The Local Government Pension Scheme (Transitional Provisions and Savings) (Scotland) Regulations 2014

Regulation 7 provides that membership of the 2009 Scheme and its predecessor Schemes, and transfers from different pension scheme into those Schemes counts as membership of the 2015 Scheme. This is relevant for identifying when members of the 2015 Scheme have reached the two year vesting period required to be entitled to benefits under the 2015 Scheme.

Regulation 8 identifies elements of remuneration which are not to count as pensionable pay under the 2015 Scheme.

Regulations 9 and 10 make provision as regards transfers into the 2015 Scheme of benefits from other public service pension schemes and between funds in the 2015 Scheme. The effect of the provisions is to enable certain members to benefit from the provisions in Schedule 7 to the Public Service Pensions Act 2013 which provide for the calculation of final salary to be based on the remuneration a person receives at the date of retirement rather than the date of transfer.

Regulation 11 provides for the dates on which benefits under the 2009 Scheme and its predecessor Schemes may and must be drawn.

Regulation 12 preserves transitional protection for certain groups as regards entitlement to ill-health benefits and makes provision for how recipients of ill-health benefits under the 2009 Scheme are to be dealt with under the 2015 Scheme.

Regulation 13 provides for amounts of pension deriving from the 2009 Scheme and its predecessor Schemes taken as a lump sum to be brought into account when a member commutes pension under the 2015 Scheme into a lump sum.

Regulations 14 and 15 make provision in respect of contributions and the purchase of additional pension. Arrangements for the purchase of added membership and additional pension entered into before 1st April 2015 are preserved and purchase benefits under the 2009 Scheme.

Regulation 16 makes provision for payments to be taken from benefits accrued under the 2009 and predecessor Schemes where appropriate when a member has a tax charge to pay under the Finance Act 2004.

Regulation 17 makes provision for survivor pensions and death grants where the deceased member was entitled to benefits under both the 2009 Scheme and the 2015 Scheme.

Regulation 18 and Schedule 2 preserve the so-called “rule of 85” for qualifying members, enabling them to draw benefits without actuarial reduction when the sum of their age and the years membership of the local government pension scheme equals or exceeds 85..

Regulation 19 preserves any directions issued by the Scottish Ministers changing the appropriate administering authority for a member.

Regulation 20 makes provision in respect of pension sharing orders to ensure they have appropriate impact on pre-2015 Scheme benefits.

Regulation 21 preserves regulations entitling members to obtain information necessary to enable them to pursue claims relating to the mis-selling of pensions.

Regulation 22 requires Scheme employers to provide information to administering authorities to enable them to carry out their functions.

Regulation 23 provides for the procedures for the resolution of disputes under the 2015 Scheme to apply in respect of any unresolved disputes under the 2009 Scheme.

Regulation 24 deals with special cases. It also makes specific provision in respect of various bodies who have for historical reasons come within the local government pension scheme with modifications as to how the Scheme regulations apply to their employees. The effect of the regulation is to carry over those modifications into the 2015 Scheme with the exception of any modification of the normal retirement age of members, which is to be changed where necessary to come into line with the provisions applying to all members of the 2015 Scheme.

Regulation 25 preserves provisions relating to the application of the Pensions (Increase) Acts which can lead to a requirement on Scheme employers to make additional payments into the fund,

No separate regulatory impact assessment has been produced for these Regulations but see the impact assessment associated with the Local Government Pension Scheme Regulations 2014 which is available at https://www.gov.uk/government/organisations/department-for-communities-and-local-government/series/local-government-pensions.

Footnotes

[^f00001]: 1972 c.11; section 7 was amended by the Public Service Pensions Act 2013, Schedule 8, paragraph 8; the functions of the Secretary of State under section 7 were transferred to the Scottish Ministers by virtue of S.I. 1999/1750.

[^f00002]: 2013 c.25.

[^f00003]: S.I. 1974/812; these Regulations were revoked by S.I. 1987/1850.

[^f00004]: S.I. 1987/1850, these Regulations were revoked by S.S.I. 2008/229

[^f00005]: S.I. 1998/366.

[^f00007]: S.S.I. 2008/229, as amended by S.S.I. 2010/233 and S.S.I. 2010/234.

[^f00008]: S.S.I. 2014/164.

[^f00009]: S.S.I 2008/228.

[^f00010]: S.S.I. 2008/230.

[^f00011]: 1993 c.48; section 1 has amendments which are not relevant to this instrument.

[^f00012]: S.S.I. 2008/229.

[^f00014]: 1971 c.56.

[^f00015]: 2004 c.12. Section 237B was inserted by the Finance Act 2011 (c.11).

[^f00016]: Paragraph 2B was inserted and paragraph 3 amended by S.S.I. 2012/347.

[^f00017]: 1995 c.26.

[^f00018]: 1971 c.56.

[^f00019]: 1974 c.9.

[^f00020]: S.I. 1998/366.

[^f00021]: S.S.I. 2008/230.

[^f00022]: S.S.I. 2008/228.

[^f00023]: S.S.I. 2008/229.

[^f00024]: S.S.I. 200993.

[^f00025]: S.S.I. 2009/167.

[^f00026]: S.S.I. 2010/234.

[^f00027]: S.S.I. 2011/349.

[^f00028]: S.S.I. 2012/236.

[^f00029]: S.S.I. 2012/347.

[^f00030]: S.S.I. 2014/23.

Final Pay and Certificate of Protection

26

• (1) In these Regulations, where final pay is to be calculated in accordance with regulations 9 to 11 of the Benefits Regulations (calculation of final pay) and a certificate of protection has been issued, that certificate continues to have effect in accordance with the relevant regulation under which it was issued.

• (2) The operation of a such a certificate is, notwithstanding sub-paragraph (1), subject to guidance issued by Scottish Ministers.

• (3) Where a Certificate of Protection has been issued under regulation 22 of the 1998 Regulations or regulation 43 of the Administration Regulations that certificate will have effect in respect of benefits accrued under the 2014 Regulations in accordance with guidance issued by Scottish Ministers.

Editorial notes

[^key-bad573c5cd1824b3ba12155844bfd1cd]: Sch. 1 in force at 1.4.2015, see reg. 1(3)

[^key-c99b8358c8130cf91f5cfac7b0f3aec4]: Sch. 2 para. 2 in force at 1.4.2015, see reg. 1(3)

[^key-5303e525c82e424fa1935d09ab302284]: Sch. 2 para. 1 in force at 1.4.2015, see reg. 1(3)

[^key-76a5bb2bd06c107359f7d1ff80527a1b]: Sch. 2 para. 4 in force at 1.4.2015, see reg. 1(3)

[^key-e338e4590921daf0120b45ed493cd836]: Sch. 2 para. 5 in force at 1.4.2015, see reg. 1(3)

[^key-a5787e2baa6462ee66b1ab82619b6ef6]: Sch. 2 para. 6 in force at 1.4.2015, see reg. 1(3)

[^key-00a2496394b9a9763d8ba0badab8b138]: Reg. 5 in force at 1.4.2015, see reg. 1(3)

[^key-f7383c012fb8076bf2a8af0438098298]: Reg. 1 in force at 1.4.2015, see reg. 1(3)

[^key-0c4f7adfc1748f6e1244ad17f09392fc]: Reg. 8 in force at 1.4.2015, see reg. 1(3)

[^key-52014cf9edeb362f9580a0bc75a361db]: Reg. 12 in force at 1.4.2015, see reg. 1(3)

[^key-2fcf42534c864f8f7a6bdd55d1f585b3]: Reg. 23 in force at 1.4.2015, see reg. 1(3)

[^key-4abe3df9d4f7456223f0a45cc9a18bf3]: Reg. 25 in force at 1.4.2015, see reg. 1(3)

[^key-aba6b6c4e767c76ecc1a359c106fae8c]: Reg. 3 in force at 1.4.2015, see reg. 1(3)

[^key-d29116da14800a1c6b8ddd7dba1f68dc]: Reg. 15 in force at 1.4.2015, see reg. 1(3)

[^key-6ed1675b0584a1c6b7c387c885194a55]: Reg. 21 in force at 1.4.2015, see reg. 1(3)

[^key-9c3b6da4a21dfec7528401cbdaa298b6]: Reg. 24 in force at 1.4.2015, see reg. 1(3)

[^key-448dfee39e7bf043c7334b2f6bdc0177]: Reg. 14 in force at 1.4.2015, see reg. 1(3)

[^key-348751cebc618b6768e95c24cc015397]: Reg. 19 in force at 1.4.2015, see reg. 1(3)

[^key-8f9ecddfc905db06decb606b3f0ded47]: Reg. 7 in force at 1.4.2015, see reg. 1(3)

[^key-2243b481c8fa60e323a0d6ddb454a0c3]: Reg. 9 in force at 1.4.2015, see reg. 1(3)

[^key-e4507648e5e83881f8214f67ffa7cb00]: Reg. 10 in force at 1.4.2015, see reg. 1(3)

[^key-6baead61537914fcedb0fedd42881664]: Reg. 11 in force at 1.4.2015, see reg. 1(3)

[^key-932d61a30f587d5d6c4a09486ce7df58]: Reg. 17 in force at 1.4.2015, see reg. 1(3)

[^key-ded5b1bbd0956f83de39a516e030dddc]: Reg. 2 in force at 1.4.2015, see reg. 1(3)

[^key-45cf289ee835eff2379e8110a2920e69]: Reg. 6 in force at 1.4.2015, see reg. 1(3)

[^key-c24ef23896aa9de3393138db10a3f8ac]: Reg. 13 in force at 1.4.2015, see reg. 1(3)

[^key-398b21999918639b57a3cdc5398d9a58]: Reg. 16 in force at 1.4.2015, see reg. 1(3)

[^key-94c5aea342fb2feaa7ceb481f9b2bcde]: Reg. 18 in force at 1.4.2015, see reg. 1(3)

[^key-c1326a2790203c32b5069d2e57150232]: Reg. 20 in force at 1.4.2015, see reg. 1(3)

[^key-ae323f3e87d0fbdbc0048547e0e3214e]: Reg. 22 in force at 1.4.2015, see reg. 1(3)

[^key-1764ca2b870f8d99edf8deec424de54b]: Sch. 2 para. 3 in force at 1.4.2015, see reg. 1(3)

[^key-89283a9e32d6c69984a20ee37b191a79]: Sch. 2 para. 7 in force at 1.4.2015, see reg. 1(3)

[^key-3ee3aab57f4fe71df45af6a93725ae65]: Reg. 26 inserted (1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87), regs. 1(1), 61

[^key-7ef98f230e34829e80cef2686ff2d483]: Words in reg. 1(4) substituted (1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87), regs. 1(1), 49(a)(i)

[^key-708937bc6f079a84443d9d93d97de250]: Words in reg. 1(4) inserted (1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87), regs. 1(1), 49(a)(ii)

[^key-86961630d20280b3940d2575b4f08924]: Letter in reg. 3(1) omitted (1.4.2015) by virtue of The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87), regs. 1(1), 50(a)

[^key-b533121f419108c70bde8a794149687b]: Words in reg. 3(5) inserted (1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87), regs. 1(1), 50(b)

[^key-20d703b2729185bd60e2b9e5d50f20dd]: Reg. 3(12) inserted (1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87), regs. 1(1), 50(c)

[^key-a9b53320472d2d60a58f793368a1cd81]: Words in reg. 5(1) inserted (1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87), regs. 1(1), 51

[^key-9d38ab87110d969ca8409601d9fcd27e]: Word in reg. 7(3) substituted (1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87), regs. 1(1), 52(a)

[^key-66a73297e3b32335aceaa58bb24a9323]: Reg. 7(5)(6) inserted (1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87), regs. 1(1), 52(b)

[^key-f0cc670d32a6a00a5ce6c374b2ad509b]: Words in reg. 9(1) inserted (1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87), regs. 1(1), 53(a)

[^key-362dc1644dd19138ee401a629f9bde96]: Reg. 9(3A)(3B) substituted for reg. 9(3) (1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87), regs. 1(1), 53(b)

[^key-e924d3cabc4a46faf9a57e4ee7a9812b]: Word in reg. 9(4) substituted (1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87), regs. 1(1), 53(c)

[^key-f009edd0a8e0eaaad277f143e8d56d63]: Words in reg. 10(6) inserted (1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87), regs. 1(1), 54

[^key-7fde19d336ef803832d5dd6a677ca01e]: Words in reg. 11(4)(b) inserted (1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87), regs. 1(1), 55

[^key-c3bee33e56578bfd730ea1845c8c79c8]: Words in reg. 14(2) inserted (1.4.2015) by virtue of The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87), regs. 1(1), 56

[^key-c1b4ac060edcc46b1206e4806c076539]: Word in reg. 15(1)(c) omitted (1.4.2015) by virtue of The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87), regs. 1(1), 57(a)

[^key-d32c2f0cb1dc5fb4675406de23726218]: Reg. 15(1)(e) and word inserted (1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87), regs. 1(1), 57(b)

[^key-f70d00d73a271a64b9ddf3ee41aa8e98]: Reg. 15(4)(5) inserted (1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87), regs. 1(1), 57(c)

[^key-07e9af049d5cf605ef55d8ea35d5b38e]: Reg. 17(3) substituted (1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87), regs. 1(1), 58(1)(a)

[^key-9321f0ce264e023eac501e4696ecd57b]: Words in reg. 21 inserted (1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87), regs. 1(1), 59(1)(a)

[^key-eebdb931da7d85b6482c5249c499960b]: Word in reg. 21 substituted (1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87), regs. 1(1), 59(1)(b)

[^key-85bef22a9aa589279c11a38f7ccb34ed]: Reg. 24(6) omitted (1.4.2015) by virtue of The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87), regs. 1(1), 60

[^key-87f46fdc863b2e2f2fcc092902076c2b]: Sch. 2 para. 8 substituted (1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87), regs. 1(1), 62

[^key-aadda2c3426d55c96cedc435a02e3414]: Reg. 25A inserted (with effect from 1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2015 (S.S.I. 2015/448), regs. 1(1), 37

[^key-21f6a0b430a2a8c1ef9c2406389961fb]: Words in reg. 1(4) inserted (with effect from 1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2015 (S.S.I. 2015/448), regs. 1(1), 33

[^key-3ffafe590e36bb6b74adf6e50c95427c]: Words in reg. 3(1)(a) inserted (with effect from 1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2015 (S.S.I. 2015/448), regs. 1(1), 34

[^key-01c3a7e54f66d2cff73de640caae056c]: Reg. 10(11) inserted (with effect from 1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2015 (S.S.I. 2015/448), regs. 1(1), 35

[^key-c6988adf3c06364edc6ff2b58de905c4]: Words in reg. 17(2) substituted (with effect from 1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2015 (S.S.I. 2015/448), regs. 1(1), 36(a)(i)

[^key-aaedf7e6576cff6c2ab4292fedf36ea4]: Word in reg. 17(2) inserted (with effect from 1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2015 (S.S.I. 2015/448), regs. 1(1), 36(a)(ii)

[^key-8ef28ec5ce1b7d11d47d382a9c2ec90a]: Reg. 17(14)(15) inserted (with effect from 1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2015 (S.S.I. 2015/448), regs. 1(1), 36(c)

[^key-c0b8a9aadd90c943af7c8a5a72bfdaee]: Words in reg. 26(1) substituted (with effect from 1.4.2015) by The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2015 (S.S.I. 2015/448), regs. 1(1), 38

[^key-383140b908924afdbe955afbd16d90e5]: Words in reg. 1(4) inserted (with effect from 1.6.2018) by The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/161), regs. 1(2), 3(2)(a)

[^key-88864cd5dffa25eb8a08060029a4d829]: Words in reg. 1(4) substituted (with effect from 1.6.2018) by The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/161), regs. 1(2), 3(2)(b)

[^key-9c13713248c24172798d9b644aeb2aa7]: Words in sch. 2 para. 1(1)(b) inserted (with effect from 1.6.2018) by The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/161), regs. 1(2), 3(4)(a)

[^key-e718b36106b8ba26bc18d6feceb08e94]: Words in sch. 2 para. 1(1)(c) inserted (with effect from 1.6.2018) by The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/161), regs. 1(2), 3(4)(b)

[^key-2ef3a13ff9bef195ea2f618b1a6ca1d2]: Words in sch. 2 para. 1(1)(d) inserted (with effect from 1.6.2018) by The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/161), regs. 1(2), 3(4)(c)

[^key-2febbd61a6502ae7a3e94e35d4668536]: Words in sch. 2 para. 1(3)(a) inserted (with effect from 1.6.2018) by The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/161), regs. 1(2), 3(4)(d)

[^key-07fe37b3a784dacbc0bba4e28ac483a9]: Words in sch. 2 para. 2(2) inserted (with effect from 1.6.2018) by The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/161), regs. 1(2), 3(4)(e)

[^key-07bd40087f598b149a81f96f94c5f63a]: Words in sch. 2 para. 4(2)(a)(ii) inserted (with effect from 1.6.2018) by The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/161), regs. 1(2), 3(4)(f)

[^key-324067c49d3ee347581cf57312dd9f1a]: Words in sch. 2 para. 4(2)(a)(iii) inserted (with effect from 1.6.2018) by The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/161), regs. 1(2), 3(4)(g)

[^key-f661fed65a8d4c7226478d8f82fc9f9b]: Words in sch. 2 para. 4(2)(b)(iii) inserted (with effect from 1.6.2018) by The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/161), regs. 1(2), 3(4)(h)

[^key-98fd8e269c22fe295a7f7f2e6a0b4bf2]: Words in sch. 2 para. 5(1) inserted (with effect from 1.6.2018) by The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/161), regs. 1(2), 3(4)(i)

[^key-55aafd6ee579e6911978727a4fa663c7]: Words in sch. 2 para. 6(2) inserted (with effect from 1.6.2018) by The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/161), regs. 1(2), 3(4)(j)

[^key-18370e2fb4a88d78c749debe9ed17edb]: Reg. 1(7)(8) inserted (with effect from 8.4.2019) by The Local Government Pension Scheme (Increased Pension Entitlement) (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/438), regs. 1(2), 11

[^key-8bac7187c9d8f05ffae392e90819d24a]: Reg. 3(13) substituted (with effect from 1.6.2018) by The Local Government Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2022 (S.S.I. 2022/153), regs. 1(2), 3(a)

[^key-6b4d68df35916babcdb3f117af54a69c]: Reg. 3(14)-(17) inserted (with effect from 1.6.2018) by The Local Government Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2022 (S.S.I. 2022/153), regs. 1(2), 3(b)

[^key-f4b8e44b3b6bf2b8133d103a8c8b8032]: Words in reg. 17(4) substituted (with effect from 1.4.2015) by The Local Government Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2022 (S.S.I. 2022/153), regs. 1(2)(a), 4(a)

[^key-b6ffd4cae550a4c644dbacea59cc3c89]: Reg. 17(9A) inserted (with effect from 1.4.2015) by The Local Government Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2022 (S.S.I. 2022/153), regs. 1(2)(a), 4(b)

[^key-b6593e0f2126666401308dd9e8c9f2c4]: Reg. 17(10)-(12) omitted (with effect from 1.4.2015) by virtue of The Local Government Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2022 (S.S.I. 2022/153), regs. 1(2)(a), 4(c)

[^key-7663bc7fd3498aac902bcc7e54b1dc7d]: Reg. 17(13)-(13C) substituted for reg. 17(13) (with effect from 1.4.2015) by The Local Government Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2022 (S.S.I. 2022/153), regs. 1(2)(a), 4(d)

[^key-bedb0b7a02696049d9e02016927a005e]: Reg. 17(16) inserted (with effect from 1.6.2022) by The Local Government Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2022 (S.S.I. 2022/153), regs. 1(2)(b), 4(e)

[^key-252f8376bf66a46442826c5bd193b2c6]: Sch. 2 para. 1(1)(a) substituted (with effect from 1.4.2015) by The Local Government Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2022 (S.S.I. 2022/153), regs. 1(2)(a), 5(a)(i)

[^key-0aad73364a606f5a4b28b92fb28fadb5]: Word in sch. 2 para. 1(1) omitted (with effect from 1.6.2018) by virtue of The Local Government Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2022 (S.S.I. 2022/153), regs. 1(2), 5(a)(ii)

[^key-ebd5378ead8a3eff0e25f04083a09c68]: Sch. 2 para. 1(1)(e) and word inserted (with effect from 1.6.2018) by The Local Government Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2022 (S.S.I. 2022/153), regs. 1(2), 5(a)(iii)

[^key-2b40248fe88e63dee35f4f4a1a5ecc6c]: Sch. 2 para. 1(2) substituted (with effect from 1.6.2018) by The Local Government Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2022 (S.S.I. 2022/153), regs. 1(2), 5(b)

[^key-f439a762a1061f1c53c8eb07b81b443c]: Words in sch. 2 para. 1(3)(a) inserted (with effect from 1.4.2015) by The Local Government Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2022 (S.S.I. 2022/153), regs. 1(2)(a), 5(c)(i)

[^key-e3527c6a0ef02f97bdf937fd5695b137]: Words in sch. 2 para. 1(3)(a) inserted (with effect from 1.6.2018) by The Local Government Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2022 (S.S.I. 2022/153), regs. 1(2), 5(c)(ii)

[^key-d41553946afc455ac3992a7f5b279f09]: Regs. 4A-4T inserted (1.10.2023) by The Local Government Pension Scheme (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/240), regs. 1(2), 2(4)

[^key-bc4e165e4ce81f96085a92590a3399d6]: Words in reg. 1(4) inserted (1.10.2023) by The Local Government Pension Scheme (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/240), regs. 1(2), 2(2)(a)(i)

[^key-9d9367679666d13a11c29929101988e7]: Words in reg. 1(4) inserted (1.10.2023) by The Local Government Pension Scheme (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/240), regs. 1(2), 2(2)(a)(ii)

[^key-6b1112993aa65d1a1ea38a3672c20514]: Reg. 1(6) inserted (1.10.2023) by The Local Government Pension Scheme (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/240), regs. 1(2), 2(2)(b)

[^key-da145d9ed453a7672117ae3c9fcedbd5]: Reg. 4 omitted (1.10.2023) by virtue of The Local Government Pension Scheme (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/240), regs. 1(2), 2(3)

[^key-f6d97a4464a8eb027f2c22faef1487cc]: Words in reg. 9(1) substituted (1.10.2023) by The Local Government Pension Scheme (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/240), regs. 1(2), 2(5)(a)

[^key-73c1c56597b0d844149fbeb092534a17]: Reg. 9(1A)(1B) inserted (1.10.2023) by The Local Government Pension Scheme (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/240), regs. 1(2), 2(5)(b)

[^key-2281d06d4a610edc0695979be13628fc]: Reg. 24(4)(a) omitted (1.10.2023) by virtue of The Local Government Pension Scheme (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/240), regs. 1(2), 2(6)

[^key-319aaec4b03a579dcaf523342afa5eae]: Regs. 4A-4T applied (1.10.2023) by The Local Government Pension Scheme (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/240), regs. 1(2), 5(2), 11(2)

[^key-7844dcbfa63a6c8e703fecb0f7c4e5b2]: Regs. 4I, 4J applied (1.10.2023) by The Local Government Pension Scheme (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/240), regs. 1(2), 6(2), 8(2), 10(2)

[^key-2b6fe6153ccd7c8b0a75458c0de8adb6]: Reg. 4N applied (1.10.2023) by The Local Government Pension Scheme (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/240), regs. 1(2), 6(3), 8(3) (with regs. 6(4)(5), 8(4))

[^key-18fad225c4298b073572f7bb480915f7]: Reg. 9(1A)(1B) modified (1.10.2023) by The Local Government Pension Scheme (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/240), regs. 1(2), 9(2)

[^key-f46ca7fefc11997b6cafb569a2810465]: Reg. 4C(11) substituted (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), 3

[^key-ff04eea4cd324f787e44041f9db56767]: Word in reg. 4L(4)(a) substituted for semicolon (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), 4(a)

[^key-e1e2e3243a0ed4c0dbadb561be4feed0]: Comma in reg. 4L(4)(b) substituted for word (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), 4(b)

[^key-65578b1c97d24383818c35138a4d18d9]: Reg. 4L(4)(c) omitted (with effect from 1.10.2023) by virtue of The Local Government Pension Scheme (Remediable Service) (Scotland) (Miscellaneous Amendment) Regulations 2024 (S.S.I. 2024/374), regs. 1(1)(2), 4(c)

[^key-3a48714ed7075a6e10838840ccc015ca]: Words in reg. 4M(7) table inserted (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), 5

Employer payments for historic liabilities

25A

• (1) This regulation applies to an employer who—

• (a) is or was a Scheme employer or admission body in the 2015 Scheme or its equivalent under any of the Earlier Schemes;

• (b) has outstanding liabilities to a fund (“the relevant fund”) in relation to any person entitled to benefits under the 2015 Scheme or any of the Earlier Schemes;

• (c) irrespective of whether that employer employs active members contributing to one or more other funds, does not employ any active members contributing to the relevant fund; and

• (d) has not paid into the relevant fund an exit payment under regulation 62 of the 2014 Regulations (special circumstances where revised actuarial valuations and certificates must be obtained) or an equivalent payment under any of the Earlier Regulations.

• (2) Where this regulation applies, an administering authority may require the employer to pay such payments as an actuary certifies must be paid to meet the outstanding liabilities to the relevant fund.

• (3) Payments under paragraph (2) must be paid over such period of time as the administering authority considers reasonable.

• (4) When an employer has paid the payments referred to in paragraph (2), no further payments are due from that employer in respect of those liabilities to the relevant fund relating to the benefits in respect of any current or former employees of that employer.

Final Pay and Certificate of Protection

Statutory underpin: general

4A

• (1) Regulations 4B to 4T (provisions relating to the statutory underpin) apply in relation to an eligible member’s remediable service during the underpin period.

• (2) An “eligible member” is a person who—

• (a) has remediable service in relation to the 2015 Scheme; or

• (b) has transferred remediable service into the 2015 Scheme from—

• (i) a Chapter 1 scheme;

• (ii) a judicial scheme; or

• (iii) another local government scheme.

• (3) The “underpin period” is the period—

• (a) beginning with 1 April 2015; and

• (b) ending with the earlier of—

• (i) 31 March 2022; and

• (ii) the date on which the eligible member attains—

• (aa) the normal retirement age applicable to the eligible member under the 2009 Scheme; or

• (bb) where the person was not a member of the 2009 Scheme, the age of 65.

Statutory underpin: retirement, redundancy, ill health

4B

• (1) This regulation applies in relation to an eligible member whose final underpin date is that in regulation 4H(1)(a), (c), (d) or (e) (statutory underpin: final underpin date).

• (2) The pension account to which the final underpin date relates is to be increased by the final guarantee amount calculated in relation to that pension account.

• (3) The pension account is to be increased on the day after the eligible member’s final underpin date.

Statutory underpin: flexible retirement

4C

• (1) This regulation applies in relation to an eligible member whose final underpin date is that in regulation 4H(1)(b) (statutory underpin: final underpin date – flexible retirement).

• (2) The eligible member’s flexible retirement pension account to which the final underpin date relates is to be increased by a percentage of the final guarantee amount that is equal to the percentage of the retirement pension that the eligible member takes under regulation 29(7) of the 2018 Regulations.

• (3) On each occasion where the amount of pension taken by the eligible member under regulation 29(7) of the 2018 Regulations is less than 100% of the member’s relevant pension, at the next occurring final underpin date (“the subsequent final underpin date”), a further calculation of the eligible member’s final assumed benefits and final underpin amount relating to the flexible retirement is to be completed in accordance with regulations 4K and 4L.

• (4) Where, on the subsequent final underpin date, the eligible member’s final assumed benefits are exceeded by their final underpin amount, the eligible member’s pension account is to be increased by a percentage of the final guarantee amount that is equal to the percentage of the original retirement pension that the eligible member took on the subsequent final underpin date.

• (5) Where paragraphs (2) or (4) apply, the eligible member’s pension account is to be increased on the day after the eligible member’s final underpin date or subsequent final underpin date, as the case may be.

• (6) In paragraph (4), “original retirement pension” means the amount of the eligible member’s retirement pension as at the day of the eligible member’s first final underpin date.

• (7) In paragraph (3), “relevant pension” is the pension built up in the 2015 Scheme before the member’s first final underpin date.

• (8) Paragraphs (9) to (11) apply where the eligible member—

• (a) began their reduced working hours or grade of employment during the underpin period; and

• (b) accrued benefits—

• (i) after taking payment of a retirement pension under regulation 29(7); but

• (ii) before the end of the underpin period.

• (9) At the eligible member’s next occurring underpin date (the “additional underpin date”), the eligible member’s provisional assumed benefits and provisional underpin amount are calculated in accordance with regulations 4I and 4J, but—

• (a) the underpin period for the purpose of those calculations begins with the day on which the eligible member’s reduced hours or grade began; and

• (b) those calculations are not to include any period which has already been used in the calculation of a final guarantee amount in relation to the pension account.

• (10) At the eligible member’s next occurring final underpin date (which may be on the same day as the additional underpin date, or after), the eligible member’s final assumed benefits and final underpin amount in relation to the eligible member’s pension account are calculated in accordance with regulations 4K and 4L but using the provisional assumed benefits and provisional underpin amounts as provided for in paragraph (9).

• (11) Where the eligible member’s final assumed benefits, calculated in accordance with paragraph (10), are exceeded by their final underpin amount—

• (a) where the eligible member’s next occurring final underpin date is that in regulation 4H(1)(a) to (e), the pension account to which that date relates is to be increased on the day after that date by an amount equal to the difference,

• (b) where the eligible member’s next occurring final underpin date is that in regulation 4H(1)(f), regulation 4D(2) applies,

• (c) where the eligible member’s next occurring final underpin date is that in regulation 4H(1)(h), regulation 4E(2) applies.

Statutory underpin: lump sum payments

4D

• (1) This regulation applies to an eligible member who has a final underpin date by virtue of regulation 4H(1)(f) (statutory underpin: final underpin date - lump sum payment).

• (2) Where this regulation applies the eligible member’s pension account is not to be increased by any final guarantee amount relating to the pension account. Instead, the final guarantee amount is to be used in the calculation of the lump sum.

Statutory underpin: transfers

4E

• (1) This regulation applies to an eligible member who has a final underpin date by virtue of regulation 4H(1)(g) or (h) (statutory underpin: final underpin date - transfer to a different scheme).

• (2) Where this regulation applies—

• (a) no final guarantee amount is to be determined in relation to the pension account; and

• (b) either—

• (i) where regulation 4H(1)(g) applies to the eligible member, regulation 91 of the 2018 Regulations (rights to payment out of pension fund) applies; or

• (ii) where regulation 4H(1)(h) applies to the eligible member, regulation 93 of the 2018 Regulations (bulk transfer (transfer of undertakings etc)) applies.

Statutory underpin: members taking a repayment of contributions

4F

• (1) This regulation applies in relation to an eligible member who has a final underpin date by virtue of regulation 4H(1)(i) (statutory underpin: final underpin date –receipt of repayment under regulation 18 of the 2018 Regulations).

• (2) An eligible member to whom this regulation applies is not entitled to a final guarantee amount in respect of any repaid contributions.

Statutory underpin: underpin date

4G

An eligible member’s underpin date, in relation to a pension account, is the earliest of—

• (a) the last day on which the eligible member is an active member of the 2015 Scheme;

• (b) the date on which the eligible member attains—

• (i) the normal retirement age applicable to the eligible member under the 2009 Scheme; or

• (ii) where the eligible member is not a member of the 2009 Scheme, the age of 65; and

• (c) where the eligible member elects to receive an immediate payment of all or part of their pension under regulation 29(7) of the 2018 Regulations, the day before the date on which the eligible member’s reduced working hours or grade of employment begins.

Statutory underpin: final underpin date

4H

• (1) An eligible member’s final underpin date, in relation to a pension account, is the earliest of the following dates which occur either at the same time as, or after, an underpin date applicable to that pension account—

• (a) the day before the date on which a pension under regulation 29(1), (3), (4) or (6) of the 2018 Regulations (retirement pension) commences;

• (b) where the eligible member elects to receive an immediate payment of all or part of the retirement pension under regulation 29(7) of the 2018 Regulations (flexible retirement), the day before the date on which the eligible member’s reduced working hours or grade of employment begins;

• (c) the day before the date on which a pension under regulation 29(8) of the 2018 Regulations commences (pension by virtue of dismissal from employment);

• (d) the day before the date on which a pension under regulation 34(1) of the 2018 Regulations commences (pension on grounds of ill health for active members);

• (e) the day before the date on which a pension pursuant to a request made under regulation 36(1) of the 2018 Regulations commences (pension on grounds of ill health for deferred members);

• (f) where the eligible member takes payment of a lump sum under regulation 33(1)(a) or (c) of the 2018 Regulations (commutation and small pensions) in relation to the pension, the day before the date used to calculate the sum;

• (g) where, in accordance with regulation 91(1) of the 2018 Regulations (rights to payment out of pension fund), the eligible member applies for a transfer under Chapters 1 or 2 of Part 4ZA of the Pension Schemes Act 1993, the date used to calculate the cash equivalent transfer value paid;

• (h) where a transfer payment is made in respect of the eligible member under regulation 93 of the 2018 Regulations (bulk transfer), the date used to calculate the value of the transfer payment; and

• (i) the date on which the administering authority makes payment to the eligible member under regulation 18 of the 2018 Regulations (rights to return of contributions) relating to the pension account.

• (2) Where the eligible member has had a final underpin date by virtue of paragraph (1)(b), paragraph (1) applies as if for “the earliest of the following dates” there were substituted “the next occurring of the following dates”.

Statutory underpin: calculation of provisional assumed benefits

4I

• (1) The eligible member’s provisional assumed benefits are calculated by assessing, at the eligible member’s underpin date, the benefits the eligible member would have been entitled to under the 2015 Scheme over the underpin period if—

• (a) the eligible member had paid contributions under regulation 9 of the 2018 Regulations in respect of the underpin period—

• (i) including—

• (aa) in respect of any period of absence from work because of illness or injury, child-related leave or reserve forces service leave;

• (bb) where, on the underpin date, the eligible member left active membership with an entitlement to Tier 1 or Tier 2 benefits under regulation 34(4) or (5) respectively of the 2018 Regulations, any adjustment under regulation 37 of those Regulations (calculation of ill-health pension amounts) in respect of the underpin period;

• (cc) in respect of any period of absence from work with no pensionable pay in consequence of a trade dispute if the eligible member elected to cover that period by entering into an arrangement under regulation 16 of the 2018 Regulations (additional pension contributions); and

• (dd) in respect of any period of absence from work with permission with no pensionable pay in respect of which the eligible member elected to cover that period by entering into an arrangement under regulation 16 of the 2018 Regulations; but

• (ii) excluding—

• (aa) any period where the eligible member was not an active member; and

• (bb) any period of unpaid absence from work without permission;

• (b) the eligible member or their Scheme employer had, in respect of the underpin period, paid no additional contributions under—

• (i) regulation 16 of the 2018 Regulations, other than additional contributions paid under that regulation to cover a period of absence from work with no pensionable pay, as is set out in sub-paragraph (a)(i);

• (ii) regulation 17 of the 2018 Regulations (additional voluntary contributions);

• (iii) regulation 22(1) of the Administration Regulations; or

• (iv) regulation 59(1) of the 1998 Regulations;

• (c) the eligible member had not been awarded additional annual pension under regulation 30 of the 2018 Regulations;

• (d) the Scheme had received no transfer value payment in respect of the eligible member, except for a transfer value payment received from—

• (i) a Chapter 1 scheme;

• (ii) a judicial scheme;

• (iii) another local government scheme,

where service in that scheme was remediable service and there was no continuous break of more than five years in active membership of a public service pension scheme since the remediable service was accrued;

• (e) the revaluation adjustment (as defined in Schedule 1 of the 2018 Regulations) that would have applied to the eligible member’s provisional assumed benefits had they been benefits built up in an active member’s pension account, had been made up to and including the eligible member’s underpin date;

• (f) no transfer value payment had been credited to the eligible member’s pension account under regulation 10(4), (5) or (6); and

• (g) where the balance in the eligible member’s pension account at the underpin date had been adjusted on account of any pension debit or Scheme pays election, that adjustment had not occurred.

• (2) Where paragraph (1)(a)(i)(cc) or (dd) apply, the additional pension purchased is to be included in the provisional assumed benefits as if it was pension credited to the eligible member’s pension account on the earliest of—

• (a) 31 March in the scheme year in which the absence ended;

• (b) 31 March 2022; and

• (c) the eligible member’s underpin date.

• (3) Where paragraph (2) applies, if the eligible member fails to pay all of the additional pension contributions due, only the amount of additional pension credited to the pension account is to be included in the provisional assumed benefits.

• (4) Paragraph (3) does not apply if the eligible member fails to pay all the additional pension contributions due because—

• (a) the eligible member left active membership of the 2015 Scheme under regulation 34 of the 2018 Regulations with an entitlement to Tier 1 or Tier 2 benefits under regulation 34(4) or (5) of those Regulations respectively; or

• (b) the eligible member died as an active member.

• (5) Where paragraph (3) does not apply, the eligible member is treated as having paid the additional pension contributions referred to in paragraph (1)(a)(i)(cc) or (dd) in full.

• (6) Where paragraph (1)(a)(i)(cc) or (dd) apply in relation to a period during which the eligible member was paying reduced contributions under regulation 10 of the 2018 Regulations, the additional pension included in the provisional assumed benefits for that period is that which would have been payable had the eligible member not been paying reduced contributions.

• (7) Where the eligible member has qualifying service for less than a period of two years, the member is treated as having qualifying service for a period of two years for the purpose of calculating their provisional assumed benefits.

• (8) Paragraph (9) applies where, after the eligible member’s underpin date, the eligible member completes—

• (a) a transfer in of remediable service from—

• (i) a Chapter 1 scheme;

• (ii) a judicial scheme; or

• (iii) another local government scheme; or

• (b) the aggregation of remediable service from the 2015 Scheme.

• (9) Where this paragraph applies—

• (a) the eligible member’s provisional assumed benefits are to be calculated as at the eligible member’s underpin date taking into account their transferred in or aggregated remediable service; and

• (b) any calculation of provisional assumed benefits done in respect of the pension account into which the remediable service has been transferred or aggregated is set aside.

• (10) Paragraph (9) does not apply if there has been a continuous break in active membership of a public service pension scheme of more than five years since the remediable service was accrued.

Statutory underpin: calculation of the provisional underpin amount

4J

• (1) The eligible member’s provisional underpin amount is calculated by assessing the benefits the eligible member would have been entitled to under the 2009 Scheme over the underpin period at the eligible member’s underpin date if—

• (a) the member had accrued membership under the 2009 Scheme, rather than the 2015 Scheme;

• (b) the period of membership taken into account for the purposes of sub-paragraph (a) was—

• (i) the period during which the member has paid, or is treated as having paid, contributions under regulations 9 or 10 of the 2018 Regulations (contributions and reduced contributions);

• (ii) any period of unpaid absence due to a trade dispute, or absence from work with permission, otherwise than because of illness or injury, child related leave, or reserve forces service leave, if the eligible member elected to cover that period by entering into an arrangement under regulation 16 of the 2018 Regulations (additional pension contributions); and

• (iii) where the member became entitled to Tier 1 or Tier 2 benefits under regulation 34 of the 2018 Regulations, any additional period of membership that would have been added to the member’s total membership under regulation 20(2) (in respect of a Tier 1 pension) or regulation 20(3) (in respect of a Tier 2 pension) of the Benefits Regulations (early leavers: ill-health), up to the end of the underpin period, as if the member had been entitled to an increase in benefits under the provision in question at the underpin date;

• (c) the eligible member’s final pay used to calculate the provisional underpin amount is calculated in accordance with regulations 9 to 11 of the Benefits Regulations (final pay) or, in the case of a councillor member, career average pay is calculated in accordance with paragraph 1 of the schedule to the Benefits Regulations and those provisions apply in relation to the eligible member as if those provisions were still in force at the underpin date;

• (d) the eligible member had been credited with 2009 Scheme benefits in respect of remediable service transferred from—

• (i) a Chapter 1 scheme;

• (ii) a judicial scheme; or

• (iii) another local government scheme; and

there was no continuous break of more than five years in active membership of a public service pension scheme since the remediable service was accrued; and

• (e) where the balance in the eligible member’s pension account at the underpin date had been adjusted on account of any pension debit or Scheme pays election, that adjustment had not occurred.

• (2) Where paragraph (1)(b)(ii) applies, the unpaid period to be used in relation to the provisional underpin amount is the proportion of the period of absence that is equal to the proportion of the full amount of contributions to be paid under the arrangement that have been paid by the eligible member.

• (3) Paragraph (2) does not apply if the eligible member fails to pay all the additional pension contributions due because—