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The Local Government Superannuation (Scotland) Regulations 1987

Type Statutory-Instrument

Publication 1987-10-19

State In force

Department Queen's Printer of Acts of Parliament

Source legislation.gov.uk

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Made: 19th October 1987

Laid before Parliament: 30th November 1987

Coming into force: 21st December 1987

The Secretary of State, in exercise of the powers conferred on him by sections 7, 8(3) and 12 of the Superannuation Act 1972[^f00001], and by section 110 of the National Insurance Act 1965[^f00002] as the appropriate Minister of the Crown under that section, and of all other powers enabling him in that behalf, after consultation with such associations of local authorities as appeared to him to be concerned and such representatives of other persons likely to be affected by the Regulations as appeared to him to be appropriate in accordance with section 7(5) of the said Act of 1972 and not having considered consultation with any individual local authority desirable, hereby makes the following Regulations:

PART A — PRELIMINARY

Citation and commencement

A1

These Regulations may be cited as the Local Government Superannuation (Scotland) Regulations 1987 and shall come into force on 21st December 1987.

Interpretation

A2

(1) Schedule 1 contains a glossary of expressions and in these Regulations, unless the context otherwise requires, any expression listed in column 1 of that Schedule has the meaning given against it in column 2 of that Schedule or is to be construed in accordance with directions given against it in column 2 of that Schedule.

(2) In these Regulations, unless the context otherwise requires—

(a) any reference to a numbered regulation, Part or Schedule is to be construed as a reference to the regulation, Part or Schedule, as the case may be, which bears that number in these Regulations, and any reference to a numbered paragraph in a regulation of, or a Schedule to, these Regulations is to be construed as a reference to the paragraph bearing that number in that regulation or, as the case may be, that Schedule;

(b) any reference to, or to things done or falling to be done under or for the purposes of, any provision of these Regulations is, if and so far as the nature of the reference permits, to be construed as including, in relation to circumstances or purposes in relation to which the corresponding provision in the 1974 Regulations has or had effect, a reference to, or as the case may be to things done or falling to be done under or for the purposes of, that corresponding provision;

(i) any enactment applying to Scotland listed in the table in paragraph 5 of Schedule 7 to the Act of 1972, or

(ii) any instrument (including a scheme) made under any enactment so listed, or

(iii) any provision of any such enactment or instrument, is to be construed as a reference to that enactment, instrument or provision as having effect by virtue of sub-paragraph (1) of that paragraph and as amended by the Miscellaneous Provisions Regulations.

(3) Where these Regulations require anything to be done within a specified period after or from a specified day or event, the period begins immediately after the specified day or, as the case may be, the day on which the specified event occurs.

Application of the Regulations to the Scottish Special Housing Association and its employees

A3

Subject to the modifications set out in Schedule 2, these Regulations and any other Regulations having effect as if made under section 7 of the Act of 1972 shall apply to the Scottish Special Housing Association and its employees as though it were a body described in Part I of Schedule 3 and an administering authority.

Transfers from England and Wales to Scotland

A4

(1) In this regulation “previous local government employment” means employment or employments in England and Wales—

(a) in relation to any time before 1st April 1974, as a contributory employee within the meaning of the Local Government Superannuation Act 1937[^f00003] or as a local Act contributor within the meaning of that Act, and

(b) in relation to any time after 31st March 1974, in which the person was or was deemed to be a pensionable employee within the meaning of the Local Government Superannuation Regulations 1974[^f00004] or by virtue of which the person was a contributor to the local Act Superannuation Fund within the meaning of the Local Government Superannuation (City of London) Regulations 1977[^f00005].

(2) This regulation shall apply to a person who was in previous local government employment and to whom Part II of the Local Government Superannuation (England and Scotland) Regulations 1948 to 1970[^f00006] did not apply and who—

(a) entered employment with a scheduled body on or after 1st April 1974, or

(b) had ceased to be in previous local government employment on or after 1st April 1972, and more than a year after so ceasing became a contributing employee or local Act contributor.

(3) Where this regulation applies—

(a) “appointed day” for the purposes of the 1974 Regulations shall be 1st April 1974;

(b) these Regulations shall apply as if any period of previous local government employment was service with a scheduled body;

(c) except in regulation A5, any reference in these Regulations to an enactment, rule or regulation shall be deemed to include a reference to the corresponding provisions which applied or which apply in England and Wales.

Transfers from Scotland to England and Wales

A5

(1) This regulation shall apply to a person—

(a) who on or after 31st March 1972 ceases to be employed in a local government employment;

(b) who subsequently enters employment with a scheduled body within the meaning of the Local Government Superannuation Regulations 1974 or the Local Government Superannuation Regulations 1986[^f00007] (hereinafter referred to as “the new employment”); and

(2) Part Q of these Regulations shall apply to a person to whom this regulation applies as if on the date of entry to the new employment he had become employed by a scheduled body and any references to “new local government employment” and “new fund authority” in that Part of these Regulations shall be treated as if they included a reference to the corresponding terms in Part Q of the Local Government Superannuation Regulations 1986.

Payment of benefits

A6

Except where the contrary intention appears any benefit payable under these Regulations shall be paid out of the appropriate superannuation fund.

PART B — PENSIONABLE EMPLOYMENT

Pensionable employees

B1

(1) Paragraphs (2) to (10) have effect subject to paragraphs (11) and (12).

(2) A whole-time officer of a body described in Part I of Schedule 3 (“a Part I scheduled body”) is a pensionable employee.

(3) A whole-time manual worker employed by a Part I scheduled body is a pensionable employee if he—

(a) has completed 12 months continuous employment with that body, or

(b) has entered or re-entered the employment of that body—

(i) less than 12 months after completing at least 12 months continuous employment with a Part I scheduled body, or

(ii) after having been in other local government employment and without having applied for a return of the whole of his contributions, or

(4) A variable-time employee of a Part I scheduled body who is also a pensionable employee in a whole-time employment with any such body—

(a) is a pensionable employee in the variable-time employment, and

(b) if he ceases to hold the whole-time employment, remains a pensionable employee while he continues without break of service in the variable-time employment.

(5) An employee described in Part II of Schedule 3 is a pensionable employee if the body employing him have by a statutory resolution—

(a) specified him as a pensionable employee, or

(b) specified a class of employees, to which he belongs, as pensionable employees.

(6) A whole-time member of a passenger transport executive is a pensionable employee if that executive have, with the consent of the passenger transport authority for which they are the executive, by a statutory resolution specified him as a pensionable employee.

(7) A whole-time director of a subsidiary of a passenger transport executive is a pensionable employee if that executive have by a statutory resolution specified him as a pensionable employee.

(8) A person who immediately before 16th May 1974—

(a) was a member of a passenger transport executive or a director of a subsidiary of a passenger transport executive, and

(b) was in that position a contributory employee,

is a pensionable employee while he continues without break in service in that position.

(9) A person who immediately before 21st December 1987 was a pensionable employee by virtue of regulation B2(1)(g) of the 1974 Regulations (certain former contributory employees continuously employed by same body) is a pensionable employee while he continues without break in service in employment with the same body.

(10) Subject to regulation B4, every pensionable employee employed by a scheduled body who before 1st April 1986 ceased to be a whole-time employee but who continued without a break of service in the employment of that body in the same post and who was, not-withstanding the provisions of the Local Government Superannuation (Scotland) Regulations 1974-86 in force before that date, regarded as a pensionable employee by that scheduled body and, where the body was not an administering authority, by the administering authority is a pensionable employee.

(11) A Part I scheduled body may resolve that a person who falls within paragraph (2), (3) or (4), or regulation B2 or B3 shall not become a pensionable employee unless he has undergone a medical examination to their satisfaction; and a resolution under this paragraph may apply to any specified person or to any specified class of persons.

(12) Notwithstanding anything in paragraphs (2) to (11), the following are not pensionable employees—

(a) subject to regulation B2, a person who elected under paragraph 3 of Schedule 4 to the Act of 1937 not to become a contributory employee and whose election did not cease to have effect before 16th May 1974, so long as he continues as a manual worker in employment with the body to whom he gave notice of the election;

(b) a person who elected under regulation 23 of the Miscellaneous Provisions Regulations not to become a contributory employee and whose election did not cease to have effect before 16th May 1974, so long as he continues in employment with the body to whom he gave notice of the election;

(d) a person who has attained the age of 65 years and has completed not less than 45 years reckonable service;

(e) any other person who has attained the age of 65 years, unless—

(i) there has become payable to him a pension which is liable to be reduced or suspended under regulation E15, an ill-health lump sum retiring allowance under regulation E4, or a short service grant under the Benefits Regulations, or

(ii) if he were to become a pensionable employee, he would immediately become entitled to reckon any period as reckonable service or qualifying service, or

(iii) under any enactment he has received or is entitled to receive compensation for loss of employment or loss or diminution of emoluments attributable to the provisions of an enactment, and the compensation is liable to be reduced or suspended, in consequence of his taking up employment with a scheduled body, in the like manner and to the like extent as it would have been reduced or suspended if he had remained subject to the pension scheme to which he was subject immediately before suffering the loss;

(f) a person who is, in the same employment, entitled to participate in the benefits of any other superannuation scheme provided by or under any enactment (including an enactment in a local Act), other than section 7 of the Act of 1972;

(g) an employee of a scheduled body in respect of whom contributions to the Merchant Navy Officers Pension Fund are made;

(h) a person who may elect under regulation B3 to become entitled to participate in the benefits of the appropriate superannuation fund.

(13) In this regulation “statutory resolution” means, in relation to a scheduled body, a resolution passed in the manner in which an ordinary resolution of the body may be passed, except that 28 days' notice of the meeting at which the resolution is passed and of the terms in the manner in which notice for convening ordinary meetings of the body may be given.

Persons who may elect to be pensionable employees—persons who made election under paragraph 3 of Schedule 4 to the Act of 1937

B2

A person who—

(a) elected under paragraph 3 of Schedule 4 to the Act of 1937 not to become a contributory employee, and

(b) had he not so elected, would be a pensionable employee by virtue of regulation B1(3),

may at any time, notwithstanding anything in regulation B1(3), by notice in writing to the body by whom he is employed elect to become a pensionable employee from the date on which the notice is given.

Other persons who may elect to be pensionable employees

B3

(1) Subject to paragraph (6) and regulation B4, a person who is in a relevant employment as defined in paragraph (2) may elect to become entitled in relation to that employment to participate in the benefits of the appropriate superannuation fund maintained under these Regulations.

(2) In this regulation and in regulation B4, “relevant employment” means, subject to paragraphs (3) and (4), employment by a scheduled body in which in every period of 12 months—

(a) the contractual weeks are 35 or more but fewer than 45 and the contractual hours are 30 or more, or

(b) the contractual weeks are 35 or more and the contractual hours are 15 or more but fewer than 30.

(3) If a person is in two or more employments under a single scheduled body, and—

(a) none of those employments is an employment falling within paragraph (2)(b), but

(b) in each of the employments the contractual weeks in every period of 12 months are 35 or more, and

then each of the employments is a relevant employment, but an election under this regulation in respect of any one of them is of no effect unless elections are made in respect of all of them.

(4) If a person is in two or more employments under a single scheduled body of which—

(a) one at least is an employment falling within paragraph (2)(b), and

(b) one at least is an employment in which the contractual weeks in every period of 12 months are 35 or more but the contractual hours are fewer than 15,

then every employment falling within sub-paragraph (b) is a relevant employment, but an election under this regulation in respect of such an employment is of no effect unless an election is made in respect of an employment falling within sub-paragraph (a).

(5) In paragraphs (2), (3) and (4), “the contractual weeks” means the number of weeks the employee is regularly or usually required to work by the scheduled body, and “the contractual hours” means the number of hours the employee is regularly or usually required to work by the scheduled body in each of those weeks.

(6) Paragraph (1) shall not apply to—

(a) a person who falls within regulation B1(12)(a) to (g), or

(b) a person who—

(i) was on 15th May 1974 a contributory employee or local Act contributor, and

(ii) on 16th May 1974 became a pensionable employee, if there has since been no period of a day or more during which he was not a pensionable employee, or

(c) any other person who was a pensionable employee on 31st March 1986 if there has since been no period of a day or more during which he was not a pensionable employee, or

(d) a manual worker, unless—

(i) he has completed 12 months' continuous employment with his employing body, or

(ii) he entered or re-entered the employment of that body less than 12 months after completing at least 12 months' continuous employment with a scheduled body, or

(iii) he has commenced relevant employment following the termination of non-local government employment, and within 12 months of commencing such relevant employment he elected, by notice in writing to the appropriate administering authority for that employment, to become a pensionable employee, and within that 12 months, he has undertaken to apply to have his pension rights relating to his non-local government scheme transferred to such administering authority or preserved in the non-local government scheme on becoming a pensionable employee, or

(e) an employee of a scheduled body who are not a body specified in Part I of Schedule 3, unless they have by a statutory resolution as defined in regulation B1(13) specified him as a person, or specified a class of persons to which he belongs as a class of persons, to whom paragraph (1) is to apply, or

(f) a part-time member of a fire brigade maintained under the Fire Services Act 1947[^f00008].

(7) ion under this regulation may be made at any time by giving notice in writing to the employing authority, and—

(a) subject to paragraphs (3) and (4), has effect from the date on which it is made, and

(b) subject to regulation B4, continues to have effect so long as the person who made it remains in the employment in respect of which it was made.

(8) An election made under regulation B2A of the 1974 Regulations shall continue to have effect as if it were an election under this regulation.

Other elections as to pensionability

B4

(1) A person may by notice in writing to the employing authority elect to cease to be a pensionable employee if—

(a) he is in a relevant employment as defined in regulation B3(2) or relevant employments, and

(i) he was a pensionable employee on 31st March 1986,

(ii) there has since been no period of a day or more during which he was not a pensionable employee, and

(iii) he is not a person who falls within regulation B3(6)(b), or

(b) he has made an election under regulation B2A of the 1974 Regulations or regulation B3 while in a relevant employment falling within regulation B3(2)(a), and—

(i) is in a single relevant employment falling within regulation B3(2)(b) of that definition and is not in any relevant employment falling within regulation B3(4)(b), or

(ii) is in relevant employments falling within regulation B3(3).

(2) An election under paragraph (1) has effect from the date on which it is made, and for so long as the person who made it continues to be in a relevant employment or relevant employments.

(3) While an election under paragraph (1) has effect the person who made it is not entitled—

(a) under regulation B1 to be a pensionable employee in any superannuation fund maintained under these Regulations, or

(b) to make any election under regulation B3.

(4) If—

(a) a person became entitled by virtue of an election or elections under regulation B3 to participate in the benefits of the appropriate superannuation fund in relation to one or more employments, and

(b) the contractual hours, or as the case may be the total of the contractual hours, have become fewer than 15, or the contractual weeks have become fewer than 35,

he may elect to cease to be a pensionable employee.

(5) An election under paragraph (4) must be made in writing to the employing authority within 6 months from the date on which the contractual hours or as the case may be the total of the contractual hours became fewer than 15, or the contractual weeks became fewer than 35.

(6) For the purposes of these Regulations other than regulation C12 a person who makes an election under paragraph (1) or paragraph (4) shall be treated as if he had, on the date on which the election was made, ceased to hold the employment or employments in which he was a Pensionable employee.

Persons deemed to be employees of a scheduled body

B5

For the purposes of these Regulations a person of a class described in column 1 of the Table below shall be deemed to be an officer or manual worker, whichever is appropriate, in employment with the body described opposite that class in column 2.

(1)	(2)
Class	Deemed employing body
Registration officer	The regional council or the islands council who are the local registration authority for the purposes of section 5 of the Registration of Births, Deaths and Marriages (Scotland) Act 1965[^f00009] and by whom he was appointed or deemed to have been appointed under section 7 of that Act
Rent officer	Any local authority with whom the Secretary of State has made arrangements under section 43 of the Rent (Scotland)Act 1984[^f00010] to provide for the superannuation of the officer
Employees of a passenger transport authority	The relevant passenger transport executive
Members of passenger transport executives and directors of subsidiaries of passenger transport executives falling within regulation B1(6), (7) or (8)	The relevant passenger transport executive
Employees of a subsidiary of a passenger transport executive	The relevant passenger transport executive
Officers and manual workers of Trinity Hospital	City of Edinburgh District Council
Officers and manual workers of— Heriot Watt College, Heriot Watt University, the Forth Road Bridge Joint Board and Edinburgh College of Art	Lothian Regional Council

Power to admit employees of other bodies

B6

(1) Subject to paragraphs (3) to (6), an administering authority may make an agreement (“an admission agreement”) with any body specified in paragraph (8) providing for employees of that body (“the employing body”) to participate in the benefits of the superannuation fund or further fund maintained by the authority.

(2) In relation to an employee participating in the benefits of a fund by virtue of an admission agreement (“an admitted employee”) these Regulations have effect as if he were a pensionable employee and the employing body were a scheduled body.

(3) Subject to paragraph (4), an admission agreement may provide for members of any specified class or classes of employees of the employing body to become admitted employees.

(4) An admission agreement may not provide for any person who—

(a) has not attained the age of 18 years, or

(b) has attained the age of 65 years and does not fall within regulation B1(12)(e),

to become an admitted employee.

(5) Except as provided in paragraph (6), an admission agreement cannot confer any greater or lesser rights or liabilities on any admitted employee than those he would have had if he had become a pensionable employee by virtue of regulation B1.

(6) An admission agreement may—

(a) provide that any previous period of employment of an admitted employee by the employing body is to be reckonable as reckonable service to such extent as may be specified in the agreement,

(b) where the employing body is a development corporation established under the New Towns (Scotland) Act 1968[^f00011], provide that a percentage, not exceeding 4.4%, of the remuneration of an admitted employee shall, if he is an employee of a description specified for the purpose in the agreement, be treated as not being remuneration for the purposes of these Regulations, and

(c) in the case of an employee of a body specified in column (1) of Schedule 20 who is admitted to participate in the benefits of a superannuation fund or further fund on or after the date in column (2) of Schedule 20 appropriate to the body by reason of an agreement made under this regulation or regulation B4 of the 1974 Regulations, contain a provision providing for the termination of the agreement and where an agreement is so terminated then for the purposes of these Regulations other than regulation C12 that person shall be treated as if he had on the day on which the agreement terminated ceased to hold the employment or employments in respect of which he was admitted to participate in the benefits of the superannuation fund or further fund.

(7) On making an admission agreement an administering authority shall forthwith inform the Secretary of State of the name of the employing body and the date from which the agreement takes effect.

(8) The bodies mentioned in paragraph (1) are—

(a) a voluntary organisation engaged in the provision of services—

(i) under Part III of the National Health Service (Scotland) Act 1978[^f00012]; or

(ii) under Part III of the National Assistance Act 1948[^f00013]; or

(iii) under the Disabled Persons (Employment) Act 1958[^f00014]; or

(iv) under the Mental Health (Scotland) Act 1984[^f00015]; or

(v) under section 14 of the Social Work (Scotland) Act 1968[^f00016];

(b) a body representative of local authorities or of local authorities and officers of local authorities or a body representative of officers of local authorities formed for the purpose of consultation as to the common interests of those authorities and the discussion of matters relating to local government;

(c) a body authorised by any enactment to carry on any railway, light railway, tramway, road transport, water transport, canal, inland navigation, dock, harbour, pier, lighthouse or airport undertaking or any undertaking for the supply of electricity, gas, hydraulic power or water;

(d) a body approved for the purposes of this regulation by the Secretary of State who are primarily engaged in carrying on any undertaking of a kind mentioned in sub-paragraph (c) though not authorised by any enactment to carry on any such undertaking;

(e) a body who provide a public service in the United Kingdom otherwise than for the purposes of gain;

(f) a body to whose funds any local authority contribute or to whom any grant is made out of monies provided by Parliament;

(g) a development corporation established under the New Towns (Scotland) Act 1968.

(9) Any agreement made under regulation B4 of the 1974 Regulations, or continued in force by regulation 14 of the 1974 Regulations as if so made, continues in force as if it were an admission agreement made under this regulation.

Treatment of certain additional duties

B7

(1) This regulation applies where the duties of an officer who is in a whole-time employment of a scheduled body include the additional duty of a returning officer or counting officer at any election or referendum authorised by Act of Parliament in circumstances where fees are paid.

(2) Where—

(a) the officer became a pensionable employee under the 1974 Regulations on 16th May 1974, and

(b) immediately before that date he was in the whole-time employment and his duties in it included one or both of the additional duties,

then unless the context otherwise requires these Regulations apply to him in relation to each additional duty as if it were a separate variable-time employment with a scheduled body other than the body with whom he is in the whole-time employment.

(3) In any other case these Regulations apply to the officer, unless the context otherwise requires—

(a) where there is one additional duty, in relation to that duty as if it were, or

(b) where there are more than one additional duty, in relation to them as if they were,

a separate variable-time employment with a scheduled body other than the body with whom he is in the whole-time employment.

Treatment of certain separate employments

B8

Where a person holds two or more separate employments under one scheduled body, then unless the context otherwise requires these Regulations apply in relation to each of those employments as if the other or others were held by him under another scheduled body.

Deemed employments

B9

In these Regulations, unless the context otherwise requires, references to employees of a scheduled body shall be construed as including references to persons who are deemed for the purposes of these Regulations to be in the employment of a scheduled body, and other provisions relating to employment by or under a scheduled body shall be construed accordingly.

Age of compulsory retirement

B10

When a pensionable employee attains the age of 65 years he shall cease to hold his employment, except that the employing authority may, with his consent, extend his services for one year or any lesser period, and so from time to time as they deem expedient.

PART C — PAYMENTS BY EMPLOYEES

Appropriate superannuation fund

C1

(1) In relation to a pensionable employee of an administering authority the appropriate superannuation fund is the fund administered by that authority.

(2) In relation to a pensionable employee of an employing authority who are a party to an admission agreement or an agreement under regulation B6 made with an admitting authority the appropriate superannuation fund shall be the fund or further fund administered by the admitting authority.

(3) In relation to the pensionable employees of the Western Isles Islands Council the appropriate superannuation fund shall be the fund maintained by Highland Regional Council.

(4) In relation to the pensionable employees of the Central Scotland Water Development Board the appropriate superannuation fund shall be the fund maintained by Strathclyde Regional Council.

(5) Subject to paragraph (6), in relation to a pensionable employee whose case does not fall within paragraphs (1) to (4) the appropriate superannuation fund is the fund maintained by the administering authority within whose area his employing authority or the greater part of the area of his employing authority lies.

(6) Where paragraph (5) applies to any pensionable employees of a scheduled body the Secretary of State may, after consultation with the bodies appearing to him to be concerned, by direction substitute as the appropriate superannuation fund in relation to those employees or any of them the fund maintained by some other administering authority (“the substituted fund”).

(7) A direction under paragraph (6) shall, if the Secretary of State deems it necessary—

(a) 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, or

(b) contain provision as to the transfer of liabilities to the substituted fund, and any other consequential and incidental matters.

Payment and amount of employee’s contributions

C2

(1) Subject to paragraph (3), a pensionable employee shall, at such intervals as the appropriate administering authority may determine, make contributions to the appropriate superannuation fund in respect of every employment in which he is a pensionable employee.

(2) The amount of the contribution to be made for any period is—

(a) in the case of a manual worker, 5%, and

(b) in the case of an officer, 6%,

of his remuneration in the employment.

(3) A pensionable employee shall not make contributions in respect of any employment in relation to which he is entitled to reckon 45 years' reckonable service.

(4) For the purposes of paragraph (3) reckonable service beyond a total of 40 years before attaining the age of 60 years shall be disregarded.

(5) In the case of an officer who—

(a) is a designated employee, and

(b) has not had a disqualifying break of service, and

(c) has not, before entering the employment in which he is a pensionable employee, ceased to hold another local government employment, and—

(i) has become entitled to benefits otherwise than under regulation E2(1)(c) of the 1974 Regulations or of these Regulations, or

(ii) having become entitled under regulation E2(1)(c) of the 1974 Regulations or of these Regulations, has given notice under regulation E2(9)(c) of these Regulations,

the amount of the contribution to be made for any period is 5% of his remuneration in the employment.

Leave of absence from duty

C3

(1) A pensionable employee who is on leave of absence from duty in an employment, otherwise than by reason of illness or injury, with reduced remuneration or without remuneration, shall not make any contribution under regulation C2 in respect of the employment for the period of his absence.

(2) Such employee shall for a period of 30 days beginning on the first day of the leave of absence, or for the period of absence if shorter, make contributions to the appropriate superannuation fund of amounts equal to the contributions he would have been required to make under regulation C2 on the remuneration he would have received during that period but for the leave of absence.

(3) If the employee gives notice in writing to the employing authority within the period of 30 days beginning on—

(a) the day on which he returns to duty, or

(b) the day on which he ceases to be employed by that authority,

whichever is the earlier, he shall make such contributions as are mentioned in paragraph (2) for the period beginning with the day after the expiration of the period mentioned in paragraph (2) and ending 36 months from the day before the date on which he went on leave of absence, or the period of leave of absence if shorter.

(4) Where the leave of absence was given to enable the employee to serve on a jury in Scotland before any court there, and the absence continues after the expiration of the period of 30 days mentioned in paragraph (2), the employee shall be deemed to have given such a notice as is mentioned in paragraph (3).

Absence due to trade dispute

C4

(1) This regulation applies to a person who—

(a) has been absent from duty, otherwise than on leave of absence, for a period of one or more days during and in consequence of a trade dispute, and

(b) immediately before—

(i) the period of absence, or

(ii) where two or more periods of absence occurred in consequence of a single trade dispute, the first of those periods,

was a pensionable employee.

(2) For the purposes of paragraph (1)—

(a) a person whose contract of employment is terminated in consequence of a trade dispute is, notwithstanding the termination, to be treated as having been absent from duty after the termination if, not later than the day after the end of the trade dispute, he again becomes a pensionable employee of the same scheduled body, and

(b) it is immaterial whether or not—

(i) the person was participating in or financing or otherwise directly interested in the trade dispute, or

(ii) the employing authority were a party to the trade dispute.

(3) Subject to paragraphs (4), (5) and (7), if notice in writing is given for the purpose by—

(a) a person to whom this regulation applies, or

(b) the executors of a person to whom this regulation applies who has died before the end of the period of 3 months specified in paragraph (5)(a) without giving such notice (referred to in this regulation as a “deceased employee”),

the amount specified in paragraph (6) is payable in respect of a relevant contribution period to the authority to whom notice was given.

(4) Where all or part of more than one relevant contribution period is included in a relevant absence or relevant absences which occurred in consequence of a single trade dispute, notice given for the purpose mentioned in paragraph (3) in respect of any one of those periods is of no effect unless notice is given in respect of all those periods.

(5) Notice for the purpose mentioned in paragraph (3) must be given in writing to the authority who are or were the employing authority in relation to the person concerned—

(a) within the period of 3 months beginning—

(i) on the day after the last day of the relevant contribution period, or

(ii) where paragraph (4) applies the day after the last day of the relevant contribution periods, or

(b) in the case of a deceased employee within the period of 12 months beginning on the date of the death of the employee, or

(6) The amount mentioned in paragraph (3), is an amount equal to 16% of the difference between—

(a) the person’s remuneration (if any) for the relevant contribution period, and

(b) the remuneration he would have received for that period if it had not included any relevant absence or part of a relevant absence.

(7) Notwithstanding anything in regulation C11, but without prejudice to the power of the appropriate administering authority under that regulation to deduct from any payment by way of benefits under these Regulations any sum remaining due on account of an amount payable under this regulation—

(a) an employing authority shall not accept from a pensionable employee, or deduct from his remuneration, and

(b) an administering authority shall not recover from a pensionable employee,

in any period of 12 months ending with 5th April, by way of full or part payment of so much of any amount payable under this regulation as is attributable to any relevant absence during that period, any sum which, when aggregated with any such amounts as are mentioned in Schedule 8, would exceed 15% of his remuneration for that period.

(8) In this regulation, unless the context otherwise requires—

“relevant absence” means a period for which a person to whom this regulation applies was absent from duty as mentioned in paragraph (1) excluding any part of such period as would result in his reckonable service exceeding 45 years and disregarding reckonable service before attaining the age of 60 years beyond a total of 40 years;

“relevant contribution period” means period which— is co-extensive with one of the intervals at which a person to whom this regulation applies was required under regulation C2(1) to contribute to the appropriate superannuation fund, and includes all or part of a relevant absence;

“remuneration” does not include any guarantee payment under Part II of the Employment Protection (Consolidation) Act 1978[^f00017]; and

“trade dispute” has the meaning given by section 29 of the Trade Union and Labour Relations Act 1974[^f00018].

Lump sum payment to increase reckonable service

C5

(1) Subject to paragraph (3), a pensionable employee may, by notice in writing given to the appropriate administering authority within 12 months after having first become a pensionable employee under these Regulations or the 1974 Regulations, elect to make a payment into the appropriate superannuation fund in order to become entitled under regulation D4 to reckon an additional period as reckonable service in relation to an employment in which he is a pensionable employee.

(2) The length of the period is not to exceed the maximum length determined in accordance with Schedule 4, the amount of the payment is to be calculated in accordance with Part I of Schedule 5, and the payment is to be made within the period of 1 month beginning on the date on which notice is given.

(3) An employee may not make an election under this regulation if he has attained the age of 65 years.

Periodical payments to increase reckonable service

C6

(1) Subject to paragraph (4), a pensionable employee may, by notice in writing given to the appropriate administering authority, elect to make additional contributions to the appropriate superannuation fund in order to become entitled under regulation D5 to reckon an additional period as reckonable service in relation to an employment in respect of which he is a pensionable employee.

(2) The length of the period is not to exceed the maximum calculated in accordance with Schedule 4 and the additional contributions are to be calculated in accordance with Part II of Schedule 5.

(3) The additional contributions—

(a) are payable, at such intervals as the appropriate administering authority may determine, from the employee’s birthday next following the date of the election, and

(b) subject to paragraph (5), cease to be payable on the day immediately before the birthday at which, or as the case may be his last birthday before, the employee attains pensionable age.

(4) An employee may not make an election under this regulation if—

(a) he has attained the age of 64 years, or

(b) he was precluded by regulation D13(6)(b) of the 1974 Regulations from making an election under that regulation, or

(c) the appropriate administering authority have resolved that he should undergo a medical examination (at his own expense) and he has not done so to their satisfaction.

(5) Payment in accordance with paragraph (3) may be discontinued if the employee satisfies the appropriate administering authority that its continuance would cause financial hardship.

Payment by manual worker in respect of previous service

C7

(1) A whole-time manual worker who becomes a pensionable employee by virtue of regulation B1(3)(c) may make a payment into the appropriate superannuation fund in order to become entitled under regulation D9 to reckon as reckonable service in relation to the employment in which he is a pensionable employee the period (hereinafter referred to as “the additional period”) during which he was in that employment before becoming a pensionable employee.

(2) The amount of the payment shall be an amount equal to the contributions which he would have been required to make under regulation C2 if he had, throughout the additional period, been a pensionable employee, and the payment shall be made, unless the employing authority allow a longer period, within the period of 6 months beginning on the date on which he becomes a pensionable employee.

(3) The payment shall be treated for the purposes of these Regulations as if it were contributions made under regulation C2 in respect of employment in which the person was a pensionable employee.

Payments to avoid reduction of retiring allowance and death gratuity

C8

(1) This regulation applies to a pensionable employee whose retiring allowance or death gratuity would be subject to reduction under regulation E3(7) or (8) (reduction in respect of reckonable service before 1st April 1972 etc.) or E11 (death gratuity) respectively.

(2) Subject to paragraphs (3) to (9), a person to whom this regulation applies may, by notice in writing given to the appropriate administering authority, elect to make payment to the appropriate superannuation fund in order to avoid all or part of the reduction in his retiring allowance, or any death gratuity that may become payable under regulation E11.

(3) A notice under paragraph (2) must specify whether the reckonable service in respect of which the reduction is to be avoided is the whole, and if not what part it is, of his reckonable service before, as the case may be—

(a) 1st April 1972, or

(b) in the case of a male employee, any earlier date on which he became a widower or was judicially separated from his wife or on which his marriage was dissolved.

(4) An election may not be made in respect of a period of reckonable service of less than one year unless the period that will be reduced under regulation E3(7) or (8) amounts to less than one year.

(5) A notice under paragraph (2) must specify whether payment is to be made—

(a) by a lump sum, or

(b) by instalments, or

(6) An election by the pensionable employee to make payment by a lump sum or by instalments must be made within 12 months after first becoming a person to whom this regulation applies.

(7) An election to make payment by a lump sum may not be made by the pensionable employee after attaining the age of 65 years.

(8) An election by a pensionable employee to make payment by instalments may not be made—

(a) before attaining the age of 60 years or after attaining the age of 65 years, or

(b) after making an election to make payment by way of additional contributions, or

(c) if in the particular case the appropriate administering authority so resolve without having, at his own expense, undergone a medical examination to their satisfaction.

(9) Elections to make payment by way of additional contributions may be made from time to time, but not—

(a) after attaining the age of 64 years, or

(b) after making an election to make payment by instalments, or

(c) if in the particular case the appropriate administering authority so resolve, without having at his own expense undergone a medical examination to their satisfaction.

(10) Subject to paragraph (11) and to Part IV of Schedule 6, payment is to be made—

(a) in the case of an election to make payment by a lump sum, in accordance with Part I of Schedule 6,

(b) in the case of an election to make payment by instalments, in accordance with Part II of that Schedule, and

(c) in the case of an election to make payment by way of additional contributions, in accordance with Part III of that Schedule.

(11) Payment in accordance with paragraph (10) may be discontinued if the employee satisfies the appropriate administering authority that its continuance would cause financial hardship.

Continuation of certain payments

C9

(1) Where immediately before 21st December 1987 any payments remained to be made under a provision of the 1974 Regulations specified in column 1 of the table below, they shall be deemed to be payments due under the corresponding provision of these Regulations specified in column 2.

(1)	(2)
(1974 Regulations)	(These Regulations)
Regulation C1A (trade disputes)	Regulation C4
Regulation C2A (avoidance of reduction of retiring allowance etc.)	Regulation C8
Regulation D12 (increase of reckonable service on lump sum payment)	Regulation C5
Regulation D13 (increase of reckonable service on periodical payments)	Regulation C6
Regulation D14A (whole-time manual workers)	Regulation C7

(2) Where immediately before 21st December 1987 any payments remained to be made under a provision of the 1974 Regulations specified in paragraph (3), they remain payable notwithstanding the revocation of the 1974 Regulations by these Regulations.

(3) The payments mentioned in paragraph (2) are payments under regulations D6 (non-contributing service), D7 (previous employment treated as non-contributing service), D8 (additional contributory payments under former Regulations), D10 (added years) and D11 (payments under former Regulations for added years) of the 1974 Regulations.

(4) Schedule 7 applies in relation to any payments under regulation D6, D7 or D8 of the 1974 Regulations which remain payable by virtue of paragraph (2) and, in relation to any payments under regulation D10 or D11 of those Regulations which remain so payable, Schedule 5 to those Regulations shall be deemed to have continued to have effect.

Statement of remuneration received otherwise than from employing authority

C10

(1) A pensionable employee who receives any part of his remuneration otherwise than from the employing authority shall provide the employing authority with half-yearly statements of his receipts in respect of that part.

(2) The statements are to relate to the periods 1st April to 30th September and 1st October to 31st March, and are to be provided not later than 31st October and 30th April respectively.

(3) As soon as is reasonably practicable after receiving a request in writing from the employing authority the employee shall provide them with a statutory declaration verifying the correctness of any statement specified in the request.

Deduction and recovery of employee’s contributions

C11

(1) An employing authority may deduct from the remuneration payable by them to a pensionable employee—

(a) contributions payable under regulations C2 or C3,

(b) any amount payable under regulation C4, and

(2) If and so far as deductions are not made under paragraph (1), the appropriate administering authority may recover any sum remaining due—

(a) in any court of competent jurisdiction, or

(b) by deducting it from any payment by way of benefits under these Regulations.

Return of employee’s contributions in certain cases

C12

(1) Subject to paragraphs (3) and (12), and regulation C13, this regulation applies to a pensionable employee of an employing authority who—

(a) before becoming entitled to any benefit under these Regulations, other than a retirement pension under regulation E2(2), ceases to be employed by that authority; and

(b) does not, within one month after ceasing to be so employed, enter further employment with any scheduled body and within that period become in that further employment a pensionable employee; and

(2) Subject to paragraph (3), a person to whom this regulation applies shall be entitled to receive a refund of contributions calculated in accordance with paragraph (4).

(3) This regulation shall not apply to a person—

(a) who is entitled to a pension under regulation E2(1)(d) in respect of any period of service in contracted-out employment; or

(b) who is entitled to be paid, or has been paid, an ill-health lump sum retiring allowance under regulation E4.

(4) A person to whom this regulation applies shall be entitled—

(a) if he so ceases to be employed by reason of his voluntary resignation, or his resignation or dismissal in consequence of inefficiency or an offence of a fraudulent character or misconduct (not being such an offence or grave misconduct in connection with his employment), to receive out of the appropriate superannuation fund a sum equal to the aggregate amount of his contributions to the fund;

(b) if he so ceases to be employed for any reason not specified in paragraph (a), to receive out of the appropriate superannuation fund a sum equal to the aggregate amount of his contributions to the fund, together with compound interest thereon, calculated to the date on which he ceased to hold his employment—

(i) for any period before 1st April 1972, at the rate of 3 per cent per annum with half-yearly rests,

(ii) for any period between 1st April 1972 and 31st March 1980, at the rate of 4 per cent per annum with yearly rests, and

(iii) for any period after 31st March 1980, at the rate of 9 per cent per annum with yearly rests.

(5) Subject to paragraph (6), where a person to whom this regulation applies ceases to be employed as mentioned in paragraph (1)(a) in consequence of an offence of a fraudulent character or of grave misconduct, being such an offence or such misconduct in connection with his employment, the employing authority may, if they think fit, direct the return to him out of the appropriate superannuation fund of a sum equal to the whole or a part of the aggregate amount of his contributions to the fund or, if he so ceases to be employed in consequence of such an offence of a fraudulent character as aforesaid, the payment out of that fund of an equivalent sum to his spouse or any dependant of his.

(6) In the case of a person to whom paragraph (5) applies and who ceases to be employed in the circumstances mentioned in regulation E2(1)(c), the power of the employing authority under this paragraph shall apply only in respect of any contributions relating to a period of service in respect of which the employing authority has given a direction as to forfeiture under regulation M1.

(7) No return of contributions shall be payable to a person under paragraph (4)—

(a) before the expiration of a year from the date on which he ceases to be employed, or

(b) until a claim for payment made not earlier than 1 month and two days after the date on which he ceases to be employed as mentioned in paragraph (1)(a) has been made to them,

whichever event first occurs.

(8) No payment shall be made under paragraph (7)(a) where the person has given a written notice to the administering authority requesting postponement of such payment.

(9) On making any repayment of contributions (with or without interest) under this regulation, the administering authority shall deduct from the repayment any tax to which they may become chargeable under paragraph 2 of Part II of Schedule 5 to the Finance Act 1970[^f00019] (which relates to charge to tax on repayment of employee’s contributions).

(10) For the purposes of this regulation a pensionable employee who—

(a) ceases to be employed in the circumstances mentioned in regulation E2(1)(c) (other than a person who elects under regulation E2(6) to receive benefits from the date on which he so ceased or to whom, on so ceasing, regulation E2(6)(c) applies), or

(b) satisfies the requirements of regulation E2(1)(d) (other than a person who elects under regulation E2(8)(a)),

shall be treated as not being entitled to any benefit under these Regulations.

(11) Subject to paragraph (13) references in this regulation to the aggregate amount of an employee’s contributions to a superannuation fund include references to—

(a) any contributions paid by him to any superannuation fund—

(i) under regulation C2 or C3, or

(ii) under regulation C£1 or C2 of the 1974 Regulations, or

(iii) under Part I of the Act of 1937, or

(iv) under the Act of 1922, or

(v) under a local Act scheme;

(b) any contributions which, if the former Regulations had not been revoked by the 1974 Regulations and he had immediately before ceasing to be employed as mentioned in paragraph (1)(a) been a contributory employee, he would, by virtue of interchange rules, have been deemed to have made to the appropriate superannuation fund within the meaning of the Act of 1937;

(i) which, if the former Regulations had not been revoked as aforesaid and he had immediately before so ceasing been a contributory employee, would, by virtue of interchange rules, have been included in any amount which would, on his so ceasing, have become payable to him by way of a return of contributions under section 10 of the Act of 1937; or

(ii) by which, if the former Regulations had not been revoked as aforesaid and he had, immediately before so ceasing, been a contributory employee, the last-mentioned amount would, by virtue of interchange rules, have been deemed to have been increased;

(d) any sum paid by him into a superannuation fund under an old modification scheme made in accordance with section 28(3) of the Widows', Orphans' and Old Age Contributory Pensions Act 1936[^f00020];

(e) any sum paid by him by way of additional contributory payments or under regulation C4;

(f) any amount paid by him by way of added period payments; and

(g) any amount paid by him under regulation C8, but only in so far as any such contribution, sum or amount—

(i) has not been returned to the person or, if it has been returned, has subsequently been repaid by him;

(ii) is attributable to service which might have been reckoned under Part D in relation to the employment he has ceased to hold; and

(iii) is not attributable to any earlier period or service in respect of which a benefit under Part E has been paid.

(12) The foregoing paragraphs shall apply to a person who is entitled to reckon an aggregate of not less than 5 years reckonable service and qualifying service, where—

(a) part of the service of that person is attributable to a period prior to 6th April 1975,

(b) the person elects that this regulation applies in his case by notice in writing given to the appropriate authority not earlier than one month after the date he ceases to be employed but within 12 months of that date, and

(c) the person has not, before giving the notice referred to in paragraph (b), again become a pensionable employee and given notice under regulation E2(10),

subject to the modification that he shall only be entitled to receive a refund of contributions for any service prior to 6th April 1975.

(13) Where paragraph (12) applies paragraph (11) shall have effect as if sub-paragraphs (e) and (f) were omitted.

Effect of return to local government on right to a return of contributions

C13

A person’s right to a payment under regulation C12 is extinguished if—

(a) he returns to local government employment after leaving previous local government employment with a right to such a payment, and

(b) on the date on which he returns to local government employment he has not received the payment, and

(c) he has not given, within 3 months after that date or such longer period as his previous fund authority and, if different, his new fund authority may allow, written notice to his previous fund authority that he wishes to receive an immediate payment.

Restoration of right to reckon service in transitional cases where there has been a return of contributions

C14

(1) Notwithstanding regulation D3, service for which a return of contributions has been received shall be reckonable as reckonable service if the conditions in paragraph (2) are satisfied and the person makes the payment required by paragraph (3).

(2) The conditions are that—

(a) the person ceased to be employed in local government employment on or after 16th May 1974 and before 6th April 1978; and

(b) on the cessation of that employment the aggregate of his reckonable and qualifying service amounted to less than 5 years; and

(d) he subsequently returns to local government employment.

(3) Within six months, or such longer period as may be provided in paragraph (4), of his return to local government employment the person must pay to his previous fund authority for the credit of their superannuation fund—

(a) a sum equal to the contributions returned to him (together with any increase under regulation J11 and any interest he was paid); and

(b) compound interest on that sum calculated in accordance with regulation J7 for the period beginning with the date on which he received the return of contributions and ending on the date of the payment of that sum.

(4) The previous fund authority may in any particular case extend the period mentioned in paragraph (3).

Reduction of returned contributions following payment in lieu of contributions

C15

(1) Subject to the provisions of this regulation, where a pensionable employee leaves employment in circumstances—

(a) to which regulation 6 of the Transitional Provisions Regulations does not apply, and

(b) in which returned contributions are due and a payment in lieu of contributions has previously been made in respect of him in circumstances in which returned contributions were not due,

those returned contributions shall be reduced by a sum equal to the amount, or the aggregate of the amounts, by which under section 60(5) of the Insurance Act (which defines an employer’s rights against an insured person in respect of payments in lieu of contributions) they could have been reduced if returned at the time when the previous payment in lieu of contributions was made.

(2) Paragraph (1) shall also apply for the reduction of returned contributions where a payment in lieu of contributions has been made under any insurance code in respect of any period of former employment which is reckonable as service as a pensionable employee if—

(a) that payment in lieu was made in circumstances not involving the return of any superannuation contributions made by him in that employment; and

(b) the transfer value payable in respect of that employment has been adjusted to take account of that payment in lieu;

and where no superannuation contributions were payable in that employment, any amount returnable in respect of contributions deemed to have been made therein shall be reduced by a sum equal to one half of that payment in lieu.

(3) No payment in lieu of contributions shall be taken into account for the purposes of paragraphs (1) and (2)—

(a) on more than one occasion; or

(b) if the payment is one which has been reduced under regulation 13 of the National Insurance (Non-participation—Assurance of Equivalent Pension Benefits) Regulations 1960[^f00021] or any corresponding enactment in force in Northern Ireland or the Isle of Man.

(4) Where the employment of a pensionable employee comes to an end in circumstances to which regulation 6 of the Transitional Provisions Regulations applies, the amount of returned contributions to which he is entitled shall be reduced by any amount which, under section 60 of the Insurance Act as modified by the said regulation 6, the person who has made or is liable to make a payment in lieu of contributions in respect of such employee, or would be so liable had the employee not been assured of equivalent pension benefits, is entitled either to recover from the person liable for the returned contributions or to retain out of the returned contributions.

(5) Where returned contributions are due in the circumstances mentioned in paragraph (1) or paragraph (4) on the cessation of two or more concurrently held employments, the reduction required by that paragraph shall be made by such one of the authorities paying the returned contributions as they may agree or, in default of agreement, as is determined by the Secretary of State, and where those employments were held under the same employing authority, the reduction shall be made in relation only to such one of the employments as is determined by the authority.

(6) Where returned contributions are reduced under paragraph (1) or under section 60(5) of the Insurance Act or the said section 60(5) as modified by regulation 6 of the Transitional Provisions Regulations or under any corresponding provision of the Northern Ireland Act or the Isle of Man Act, any sum so deducted shall not form part of any amount payable to or in respect of him, either as returned contributions or as a benefit ascertained by reference to the amount of the contributions paid by him on the occasion of any later cessation of his employment.

(7) In this regulation “returned contributions” means an amount payable under regulation C12 to or in respect of a pensionable employee by way of a return of contributions.

Limitation of payments

C16

Schedule 8 has effect for the limitation of payments under this Part.

PART D — SERVICE

Reckonable service

D1

(1) Reckonable service is time that counts both for the purpose of ascertaining entitlement to benefits under these Regulations and for the purpose of calculating them.

(2) Subject to paragraphs (3) and (4) and regulations D3 and D8, a pensionable employee is entitled to reckon as reckonable service, in relation to an employment in which he is a pensionable employee—

(a) any period for which he has paid contributions under regulation C2 or C3,

(b) any period which he became entitled to reckon as reckonable service by virtue of regulation D1(1)(b) to (g) of the 1974 Regulations, and

(c) any period which he is entitled to reckon as reckonable service by virtue of regulations D4 to D7 or Part F (war service).

(3) A period of absence from duty without remuneration, otherwise than on leave of absence, may not be reckoned as reckonable service unless—

(a) that period was a relevant absence, and

(b) the amount specified in regulation C4(6) has been paid in respect of every relevant contribution period all or part of which was included in that relevant absence.

(4) Where the amount specified in regulation C4(6) has been paid in respect of a relevant contribution period, so much of any relevant absence as was included in that period may be reckoned as reckonable service whether or not a contract of employment continued to subsist during the relevant absence or any part of it.

Qualifying service

D2

(1) Qualifying service is time that counts for the purpose of ascertaining entitlement to benefits under these Regulations but not for the purpose of calculating them.

(2) Subject to regulation D3, a pensionable employee’s qualifying service is—

(a) any period which he is entitled to reckon as qualifying service by virtue of regulations D10, D11, H8 or J9(1)(b); and

(b) in the case of a person who was at any time from 1st April 1974 until 31st March 1986 or, in the case of a manual worker, at any time from 1st April 1973 until 31st March 1986, in relevant employment as defined in regulation B3(2), any period of service during that time in which the employee was employed for at least 15 hours in a week except—

(i) any period of reckonable service,

(ii) where the employee’s relevant employment was interrupted for 12 months or more, any period of relevant employment occurring before the interruption, and

(iii) in the case of a manual worker, the first 12 months of any period of relevant employment not otherwise excepted; and

(c) any period which he became entitled to reckon as qualifying service by virtue of regulation D2 of the 1974 Regulations.

Exclusion from reckonable service and qualifying service

D3

(1) Subject to regulation E16 (combined benefits), a pensionable employee who—

(a) has entered the employment of a scheduled body after becoming entitled to receive payment in respect of any superannuation benefit other than a superannuation benefit under the Insurance Act, or

(b) has entered such employment after becoming entitled to a benefit under regulation E2(1)(c) and has given notice under regulation E2(9)(c) (retention of entitlement to preserved benefits), or

(i) became entitled to receive payment in respect of any benefit under those Regulations, or

(ii) became entitled to a benefit under paragraph (1)(c) of, and gave notice under paragraph (4)(e) of, regulation E2 of those Regulations,

is not entitled to reckon as reckonable service any period of which account has been taken for the purpose of determining whether he was entitled to that payment or benefit or of which account has been or is to be taken for the purpose of calculating its amount.

(2) Subject to regulation E16, a pensionable employee who—

(a) ceased after 5th April 1975 to hold a local government employment (“the first employment”), and

(b) after an interval not exceeding one month after ceasing to hold the first employment—

(i) entered the employment in which he is a pensionable employee, and

(ii) became in that employment a pensionable employee, and

(c) in respect of his ceasing to hold the first employment received a return of contributions under the 1974 Regulations,

is not entitled to reckon as reckonable service any period for which the return of contributions was made.

(3) Subject to regulation E16, a pensionable employee who—

(a) on ceasing to hold a local government employment became entitled to a benefit under regulation E2(1)(c) or (d), and

(b) in respect of his ceasing to hold that employment received a return of the whole of the aggregate amount of his contributions to the appropriate superannuation fund within the meaning of regulation C12,

is not entitled to reckon as reckonable service any period for which the return of contributions was made.

(4) Subject to regulation E16, a pensionable employee who—

(a) on ceasing to hold a local government employment became entitled to a benefit under regulation E2(1)(c) or (d), and

(b) in respect of his ceasing to hold that employment received a return of part of the aggregate amount mentioned in paragraph (3)(b), and

is not entitled to reckon as reckonable service any period for which the return of contributions was made.

(5) Except where paragraphs (2), (3)(a) or (4)(a) and (c) apply, a pensionable employee who—

(a) before entering the employment in which he is a pensionable employee was in another local government employment (“the first employment”), and

(b) in respect of his ceasing to hold the first employment received a return of contributions under the 1974 Regulations or under these Regulations,

is not entitled to reckon either as reckonable service or as qualifying service any period for which the return of contributions was made.

(6) Where—

(a) before entering the employment in respect of which he is a pensionable employee he was in another local government employment (“the first employment”), and

(b) on his ceasing to hold the first employment a transfer value was paid to a body other than an administering authority, a body maintaining a superannuation fund under Part I of the Act of 1937 or a local Act authority,

a pensionable employee is not entitled to reckon either as reckonable service or as qualifying service any period in respect of which the transfer value was paid.

Increase of reckonable service on lump sum payment

D4

A pensionable employee who has made a payment in accordance with regulation C5 is entitled to reckon as reckonable service in relation to the relevant employment the period in respect of which the payment was made.

Increase of reckonable service on making periodical payments

D5

A pensionable employee is entitled to reckon as reckonable service in relation to the relevant employment—

(a) if he completes payment of additional contributions in accordance with regulation C6(3), the additional period in respect of which payment was made, or

(b) if he begins such payment but does not complete it, an additional period calculated in accordance with Schedule 9.

Increase of reckonable service on completion or cessation of payments under previous Regulations

D6

(1) Where regulation C9(1) applies, on the making or, as the case may be, the completion or discontinuance of any payments deemed to be due under regulation C5, C6 or C7, a pensionable employee is entitled to reckon additional service in accordance, respectively, with regulation D4, D5 or D9.

(2) Where regulation C9(2) applies, on the making or as the case may be the completion or discontinuance of any payments of a kind there mentioned, a pensionable employee is entitled to reckon additional service to the same extent as if such making, completion or discontinuance had occurred before 21st December 1987.

Increase of reckonable service of certain late entrants at discretion of employing authority

D7

(1) Subject to paragraphs (2) and (3), if the employing authority are satisfied that, having regard to the interests of the efficient exercise of their functions, there are exceptional reasons for doing so, they may resolve to add an additional period to a pensionable employee’s reckonable service.

(2) A resolution under paragraph (1) may be passed not later than 6 months after the person becomes a pensionable employee in the authority’s employment, but not after he has attained the age of 59 years unless he did so after becoming such an employee.

(3) The additional period is to be specified in the resolution and is not to exceed the maximum determined in accordance with Schedule 4.

(4) Where the employing authority have passed a resolution under paragraph (1) or under regulation D14 of the 1974 Regulations and the employee—

(a) remains in his employment under that authority until he attains pensionable age, or

(b) ceases to hold that employment, before attaining that age, on the ground that he is incapable of discharging efficiently the duties of the employment by reason of permanent ill-health or infirmity of mind or body, or

he is entitled to reckon as reckonable service the additional period specified in the resolution.

(5) Where the employee leaves in any other circumstances and the employing authority have passed such a resolution mentioned in paragraph (1) the employee is entitled to reckon as reckonable service an additional period of

$$A×TR,$ where— A is the additional period specified in the resolution, T is the period during which the employee has been in the employment of the authority who passed the resolution, and R is the period during which the employee would have been in that employment if paragraph (4)(a) had applied.$

Reduction of added years reckonable on payment as reckonable service

D8

(1) This regulation applies where—

(a) a consent—

(i) was given under regulation D10 of the 1974 Regulations, or

(ii) was given under regulation 12 of the Benefits Regulations in respect of a person who became a pensionable employee under the 1974 Regulations on 16th May 1974, and

(b) the person in respect of whom the consent was given is a person in relation to whom regulation F3 applies, and

(c) the notice of election under regulation R3 of the 1974 Regulations was given within the period of 6 months beginning on the relevant date specified in paragraph (2), or in the case of a deceased employee (within the meaning of Part F) who died during that period, within the period of 12 months beginning on the date of his death, and

(d) apart from this regulation some of the person’s reckonable service would, or would if payments under regulation C9(2) were to continue up to the age specified in paragraph 1(a) or, as the case may be, paragraph 1(b) of Schedule 6 to the 1974 Regulations, be left out of account in accordance with regulation E30(1)(a) or (5).

(2) For the purposes of paragraph (1)(c) the relevant date—

(a) where regulation F3(2)(f) applies, is 5th September 1984, and

(b) in any other case, is 15th October 1982.

(3) Where this regulation applies, the consent shall be deemed always to have related not to the original number of added years but instead to the longest additional period that would not entail any such leaving out of account of reckonable service as is mentioned in paragraph (1)(d), and payments made and any remaining to be made are to be adjusted accordingly.

Previous service of certain whole-time manual workers

D9

A pensionable employee who has made a payment in accordance with regulation C7 is entitled to reckon as reckonable service, in relation to the employment in which he became a pensionable employee, the period during which he was in that employment before becoming a pensionable employee.

Previous service of certain variable-time employees

D10

(1) This regulation applies to a person who—

(a) while a pensionable employee in the whole-time employment of a scheduled body becomes a variable-time employee of any scheduled body, and

(b) while remaining a pensionable employee in the whole-time employment becomes a pensionable employee in the variable-time employment.

(2) A person to whom this regulation applies is entitled to reckon as qualifying service in relation to the variable-time employment any period which, when he became a pensionable employee in the variable-time employment, he was entitled to reckon as reckonable service or qualifying service in relation to the whole-time employment.

Previous service of certain re-employed pensioners

D11

(1) A person who—

(a) has become entitled to a retirement pension, otherwise than by virtue of regulation E2(2), and

(b) enters further employment with any scheduled body in which he becomes a pensionable employee,

is entitled to reckon as qualifying service the period in respect of which he became entitled to the retirement pension.

(2) A person—

(a) who is in receipt of a pension payable out of public funds or under a local Act scheme,

(b) who enters employment with any scheduled body in which he becomes a pensionable employee, and

is entitled to reckon as qualifying service the period in respect of which the pension was granted.

(3) A person who—

(a) after becoming entitled on ceasing to hold an employment (“the first employment”) to a retirement pension by virtue of regulation E2(1)(c) enters further employment with any scheduled body in which he becomes a pensionable employee, and

(b) in respect of his ceasing to hold the first employment has received a return of the whole or a part of the aggregate amount of his contributions to the appropriate superannuation fund within the meaning of regulation C12,

is entitled to reckon as qualifying service the period in respect of which the return of contributions was made.

(4) In paragraph (1) “retirement pension” includes a short service grant under the Benefits Regulations, an ill-health lump sum retiring allowance under regulation E21 of the 1974 Regulations, an ill-health lump sum retiring allowance under regulation E4, a superannuation allowance under Part I of the Act of 1937, and an annual pension under the former Regulations.

PART E — BENEFITS

Guaranteed minimum pension for certain pensionable employees and their widows

E1

(1) This regulation applies if the employment of a pensionable employee in any local government employment is contracted-out employment.

(2) Where this regulation applies it overrides any other provision of these Regulations that is inconsistent with it, except regulations E15 (reduction of retirement pension in the case of certain re-employed pensioners), E21 (power to compound certain small pensions) and M1 (forfeiture of rights).

(3) Where this regulation applies and the pensionable employee has a guaranteed minimum under section 35 of the Pensions Act, in relation to benefits under these Regulations—

(a) unless on ceasing to hold his local government employment he is entitled to a retirement pension at a higher rate, he is from the date on which he attains state pensionable age entitled to a pension at a weekly rate equal to that guaranteed minimum,

(b) if he attains state pensionable age while in local government employment, continues in the same employment for a further period of 5 years and does not then cease to hold it, he is (unless he consents to a postponement of the entitlement) entitled from the end of that period to so much of his retirement pension as equals that guaranteed minimum, and

(c) if he dies at any time and leaves a widow, unless she is entitled to a widow’s pension at a higher rate she is, during any such period as is mentioned in section 36(6) of the Pensions Act, entitled to a pension at a weekly rate equal to half that guaranteed minimum.

Entitlement to retirement pension and retiring allowance

E2

(1) Subject to paragraphs (3) to (10), when a person ceases to hold a local government employment he shall be entitled in relation to that employment to an annual retirement pension and a lump sum retiring allowance if—

(a) he has attained the age of 60 years and his reckonable service and any qualifying service when added together amount to not less than 25 years; or

(b) his reckonable service and any qualifying service when added together amount to not less than 5 years, and—

(i) he is incapable of discharging efficiently the duties of that employment by reason of permanent ill-health or infirmity of mind or body, or

(ii) he has attained the age of 65 years, or

(iii) he has attained the age of 50 years and one of the conditions in paragraph (4) is satisfied; or

(i) his reckonable service and any qualifying service when added together amount to not less than 5 years, or

(ii) he is a person who by virtue of regulation B4(6) or J13(3) is to be treated as if he had ceased to be employed; or

(d) none of the preceding sub-paragraphs applies and he—

(i) has attained state pensionable age, or

(ii) would attain state pensionable age before the following 6th April.

(2) When a person ceases to hold a local government employment he shall be entitled in relation to that employment to an annual retirement pension if—

(a) he is not so entitled under paragraph (1)(a) to (c), or he is entitled under paragraph (1)(c) and receives a return of contributions (in which case he shall be treated as having ceased to hold the employment on the day before the date of receipt), and

(b) the whole or some part of his reckonable service was service in a non-participating employment or was reckonable service which relates to employment with a non-local government employer in a non-participating employment, and

(c) a period of his service in a non-participating employment came to an end by reason of the repeal of section 56(1) of the Insurance Act or by reason of the provisions of regulation 2(2) of the National Insurance (Non-participation—Assurance of Equivalent Pension Benefits) Regulations 1960 as modified by regulation 9(2)(a) or (b) of the Transitional Provisions Regulations, and

(d) no payment in lieu of contributions is made in respect of such service as is mentioned in sub-paragraphs (b) and (c).

(3) Where but for the revocation of the 1974 Regulations, regulation E2(2) of those Regulations (certain female nursing and other staff deemed to have satisfied regulation E2(1)(b)(iii) of those Regulations) would have applied to a person on her ceasing to hold a local government employment, she shall be deemed to have ceased to hold the employment in the circumstances mentioned in paragraph (1)(b)(iii).

(4) The conditions mentioned in paragraph (1)(b)(iii) are—

(a) that the employing authority certify that the person has ceased to hold the local government employment by reason of redundancy or in the interests of the efficient exercise of their functions, or

(b) that the person was one of the holders of a joint appointment and his appointment has been terminated because the other ceased to hold his appointment.

(5) Benefits to which a person is entitled by virtue of paragraph (1)(a) or (b) are payable immediately.

(6) Subject to paragraphs (9) to (11), preserved benefits become payable from the date on which the person attains pensionable age, or if earlier—

(a) from any date on which he becomes incapable by reason of permanent ill-health or infirmity of mind or body of discharging efficiently the duties of the employment he ceased to hold, or

(b) from any date after he has attained the age of 50 years from which the employing authority determine on compassionate grounds that the benefits are to become payable, or

(i) at least 60 years old, and

(ii) no longer in any employment,

unless he is a man who has attained the age of 60 years and has, on or after but not more than 3 months after the date of his attaining that age or of his ceasing to be employed, whichever is the later, by notice in writing to the employing authority, elected to receive payment from that date.

(7) Benefits to which a person has become entitled by virtue of paragraph (1)(d) are payable immediately if the person had attained the age of 65 years before he ceased to hold the employment.

(8) Subject to paragraph (11), benefits to which a person has become entitled by virtue of paragraph (1)(d) but which have not become payable by virtue of paragraph (7) and benefits to which a person was entitled by virtue of regulation E2(1)(d) of the 1974 Regulations immediately before 21st December 1987 which have not otherwise become payable, become payable—

(a) in the case of a man who has so elected by notice in writing given to the employing authority not later than 3 months after ceasing to hold the employment, as from the date on which he ceased to hold it, or

(b) in the case of a woman, from the first date (if earlier than the date mentioned in sub-paragraph ((c) on which she both—

(i) has attained the age of 60 years, and

(ii) is no longer in any employment, or

(9) A person who is entitled to preserved benefits ceases to be entitled to them—

(a) if the whole of the aggregate amount of his contributions to the appropriate superannuation fund, within the meaning of regulation C12, has been returned to him under that regulation or under regulation C8 of the 1974 Regulations and, after receiving the return of contributions, he has no further right to reckon any reckonable service to which a transfer value accepted under regulation J8 relates, or

(b) if rights in respect of the reckonable service he was entitled to reckon in relation to the employment he ceased to hold have been transferred to a non-local government scheme by virtue of the payment of a transfer value, or

(10) An election for the purposes of paragraph (9)(c) must be made by giving notice in writing to the appropriate administering authority, within 3 months after re-entering local government employment unless they, or where there is a change of fund the administering authorities of both funds, allow a longer period.

(11) A person may not make an election under paragraph (6) or (8)(a) if the retirement pension to which he has become entitled—

(a) is a pension in relation to which he has a guaranteed minimum under section 35 of the Pensions Act, and

(b) would, but for regulation E1(3)(a), be reduced under regulation E3(14) to less than his guaranteed minimum pension.

(12) A retirement pension to which a person has become entitled by virtue of paragraph (2) is payable from the first date on which he both—

(a) has attained state pensionable age, and

(b) is no longer in any local government employment.

Amount of retirement pension and retiring allowance

E3

(1) Subject to paragraphs (2) and (12) to (16), and to regulation E30, the annual rate of a person’s retirement pension is the amount obtained by multiplying one eightieth of his pensionable remuneration by the length in years of his reckonable service.

(2) In the case of a person who—

(a) is entitled under regulation D4, D5, D6(1) or D7 to reckon an additional period as reckonable service, and

(b) had at the appropriate time (as defined in paragraph 1(2) of Schedule 4) attained the age of 45 years,

the rate specified in paragraph (1) is increased by the amount obtained by multiplying one two hundred and fortieth of his pensionable remuneration by the length in years of that additional period.

(3) Subject to paragraphs (4) to (14) and to regulation E30, the amount of a person’s retiring allowance is the amount obtained by multiplying three eightieths of his pensionable remuneration by the length in years of his reckonable service; but where paragraph (2) applies his reckonable service does not for the purposes of this paragraph include the additional period.

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