exclusion of rights to return of contributions) do not apply to–

(a) AVCs or SCAVCs payable under these Regulations or under any agreement made for the payment of AVCs before the commencement date; or

(b) interest on late payments which relate to AVCs or SCAVCs.

(2) The regulations mentioned in paragraph (3) do not apply in relation to benefits under–

(a) such a policy as is mentioned in regulation 23(3)(b); or

(b) any agreement made for the payment of AVCs or SCAVCs before the commencement date.

(3) Those regulations are–

(a) regulation 51 (first instance decisions);

(b) regulation 66 (forfeiture of pension rights);

(d) regulation 68 (recovery or retention where former member has misconduct obligations).

Cost of calculations of additional pension where no notification given under regulation 23(4)

25

(1) This regulation applies where, at a member’s request, an administering authority gives the member information concerning the amount of additional pension which would be payable if the member were to give a notification under regulation 23(4) (use of accumulated value of AVCs and SCAVCs).

(2) If the member does not give such a notification before the expiry of the period of three months beginning with the date the authority gives the member the information, it may deduct the cost of calculating that amount from the accumulated value of the additional contributions mentioned in regulation 15(1) (elections to pay AVCs) of the Benefits Regulations.

PART 4 — PENSION FUNDS AND EMPLOYERS PAYMENTS

The pension funds

26

The bodies responsible for maintaining pension funds for the Scheme immediately before the commencement date must continue to maintain them unless the fund is vested in a different body by or under any enactment.

Governance compliance statement

27

(1) An administering authority must prepare a written statement setting out–

(a) whether they delegate their function, or part of their function, in relation to maintaining a pension fund to a committee, a sub-committee or an officer of the authority;

(b) if they do so–

(i) the terms, structure and operational procedures of the delegation;

(ii) the frequency of any committee or sub-committee meetings;

(iii) whether such a committee or sub-committee includes representatives of employing authorities (including authorities which are not Scheme employers) or members and, if so, whether those representatives have voting rights; and

(c) the extent to which a delegation, or the absence of a delegation, complies with guidance given by Scottish Ministers and, to the extent that it does not so comply, the reasons for not complying.

(2) An administering authority must publish the first such statement on or before 1st April 2010.

(3) An administering authority must–

(a) revise their statement following a material change in respect of any of the matters mentioned in paragraph (1); and

(b) publish the statement as revised.

(4) In preparing or revising their statement an administering authority must consult such persons as they consider appropriate.

(5) When they publish their statement, or the statement as revised, an administering authority must send a copy of it to the Scottish Ministers.

Appropriate funds

28

(1) The appropriate fund for a member or a person who is entitled to any benefit in respect of a person who has been a member is–

(a) in the case of an active member, the fund specified for a member of the description of such member in accordance with Schedule 4 (appropriate funds);

(b) in the case of–

(i) a deferred or pensioner member who is an active member on the commencement date or has been an active member since that date, the fund so specified for a member of the description of such member when the member ceases to be an active member; or

(ii) a person who is entitled under the Benefits Regulations in respect of a member, the fund so specified for a member of the description of such member when the member ceased to be an active member;

(c) in the case of any other deferred or pensioner member, the fund specified for such member by virtue of regulation 11 (appropriate funds) of the Transitional Regulations.

(2) Where these Regulations or the Benefits Regulations refer to payments being made without referring to the fund to which or from which they are to be made, the reference is to payments being made to or from the fund which is the appropriate fund for the member in question.

(3) Paragraph (2) does not apply where the payments made are benefits paid under an additional voluntary contributions scheme or a shared cost additional voluntary contributions scheme.

Admission agreement funds

29

(1) An administering authority which has made an admission agreement may establish a further pension fund (an “admission agreement fund”) in addition to the fund maintained under regulation 26 (“the main fund”).

(2) Immediately after an authority establishes an admission agreement fund, it must give the Scottish Ministers written notice that it has done so.

(3) The notice must specify the admission bodies whose employees are eligible for benefits from the admission agreement fund.

(4) Where an admission agreement fund is established–

(a) the liabilities of the main fund as respects membership in employment with those specified bodies become liabilities of the admission agreement fund; and

(b) assets of such value as an actuary appointed by the appropriate administering authority determines to be appropriate must be transferred from the main fund to the admission agreement fund.

(5) When valuations under regulation 32 (actuarial valuations and certificates) of both the main fund and the admission agreement fund are first obtained after the admission agreement fund is established, the administering authority must obtain a transfer statement from an actuary appointed by the authority.

(6) The transfer statement must specify whether, in the actuary’s opinion, there is a need for further assets to be transferred from the main fund to the admission agreement fund and, if so, their value.

(7) Where the transfer statement specifies that assets of a specified value need to be transferred, the administering authority must arrange for assets of that value to be transferred as soon as is reasonably practicable.

Accounts and audit

30

(1) After any of its pension funds has been audited, an administering authority must immediately send copies of the following to each body whose employees are active members–

(a) a summary of the revenue account and balance sheet of the fund; and

(b) any report by the auditor.

(2) The pension input period for the purposes of section 238 of the Finance Act 2004 is the year ending on 31st March 2009 and each year ending on 31st March after that year.

Funding strategy statement

31

(1) This regulation applies to the funding strategy statement prepared and published by an administering authority under regulation 75A of the 1998 Regulations[^f00031].

(2) The authority must–

(a) keep the statement under review;

(b) make such revisions as are appropriate following a material change–

(i) in its policy on the matters set out in the statement; or

(ii) to the current version of its statement under regulation 9A of the Local Government Pension Scheme (Management and Investment of Funds) (Scotland) Regulations 1998[^f00032] (statement of investment principles); and

(3) In reviewing and making revisions to the statement, the authority must–

(a) have regard to the guidance set out in the document published in March 2004 by CIPFA and called “CIPFA Pensions Panel guidance on Preparing and Maintaining a Funding Strategy Statement (Guidance note issue No. 6)”; and

(b) consult such persons as it considers appropriate.

Actuarial valuations and certificates

32

(1) Each administering authority must obtain–

(a) an actuarial valuation of the assets and liabilities of each of its pension funds as at 31st March 2011 and in every third year afterwards;

(b) a report by an actuary in respect of the valuation; and

(2) Each of those documents must be obtained before the first anniversary of the date (“the valuation date”) as at which the valuation is made or such later date as the Scottish Ministers may agree.

(3) A report under paragraph (1)(b) must contain a statement of the demographic assumptions used in making the valuation; and the statement must show how the assumptions relate to the events which have actually occurred in relation to members of the Scheme since the last valuation.

(4) A rates and adjustments certificate is a certificate specifying–

(a) the common rate of employer’s contribution; and

(b) any individual adjustments,

for each year of the period of three years beginning with 1st April in the year following that in which the valuation date falls.

(5) The common rate of employer’s contribution is the amount which, in the actuary’s opinion, should be paid to the fund by all bodies whose employees contribute to it so as to secure its solvency, expressed as a percentage of the pay of their employees who are active members.

(6) The actuary must have regard to–

(a) the existing and prospective liabilities of the fund arising from circumstances common to all those bodies;

(b) the desirability of maintaining as nearly constant a common rate as possible; and

(c) the current version of the administering authority’s funding strategy statement mentioned in regulation 31 (funding strategy statement).

(7) An individual adjustment is any percentage or amount by which, in the actuary’s opinion, contributions at the common rate should, in the case of a particular body, be increased or reduced by reason of any circumstances peculiar to that body.

(8) A rates and adjustments certificate must contain a statement of the assumptions on which the certificate is given as respects–

(a) the number of members who will become entitled to payment of pensions under provisions of the Scheme; and

(b) the amount of the liabilities arising in respect of such members,

during the period covered by the certificate.

(9) The authority must provide the actuary preparing a valuation or a rates and adjustments certificate with the consolidated revenue account of the fund and such other information as the actuary requests.

Supply of copies of valuations, certificates etc

33

(1) An administering authority must send copies of any valuation, report, certificate or revised certificate obtained under regulation 32 (actuarial valuations and certificates) or 34 (special circumstances where revised actuarial valuations and certificates must be obtained) to–

(a) the Scottish Ministers;

(b) each body with employees who contribute to the fund in question; and

(2) An administering authority must also send to the Scottish Ministers–

(a) a copy of the consolidated revenue account with which the actuary was provided under regulation 32(9); and

(b) a summary of the assets of the fund at the valuation date (unless such a summary is contained in the report under regulation 32(1)(b)).

Special circumstances where revised actuarial valuations and certificates must be obtained

34

(1) When obtaining a transfer statement under regulation 29(5) (admission agreement funds), an administering authority must also obtain from the actuary a rates and adjustments certificate for the admission agreement fund for each remaining year of the period covered by the most recent such certificate for its main fund.

(2) Where an admission agreement ceases to have effect, the administering authority which made it must obtain–

(a) an actuarial valuation as at the date it ceases of the liabilities of the fund in respect of current and former employees of the admission body which is a party to that agreement (“the outgoing admission body”); and

(b) a revision of any rates and adjustments certificate for any fund which is affected, showing the revised contributions due from that body, and any other admission body in respect of which revised contributions are due.

(3) Where, for any reason, it is not possible to obtain revised contributions from the outgoing admission body, or from an insurer or any person providing an indemnity or bond on behalf of that body, the administering authority may obtain a further revision of any rates and adjustments certificate for the fund, showing–

(a) in a case where that body is a transferee admission body within regulation 5(2)(a) or (b) (employees of non-scheme employers), the revised contributions due from the body which is the Scheme employer in relation to that admission body; and

(b) in any other case, the revised contributions due from each employing authority which contributes to the fund.

(4) An administering authority may obtain from an actuary a certificate specifying, in the case of an admission body, the percentage or amount by which, in the actuary’s opinion–

(a) the contribution at the common rate should be adjusted; or

(b) any prior individual adjustment should be increased or reduced,

with a view to providing that the value of the assets of the fund in respect of current and former employees of that body is neither materially more nor materially less than the anticipated liabilities of the fund in respect of those employees at the date the admission agreement is to end.

(5) Paragraph (6) applies where–

(a) an administering authority agrees with an employing authority as mentioned in regulation 36(4) (employer’s payment following decision to increase membership or award additional pension); or

(b) it appears to an administering authority that the amount of the liabilities arising or likely to arise in respect of members in employment with an employing authority exceeds the amount specified in, or likely as a result of, the assumptions stated for that authority in a rates and adjustments certificate by virtue of regulation 32(8) (actuarial valuations and certificates).

(6) The administering authority must obtain a revision of the rates and adjustments certificate concerned, showing the resulting changes as respects that employing authority.

Employer’s contributions

35

(1) An employing authority must contribute to the appropriate fund in each year covered by a rates and adjustments certificate under regulation 32 (actuarial valuations and certificates) or 34 (special circumstances) the amount appropriate for that authority as calculated in accordance with the certificate and paragraph (4).

(2) During each of those years an employing authority must make payments to the appropriate fund on account of the amount required for the whole year.

(3) Those payments on account must–

(a) be paid at the end of the intervals determined under regulation 38 (payment by employing authorities to appropriate administering authorities); and

(b) equal the appropriate proportion of the whole amount due under paragraph (1) for the year in question.

(4) An employer’s contribution for any year is the common percentage for that year of the pay on which contributions have, during that year, been paid to the fund under regulations 15 (contributions during child-related leave), 16 (contributions during reserve forces service leave) or 18 (contributions during absences with permission) of these Regulations or regulation 4 of the Benefits Regulations (contributions payable by active members) by employees who are active members, increased or reduced by any individual adjustment specified for that employer for that year in the rates and adjustments certificate.

(5) The common percentage is the common rate of employer’s contribution specified in that certificate, expressed as a percentage.

(6) Where an employee–

(a) is treated under paragraph (4) of regulation 16 (contributions during child-related leave) as if the employee had paid contributions; or

(b) has paid contributions during a period of maternity, paternity or adoption absence (within the meaning of that regulation),

the pay on which the common percentage is calculated is the pay the employee would have received if the employee had not been absent.

Employer’s payment following resolution to increase membership or award additional pension

36

(1) This regulation applies where an employing authority makes a resolution under–

(a) regulation 12 of the Benefits Regulations (which confers power to increase the membership of an active member by an additional period); or

(b) regulation 13 of those Regulations (which confers power to award additional pension).

(2) Unless paragraph (4) applies, the employing authority must pay the appropriate sum for the person to whom the resolution relates to the appropriate fund before the expiry of the relevant period.

(3) The appropriate sum for a person is such sum as is shown as appropriate in guidance issued by the scheme actuary.

(4) This paragraph applies where the administering authority and the employing authority agree before the expiry of the relevant period, that the employing authority will pay increased contributions under regulation 35 (employers contributions) or an amount to meet the cost of the increase in membership or the additional pension.

(5) Any extra charge on the appropriate fund resulting from the decision must be repaid to the fund by the employing authority concerned but only so far as not paid under paragraphs (2) or (4).

(6) In the case of a resolution under regulation 12 of the Benefits Regulations, the additional period in question may only be counted as a period of membership if one of the conditions in paragraph (8) is met.

(7) In the case of a resolution under regulation 13 of those Regulations, a person is only entitled to the additional pension awarded if one of those conditions is met.

(8) The conditions are that either–

(a) the employing authority makes the payment required by paragraph (2) within the relevant period; or

(b) paragraph (4) applies.

(9) The relevant period is–

(a) the period of one month beginning with the date of the decision; or

(b) such longer period as the employing authority and the administering authority agree.

(10) If neither of the conditions in paragraph (8) is met, the decision ceases to have effect.

Employer’s further payments

37

(1) Any extra charge on the appropriate fund resulting from a member’s becoming entitled to benefits calculated under paragraphs (2)(b), (3)(b) or (4) of regulation 20 (early leavers: ill-health) or regulation 31 (early payment of pension: ill-health) of the Benefits Regulations must be repaid to the fund by the employing authority concerned.

(2) The appropriate administering authority may require the employing authority concerned to make additional payments to the appropriate fund in respect of any extra charge on the fund resulting from retirement benefits becoming immediately payable to a member under regulation 18 (flexible retirement), 19 (early leavers: inefficiency or redundancy) or 30 (choice of early payment of pension) of the Benefits Regulations, including the costs, as calculated by the fund’s actuary, incurred by the fund as a result of a waiver of such reduction as is referred to in regulation 18(3) of those Regulations.

(3) Where on such benefits and retirement grant becoming payable, the benefits and retirement grant also become payable to the member in respect of service with one or more other employing authorities, the employing authority in relation to whom the redundancy arose or by whom the consent to early retirement was given shall be responsible for making any additional payments in accordance with paragraph (2) in respect of all such service.

(4) Any additional payments that are due under paragraph (2) shall be made, if the administering authority agree, by–

(a) a single payment of an amount determined by the administering authority on the advice of the fund actuary; or

(b) instalments, each of an amount determined by the administering authority on the advice of the fund actuary, covering a period not exceeding the period between the member’s leaving local government employment and reaching normal retirement age, or a period not exceeding 5 years, the first and subsequent instalments becoming payable as agreed between the administering authority and the employing authority.

Payment by employing authorities to appropriate administering authorities

38

(1) Every employing authority must pay to the appropriate administering authority on or before such dates falling at intervals of not more than 12 months as the appropriate administering authority may determine–

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