The Local Government Pension Scheme Regulations 1995

• “Pensionable remuneration” shall be construed in accordance with regulation D1;

• “Personal pension scheme” means a personal pension scheme (within the meaning of section 1 of the Pension Schemes Act 1993) which has been approved by the Commissioners of Inland Revenue under Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988 or provisionally approved under section 655(5) of that Act;

• “Preserved benefits” has the meaning given in regulation D11, but also includes benefits to which a person— was entitled immediately before 1st March 1986 by virtue of regulation E2(1)(c) of the 1974 regulations, or was entitled immediately before the commencement date by virtue of regulation E2(1)(c) of the 1986 regulations, and which have not yet become payable;

• “Probation committee” means a probation committee constituted or deemed to have been constituted by section 3 of the Probation Service Act 1993[^f00105];

• “Probation officer” means a probation officer appointed or deemed to have been appointed by a probation committee under section 4 of the Probation Service Act 1993;

• “Public airport company” means the meaning given in section 16 of the Airports Act 1986[^f00106];

• “Public transport company” has the meaning given in section 72 of the Transport Act 1985[^f00107];

• “The reference banks” means the seven largest institutions for the time being which— are authorised by the Bank of England under the Banking Act 1987[^f00108]; are incorporated in and carrying on within the United Kingdom a deposit-taking business (as defined in section 6, but subject to any order under section 7 of that Act); and quote a base rate in sterling; and for the purpose of this definition the size of an institution at any time is to be determined by reference to the gross assets denominated in sterling of that institution, together with any subsidiary (as defined in section 736 of the Companies Act 1985[^f00109]), as shown in the audited end-of-year accounts last published before that time;

• “Registration officer” means— a superintendent registrar or registrar of births and deaths, a registrar of births and deaths exercising any of the functions of a registrar of marriages, or a person provided by and at the expense of a local authority to act as a deputy superintendent registrar or deputy registrar of births and deaths;

• “Relevant absence” and “relevant contribution period” have the meanings given by regulation C7;

• “Remuneration” has the meaning given in regulation C2;

• “Retirement grant” means a retirement grant payable under Part D;

• “Retirement pension” means a retirement pension payable under Part D;

• “The Scheme” has the meaning given in regulation B1;

• “Scheme managers” means— in relation to a statutory scheme, the Minister of the Crown or police or fire authority administering the scheme; and In any other case, the person responsible for the management of a non-local government scheme;

• “Self-employed pension arrangement” has the same meaning as in the Pension Schemes Act 1993[^f00110];

• “Service”— in Part K has the meaning given by regulation KI, and elsewhere, means service rendered to a LGPS employer, and service rendered by an employee of a LGPS employer whose services are placed at the disposal of a Minister of the Crown or a government department in pursuance of any enactment is to be treated as service rendered to the LGPS employer;

• “Standard retirement pension” and “standard retirement grant” have the meanings given in regulation D2;

• “State pensionable age” means— in the case of a man, 65, and in the case of a woman, 60;

• “statutory pension entitlement” has the meaning in regulation D3;

• “Statutory resolution”, in relation to a body, means 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 was passed, of the terms of the resolution, and of the fact that it was to be proposed at that meeting, must have been given in the manner in which notice for convening ordinary meetings of the body may be given;

• “Statutory scheme” means— a scheme established under section 1 of the Superannuation Act 1972, arrangements for superannuation maintained in pursuance of regulations made or having effect as if made under section 9 or 10 of that Act or section 1 of the Police Pensions Act 1976[^f00111], or the Firemen’s Pension Scheme made under the Fire Services Act 1947[^f00112];

• “Superannuable membership” has the meaning given in paragraph 1 of Schedule B6;

• “Tax year” means the 12 months beginning with 6th April in any year;

• “Total period of membership” has the meaning given in regulation B14;

• “Trade dispute” has the meaning given in regulation C7(9);

• “Variable-time employee” has the meaning given in regulation B3(3) and “variable-time” shall be construed accordingly;

• “War service” shall be construed in accordance with regulation F2 of the 1986 regulations;

• “Whole-time employee” has the meaning given in regulation B3(3) and “whole-time” shall be construed accordingly.

SCHEDULE B1 — LGPS EMPLOYERS

PART I

• The Commission for Local Administration in England.

• The Commission for Local Administration in Wales.

• A county council, a county borough council in Wales, the Common Council of the City of London, a district council, a London borough council, a residuary body (within the meaning of section 105(1) of the Local Government Act 1985[^f00113]) the Residuary Body for Wales and a joint board, body or committee appointed under any Act or statutory order, or statutory scheme, of which all the constituent authorities are such councils or such bodies or a combination of such councils or bodies.

• A fire authority constituted by a combination scheme made under the Fire Services Act 1947[^f00114].

• A metropolitan county fire and civil defence authority established by section 26 of the Local Government Act 1985 and the London Fire and Civil Defence Authority established by section 27 of that Act.

• A valuation tribunal established under Schedule 11 to the Local Government Finance Act 1988[^f00115].

• A magistrates' courts committee.

• A police authority within the meaning of the Police Act 1964[^f00116].

• A probation committee.

• The Chichester Harbour Conservancy.

• The Lee Valley Regional Park Authority.

• A passenger transport authority.

• The Broads Authority.

• A further education corporation.

• A higher education corporation.

• The governing body of a grant-maintained school which immediately before becoming such a school was a county school.

• The London Pensions Fund Authority.

• The South Yorkshire Pensions Authority.

• The National Rivers Authority.

PART II

1

The Board of Governors of the Museum of London.

2

Any other body which is a preaccepting authority, as defined in section 144 of the Local Government Finance Act 1988[^f00117], a levying body within the meaning of section 74 of that Act, or a body to which section 75 of that Act applies.

3

A passenger transport executive.

4

A designated institution which immediately before designation was assisted or maintained (within the meaning of the Education Act 1944[^f00118]) by a local education authority.

5

The governing body of a grant-maintained school, which immediately before becoming such a school was a voluntary school.

6

A company under the control of a body described in Part I of this Schedule.

SCHEDULE B2 — OFFICE-HOLDERS ETC. WITH LGPS EMPLOYERS

1

For the purposes of these regulations a person who is a Local Commissioner shall be deemed to be an officer in employment with the Commission for Local Administration of which he is a member.

2

For the purposes of these regulations a person who is a registration officer is eligible to be a member of the Scheme and, if he is a member, shall be deemed to be an officer in employment with the local authority who made the scheme under section 14 of the Registration Service Act 1953[^f00119] for the district in or for which the officer acts.

3

For the purposes of these regulations a person who has been or is deemed to have been appointed as a rent officer in pursuance of a scheme under section 63 of the Rent Act 1977[^f00120] shall be deemed to be an officer in employment—

• (a) where subsection (9) of that section applies (registration area a metropolitan county), with the district council designated by the relevant scheme made under that section; and

• (b) in any other case, with the local authority for whose area the relevant scheme is made, or has effect as if made, under that section.

4

• (1) For the purposes of these regulations a person who is a coroner (other than an excepted coroner) is eligible to be a member of the Scheme and, if he is a member, shall be deemed to be an officer in employment—

• (a) where appointed—

• (i) by a metropolitan county council or the Greater London Council, with the relevant council for the purposes of section 1 of the Coroners Act 1988[^f00121];

• (ii) by the Common Council, with that Council;

• (iii) by the Council of a non-metropolitan county, with that council.

• (2) In sub-paragraph (1) “an excepted coroner” means—

• (a) the Queen’s coroner and attorney,

• (b) the coroner of the Queen’s household, or

• (c) a coroner who held office immediately before 6th April 1978 and did not elect in accordance with article 3(b) of the Social Security (Modification of Coroners (Amendment) Act 1926) Order 1978[^f00122] that the provisions of the Coroners (Amendment) Act 1926[^f00123] relating to pensions should not apply to him.

5

• (1) For the purposes of these regulations a person who is a member of a passenger transport executive or a director of a subsidiary of such an executive shall be deemed to be an officer in employment with the relevant executive, but as respects such a member regulation B1(1)(b) has effect subject to sub-paragraph (2).

• (2) A member of a passenger transport executive shall only be eligible to be a member of the Scheme if the passenger transport authority for which the relevant executive exercises its functions consent to the statutory resolution under regulation B1(1)(b) specifying him to be so eligible.

• (3) A person who immediately before 1st April 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 eligible to be a member of the Scheme while he continues in that position (whether or not he would otherwise be so) and, if he is a member of the Scheme, shall be deemed to be an officer in the employment of the passenger transport executive.

• (4) Regulation B3(1) and (2) applies to the persons holding the positions specified in sub-paragraph (1) as it applies to the employees specified in that regulation.

6

A justices' clerk (outside the inner London area) is eligible to be a member of the Scheme and, if he is a member and is not employed under a contract of employment shall be deemed to be an officer in the employment of the magistrates' courts committee by whom he was appointed or is deemed to have been appointed.

SCHEDULE B3 — ELIGIBILITY FOR MEMBERSHIP: EMPLOYEES ETC. OF NON LGPS EMPLOYERS

1

• (1) An employer of—

• (a) the governors of any voluntary school maintained but not provided by a local education authority for such education as may be provided by a local education authority under Part II of the Education Act 1944[^f00124], or

• (b) the governing body of any polytechnic, technical institute or such similar institution which is for the time being aided by a local education authority under that Act,

is eligible to be a member of the Scheme if the local education authority have, with the general or specific consent of the employer, by a statutory resolution so specified him or class of employees to which he belongs, and shall for the purposes of these regulations be deemed to be in employment with that authority.

• (2) Regulation B3(1) and (2) applies to an employee specified in sub-paragraph (1) as it applies to the employee specified in that regulation.

2

• (1) A person who immediately before 1st April 1974 was a contributory employee in the employment of any such governors or governing body as are mentioned in paragraph 1 is eligible to be a member of the Scheme while he continues in employment with them, and shall for the purposes of these regulations be deemed to be in employment—

• (a) if he is an employee of the governors of a voluntary school which on 1st April 1974 became maintained by a local education authority for an area outside Greater London and is a contributory employee by virtue of his having been such an employee in that employment, with that authority;

• (b) if he was specified as a contributory employee by a resolution of an education authority under section 3(2)(f) of the Act of 1937, with that authority, or

• (c) if the was specified as a contributory employee by a resolution of the Greater London Council under section 53 of the London County Council (General Powers) Act 1929[^f00125] or section 7 of London COunty COuncil (General Powers) Act 1938[^f00126] —

• (i) if he was in the employment of any such governors as are mentioned in paragraph 1(1)(a), with the London borough to which the school was transferred by virtue of the Education Reform Act 1988[^f00127] or, as the case may be, the body established by virtue of section 52 of that Act;

• (ii) if he was in the employment of any such governing body as is mentioned in paragraph 1(1)(b), with such of the bodies mentioned in section 121, 122, 122A or 129 of the Education Reform Act 1988 or section 15, 16, 28 or 47 of the Further and Higher Education Act 1992[^f00128] as may in the circumstances be most appropriate.

• (2) Regulation B3(1) and (2) applies to an employee specified in sub-paragraph (1) as it applies to the employees specified in that regulation.

3

• (1) Subject to any order made by the Secretary of State under section 74 of the Transport Act 1962[^f00129], a person who—

• (a) immediately before 1st April 1974—

• (i) was in employment with the London Transport Executive, and

• (ii) was by virtue of section 18(4) of the Transport (London) Act 1969[^f00130] entitled to participate in the benefits of the superannuation fund maintained under Part I of the Act of 1937 by the Greater London Council or Newham London borough council, and

• (b) continued up to 29th June 1984 in employment with the London Transport Executive, is eligible to be a member of the Scheme while he continues in employment with London Regional Transport.

• (2) In their application to a person within sub-paragraph (1), these regulations have effect as if London Regional Transport were an LGPS employer.

4

• (1) A person who immediately before 1st April 1974—

• (a) was a justices' clerk (inner London area) or other officer employed by the Committee of magistrates for the inner London area, and

• (b) was by virtue of regulation 2(1) of the Superannuation (Inner London Magistrates' Courts) Regulations 1965[^f00131] entitled to superannuation rights corresponding with those to which he was entitled in respect of his service before 1st April 1965 as a justices' clerk in the county of London or an officer employed by the County of London Magistrates' Courts Committee,

is eligible to be a member of the Scheme unless there has since been a period of 12 months or more during which he was not such a clerk or officer as is mentioned in sub-paragraph (a) or, in the case of such other officers as are mentioned in paragraph (a), an officer employed by the magistrates' courts committee for the inner London area.

• (2) In their application to a person within sub-paragraph (1), these regulations have effect as if the committee of magistrates for the inner London area were an LGPS employer.

5

• (1) Every employee of a subsidiary (other than a public transport company) of a passenger transport executive shall for the purposes of these regulations be deemed to be in employment with that executive.

• (2) Every employee of a public transport company (“the first company”) in relation to whom a resolution under regulation 4 of the Local Government Superannuation (Miscellaneous Provisions) Regulations 1986[^f00132] has effect shall for the purposes of these regulations be deemed to be in employment with the passenger transport executive or district council who passed the resolution.

• (3) If a person in relation to whom such a resolution has continued to have effect becomes an employee of another public transport company (“the second company”), then for the purposes of these regulations he shall, unless he then becomes an admission agreement employee, be deemed to be in employment—

• (a) if the second company’s controlling authority—

• (i) is not the body who passed the resolution or a composite authority of which that body was a component council, but

• (ii) is an authority which has, or a composite authority each of whose component councils has, also passed such a resolution,

with the controlling authority of the second company (or, where that authority is a composite authority, with such one of its component councils as the authority may decide), and

• (b) if the second company is a subsidiary of a passenger transport authority and has employees to whom sub-paragraph (2) applies by virtue of such a resolution, with the passenger transport executive or district council who passed the resolution.

• (4) If the undertaking of the first company is divided among two or more companies formed under section 61 of the Transport Act 1985[^f00133] by a passenger transport authority, an employee of any one of those companies (“the transferee company”) in relation to whom such a resolution has continued to have effect shall, unless he then becomes an admission agreement employee, for the purposes of these regulations be deemed to be in employment with the passenger transport executive who passed the resolution.

• (5) If a person to whom sub-paragraph (2), (3) or (4) applies becomes an employee of a subsidiary of the first company, the second company or, as the case may be, the transferee company, the relevant sub-paragraph continues to apply to him as if he had remained an employee of the company in question.

• (6) Sub-paragraphs (2) to (4) cease to apply to a person if the first company, the second company or, as the case may be, the transferee company ceases to be a public transport company.

• (7) In sub-paragraphs (1) to (6)—

• (a) “controlling authority”, “composite authority” and “component council” have the meanings given in section 72 of the Transport Act 1985, and

• (b) “subsidiary” has the meaning given in section 137(1) of that Act.

6

• (1) Every employee of a public airport company (“the first airport company”) in relation to whom a resolution under regulation 2 of the Local Government Superannuation (Miscellaneous Provisions) Regulations 1987[^f00134] has effect shall for the purposes of these regulations be deemed to be in employment with the body who passed the resolution.

• (2) If a person in relation to whom such a resolution has continued to have effect becomes an employee of another public airport company (“the second airport company”) whose controlling authority—

• (a) is not the body who passed the resolution or a composite authority of which that body was a constituent council, but

• (b) is an authority which has, or a composite authority one at least of whose constituent councils has, also passed such a resolution,

then, for the purposes of these regulations he shall, unless he then becomes an admission agreement employee, be deemed to be in employment with the controlling authority of the second airport company (or, where that authority is a composite authority, with such one of its constituent councils as the authority may decide).

• (3) If a person to whom sub-paragraph (1) or (2) applies becomes an employee of a subsidiary of the first airport company or, as the case may be, the second airport company, the relevant sub-paragraph continues to apply to him as if he had remained an employee of the company in question.

• (4) Sub-paragraphs (1) and (2) cease to apply to a person if the first airport company or, as the case may be, the second airport company ceases to be a public airport company.

• (5) In sub-paragraphs (1) to (4)—

• (a) “controlling authority”, “composite authority” and “constituent council” have the meanings given in section 16 of the Airports Act 1986[^f00135]; and

• (b) “subsidiary” has the meaning given in section 82(1) of that Act.

SCHEDULE B4 — BODIES WITH WHOM ADMISSION AGREEMENTS MAY BE MADE

1

A body (other than the governors or managers of a voluntary school within the meaning of the Education Act 1944[^f00136])—

• (a) who provide a public service in the United Kingdom otherwise than for the purposes of gain,

• (b) to whose funds any local authority contribute, or

• (c) to whom any grant is made out of money provided by Parliament.

2

A body representative—

• (a) of local authorities,

• (b) of local authorities and officers of local authorities, or

• (c) of officers of local authorities,

being, in the case of paragraph (c), a body formed for the purpose of consultation as to the common interests of those authorities and the discussion of matters relating to local government.

3

The Housing Corporation.

4

Housing for Wales.

5

The Commission for the New Towns.

SCHEDULE B5 — MISCELLANEOUS EXCEPTIONS TO ELIGIBILITY UNDER REGULATION B1

1

A person is not eligible to be a member of the Scheme if he is—

• (a) a chaplain to whom the Church of England Pensions Regulations 1988[^f00137] apply;

• (b) an employee in respect of whom contributions are made to the Merchant Navy Officers Pension Fund;

• (c) a person who is entitled as mentioned in section 28 of the Kingston upon Hull Act 1984[^f00138] (superannuation of telephone employees).

2

A person is not eligible to be a member of the Scheme by virtue of being an employee of a magistrates' courts committee if he gave notice under the proviso to section 20(1) of the Act of 1937 electing that that Act should not apply to his clerkship.

3

A person is not eligible to be a member of the Scheme by virtue of being an employee of a probation committee if he gave notice in accordance with Article 1 of the Probation Officers (Superannuation) Order 1948[^f00139].

4

A person appointed under section 9(2) of the Museum of London Act 1965[^f00140] to act as secretary or treasurer of the Board of Governors of the Museum of London is not eligible to be a member of the Scheme by virtue of the Board being specified in Part II of Schedule B1.

5

A person who is (or is deemed to be) a variable-time employee of a body mentioned in paragraph 3, 4 or 5 of Part II of Schedule B1 is not eligible to be a member of the Scheme in respect of that employment.

6

A person is not eligible to be a member of the Scheme in respect of his part-time employment as a member of a fire brigade maintained in pursuance of the Fire Services Act 1947[^f00141] on terms under which he is or may be required to engage in fire fighting.

7

A person who is an employee of a body mentioned in paragraph 6 of Part II of Schedule B1 is not eligible to be a member of the Scheme by virtue of that paragraph unless—

• (a) immediately before the start of his employment with the company there mentioned he was employed by a body specified in part I of that Schedule; and

• (b) he is not an admission agreement employee.

SCHEDULE B6 — RELEVANCE OF MEMBERSHIP FOR PURPOSES OF SCHEME

PART I — EXCLUSION OF CERTAIN MEMBERSHIP FOR CERTAIN PURPOSES

Disregard of “superannuable membership” in determining entitlement to benefits

1

• (1) Subject to sub-paragraph (2), for the purpose of determining entitlement to any benefit, no account shall be taken of any kind of superannuable membership, that is to say—

• (a) any period of added years,

• (b) any additional period of membership which counts as such by virtue of regulation B7(6), B16 B17 or C9 of these regulations or regulations D4 to D7 or D13 of the 1986 regulations,

• (c) any period which by virtue of interchange rules became reckonable under former regulations only for the purpose of calculating the amount of benefits, or

• (d) subject to sub-paragraph (2), any period of membership which counts as such by virtue of regulation K14(1)(a) (transfer values).

• (2) Such membership as is mentioned in paragraph (1)(d) is to be taken into account for the purpose of determining entitlement under regulation D19.

Death grants

2

The period of membership mentioned in paragraphs (2) and (3)(b) of regulation E5 does not include a period in respect of which—

• (a) a return of contributions has been made, or

• (b) payment under regulation C13 has been or is to be treated as having been completed.

Return of contributions: reduction of membership as respects preserved benefits

3

Where a person has become entitled to preserved benefits and subsequently receives a return of contributions but regulation D12(1)(a) does not apply, for the purposes of—

• (a) regulation D2 (“standard retirement pension” and “standard retirement grant”),

• (b) regulation D7(2) (entitlement to additional period in cases of retirement for ill-health), and

• (c) Schedule D2 (retirement grants),

his period of membership shall be taken to be the period of membership which he is entitled to count after he receives the return of contributions, excluding any period of membership to which the return of contributions relates.

Re-employed pensioners: disregard of certain former membership

4

• (1) Subject to Part II of Schedule D5 (combined benefits), a member who—

• (a) has entered the employment of an LGPS employer or former local authority after becoming entitled to receive payment in respect of any superannuation benefit (other than a superannuation benefit under the National Insurance Act 1965[^f00142]), or

• (b) has entered such employment after becoming entitled to a benefit under regulation D11 and has given notice under regulation D12(1)(c) (retention of entitlement to preserved benefits), or

• (c) by virtue of regulation K1 of the 1974 regulations—

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

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

is not entitled to count as a period of membership any period—

• (I) of which account has been taken for the purpose of determining whether he was entitled to that benefit, or

• (II) of which account has been or is to be taken for the purpose of calculating its amount.

• (2) Subject to Part II of Schedule D5, a member who—

• (a) ceased after 5th April 1975 and before 30th March 1978 to hold a local government employment (“the first employment”),

• (b) within one month and one day after ceasing to hold the first employment—

• (i) entered the employment in which he is a member, and

• (ii) became a member in relation to that employment, 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 count as a period of membership any period of which the return of contributions was made.

• (3) Subject to Part II of Schedule D5, a member who—

• (a) on ceasing to hold a local government employment became entitled to a benefit under regulation D9 or D11, 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 pension fund (within the meaning of regulation C22),

is not entitled to count as a period in respect of membership any period in respect of which the return of contributions was made.

• (4) Subject to Part II of Schedule D5, a member who—

• (a) on ceasing to hold a local government employment became entitled to a benefit under regulation D9 or D11,

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

• (c) did not enter the employment in which he is a member after becoming entitled to receive payment in respect of any superannuation benefit (other than a superannuation benefit under the National Insurance Act 1965[^f00143]), and

• (d) has not given notice under regulation D12(1)(c) (retention of entitlement to preserved benefits),

is not entitled to count as a period of membership any period in respect of which the return of contributions was made.

• (5) Subject to paragraph (6), a member who—

• (a) before entering the employment in which he is a member 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, the 1986 regulations or these regulations,

is not entitled to count as a period of membership any period in respect of which the return of contributions was made.

• (6) Paragraph (5) does not apply where paragraph (2), (3)(a) or (4)(a), (c) and (d) applies.

• (7) Where—

• (a) before entering the employment in which he is a member, a member 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—

• (i) an administering authority,

• (ii) a body maintaining a superannuation fund under Part I of the Act of 1937, or

• (iii) a local Act authority,

the member is not entitled to count as a period of membership any period in respect of which the transfer value was paid.

• (8) A woman who exercises, in accordance with section 39 or 41 of the Employment Protection (Consolidation) Act 1978[^f00144], a right to return to work after being absent from work wholly or partly because of pregnancy or confinement is, unless she has given notice under regulation D12(1)(c) (retention of entitlement to preserved benefits), to be treated as not having entered a local government employment in any of the circumstances mentioned in this paragraph.

PART II — RELEVANCE OF FORMER AND RELATED MEMBERSHIP FOR CERTAIN PURPOSES

Total period of membership to include former and related membership for some purposes of entitlement etc.

5

In the following provisions, namely—

• (a) paragraphs (a) and (b) of the definition of “normal retirement date” in regulation C3(1);

• (b) regulation C21(1) (return of contributions);

• (c) regulation D3 (statutory pension entitlement);

• (d) regulation D7(2) (entitlement to additional period under Schedule D3 in cases of early retirement on grounds of ill-health);

• (e) regulation D8(1) (entitlement to ill-health retirement grants);

• (f) regulation F2(2)(a) (amount of member’s spouse’s long-term pension);

• (g) regulation K7(2)(b) (reduction of transfer values: pre-1988 service);

the references to a member’s total period of membership include the periods to which this Part of this Schedule applies by virtue of paragraphs 6 to 11.

Former “qualifying service”

6

Any period which any person was immediately before the commencement date entitled to count as qualifying service for any purpose (or would have been so entitled if he had been a member), shall, subject to the following provisions of this Part of this Schedule, count as a period to which this Part of this Schedule applies for that purpose (or if he is not such a member, shall so count if he becomes a member in relation to it) and shall so count as a period of the same length as it then counted for that purpose.

Previous service of certain variable-time employees

7

In the case of a person who—

• (a) while a member in the whole-time or part-time employment of a LGPS employer becomes a variable time employee of any such employer; and

• (b) while remaining a member in the whole-time or part-time employment becomes a member in the variable-time employment,

any period which at the time he becomes a member in the variable-time employment he is entitled to count as a period of membership or as a period to which this Part of this Schedule applies in relation to the whole-time or part-time employment counts as a period to which this Part of this Schedule applies in relation to the variable-time employment.

Previous service of certain re-employed pensioners

8

• (1) In the case of a person who—

• (a) has become entitled to a retirement pension under the Scheme, (otherwise than by virtue of regulation D19(1)), and

• (b) enters further employment with any LGPS employer in which he becomes a member, the period in respect of which he became entitled to the retirement pension counts as a period to which this Part of this Schedule applies in relation to the further employment.

• (2) In the case of 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) of the 1986 regulations (or any corresponding previous provision) enters further employment with a LGPS employer in which he becomes a member; 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 (within the meaning of regulation C22) to the appropriate pension fund,

the period in respect of which the return of contributions was made counts as a period to which this Part of this Schedule applies.

• (3) In sub-paragraph (1) “retirement pension” includes—

• (a) a short service grant under the Benefits regulations,

• (b) an ill-health grant under regulation D8 of these regulations or under regulation E4 of the 1986 regulations,

• (c) a superannuation allowance under Part I of the Act of 1937, and

• (d) an annual pension under the former regulations.

Previous service of certain part-time employees

9

• (1) In the case of a person who—

• (a) became a member by virtue of an election under paragraph 1(1) of Part IV of Schedule 2 to the 1986 regulations made before 1st April 1988 or by virtue of paragraph 4 of that Part, or

• (b) became a member in a whole-time employment at any time after 31st March 1974 and before 1st April 1988 and had previously been in a part-time employment under a LGPS employer,

any previous period of employment under a LGPS employer after the material date, except a period which was followed by one of 12 months or more during which he was not employed by such an employer counts as a period to which this Part of this Schedule applies in relation to the employment in which he is a member.

• (2) For the purpose of sub-paragraph (1), “the material date” is the earliest date from which, if Part IV of Schedule 2 to the 1986 regulations had come into force on 1st April 1974, an election or, as the case may be, a deemed election by him could have effect.

Transfers in

10

Any period which a person is entitled to count under regulation K14(1)(b) counts as a period to which this Part of this Schedule applies.

Excluded periods

11

Paragraph 4(5) and (7) have effect as respects the counting of a period as a period to which this Part of this Schedule applies as they have effect as respects the counting of periods of membership.

SCHEDULE C1 — APPROPRIATE PENSION FUND

PART I — PERSONS WHOSE FUND IS THE PENSION FUND MAINTAINED BY LONDON PENSIONS FUND AUTHORITY

1

A person who—

• (a) is an employee of a London borough council or of the Common Council,

• (b) immediately before 1st April 1974 was by virtue of article 14 or 15 of the London Authorities (Superannuation) Order 1965[^f00145] entitled to participate in the benefits of the superannuation fund maintained under Part I of the Act of 1937 by the Greater London Council,

• (c) became a pensionable employee (within the meaning of the 1986 regulations) on 1st April 1974, and

• (d) has since 1st April 1974 continued in the employment of the same London borough council, or, as the case may be, of the Common Council.

2

A person who—

• (a) is eligible to be a member of the Scheme by virtue of paragraph 3(1) of Schedule B3, and

• (b) immediately before 1st April 1974 was entitled to participate in the benefits of the superannuation fund maintained under Part I of the Act of 1937 by the Greater London Council.

3

A person who—

• (a) is eligible to be a member of the Scheme by virtue of paragraph 4(1) of Schedule B3,

• (b) is an employee of—

• (i) the probation committee for any area in Greater London other than the City of London probation area,

• (ii) the London Residuary Body established by section 57(1)(a) of the Local Government Act 1985[^f00146],

• (iii) the Lee Valley Regional Park Authority,

• (iv) the London Fire and Civil Defence Authority established by section 27 of that Act,

• (v) the London Waste Regulation Authority, the West London Waste Authority, the North London Waste Authority, the East London Waste Authority or the Western Riverside Waste Authority (all of which authorities were established by the Waste Regulation and Disposal (Authorities) Order 1985[^f00147]), or

• (vi) the Commission for Local Administration in England,

• (c) within one month and a day after ceasing to be an employee of the Inner London Education Authority established by section 18 of the Local Government Act 1985, became an employee of a London borough council or of the Common Council, or

• (d) at any time after 31st March 1990 ceased to be an employee of the London Residuary Body, and within one month and a day after so ceasing became an employee of a London borough council or of the Common Council.

PART II — FUNDS MAINTAINED BY MISCELLANEOUS AUTHORITIES

4

In relation to an employee of the Commission for Local Administration in Wales, the appropriate pension fund is the fund maintained by South Glamorgan County Council.

5

In relation to a person who—

• (a) is eligible to be a member of the Scheme by virtue of paragraph 3(1) of Schedule B3, and

• (b) immediately before 1st April 1974 was entitled to participate in the benefits of the superannuation fund maintained under Part I of the Act of 1937 by Newham London borough council,

the appropriate pension fund is the fund maintained by that council.

6

• (1) Subject to regulation C1(2), in relation to a member employed by a further education corporation, a higher education corporation, a designated institution or the governing body of a grant-maintained school, the appropriate pension fund is—

• (a) in the case of an institution or school formerly assisted or maintained by the Inner London Education Authority, or a corporation which has been established for the purpose of conducting an institution or school formerly assisted or maintained by that Authority, the fund maintained by the London Pensions Fund Authority;

• (b) in the case of a school, corporation or institution the whole or greater part of which is situated in a metropolitan county, the fund maintained by the relevant authority specified in paragraph 7 or 8 of this Schedule in relation to the county in which the whole or greater part of the school, corporation or institution is situated,

• (c) in any other case, the fund maintained by the administering authority within whose area the whole or greater part of the school, corporation or institution is situated.

• (2) For the purposes of sub-paragraph (1)—

• (a) a further education corporation and a higher education corporation shall be treated as situated where the institution conducted by the corporation is situated; and

• (b) “assisted” and “maintained”, in relation to an institution or school, have the same meaning as in the Education Act 1944[^f00148].

7

In relation to an employee of a body the greater part of whose area falls within one of the metropolitan counties mentioned in this paragraph, the appropriate pension fund is the fund maintained—

• (a) in the case of Greater Manchester, by Tameside district council;

• (b) in the case of Merseyside, by Wirral district council;

• (c) in the case of Tyne and Wear, by South Tyneside district council;

• (d) in the case of West Midlands, by Wolverhampton district council; and

• (e) in the case of West Yorkshire, by Bradford district council.

8

In relation to an employee of a body the greater part of whose area falls within the metropolitan county of South Yorkshire, the appropriate pension fund is the fund maintained by the South Yorkshire Pensions Authority.

SCHEDULE C2 — FURTHER PROVISIONS CONCERNING MEANING OF “REMUNERATION”

Part-timers

1

For the purpose of calculating a member’s standard contributions under regulation C4, the remuneration of a part-time employee for any period (other than a period during which he was absent from duty by reason of illness or injury with reduced or no remuneration) is to be taken to be the remuneration he would have received if during that period he had worked no more and no less than the contractual hours.

Statutory payments during absence

2

Subject to paragraph 3(b), for the purpose of calculating a member’s standard contributions under regulation C4, any reduction in remuneration by reason of the actual or assumed enjoyment by the employee during any period of absence from duty of any statutory entitlement shall be disregarded.

3

For the purposes of regulation C6—

• (a) a woman’s remuneration includes any statutory maternity pay payable to her under the Social Security Contributions and Benefits Act 1992[^f00149], and

• (b) in calculating the contributions which an employee would have been required to make under regulation C4, regard shall be had to any reduction in her remuneration during a period of maternity absence by reason of the actual or assumed enjoyment of such statutory maternity pay.

4

In regulation C7 “remuneration” does not include any guarantee payment under Part II of the Employment Protection (Consolidation) Act 1978[^f00150].

5

For the purpose of calculating the amount of any benefit payable under these regulations to a person to whom regulation C8 applies, his remuneration in respect of any period of his relevant service (as defined in that regulation) shall be deemed to be the amount by reference to which the calculation would have been made if he had continued to be employed in his former employment.

Additional periodical payments: “remuneration for the time being”

6

• (1) Subject to sub-paragraph (2), for the purposes of regulations C11(1) and C15(1), in relation to any additional periodical payment falling to be paid by a member, his remuneration for the time being is the remuneration received by him for the interval at the end of which the payment falls to be paid.

• (2) For the purposes of sub-paragraph (1)—

• (a) a member is to be taken to have received for any period for which, while a contract of employment subsisted, he was absent from duty with reduced or no remuneration (otherwise than by reason of illness or injury) the remuneration that he would have received but for his absence from duty, and

• (b) any reduction in remuneration by reason of the actual or assumed enjoyment by the member during any period of absence from duty (other than a period of maternity absence), of any statutory entitlement shall be disregarded.

Motor vehicles

7

Where a member’s contribution under regulation C2 or C3 of the 1986 regulations in respect of a period including 31st December 1992 was based on a remuneration which, for the purposes of the 1986 Regulations as in force at that date, included an amount representing the money value to him of the provision of a motor vehicle, then the money value to him of the provision of such a vehicle shall be treated as included in his remuneration for the purposes of these regulations until the earlier of—

• (a) the date on which he ceases to be employed by the employing authority who were employing him on that date; or

• (b) the date on which a motor vehicle is no longer provided for him.

Power to agree notional remuneration

8

• (1) A LGPS employer may from time to time enter with the bodies or persons representative of any class or description of its employees into an agreement specifying the method by which there shall be determined—

• (a) an amount representing the whole of the remuneration, in respect of the period during which the agreement remains in force, of a member of that class or, as the case may be, an employee of that description, or

• (b) such part of his remuneration in respect of that period as is so specified.

• (2) Where such an agreement is in force, then the whole or, as the case may be, the specified part of the remuneration of an employee who is a member of the class or, as the case may be, is of the description specified, shall, in respect of the period during which that agreement remains in force and the employee remains in employment with the LGPS employer in question as an employee of that class or description, be deemed for the purposes of these regulations to be the amount determined in accordance with the method specified.

• (3) Where a LGPS employer enters into an agreement under sub-paragraph (1), they shall notify in writing every employee of theirs who is a member of a class or, as the case may be, an employee of a description, to which the agreement relates, including in the notification a conspicuous statement directing the attention of the employee to the place where he may obtain information about details of the agreement.

• (4) The notification required by sub-paragraph (3) shall be sent to an employee—

• (a) if he is in the employment of the LGPS employer on the date the agreement was made, as soon as is reasonably practicable after that date; and

• (b) if he enters the employment later, within three months after entering it.

SCHEDULE C3 — APPROPRIATE PERCENTAGES: CALCULATION OF ADDITIONAL PAYMENTS

PART 1 — PAYMENTS UNDER REGULATION C11

Age on next birthday after election	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below
	60	Over 60 and under 61	61 and under 62	62 and under 63	63 and under 64	64 and under 65	65
26	0.58
27	0.60
28	0.62
29	0.64
30	0.66
31	0.68
32	0.71
33	0.74
34	0.77
35	0.80
36	0.84	0.83
37	0.88	0.87	0.82
38	0.93	0.91	0.86	0.81
39	0.98	0.96	0.90	0.85	0.80
40	1.03	1.01	0.95	0.90	0.84	0.80
41	1.09	1.07	1.00	0.95	0.89	0.84	0.81
42	1.16	1.14	1.06	1.00	0.94	0.88	0.85
43	1.23	1.22	1.13	1.06	0.99	0.93	0.89
44	1.31	1.30	1.20	1.12	1.05	0.98	0.93
45	1.40	1.39	1.28	1.19	1.11	1.04	0.98
46	1.51	1.49	1.37	1.27	1.18	1.10	1.04
47	1.64	1.61	1.48	1.36	1.26	1.17	1.11
48	1.79	1.75	1.61	1.47	1.35	1.25	1.18
49	1.97	1.92	1.76	1.60	1.45	1.34	1.26
50	2.18	2.13	1.93	1.75	1.57	1.44	1.35
51	2.42	2.38	2.12	1.92	1.71	1.56	1.45
52	2.74	2.69	2.36	2.11	1.88	1.70	1.57
53	3.15	3.09	2.66	2.33	2.08	1.86	1.71
54	3.68	3.62	3.05	2.63	2.31	2.05	1.87
55	4.44	4.36	3.57	3.02	2.60	2.28	2.06
56	5.53	5.45	4.30	3.53	2.98	2.56	2.29
57	7.40	7.28	5.36	4.23	3.49	2.94	2.58
58	11.08	10.90	7.17	5.30	4.18	3.43	2.95
59	22.25	21.88	10.70	7.06	5.21	4.12	3.45
60			21.50	10.55	6.95	5.12	4.12
61				21.11	10.37	6.83	5.14
62					20.41	10.18	6.84
63						20.14	10.25
64							20.32
Age on next birthday after election	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below
---	---	---	---	---	---	---	---
	60	Over 60 and under 61	61 and under 62	62 and under 63	63 and under 64	64 and under 65	65
26	0.59
27	0.61
28	0.63
29	0.65
30	0.68
31	0.71
32	0.74
33	0.77
34	0.80
35	0.83
36	0.87	0.86
37	0.91	0.90	0.85
38	0.96	0.94	0.89	0.83
39	1.01	0.99	0.93	0.87	0.82
40	1.07	1.05	0.98	0.91	0.86	0.80
41	1.13	1.11	1.03	0.96	0.90	0.84	0.80
42	1.20	1.18	1.09	1.01	0.95	0.88	0.84
43	1.28	1.26	1.16	1.07	1.00	0.93	0.88
44	1.37	1.34	1.23	1.14	1.06	0.98	0.93
45	1.46	1.43	1.31	1.21	1.12	1.04	0.98
46	1.57	1.54	1.40	1.29	1.19	1.11	1.04
47	1.70	1.67	1.51	1.38	1.27	1.18	1.11
48	1.85	1.82	1.64	1.49	1.36	1.26	1.18
49	2.03	1.99	1.79	1.62	1.46	1.35	1.26
50	2.24	2.20	1.96	1.77	1.58	1.45	1.35
51	2.50	2.46	2.17	1.94	1.72	1.57	1.45
52	2.83	2.78	2.42	2.14	1.89	1.71	1.57
53	3.24	3.19	2.73	2.38	2.09	1.87	1.71
54	3.80	3.73	3.13	2.69	2.33	2.06	1.87
55	4.58	4.50	3.67	3.08	2.63	2.30	2.06
56	5.73	5.64	4.40	3.60	3.02	2.59	2.30
57	7.66	7.53	5.51	4.33	3.54	2.96	2.59
58	11.47	11.26	7.36	5.40	4.24	3.47	2.96
59	22.86	22.45	11.05	7.20	5.30	4.15	3.46
60			21.15	10.79	7.05	5.17	4.14
61				21.64	10.59	6.89	5.17
62					20.72	10.24	6.87
63						20.34	10.29
64							20.46
Age on next birthday after election	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below
---	---	---	---	---	---	---	---
	60	Over 60 and under 61	61 and under 62	62 and under 63	63 and under 64	64 and under 65	65
46	1.60	1.58	1.44	1.33	1.23	1.14	1.08
47	1.74	1.71	1.55	1.43	1.32	1.22	1.15
48	1.90	1.86	1.68	1.54	1.42	1.31	1.23
49	2.09	2.04	1.83	1.66	1.53	1.40	1.31
50	2.31	2.26	2.01	1.81	1.65	1.50	1.40
51	2.57	2.52	2.22	1.99	1.79	1.62	1.50
52	2.91	2.85	2.48	2.20	1.96	1.76	1.62
53	3.34	3.28	2.80	2.45	2.16	1.92	1.76
54	3.90	3.83	3.21	2.76	2.41	2.12	1.92
55	4.72	4.62	3.76	3.16	2.72	2.37	2.12
56	5.88	5.77	4.53	3.69	3.11	2.67	2.36
57	7.87	7.73	5.66	4.44	3.63	3.04	2.66
58	11.82	11.59	7.56	5.55	4.36	3.56	3.04
59	23.73	23.27	11.30	7.42	5.43	4.27	3.56
60		22.73	11.10	7.26	5.32	4.26
61				22.32	10.84	7.09	5.32
62					21.32	10.57	7.09
63					20.93	10.64
64							21.10
Age on next birthday after election	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below
---	---	---	---	---	---	---	---
	60	Over 60 and under 61	61 and under 62	62 and under 63	63 and under 64	64 and under 65	65
46	1.76	1.72	1.57	1.44	1.32	1.21	1.14
47	1.91	1.86	1.69	1.54	1.41	1.29	1.21
48	2.08	2.03	1.83	1.66	1.51	1.38	1.29
49	2.28	2.23	1.99	1.80	1.62	1.48	1.38
50	2.52	2.47	2.18	1.96	1.75	1.59	1.48
51	2.81	2.75	2.41	2.15	1.91	1.72	1.59
52	3.18	3.12	2.69 2.37	2.10	1.87	1.72
53	3.64	3.57	3.04	2.64	2.32	2.05	1.87
54	4.27	4.18	3.50	2.98	2.58	2.26	2.05
55	5.14	5.05	4.09	3.41	2.91	2.52	2.26
56	6.44	6.31	4.91	4.00	3.33	2.84	2.52
57	8.61	8.43	6.14	4.80	3.90	3.26	2.84
58	12.89	12.63	8.21	5.99	4.68	3.80	3.24
59	25.72	25.16	12.32	7.99	5.85	4.55	3.79
60			24.72	11.97	7.78	5.68	4.53
61				24.05	11.69	7.57	5.65
62					22.83	11.24	7.52
63						22.33	11.28
64							22.44

PART II — LUMP SUM COST OF EACH ADDED YEAR WHICH CANNOT BE BOUGHT BY ANNUAL CONTRIBUTIONS BECAUSE OF THE 15 PER CENT. LIMITS

Age on next birthday after election	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below
	60	Over 60 and under 61	61 and under 62	62 and under 63	63 and under 64	64 and under 65	65
40	18.60	18.40	17.90	17.50	17.10	16.70	16.50
41	18.70	18.40	18.00	17.60	17.20	16.70	16.50
42	18.80	18.50	18.00	17.60	17.20	16.80	16.60
43	18.90	18.60	18.10	17.70	17.20	16.80	16.60
44	19.00	18.70	18.20	17.80	17.30	16.90	16.70
45	19.10	18.80	18.30	17.90	17.40	16.90	16.70
46	19.20	18.90	18.40	18.00	17.50	17.00	16.80
47	19.30	19.00	18.50	18.10	17.60	17.10	16.90
48	19.40	19.10	18.60	18.20	17.70	17.20	17.00
49	19.50	19.20	18.70	18.30	17.80	17.30	17.10
50	19.70	19.40	18.80	18.40	17.90	17.40	17.20
51	19.90	19.60	19.00	18.50	18.00	17.50	17.30
52	20.10	19.80	19.20	18.70	18.10	17.60	17.40
53	20.30	20.00	19.40	18.90	18.30	17.70	17.50
54	20.50	20.20	19.60	19.10	18.50	17.80	17.60
55	20.70	20.40	19.80	19.30	18.70	18.00	17.80
56	20.90	20.60	20.00	19.50	18.90	18.20	18.00
57	21.20	20.90	20.20	19.70	19.10	18.40	18.20
58	21.50	21.20	20.50	19.90	19.30	18.60	18.40
59	21.80	21.50	20.80	20.10	19.50	18.80	18.60
60			21.10	20.40	19.70	19.10	18.80
61				20.70	19.90	19.30	19.00
62					20.10	19.50	19.30
63						19.70	19.60
64							19.90
Age on next birthday after election	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below
---	---	---	---	---	---	---	---
	60	Over 60 and under 61	61 and under 62	62 and under 63	63 and under 64	64 and under 65	65
40	19.40	19.10	18.60	18.00	17.40	16.90	16.60
41	19.60	19.30	18.70	18.10	17.50	17.00	16.70
42	19.70	19.40	18.80	18.20	17.60	17.10	16.80
43	19.80	19.50	18.90	18.30	17.80	17.20	16.90
44	19.90	19.60	19.00	18.40	17.90	17.30	17.00
45	20.10	19.70	19.10	18.50	18.00	17.40	17.10
46	20.20	19.90	19.20	18.60	18.10	17.50	17.20
47	20.40	20.00	19.40	18.80	18.20	17.60	17.30
48	20.50	20.20	19.50	18.90	18.30	17.70	17.40
49	20.60	20.30	19.60	19.00	18.40	17.80	17.50
50	20.80	20.40	19.80	19.20	18.60	17.90	17.60
51	21.00	20.60	19.90	19.30	18.70	18.00	17.70
52	21.10	20.80	20.10	19.40	18.80	18.20	17.90
53	21.30	21.00	20.30	19.60	19.00	18.30	18.00
54	21.50	21.20	20.40	19.80	19.10	18.40	18.10
55	21.70	21.40	20.60	19.90	19.20	18.60	18.20
56	21.90	21.60	20.80	20.10	19.40	18.70	18.30
57	22.10	21.80	21.00	20.30	19.60	18.80	18.50
58	22.30	22.00	21.20	20.50	19.80	19.00	18.70
59	22.60	22.20	21.40	20.70	20.00	19.20	18.90
60			21.70	20.90	20.20	19.40	19.10
61				21.20	20.40	19.60	19.30
62					20.50	19.80	19.50
63						20.00	19.80
64							20.10
Age on next birthday after election	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below
---	---	---	---	---	---	---	---
	60	Over 60 and under 61	61 and under 62	62 and under 63	63 and under 64	64 and under 65	65
46	20.20	19.90	19.30	18.70	18.20	17.60	17.30
47	20.40	20.00	19.40	18.80	18.30	17.70	17.40
48	20.60	20.20	19.50	18.90	18.40	17.80	17.50
49	20.80	20.40	19.60	19.00	18.50	17.90	17.60
50	21.00	20.60	19.80	19.20	18.60	18.00	17.70
51	21.20	20.80	20.00	19.40	18.70	18.10	17.80
52	21.40	21.00	20.20	19.60	18.80	18.20	17.90
53	21.60	21.20	20.40	19.80	19.00	18.30	18.00
54	21.80	21.40	20.60	20.00	19.20	18.50	18.10
55	22.00	21.60	20.80	20.20	19.40	18.70	18.30
56	22.30	21.90	21.00	20.40	19.60	18.90	18.50
57	22.60	22.20	21.30	20.60	19.80	19.10	18.70
58	22.90	22.50	21.60	20.80	20.00	19.30	18.90
59	23.20	22.80	21.90	21.10	20.30	19.50	19.10
60			22.30	21.40	20.60	19.80	19.40
61				21.80	19.90	20.10	19.70
62					21.10	20.30	20.00
63						20.50	20.30
64							20.70
Age on next birthday after election	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below	Percentage to be used by reference to the normal retirement age below
---	---	---	---	---	---	---	---
	60	Over 60 and under 61	61 and under 62	62 and under 63	63 and under 64	64 and under 65	65
46	22.60	22.20	21.40	20.70	19.90	19.20	18.80
47	22.70	22.30	21.50	20.80	20.00	19.30	18.90
48	22.90	22.50	21.60	20.90	20.10	19.40	19.00
49	23.10	22.70	21.80	21.00	20.20	19.50	19.10
50	23.30	22.90	22.00	21.10	20.30	19.60	19.20
51	23.50	23.10	22.20	21.30	20.40	19.70	19.30
52	23.70	23.30	22.40	21.50	20.60	19.80	19.40
53	23.90	23.50	22.60	21.70	20.80	19.90	19.50
54	24.10	23.70	22.80	21.90	21.00	20.10	19.60
55	24.30	23.90	23.00	22.10	21.20	20.30	19.80
56	24.50	24.10	23.20	22.10	21.40	20.50	20.00
57	24.80	24.30	23.40	22.50	21.60	20.70	20.20
58	25.10	24.60	23.60	22.70	21.80	29.90	20.40
59	25.40	24.90	23.90	22.90	22.00	21.10	20.60
60			24.20	23.20	22.30	21.30	20.80
61				23.60	22.60	21.50	21.10
62					22.80	21.70	21.40
63						21.90	21.70
64							22.00

PART III — PAYMENTS UNDER REGULATION C15

Age on next birthday after election	Percentage to be used by reference to the specified birthday below	Percentage to be used by reference to the specified birthday below	Percentage to be used by reference to the specified birthday below	Percentage to be used by reference to the specified birthday below	Percentage to be used by reference to the specified birthday below	Percentage to be used by reference to the specified birthday below
	60	61	62	63	64	65
25	0.07
26	0.07
27	0.07
28	0.07
29	0.08
30	0.08
31	0.08
32	0.08
33	0.09
34	0.09
35	0.09
36	0.10
37	0.10	0.10
38	0.11	0.10	0.10
39	0.12	0.11	0.10	0.09
40	0.12	0.11	0.11	1.10	0.09
41	0.13	0.12	0.11	0.10	0.10	0.09
42	0.14	0.13	0.12	0.11	0.10	0.10
43	0.14	0.13	0.12	0.12	0.11	0.10
44	0.15	0.14	0.13	0.12	0.11	0.11
45	0.16	0.15	0.14	0.13	0.12	0.11
46	0.17	0.16	0.15	0.14	0.13	0.12
47	0.19	0.17	0.16	0.15	0.14	0.13
48	0.21	0.19	0.17	0.16	0.15	0.14
49	0.23	0.21	0.18	0.17	0.16	0.15
50	0.25	0.23	0.20	0.18	0.17	0.16
51	0.28	0.25	0.22	0.20	0.18	0.17
52	0.32	0.28	0.25	0.22	0.20	0.18
53	0.37	0.32	0.28	0.24	0.22	0.20
54	0.43	0.36	0.31	0.27	0.24	0.22
55	0.52	0.42	0.36	0.31	0.27	0.24
56	0.65	0.51	0.42	0.35	0.30	0.27
57	0.87	0.63	0.50	0.41	0.34	0.30
58	1.30	0.84	0.62	0.49	0.40	0.35
59	2.62	1.26	0.83	0.61	0.48	0.41
60		2.53	1.24	0.82	0.60	0.48
61			2.48	1.22	0.80	0.60
62				2.40	1.20	0.80
63					2.37	1.21
64						2.39
Age on next birthday after election	Percentage to be used by reference to the specified birthday below	Percentage to be used by reference to the specified birthday below	Percentage to be used by reference to the specified birthday below	Percentage to be used by reference to the specified birthday below	Percentage to be used by reference to the specified birthday below	Percentage to be used by reference to the specified birthday below
---	---	---	---	---	---	---
	60	61	62	63	64	65
21	0.015
22	0.016
23	0.016
24	0.016
25	0.017
26	0.017
27	0.018
28	0.019
29	0.019
30	0.020
31	0.021
32	0.022
33	0.023
34	0.024
35	0.024
36	0.026
37	0.027	0.025
38	0.029	0.026	0.024
39	0.030	0.027	0.026	0.024
40	0.031	0.029	0.027	0.025	0.024
41	0.033	0.030	0.028	0.026	0.025	0.024
42	0.035	0.032	0.030	0.028	0.026	0.025
43	0.038	0.034	0.031	0.029	0.027	0.026
44	0.040	0.036	0.034	0.031	0.029	0.027
45	0.043	0.039	0.036	0.033	0.030	0.029
46	0.046	0.041	0.038	0.035	0.032	0.030
47	0.050	0.045	0.041	0.037	0.034	0.032
48	0.054	0.048	0.044	0.040	0.037	0.034
49	0.060	0.053	0.048	0.043	0.040	0.037
50	0.066	0.058	0.052	0.047	0.043	0.040
51	0.074	0.064	0.057	0.051	0.046	0.043
52	0.083	0.071	0.063	0.056	0.050	0.046
53	0.095	0.080	0.070	0.062	0.055	0.050
54	0.112	0.092	0.079	0.069	0.061	0.055
55	0.135	0.108	0.091	0.078	0.068	0.061
56	0.169	0.129	0.106	0.089	0.076	0.068
57	0.225	0.162	0.127	0.104	0.087	0.076
58	0.337	0.216	0.159	0.125	0.102	0.087
59	0.672	0.325	0.212	0.156	0.122	0.102
60		0.651	0.317	0.207	0.152	0.122
61			0.636	0.311	0.203	0.152
62				0.609	0.301	0.202
63					0.598	0.303
64						0.602

SCHEDULE C4 — ADDITIONAL VOLUNTARY CONTRIBUTIONS

Making and variation of elections

1

• (1) An election by a member to pay contributions under regulation C24 shall specify—

• (a) the amount of the additional contributions which he wishes to pay (expressed either as a percentage of his remuneration or as a sum payable at the times mentioned in paragraph 4); and

• (b) the proportion (if any) of the contributions which he wishes to be used to provide benefits payable in the event of death.

• (2) A member who has made an election under regulation C24 may at any time elect—

• (a) to vary the amount of his contributions or the proportion of them that he is to continue to pay which are to be used to provide benefits payable on death; or

• (b) to discontinue those contributions.

• (3) An election by a member under regulation C24 or this paragraph shall be made by notice given in writing to the member’s employing authority.

Payment and amount of AVCs

2

• (1) The appropriate administering authority may require, before any contributions are first made pursuant to the election that the amount of the contributions payable under regulation C24 in any tax year shall be not less than the amount specified in regulation 2(8) of the Pension Schemes (Voluntary Contributions Requirements and Voluntary and Compulsory Membership) Regulations 1987[^f00151].

• (2) The amount of the contributions payable in any tax year is limited in accordance with paragraph 5 of Schedule C5.

3

No contributions shall be payable under regulation C24 with respect to any period—

• (a) during which the person contributing is not a member, or

• (b) subject to paragraph 4, after the time when he ceases to be employed by the employing authority to which notice was given under paragraph 1.

4

Contributions under regulation C24 shall normally be payable on the member’s usual pay day.

Functions of employing and administering authorities

5

• (1) As soon as an employing authority receive a notice under paragraph 1 they shall forward it to the appropriate administering authority.

• (2) The appropriate administering authority shall give effect to a notice under paragraph 1 as soon as reasonably practicable, and in any event—

• (a) in the case of a notice under paragraph 1(1), so that the member may begin to pay his contributions under paragraph 4 before the expiry of the period of six months beginning with the date on which he gives notice, and