The Local Government Pension Scheme (Scotland) Regulations 2018

• (a) the authority may pay the benefits or any part of them to a person having the care of the person entitled, or such other person as the authority may determine, to be applied for the benefit of the person entitled; and

• (b) in so far as the authority does not pay the benefits in that manner, the authority may apply them in such manner as the authority may determine, for the benefit of the person entitled, or any beneficiaries of the person entitled.

Non-assignability

79

• (1) Every benefit to which a person is entitled under the Scheme is payable to or in trust for that person.

• (2) No such benefit may be assigned or charged and any such assignation or charge is void.

• (3) On the bankruptcy of a person entitled to a benefit under the Scheme no part of the benefit passes to any trustee or other person acting on behalf of the creditors, except in accordance with a debtor contribution order fixed by the Accountant in Bankruptcy under section 90(1) of the Bankruptcy (Scotland) Act 2016 or varied by a debtor's trustee under section 95(1) of that Act.

Deduction and recovery of member's contributions

80

• (1) A Scheme employer may deduct from a person's pay any contributions payable by the member under these Regulations.

• (2) Sums payable under regulation 13(1) (contributions during reserve forces leave) may be deducted from any payment made under Part 5 of the Reserve and Auxiliary Forces (Protection of Civil Interests) Act 1951 , to the extent that they are payable in respect of the same period.

• (3) An administering authority may recover any contributions or sum remaining due and not deducted under paragraph (1) or (2)—

• (a) as a debt arising under a contract in any court of competent jurisdiction; or

• (b) by deducting it from any payment by way of benefits to or in respect of the person in question under these Regulations.

• (4) But the sums mentioned in paragraph (2) are only recoverable under paragraph (3) if unpaid for 12 months after the person ceases to perform relevant reserve forces service.

• (5) If—

• (a) a Scheme employer deducts in error any amount in respect of contributions from a person's pay or any other sum due to that person; and

• (b) the amount has not been repaid before the expiry of the period of one month beginning with the date of the deduction,

the appropriate body must pay interest on the amount, and the due date for the calculation of the interest payable is the date of the deduction.

• (6) Where the employee's contributions have been paid into a fund, the repayment and any interest must be made out of that fund.

• (7) Interest must be calculated at one per cent above base rate on a day to day basis from the due date of payment and compounded with 3-monthly rests.

• (8) The “appropriate body” for the purposes of paragraph (5) is—

• (a) the appropriate administering authority, where the employee's contributions have been paid into a fund; and

• (b) the person's Scheme employer where the employee's contributions have not yet been paid into a fund.

Joint liability in respect of annual allowance charge

81

• (1) This regulation applies where a member gives notice to the appropriate administering authority of joint and several liability under section 237B (liability of scheme administrator) of the Finance Act 2004 in respect of the member's annual allowance charge.

• (2) Where the joint liability amount specified in the notice is met by the pension fund, the appropriate administering authority must reduce the value of the member's rights accrued under the Scheme in accordance with actuarial guidance issued by the Scottish Ministers.

Tax

82

The appropriate administering authority may deduct from any payment of benefits under the Scheme any tax to which they may become chargeable under the Finance Act 2004.

Pension increase under the Pension Schemes Act 1993

83

Any increase of pension required by reason of Chapter 3 of Part 4 of the Pension Schemes Act 1993 (protection of increases in guaranteed minimum pensions: anti-franking) must be paid from the appropriate fund held by the administering authority.

Annual benefit statements

84

• (1) An administering authority must issue an annual benefit statement to each of its active, deferred and pension credit members.

• (2) Subject to paragraph (3), the statement must be issued no later than 5 months after the end of the Scheme year to which it relates.

• (3) A statement must be issued before the end of the 5 month period mentioned in paragraph (2) where a member makes a request in writing to the administering authority, unless that authority is unable to comply with the request because relevant data is not available.

• (4) The statement for an active member must be provided in accordance with section 14 of the Public Services Pensions Act 2013 .

Information to be supplied by employees

85

• (1) Before the expiry of 3 months beginning with the date on which a person becomes a member, the Scheme employer must ask the member in writing for the documents specified in paragraph (2).

• (2) Those documents are—

• (a) a statement in writing listing all the person's previous periods of membership of a public service pension scheme (including the Scheme); and

• (b) copies of all notifications previously given to the member under these Regulations and their equivalents under any previous Regulations.

• (3) A request under this regulation must contain a conspicuous statement that it is important that the member gives full and accurate information, especially for ascertaining the member's rights under the Scheme.

• (4) The Scheme employer need not request any documents if it is satisfied that it, or the appropriate administering authority (if different), already has all material information.

Forfeiture

Forfeiture of pension rights after conviction for employment-related offences

86

• (1) If a member is convicted of a relevant offence, the former Scheme employer may apply to the Scottish Ministers who may issue a forfeiture certificate.

• (2) A relevant offence is an offence committed in connection with an employment in which the person convicted is a member.

• (3) Where a former Scheme employer applies for a forfeiture certificate, it must at the same time send the convicted person and the appropriate administering authority a copy of the application.

• (4) Where a forfeiture certificate is issued, the member's former Scheme employer may direct that any of the member's rights (including membership and survivor benefits) under these Regulations are forfeited, and in making the determination the Scheme employer must take into account any recommendations issued by Scottish Ministers when issuing a forfeiture certificate under paragraph (1).

• (5) The former Scheme employer must serve a notice of its decision to make a direction on the member.

• (6) A forfeiture certificate is a certificate that the offence—

• (a) was gravely injurious to the State; or

• (b) is liable to lead to a serious loss of confidence in the public service.

• (7) If the former Scheme employer incurred loss as a direct consequence of the relevant offence, it may only give a direction under paragraph (4) if—

• (a) it is unable to recover its loss under regulation 87 (recovery or retention where former member has misconduct obligation); or

• (b) it is unable to recover its loss by any other means,

except after an unreasonable time or at disproportionate cost.

• (8) A direction under paragraph (4) may only be given if an application for a forfeiture certificate has been made by the former Scheme employer before the expiry of the period of 3 months beginning with the date of conviction.

Recovery or retention where former member has misconduct obligation

87

• (1) This regulation applies where a person—

• (a) has left an employment in which that person was or had at some time been a member of the Scheme, in consequence of grave misconduct or a criminal, negligent or fraudulent act or omission in connection with that employment;

• (b) has incurred some monetary obligation, arising out of that misconduct, act or omission, to the body that was the Scheme employer in that employment; and

• (c) is entitled to benefits under these Regulations, which for the purposes of this regulation includes entitlement to a refund of contributions.

• (2) The former Scheme employer may recover or retain out of the appropriate fund the amount of the monetary obligation.

• (3) The former Scheme employer must give the former employee—

• (a) not less than 3 months' notice of the amount to be recovered or retained under paragraph (2); and

• (b) a statement showing the amount recovered or retained, how it is calculated and the effect on the person's benefits or prospective benefits.

• (4) If there is any dispute over the amount of the monetary obligation specified in paragraph (1)(b), the former Scheme employer may not recover or retain any amount under paragraph (2) until the obligation is enforceable under an order of a competent court or the award of an arbiter.

Adjustment of accounts following forfeiture etc

88

• (1) Where a direction for forfeiture is issued under regulation 86 (forfeiture of pension rights after conviction for employment-related offences) the appropriate administering authority must transfer out of the member's pension account the benefits which are forfeited and pay them to the relevant Scheme employer.

• (2) Where an amount is recovered or retained under regulation 87 (recovery or retention where former member has misconduct obligation), the appropriate administering authority must transfer out of the member's pension account the amount recovered or retained and pay it to the relevant Scheme employer.

• (3) If the effect of a forfeiture direction, or of the recovery or retention of an amount, is to extinguish the member's entitlement to benefits, the administering authority must close the member's pension account.

Protection of guaranteed minimum pension rights

89

• (1) The power to direct forfeiture of benefits under regulation 86 (forfeiture of pension rights after conviction for employment-related offences) or to recover or retain amounts under regulation 87 (recovery or retention where former member has misconduct obligation) may not be exercised so as to deprive a person of the guaranteed minimum pension or any widow's, widower's or surviving civil partner's guaranteed minimum pension.

• (2) But such a power may be exercised if the person is convicted—

• (a) of the offence of treason; or

• (b) of one or more offences under the Official Secrets Acts 1911 to 1989 , or under section 18 of, or listed in section 33(3)(a) of, the National Security Act 2023, for which the person has been sentenced on the same occasion—

• (i) to a term of imprisonment of at least 10 years; or

• (ii) to 2 or more consecutive terms amounting in the aggregate to at least 10 years.

Certificates of protection

Certificate of protection

90

• (1) Where, otherwise than by virtue of a member's own circumstances—

• (a) the member's rate of pay is permanently reduced; or

• (b) the rate at which it may be increased is restricted in such a way that it is likely that the rate of the member's pension will be adversely affected,

the member is entitled to be issued with a certificate to that effect by the Scheme employer, (but see paragraph (3)).

• (2) A certificate of protection issued by a Scheme employer after the coming into force of these Regulations has effect for 10 years from the date the member's pay is reduced or restricted and, where the member elects, the member's pay for the purposes of calculating the member's pension (and other benefits under these Regulations) is the member's pay but as if the reduction or other restriction specified in the certificate had not come into effect.

• (3) A member is not entitled to be issued with a certificate under this regulation if the reduction in the member's rate of pay—

• (a) is temporary; or

• (b) consists of the termination of, or a reduction in, a temporary increase in the rate of pay.

• (4) A certificate issued under this regulation must specify the date of the reduction or restriction.

• (5) The Scheme employer may issue a certificate without an application of the member, but need not issue a certificate if the member does not apply for one within 12 months after the date of reduction or restriction.

• (6) The Scheme employer must send a copy of the certificate to the member's appropriate administering authority.

• (7) The Scheme employer must keep a record of the certificate including such information as would be necessary for applying paragraph (2) for the period of 10 years beginning with the date of reduction or restriction specified in it.

• (8) If the member ceases to be an active member with the Scheme employer that issued the certificate, the certificate does not carry forward in relation to any further period of membership with another Scheme employer except where the member transfers employment from the Scheme employer that issued the certificate to employment with another Scheme employer as a result of a transfer—

• (a) to which the TUPE Regulations apply; or

• (b) which is treated as if it were a relevant transfer within the meaning of regulation 2(1) and 3 of the TUPE Regulations, notwithstanding regulation 3(5) of those Regulations.

• (9) If the member leaves the employment under which the certificate was issued, without becoming entitled to immediate or deferred pension benefits, the certificate lapses.

• (10) The operation of a certificate issued under this regulation is subject to guidance issued by the Scottish Ministers.

Transfers

Rights to payment out of pension fund

91

• (1) A member is entitled to request a transfer under Chapter 1 or 2 of Part 4ZA of the Pension Schemes Act 1993 and where the member does so the amount of any transfer payment due in respect of the member under the relevant transfer may only be paid by the administering authority from its pension fund if the transfer payment is a recognised transfer (within the meaning of section 169 of the Finance Act 2004 ) in accordance with guidance from Scottish Ministers.

• (1A) Where a transfer under paragraph (1) is applied for by an eligible member and is not a Club Transfer, the value of the transfer is to be calculated in accordance with actuarial guidance issued by the Scottish Ministers, taking into account the member’s provisional underpin amount and provisional assumed benefits, which are calculated in accordance with regulations 4I and 4J of the Transitional Provisions and Savings Regulations 2014.

• (2) Where such a transfer payment is to be or has been paid from a fund, no other payment or transfer of assets may be made from the fund as respects the accrued rights covered by the transfer payment.

• (3) Paragraph (2) overrides anything to the contrary in these Regulations.

• (4) “Eligible member” has the same meaning as in regulation 4A(2) of the Transitional Provisions and Savings Regulations 2014.

Contracting-out requirements affecting transfers out

92

• (1) There must be deducted from the transfer payment to be made in respect of any person to a contracted-in defined benefit registered pension scheme—

• (a) the amount of any contributions equivalent premium payable pursuant to section 55 of the Pension Schemes Act 1993 ; or

• (b) an amount sufficient to meet the liability in respect of the person's contracted-out rights.

• (2) Where the amount mentioned in paragraph (1)(a) is deducted, the appropriate administering authority must use that amount to pay the premium.

• (3) Where the amount mentioned in paragraph (1)(b) is deducted, the appropriate administering authority may use the amount in preserving the liability mentioned in that sub-paragraph in the appropriate fund unless the member wishes a transfer payment in respect of it to be paid to the trustees or managers of a contracted-out defined benefit or contracted-in defined contribution registered pension scheme.

• (4) Contracted-out rights, in relation to a member, are—

• (a) the member's, and any surviving spouse, civil partner or cohabiting partner's rights to guaranteed minimum pensions; and

• (b) the member's section 9(2B) rights as defined in regulation 1(2) of the Occupational Pension Schemes (Contracting-out) Regulations 1996 .

Bulk transfer (transfers of undertakings etc)

93

• (1) This regulation applies where—

• (a) 2 or more members' active membership ends on their joining a different registered pension scheme (“the new scheme”);

• (b) it is agreed by—

• (i) the members' appropriate administering authority;

• (ii) the members' Scheme employers (if different); and

• (iii) the trustees or managers of the new scheme;

that a payment should be made under this regulation; and

• (c) the members—

• (i) agree in writing that payment should be made instead of any payment which they otherwise might require to be made under Chapter 4 or 5 of Part 4 of the Pension Schemes Act 1993; and

• (ii) waive any rights they might have under those Chapters by virtue of the cessation of their active membership.

• (2) The appropriate administering authority must not give its agreement under paragraph (1)(b) unless it is satisfied that the rights that each of the members will acquire under the new scheme are at least equivalent to those which would have obtained if a transfer value had been paid to the same scheme under Chapter 4 or 5 of Part 4 of the Pension Schemes Act 1993, as they apply as modified by these Regulations (assuming in any case where a member would not be entitled to such a payment that the member was so entitled).

• (3) The appropriate administering authority must calculate the appropriate amount of earned pension in accordance with actuarial guidance issued by the Scottish Ministers.

• (4) The appropriate administering authority must provide each member with sufficient information in writing to check that the matters of which the authority must be satisfied under paragraph (2) are satisfied, before the member agrees as mentioned in paragraph (1)(c).

• (5) The appropriate administering authority must—

• (a) set aside (whether in cash or in assets or both) such part of the appropriate fund (“transfer payment”) as an actuary appointed by the authority and an actuary appointed by the trustees or managers of the new schemes for the purpose may agree as appropriate for the acquisition of such rights in that scheme as they may so agree; and

• (b) pay or transfer the transfer payment to the trustees or managers of the new scheme for the benefit of the relevant members.

• (6) The appropriate administering authority must certify to the new scheme's trustees or managers the amount included in the transfer payment which represents each member's contributions and interest on them.

• (7) Where a transfer payment is to be or has been made under this regulation, no other payment or transfer of assets will be made from the pension fund by reason of membership covered by the transfer payment.

• (8) Paragraph (7) overrides anything to the contrary in these Regulations.

• (9) This regulation is subject to regulation 10(6) of the Local Government Pension Scheme (Remediable Service) (Scotland) Regulations 2023 (transfer payments out of the fund before 1 October 2023).

Calculation of amount of transfer payment

94

• (1) The amount of the transfer payment to be paid under regulation 93 (bulk transfers) is the amount determined by an actuary appointed by the members' appropriate administering authority to be equal to the value at the date those members join the new scheme, of the actual and potential liabilities payable from its fund which have then accrued in respect of the members and the persons who are or may become entitled to benefits under the Scheme through the members.

• (2) The actuary may make such adjustments as are thought fit in calculating that amount and in particular as respects the period from the date mentioned in paragraph (1) to the date of actual payment of the transfer value.

• (2A) The actuary must take into account the member’s provisional underpin amount and provisional assumed benefits, which are calculated in relation to the member in accordance with regulations 4I and 4J of the Transitional Provisions and Savings Regulations 2014.

• (3) The actuary must specify in the valuation the actuarial assumptions used in making it.

• (4) The Scheme employer pays the costs of determining the appropriate part of the fund and apportioning the fund.

• (5) But if there is more than one Scheme employer involved, each pays such part of the costs as the actuary determines to be appropriate.

Inward transfers of pension rights

95

• (1) An active member with relevant pension rights may request the appropriate administering authority to accept a transfer value for some or all of those rights from the relevant transferor.

• (2) In this regulation “relevant pension rights” are—

• (a) accrued rights under a registered pension scheme other than rights to benefits under the scheme which are attributable (directly or indirectly) to a pension credit; and

• (b) accrued rights under a European pensions institution.

• (3) Accrued rights under a registered pension scheme include rights to preserved benefits and rights appropriately secured under section 19 of the Pension Schemes Act 1993 .

• (4) The relevant transferor for the rights specified in paragraph (1) is the trustees or managers of the scheme under which the transferring person's relevant pension rights arise.

• (5) But the relevant transferor for the rights specified in paragraph (3) are the trustees and managers of the scheme, or the insurance company, to which a payment in respect of the person's accrued rights has been made.

• (6) A request from a transferring person under paragraph (1) must be made by notice in writing given to the appropriate administering authority before the expiry of the period of 12 months beginning with the date on which the person first became an active member in an employment (or such longer period as the Scheme employer may allow).

• (7) Where a request under paragraph (1) is duly made, the administering authority may accept the transfer value and credit it to its pension fund.

• (8) The calculation of the appropriate amount of earned pension is to be in accordance with actuarial guidance issued by the Scottish Ministers.

Effect of acceptance of transfer value

96

• (1) Where a transfer value has been accepted under regulation 95 (inward transfer of pension rights), the administering authority must credit the active member's pension account with the appropriate amount of earned pension.

• (2) The calculation of the appropriate amount of earned pension for the purposes of paragraph (1) is to be in accordance with actuarial guidance issued by the Scottish Ministers.

Changes of administering authority

97

• (1) Subject to paragraph (7), this regulation applies where—

• (a) an administering authority becomes an active member's appropriate administering authority;

• (b) immediately before it does so, another administering authority was that member's appropriate administering authority; and

• (c) a member's past period of membership has been aggregated with the current period of membership.

• (2) An administering authority which has ceased to be a member's appropriate administering authority must make a transfer value payment to the member's new appropriate administering authority in accordance with actuarial guidance issued by the Scottish Ministers.

• (3) Where paragraph (2) applies as respects 10 or more members by virtue of a single event, the amount of the payment under that paragraph is determined by agreement between an actuary appointed by the administering authority by which the payment must be made and an actuary appointed by the administering authority to which it must be made.

• (4) Where the actuaries cannot agree on the amount within 12 months of the date of transfer, or where there is more than one date of transfer, within 12 months of the date of the last transfer which relates to the single event—

• (a) the matter will be referred to a third actuary, chosen by agreement between the actuaries, or in default of agreement, by the President of the Institute and Faculty of Actuaries ; and

• (b) that actuary's determination is final.

• (5) The costs of determining the amount to be transferred shall be paid in equal shares by the fund held by the member's former appropriate administering authority and the fund held by the member's new appropriate administering authority.

• (6) Any payment under paragraph (2) must be credited to the new appropriate administering authority's fund.

• (7) This regulation does not apply where a member enters an employment in local government service which is concurrent with another in which the member is also an active member.

Councillors

Councillors

98

For the purposes of these Regulations, councillors of a local authority are treated as employees of a local authority subject to the modifications listed in schedule 5.

Separate employments

Separate employments etc.

99

• (1) Where a person holds separate employments under one Scheme employer, these Regulations apply as if each of them were under a different employer.

• (2) This regulation also applies where an employee of a Scheme employer 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

• (iii) UK Parliamentary elections;

• (b) an acting returning officer (including as a regional or local returning officer at a European Parliamentary election).

Scheme actuary and employer cost cap

Scheme actuary

100

• (1) The Scottish Ministers must appoint an actuary as Scheme actuary to carry out valuations of the Scheme and any connected scheme in accordance with Treasury directions made under section 11(2) of the Public Service Pensions Act 2013 (“the Treasury directions”).

• (2) The person appointed as Scheme actuary under paragraph (1) must, in the opinion of the Scottish Ministers, be appropriately qualified to carry out a valuation of the Scheme.

• (3) The Scottish Ministers must secure that the Scheme actuary carries out actuarial valuations of the assets and liabilities of the Scheme on the dates specified in regulation 60(1)(a) (actuarial valuations of pension funds) and prepare valuation reports in accordance with the Treasury directions, within such period as enables the requirements in those directions to be met.

• (4) An administering authority must provide the Scheme actuary with any data that the Scheme actuary reasonably requires, in accordance with the Treasury directions, in order to carry out a valuation and prepare a report on the valuation.

Employer cost cap

101

• (1) The employer cost cap for the Scheme is 15.2% of pensionable earnings of members of the Scheme.

• (2) Where the cost of the Scheme, calculated following a valuation in accordance with Treasury directions under section 11(2) of the Public Service Pensions Act 2013, is more than the margins specified in the Public Service Pensions (Employer Cost Cap) Regulations 2014 above or below the employer cost cap, the Scottish Ministers must follow the procedure specified in paragraph (3) for reaching agreement with administering authorities, employers and members (or representatives of employers and members) as to the steps required to achieve the target cost specified in those Regulations.

• (3) The procedure specified for the purposes of section 12(6)(a) of the Public Service Pensions Act 2013 is consultation for such period as the Scottish Ministers consider appropriate with the Scheme Advisory Board with a view to reaching an agreement endorsed by all members of that Board.

• (4) If, following such consultation, agreement is not reached within 3 months of the date on which the consultation period ends, the Scottish Ministers must take steps to adjust the rate at which benefits accrue under regulation 23(4) or (5) (active member's pension accounts) so that the target cost for the Scheme is achieved.

Revocations and transitional provisions

102

• (1) The Regulations specified in Schedule 6 are revoked.

• (2) Anything done under or by virtue of any regulation revoked by these Regulations if it could have been done under or for the purpose of these Regulations, is deemed to have been done under or by virtue of the corresponding provision of these Regulations and anything begun under or by virtue of any such regulation may be continued under these Regulations as if begun under these Regulations.

SCHEDULE 1 — Interpretation

In these Regulations—

• “active member” means a person who is in an employment, and— paying contributions to the Scheme; or treated as paying contributions to the Scheme;and for this purpose a person who is “in an employment” includes a person who is absent from that employment for one of the reasons mentioned in regulation 11 and “active membership” is construed accordingly;

• “actuarial guidance issued by the Scottish Ministers” means guidance identified by the Scottish Ministers as such which has been issued in accordance with regulation 2(3);

• “additional maternity or adoption leave” means leave under section 73 or 75B of the Employment Rights Act 1996⁵³;

• “additional paternity leave” means leave under the Additional Paternity Leave Regulations 2010⁵⁴;

• “additional pension” means pension under these Regulations other than earned pension;

• “administering authority” means a body listed in schedule 3 which is required to maintain a fund for the purposes of these Regulations;

• “admission agreement” means an agreement between an administering authority and an admission body that named individuals, or all or any specified class of the admission body’s employees, may be members of the Scheme;

• “admission body” means a body listed in paragraph 1 of Part 2 of schedule 2;

• “amount of accrued pension” means the earned pension in a member’s pension account adjusted to take account of any revaluation adjustment applicable;

• “amount of pension payable” means the earned pension and additional pension in a member’s pension account adjusted to take account of any revaluation adjustment, index rate adjustment, commutation amount or pension account adjustment applicable;

• “annual allowance charge” has the meaning given to that expression by section 227 of the Finance Act 2004⁵⁵;

• “assumed pensionable pay” has the meaning given by regulation 21;

• “automatic enrolment date” means the automatic enrolment date within the meaning of section 3 of the Pensions Act 2008⁵⁶;

• “automatic re-enrolment date” means— for the purposes of regulation 3(5)(b), the automatic re-enrolment date chosen by a member’s employer in accordance with section 5 of the Pensions Act 2008 and regulation 12 of the Occupational and Personal Pensions Schemes (Automatic Enrolment) Regulations 2010⁵⁷ for those of its eligible jobholders who are not active members; and for the purposes of regulation 10(5)(a), the automatic re-enrolment date chosen by a member’s employer in accordance with section 5 of the Pensions Act 2008 and regulation 12 of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010 for those of its eligible employees who are not active members (or the date the employer would have chosen if the employer did not have any such employees);

• “AVC” has the meaning given by regulation 17;

• “base rate” means the base rate for the time being quoted by the reference banks or, where there is for the time being more than one such base rate, the rate which, when the base rate quoted by each bank is ranked in a descending sequence of seven, is fourth in the sequence;

• “benefit crystallisation event” has the meaning given by section 216 of the Finance Act 2004⁵⁸;

• “child-related leave” means— ordinary adoption leave; ordinary maternity leave; additional maternity or adoption leave during which the member receives some pensionable pay; paternity leave; additional paternity leave; or shared parental leave during which the member receives some pensionable pay;

• “children’s pension” means a pension payable to an eligible child in accordance with regulation 40, 43 or 46;

• “Club Memorandum” means the current memorandum published by the Cabinet Office under the title “The Public Sector Transfer Club – memorandum by the Cabinet Office”⁵⁹;

• “Club Transfer” means a transfer of employment between members of the Public Sector Transfer Club;

• “cohabiting partner” means a person whom the appropriate administering authority is satisfied fulfils the following conditions— the person (P) has fulfilled the condition in paragraph (b) for a continuous period of at least 2 years on the date the member (M) died; and the condition is that— M is able to marry or form a civil partnership with P; M and P are living together as if they were a married couple or as if they were civil partners; neither M nor P is living with a third person as if they were a married couple or as if they were civil partners; and either P is financially dependent on M, or M and P are financially interdependent;

• “commutation amount” means the amount of pension a member has elected to give up in return for a lump sum in accordance with regulation 32;

• “deferred member” has the meaning given by regulation 6;

• “deferred payment enhancement” means the amount by which a member’s pension is increased pursuant to regulation 29(5) or (12);

• “dependant” in relation to a person means that in the opinion of the administering authority, at the date of the member’s death— the person was financially dependent on the member; the person’s financial relationship with the member was one of mutual dependence; or the person was dependent on the member because of the person’s physical or mental impairment;

• “early payment reduction” means the amount by which a member’s entitlement is reduced pursuant to regulation 29(6), (7) or (13);

• “earned pension” means pension accrued from the member’s pensionable pay pursuant to regulation 23(4) or (5) or credited pursuant to regulation 96(1) (effect of acceptance of transfer value);

• “eligible child”, in relation to a deceased member, means— a natural or adopted child of a member who meets any of conditions A to C and who was born before, on, or in the case of a natural child, within 12 months of the member’s death; or a step-child or child accepted by the deceased as a member of the family (excluding a child sponsored by the member through a registered charity) who— meets any of conditions A to C; and was dependent on the member at the date of the member’s death.

• Condition A is that the person is aged under 18.

• Condition B is that the person is in full-time education or vocational training and has not reached the age of 23 (but an administering authority may continue to treat a person as fulfilling Condition B notwithstanding any break in a course of education or vocational training, although the person does not fulfil Condition B during such a break).

• Condition C is that the person is unable to engage in gainful employment because of physical or mental impairment and either— has not reached the age of 23; or the impairment is in the opinion of an IRMP likely to be permanent and the person was dependent on the member at the date of the member’s death because of that physical or mental impairment;

• “employment” for the purposes of these Regulations only shall include holding an office, and related expressions are construed accordingly;

• “enactment” has the same meaning as in section 126(1) of the Scotland Act 1998⁶⁰;

• “European pensions institution” has the same meaning as in section 293(8) of the Pensions Act 2004⁶¹;

• “gainful employment” means paid employment for not less than 30 hours in each week for a period of not less than 12 months;

• “the Governance Regulations” means the Local Government Pension Scheme (Governance) (Scotland) Regulations 2015⁶²;

• “index rate adjustment” means the percentage increase that would apply if the balance in the member’s account were a pension in payment eligible for increase under the Pensions (Increase) Act 1971⁶³;

• “IRMP” means an independent registered medical practitioner who is registered with the General Medical Council and— holds a diploma in occupational health medicine (D Occ Med) or an equivalent qualification issued by a competent authority in an EEA state; and for the purposes of this definition, “competent authority” has the meaning given by section 55(1) of the Medical Act 1983⁶⁴; or is an Associate, a Member or a Fellow of the Faculty of Occupational Medicine or an equivalent institution of an EEA state;

• “joint liability amount” has the meaning given to that expression by section 237B(3) of the Finance Act 2004⁶⁵;

• “membership” is to be construed in accordance with section 124(1) of the Pensions Act 1995⁶⁶;

• “non-contractual overtime” means overtime (above the hours of the standard full-time working week) that the employee (part-time or full time) is not contracted to work;

• “normal pension age” means the pensionable age of a person as specified from time to time in schedule 4 of the Pensions Act 1995, or if higher, age 65;

• “occupational pension scheme” has the meaning given by section 1 of the Pension Schemes Act 1993⁶⁷;

• “ordinary adoption leave” means leave under section 75A of the Employment Rights Act 1996⁶⁸;

• “ordinary maternity leave” means leave under section 71 of the Employment Rights Act 1996⁶⁹;

• “partner” means a spouse, civil partner or cohabiting partner;

• “paternity leave” means leave under regulation 4 or 8 of the Paternity and Adoption Leave Regulations 2002⁷⁰;

• “payment period” means a period of service to which an employee’s wages or salary payments relate;

• “pensionable age” has the meaning given in section 181 of the Pension Schemes Act 1993;

• “pensionable pay” has the meaning given by regulation 20 but if the circumstances specified in regulation 21(2) apply, references in these Regulations to a member’s pensionable pay are references to that member’s assumed pensionable pay;

• “pension account” means an account of a description in regulation 22(3)(b);

• “pension credit” means a credit under section 29(1)(b) of the Welfare Reform and Pensions Act 1999⁷¹;

• “pension credit member” has the meaning given by regulation 8(1);

• “pension debit” means a debit under section 29(1)(a) of the Welfare Reform and Pensions Act 1999;

• “pensioner member” has the meaning given by regulation 7(1);

• “pension board” means a board or committee established by an administering authority to discharge functions under regulation 5 (pension boards) of the Governance Regulations;

• “pension sharing order” means any provision or order specified in section 28 of the Welfare Reform and Pensions Act 1999;

• “permanently incapable” refers to the member being incapable until at the earliest the member’s normal pension age;

• “public service pension scheme” has the meaning given by section 1 of the Pension Schemes Act 1993⁷²;

• “Public Sector Transfer Club” means the arrangements approved by the Secretary of State and detailed in the Club Memorandum as providing reciprocal arrangements between the Scheme and other registered occupational pension schemes for making and receiving transfer value payments;

• “qualifying recognised overseas pension scheme” has the meaning given by section 169(2) of the Finance Act 2004⁷³;

• “qualifying service for a period of 2 years” has the meaning given by regulation 3(6);

• “reference banks” means the seven largest persons for the time being who— have permission under Part 4A of the Financial Services and Markets Act 2000⁷⁴ to accept deposits; are incorporated in the United Kingdom and carry on there a regulated activity of accepting deposits; and quote a base rate in sterling, and, for the purposes of this definition, the size of the person at any time is to be determined by reference to the gross assets denominated in sterling of that person, together with any subsidiary (as defined in section 1159 of the Companies Act 2006⁷⁵), as shown in the audited end-of-year accounts last published before that time;

• “registered pension scheme” has the same meaning as in section 150(2) of the Finance Act 2004;

• “reserve forces pay” means the total of— 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 1951⁷⁶;

• “reserve forces service leave” means absence from duty because of being called out or recalled for permanent service in Her Majesty’s armed forces pursuant to a call-out notice served, or a call-out or recall order made, under the Reserve Forces Act 1996⁷⁷;

• “retirement pension” includes earned pension and additional pension;

• “revaluation adjustment” means— in the case of a balance transferred under a Club Transfer, the revaluation adjustment that would have applied to that balance if it had not been transferred; and in any other case the percentage specified as the change in prices in the relevant Treasury order made under section 9(2) of the Public Service Pensions Act 2013 which is to be applied to a sum in a pension account at the beginning of the next scheme year;

• “SCAVC” has the meaning given in regulation 17(1);

• “the Scheme” has the meaning given in regulation 2;

• “Scheme actuary” means the actuary appointed under regulation 100 (Scheme actuary);

• “Scheme Advisory Board” means the board established under regulation 2 (Scheme Advisory Board) of the Governance Regulations;

• “Scheme employer” means a body which is listed in Schedule 2 and has any employee who is eligible to be a member and includes an admission body;

• “Scheme employer’s consent” includes the consent of the appropriate administering authority in circumstances where the member’s former employer is no longer a Scheme employer;

• “Scheme employment” means an employment by virtue of which a person is entitled to be a member of the Scheme;

• “Scheme pays election” means a member giving the administering authority notice of joint and several liability under section 237B of the Finance Act 2004⁷⁸ in respect of the member’s annual allowance charge;

• “Scheme year” means a period of one year beginning with 1st April and ending with 31st March;

• “shared parental leave” means leave as defined in regulation 3 of the Shared Parental Leave Regulations 2014⁷⁹;

• “statutory pay” means any statutory sick, maternity, paternity, shared parental or adoption pay payable under the Social Security Contributions and Benefits Act 1992⁸⁰;

• “survivor member” means a person entitled to a survivor pension or a children’s pension;

• “survivor pension” means a pension payable under regulation 39, 40, 42, 43, 45 or 46;

• “Tier 1 benefits” means the benefits a member is entitled to under regulation 34(4) (calculated in accordance with regulation 37);

• “Tier 2 benefits” means the benefits a member is entitled to under regulation 34(5) (calculated in accordance with regulation 37);

• “trade dispute” has the meaning given in section 218 of the Trade Union and Labour Relations (Consolidation) Act 1992⁸¹;

• “transfer value payment” means a payment made from the Scheme to another registered pension scheme or qualifying recognised overseas pension scheme, or a payment received by the Scheme from a registered pension scheme or from a European pensions institution;

• “the Transitional Provisions and Savings Regulations 2014” means the Local Government Pension Scheme (Transitional Provisions and Savings) (Scotland) Regulations 2014⁸²;

• “the TUPE Regulations” means the Transfer of Undertakings (Protection of Employment) Regulations 2006⁸³; and

• “UFPLS” means an uncrystallised funds pension lump sum as defined in paragraph 4A of schedule 29 of the Finance Act 2004, as inserted by paragraph 57 of schedule 1 of the Taxation of Pensions Act 2014⁸⁴.

SCHEDULE 2 — Scheme employers

PART 1

A local authority which is a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994⁸⁵.

A joint board or joint committee appointed under any enactment, order or scheme, all the constituent authorities of which are local authorities.

The body known as Scottish Water established under section 20 of the Water Industry (Scotland) Act 2002⁸⁶.

The Scottish Children’s Reporter established under section 128 of the Local Government etc. (Scotland) Act 1994 and continued in being by section 15 of the Children’s Hearings (Scotland) Act 2011⁸⁷.

The Scottish Environment Protection Agency established under section 20 of the Environment Act 1995⁸⁸.

A board of management of a college of further education established in terms of Part 1 of the Further and Higher Education (Scotland) Act 1992⁸⁹.

The Strathclyde Passenger Transport Authority established under section 40(1) of the Local Government etc. (Scotland) Act 1994.

The Strathclyde Passenger Transport Executive established under section 9(1) of the Transport Act 1968⁹⁰ or any subsidiary thereof.

VisitScotland, established under section 1(1) of the Development of Tourism Act 1969⁹¹.

A Transport Partnership created by virtue of an order under section 1 of the Transport (Scotland) Act 2005⁹².

The Scottish Police Authority established under section 1 of the Police and Fire Reform (Scotland) Act 2012⁹³.

The Scottish Fire and Rescue Service established under section 1A(1) of the Fire (Scotland) Act 2005⁹⁴.

PART 2

1

The following bodies are admission bodies with whom an administering authority may make an admission agreement—

• (a) a body which provides a public service in the United Kingdom which operates otherwise than for the purposes of gain and 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);

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

• (c) a body representative of—

• (i) any Scheme employers; or

• (ii) local authorities or officers of local authorities;

• (d) a body that is providing or will provide 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) any provision in any enactment;

• (e) a body which provides a public service in the United Kingdom and is approved in writing by the Scottish Ministers for the purpose of admission to the Scheme.

2

An approval under paragraph 1(e) may be subject to such conditions as the Scottish Ministers think fit and the Scottish Ministers may withdraw an approval at any time if such conditions are not met.

3

The Scheme employer, if it is not also the administering authority, must be a party to an admission agreement with a body falling within the description in paragraph 1(d).

4

In the case of an admission body falling within the description in paragraph 1(b), where at the date of the admission agreement 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, the Scheme employer paying contributions (or, if more than one pays contributions, all of them) must guarantee the liability of the body to pay all amounts due from it under these Regulations.

5

If the admission body is exercising the functions of the Scheme employer in connection with more than one contract or other arrangement under paragraph 1(d)(i), the administering authority and the admission body shall enter into a separate admission agreement in respect of each contract or arrangement.

6

An admission agreement must require the admission body to carry out, to the satisfaction of the administering authority, and to the satisfaction of the Scheme employer in the case of a body falling within paragraph 1(d)(i), an assessment, taking account of actuarial advice, of the level of risk arising on premature termination of the provision of service or assets by reason of insolvency, winding up, or liquidation of the admission body.

7

Notwithstanding paragraph 6, and subject to paragraph 8, the admission agreement must further provide that where the level of risk identified by the assessment is such as to require it, the admission body shall enter into an indemnity or bond in a form approved by the administering authority with—

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

• (b) a firm in an EEA state 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.

8

Where, for any reason, it is not desirable for an admission body to enter into an indemnity or bond, the admission agreement must provide that the admission body secures a guarantee in a form satisfactory to the administering authority from—

• (a) a person who funds the admission body in whole or in part;

• (b) in the case of an admission body falling within the description in paragraph 1(d), the Scheme employer referred to in that paragraph;

• (c) a person who—

• (i) owns; or

• (ii) controls the exercise of the functions of,

the admission body; or

• (d) the Scottish Ministers in the case of an admission body—

• (i) which is established by or under any enactment; and

• (ii) where that enactment enables the Scottish Ministers to make financial provision for that admission body.

9

An admission agreement must include—

• (a) provision for the agreement to terminate if the admission body ceases to be such a body;

• (b) a requirement that the admission body notify the administering authority of any matter which may affect its participation in the Scheme;

• (c) a requirement that the admission body notify the administering authority of any actual or proposed change in its status, including a take-over, reconstruction or amalgamation, insolvency, winding up, receivership or liquidation and a material change to the body's business or constitution;

• (d) a right for the administering authority to terminate the agreement in the event of—

• (i) the insolvency, winding up or liquidation of the admission body;

• (ii) a material breach by the admission body of any of its obligations under the admission agreement or these Regulations which has not been remedied within a reasonable time;

• (iii) a failure by the admission body to pay any sums due to the fund within a reasonable period after receipt of a notice from the administering authority requiring it to do so.

10

An admission agreement must include a requirement that the admission body will not do anything to prejudice the status of the Scheme as a registered scheme.

11

When an administering authority makes an admission agreement it must make a copy of the agreement available for public inspection at its offices and must promptly inform the Scottish Ministers of—

• (a) the date the agreement takes effect;

• (b) the admission body's name; and

• (c) the name of any Scheme employer that is party to the agreement.

12

Where an admission body is such a body by virtue of paragraph 1(d), an admission agreement must include—

• (a) a requirement that only employees of the body who are employed in connection with the provision of the service or assets referred to in that sub-paragraph may be members of the Scheme;

• (b) details of the contract, other arrangement or statutory provision by which the body met the requirements of that sub-paragraph;

• (c) a provision whereby the Scheme employer referred to in that sub-paragraph may set off against any payments due to the body, an amount equal to any overdue employer and employee contributions and other payments (including interest) due from the body under these Regulations;

• (d) a provision requiring the admission body to keep under assessment, to the satisfaction of the bodies mentioned in paragraph 6, the level of risk arising as a result of the matters mentioned in that paragraph;

• (e) a provision requiring copies of notifications due to the administering authority under paragraph 9(b) or (c) to be given to the Scheme employer referred to in that sub-paragraph; and

• (f) a provision requiring the Scheme employer referred to in that sub-paragraph to make a copy of the admission agreement available for public inspection at its offices.

13

Where an admission body of the description in paragraph 1(d) undertakes to meet the requirements of these Regulations, the appropriate administering authority must admit to the Scheme the eligible employees of that body.

SCHEDULE 3 — Administering authorities

1

The following bodies are required to maintain a pension fund and are administering authorities for the purposes of these Regulations—

• (a) Aberdeen City Council

• (b) Dumfries and Galloway Council

• (c) Dundee City Council

• (d) City of Edinburgh Council

• (e) Falkirk Council

• (f) Fife Council

• (g) Glasgow City Council

• (h) The Highland Council

• (i) Orkney Islands Council

• (j) Scottish Borders Council

• (k) Shetland Islands Council

SCHEDULE 4 — Appropriate Funds

PART 1

1

The appropriate fund for a member described in column 1 is the fund specified in column 2 of the following Table.

2

The Scottish Ministers may, on the application of a Scheme employer, by a written direction substitute a different administering authority as the appropriate administering authority for a person or class of persons.

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

Before giving a direction under paragraph 2 or 2A Scottish Ministers must consult with any bodies appearing to them to be affected by the proposed direction.

5

The direction may require the making of financial adjustments between the funds, whether by way of a payment to the substituted fund or of a transfer of assets or both.

6

The direction ... may—

• (a) contain provision as to the transfer of liabilities to the substituted fund;

• (b) require a revised rates and adjustment certificate in respect of each Scheme employer concerned, to take account of the effect of the direction; and

• (c) make provision for any other consequential or incidental matters.

7

Where an administering authority has established an admission agreement fund under regulation 52 (admission agreement funds)—

• (a) references in this schedule and in regulation 51(3) (appropriate funds) to the fund are to the fund maintained by that authority under regulation 51(1) (pension funds); and

• (b) in relation to a member employed by a body specified in the notice required by regulation 52(3), the appropriate fund is the admission agreement fund.

TABLE

Member(Column 1)	Appropriate fund(Column 2)
1. An employee of an administering authority	Fund maintained by that authority
2. A member falling within the Table in Part 2 of this schedule	Fund specified for him or her in that Table
3. An employee of a company under the control of a Scheme employer specified in schedule 2	Fund which is appropriate fund for employees of that Scheme employer
4. An admission agreement employee	Fund maintained by the administering authority with whom the admission agreement making him or her eligible for membership was made.
5. Members for whom no fund is specified by paragraphs 1 to 4	Fund maintained by the administering authority within whose local government area all or most of the member's Scheme employer's area lies

PART 2 — Miscellaneous Authorities

Member(Column 1)	Appropriate fund(Column 2)
1. Former employee of East of Scotland Water Authority who transferred to Scottish Water on 1st April 2002	Fund maintained by City of Edinburgh Council
2. Employee of Scottish Water who commenced employment on or after 1st April 2002 and whose contractual main place of work is Edinburgh	Fund maintained by City of Edinburgh Council
3. Former employee of West of Scotland Water Authority who transferred to Scottish Water on 1st April 2002	Fund maintained by Glasgow City Council
4. Employee of Scottish Water who commenced employment on or after 1st April 2002 and whose contractual main place of work is Glasgow	Fund maintained by Glasgow City Council
5. Former employee of North of Scotland Water Authority who transferred to Scottish Water on 1st April 2002	Fund maintained by Aberdeen City Council
6. Employee of Scottish Water who commenced employment on or after 1st April 2002 and whose contractual main place of work is Aberdeen	Fund maintained by Aberdeen City Council
7. Employee of Scottish Children's Reporter Administration	Fund maintained by Falkirk Council
8. Employee of Scottish Environment Protection Agency	Fund maintained by Falkirk Council
9. Employee of Strathclyde Passenger Transport Authority	Fund maintained by Glasgow City Council
10. Employee of Strathclyde Passenger Transport Executive	Fund maintained by Glasgow City Council
11. Former employee of Argyll, the Isles, Loch Lomond, Stirling and Trossachs Tourist Board	Fund maintained by Falkirk Council
12. Former employee of Scottish Homes	Fund maintained by City of Edinburgh Council
13. Former employee of the Scottish Special Housing Association	Fund maintained by City of Edinburgh Council
14. Employee of the South East of Scotland Transport Partnership, other than an employee who falls within entries 15 to 17 below	Fund maintained by City of Edinburgh Council
15. Former employee of Clackmannanshire Council or Falkirk Council who transferred to the South East of Scotland Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005	Fund maintained by Falkirk Council
16. Former employee of Fife Council who transferred to the South East of Scotland Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005	Fund maintained by Fife Council
17. Former employee of Scottish Borders Council who transferred to the South East of Scotland Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005	Fund maintained by Scottish Borders Council
18. Employee of the Central and Tay Transport Partnership, other than an employee who falls within entry 19 below	Fund maintained by Dundee City Council
19. Former employee of Stirling Council who transferred to the Central and Tay Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005	Fund maintained by Falkirk Council
20. Employee of the Highlands and Islands Transport Partnership other than an employee who falls within entries 21 to 23 below	Fund maintained by the Highland Council
21. Former employee of Argyll and Bute Council who transferred to the Highlands and Island Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005	Fund maintained by City of Glasgow Council
22. Former employee of Moray Council who transferred to the Highlands and Islands Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005	Fund maintained by Aberdeen City Council
23. Former employee of Orkney Islands Council who transferred to the Highlands and Islands Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005	Fund maintained by Orkney Islands Council
24. Employee of the Scottish Police Authority entering into employment on or after the coming into force of these Regulations	Fund located nearest to the employee's main place of employment.
25. Employee of VisitScotland, other than an employee who is a former employee of the Scottish Network 1 Tourist Board or the Scottish Network 2 Tourist Board who transferred to VisitScotland by virtue of paragraph 1 of schedule 1 of the Tourist Boards (Scotland) Act 2006 and who was a member of the Scheme at the date of that transfer, for whom the appropriate fund is set out at entries 26 to 36 below	Fund maintained by City of Edinburgh Council
26. Former employee of the Scottish Network 1 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Dumfries network area	Fund maintained by Dumfries and Galloway Council
27. Former employee of the Scottish Network 1 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Edinburgh network area	Fund maintained by City of Edinburgh Council
28. Former employee of the Scottish Network 1 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Glasgow or Prestwick network area	Fund maintained by City of Glasgow Council
29. Former employee of the Scottish Network 1 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Selkirk network area.	Fund maintained by Scottish Borders Council
30. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Aberdeen network area	Fund maintained by Aberdeen City Council
31. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Dundee or Perth network area	Fund maintained by Dundee City Council
32. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Kirkwall network area	Fund maintained by Orkney Islands Council
33. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Lerwick network area	Fund maintained by Shetland Islands Council
34. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Markinch network area	Fund maintained by Fife Council
35. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Stornoway or Strathpeffer network area	Fund maintained by the Highland Council
36. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Stirling network area	Fund maintained by Falkirk Council
37. Former employee of Strathclyde Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Strathclyde Joint Fire and Rescue Board or constituent local authorities	Fund maintained by City of Glasgow Council
38. Former employee of Fife Council transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Fife Council	Fund maintained by Fife Council
39. Former employee of Lothian and Borders Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012, any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Lothian and Borders Joint Fire and Rescue Board or constituent local authorities, any former employee of the Fire College at Gullane transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service employed at the Fire College at Gullane	Fund maintained by City of Edinburgh Council
40. Former employee of Dumfries and Galloway Council transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Dumfries and Galloway Council	Fund maintained by Dumfries and Galloway Council
41. Former employee of Tayside Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Tayside Joint Fire and Rescue Board or constituent local authorities	Fund maintained by Dundee City Council
42. Former employee of Central Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Central Joint Fire and Rescue Board or constituent local authorities	Fund maintained by Falkirk Council
43. Former employee of Highlands and Islands Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Highlands and Islands Joint Fire and Rescue Board or constituent local authorities	Fund maintained by the Highland Council
44. Former employee of Grampian Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Grampian Joint Fire and Rescue Board or constituent local authorities	Fund maintained by Aberdeen City Council

SCHEDULE 5 — Councillor Members

BENEFITS — Preliminary

1

Omit regulation 90 (certificate of protection).

OPTIONAL ADDITIONAL BENEFITS — Shared Cost Schemes

2

In regulation 17 (additional voluntary contributions)—

• (a) in paragraph (1) omit the words “or to contribute to shared cost additional voluntary contribution arrangements (“SCAVCs”)”; and

• (b) in paragraph (12) omit “or SCAVC” twice occurring.

Increase of Pension

3

Omit regulation 30 (award of additional pension).

ADMINISTRATION

4

In regulation 16 (additional pension contributions) omit paragraphs (2)(e) and (4)(d).

5

For regulation 20 (meaning of pensionable pay) substitute—

(20) (1) A councillor member's pensionable pay in any year is the total of all payments of remuneration to the councillor by the local authority under the Local Governance (Scotland) Act 2004 (Remuneration) Regulations 2007 , including any payments made in respect of a councillor's functions as convenor or vice-convenor of a joint board. (2) All references to “pay” in these Regulations and in the Local Government Pension Scheme (Administration) (Scotland) Regulations 2008 in respect of a councillor member and the councillor membership shall be construed in accordance with paragraph (1).

6

Regulation 21 (assumed pensionable pay) omitted except whilst a councillor is on reserve forces service leave.

7

After regulation 22(10) (pension accounts) insert—

(11) In the case of a deferred member who has been a councillor member, an election under paragraph (7) or (8) 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.

8

Omit regulation 29(7) (flexible retirement).

9

In regulation 34 (early leavers: ill-health)—

• (a) for paragraph (1) substitute—

(1) Where a councillor member ceases to be a member of the member's local authority on the grounds of ill-health or infirmity of mind or body before reaching normal pension age, the member is entitled to and must take early payment of a retirement pension if that member satisfies the conditions in paragraph (3) of this regulation.

; and

• (b) for paragraph (3) substitute—