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The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026

Type Statutory-Instrument
Publication 2026-03-04
State In force
Department King's Printer of Acts of Parliament
Source legislation.gov.uk
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Made: 4th March 2026

Laid before Parliament: 6th March 2026

Coming into force in accordance with regulation 1

The Secretary of State makes these Regulations in exercise of the powers conferred by sections 7, 12 and 24 of the Superannuation Act 1972[^f00001] (“the 1972 Act”), sections 1, 3 and 25 of, and paragraphs 1 to 3, 9, 10, 12 and 14 of Schedule 3 to, the Public Service Pensions Act 2013[^f00002] (“the 2013 Act”) and sections 78, 80 (1) and (3), 84 and 85 (2) (f) of the Public Service Pensions and Judicial Offices Act 2022[^f00003] (“the 2022 Act”).

In accordance with section 7 (5) of the 1972 Act, the Secretary of State consulted such associations of local authorities as appeared to the Secretary of State to be concerned; the local authorities with whom consultation appeared to the Secretary of State to be desirable; and such representatives of other persons likely to be affected by the regulations as appeared to the Secretary of State to be appropriate.

In accordance with section 21 of the 2013 Act, the Secretary of State has consulted the representatives of such persons as appeared to the Secretary of State to be likely to be affected by these regulations.

The retrospective provisions contained in Parts 3 and 4 of these Regulations do not appear to the Secretary of State to have significant adverse effects in relation to the pension payable to or in respect of members of the scheme established by the Local Government Pension Scheme Regulations 2013[^f00004] or the schemes preserved by the Local Government Pension Scheme (Transitional Provisions, Savings and Amendment) Regulations 2014[^f00005], nor in any other way in relation to members of those schemes. The retrospective provisions contained in Part 5 of these Regulations are made under Part 1 of the 2022 Act. Accordingly, the procedures set out in section 23 of the 2013 Act are not applicable in respect of these Regulations.

In accordance with section 3 (5) of the 2013 Act, these Regulations are made with the consent of the Treasury.

Regulations 29(1)(a), 44 and 46 to 48 are made in accordance with Treasury Directions made under section 85 of the 2022 Act.

Part 1 — Introductory

Citation, commencement and extent

1

  • (1) These Regulations may be cited as the Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026.
  • (2) These Regulations come into force on 1st April 2026 and have effect as follows—
  • (d) all other regulations have effect from 1st April 2026.
  • (3) To the extent that regulation 17(9) to (13) of the Local Government Pension Scheme (Transitional Provisions, Savings and Amendment) Regulations 2014 has been amended with an effective date earlier than 1st April 2014, the revocation effected by regulation 42(1)(g) (and, to the extent necessary to facilitate that revocation, this regulation and regulation 34) has effect from that earlier date[^f00006].
  • (4) These Regulations extend to England and Wales.

Part 2 — The Local Government (Discretionary Payments) (Injury Allowances) Regulations 2011

Amendments to regulation 7 of the Local Government (Discretionary Payments) (Injury Allowances) Regulations 2011

2

Regulation 7 of the Local Government (Discretionary Payments) (Injury Allowances) Regulations 2011[^f00007] (death benefits) is amended as follows—

(4) “Cohabiting partner” means a person (A) who the relevant employer is satisfied fulfilled the condition in paragraph (4A) for a continuous period of at least 2 years ending on the date the person (B) who was, or had been, employed in a relevant employment died. (4A) The condition in this paragraph is that— (a) B is able to marry or form a civil partnership with A, (b) B and A are living together as if they were married or as if they were civil partners, (c) neither B nor A are living with a third person as if they were married or as if they were civil partners, and (d) either A is financially dependent on B, or B and A are financially interdependent.

  • (ii) in sub-paragraph (b), omit “nominated”.

Part 3 — The Local Government Pension Scheme Regulations 2013

Amendment of the Local Government Pension Scheme Regulations 2013

3

The Local Government Pension Scheme Regulations 2013[^f00008] are amended in accordance with regulations 4 to 33.

Amendment to regulation 11 and transitional provision

4

  • (1) After regulation 11 (4)[^f00009] (contributions during absence from work) insert—

(5) An active member who is absent from work with permission from the member’s Scheme employer (otherwise than on child-related leave, on reserve forces service leave, or by reason of illness or injury) for a continuous period of less than 15 days and is receiving no pensionable pay must pay contributions under regulations 9 or 10 on the pensionable pay the member would have received in respect of that period but for the absence. (6) In paragraph (5) the expression “absent from work with permission” does not include an absence due to a trade dispute.

  • (2) A continuous period of absence which started before 1st April 2026 is not to be treated as a period of absence to which new regulation 11(5) of the Local Government Pension Scheme Regulations 2013 applies.

Amendment to regulation 12 and transitional provision

5

  • (1) In regulation 12 (2) (contributions during child-related leave), for “or ordinary adoption leave” substitute “, ordinary adoption leave, additional maternity or adoption leave, or shared parental leave”.
  • (2) The amendment made by paragraph (1) does not apply in relation to any period of additional maternity or adoption leave or shared parental leave where—
  • (a) the member is not entitled to receive pensionable pay (including statutory pay) for any part of that period, and
  • (b) the first day of that unpaid period was before 1st April 2026.

Amendments to regulation 15 and transitional provisions

6

  • (1) In regulation 15 (employer contributions during absences)[^f00010]—
  • (a) after paragraph 3 insert—

(3A) A Scheme employer must pay contributions on the lost pensionable pay of an active member on unpaid leave to which regulation 11(5) applies.

  • (b) in paragraph (4) (b) omit “additional maternity leave, additional adoption leave” and “shared parental leave”;

(4A) If an active member enters a QAPA in respect of a qualifying period of absence of three years or less, the member’s Scheme employer must pay contributions under regulation 16(2)(e) or (4)(d) (shared cost additional pension contributions) to meet the cost specified in regulation 16(8A)(b). (4B) If an active member enters a QAPA in respect of a qualifying period of absence of more than three years, the member’s Scheme employer— (a) must pay contributions under regulation 16(2)(e) or (4)(d) (shared cost additional pension contributions) to meet the proportion of the cost specified in regulation 16(8A)(b) which relates to the first three years of the absence, and (b) may pay contributions under regulation 16(2)(e) or (4)(d) to meet the remainder of the cost specified in regulation 16(8A)(b) (or any part of it).

  • (e) in paragraph (7) for “paragraphs (4)(d) and (5)” substitute “paragraph (4)(d)”.
  • (2) The amendment made by paragraph (1)(b) does not apply in relation to any period of additional maternity leave, additional adoption leave or shared parental leave where—
  • (a) the member is not entitled to receive pensionable pay (including statutory pay) for any part of that period, and
  • (b) the first day of that unpaid period was before 1st April 2026.
  • (3) The amendments made by paragraph (1)(d) and (e) do not apply in relation to any period of absence which started before 1st April 2026.

Amendments to regulation 16 and transitional provision

7

  • (1) In regulation 16 (additional pension contributions)[^f00011]—

(4A) Where an arrangement is a QAPA, the arrangements must specify that the total amount of additional pension to be credited to the active member’s pension account for the purposes of paragraph (2)(d) or (4)(c) is, subject to paragraphs (5) and (6)— (a) in the case of a member who is paying contributions under regulation 10 (temporary reduction in contributions), 1/98th of the pay that the member would have received if they had been at work receiving their normal pay (excluding any overtime and bonuses that the member would have received in addition to their contractual pay) during the qualifying period of absence; (b) in any other case, 1/49th of the pay that the member would have received if they had been at work receiving their normal pay (excluding any overtime and bonuses that the member would have received in addition to their contractual pay) during the qualifying period of absence. (4B) Where an arrangement is a QAPA, and APCs[^f00012] are to be paid by regular contributions over more than one Scheme year, the amount of additional pension to be credited to the active member’s pension account at the end of each Scheme year for the purposes of paragraph (2)(d) is the proportion of the amount specified in paragraph (4A) which is equal to the amount of extra contribution payable by the member for that Scheme year divided by the total amount of extra contribution payable by the member under the arrangement.

  • (b) in paragraph (7), at the start for “The” substitute “Subject to paragraph (8A), the”;

(8A) Where an arrangement is a QAPA, the amount of the contributions to be paid in respect of that arrangement under this regulation is the total of— (a) the amount of contributions that the member would have paid under regulation 9 (contributions) or 10 (temporary reduction in contributions) in respect of the qualifying period of absence if they had not been absent from work with permission with no pensionable pay, and (b) the amount of contributions that the employer would have paid under regulation 67 (employer’s contributions) in respect of the member for the qualifying period of absence if they had not been absent from work with permission with no pensionable pay.

  • (d) in paragraph (10), at the start for “An” substitute “Subject to paragraph (10A), an”;

(10A) Paragraph (10) does not apply in respect of an application by a member to enter into a QAPA.

  • (f) in paragraph (12), at the start for “If” insert “Subject to paragraph (12A), if”;

(12A) Paragraph (12) does not apply in respect of a QAPA.

  • (i) in paragraph (17) (a) omit “additional maternity leave, additional adoption leave” and “shared parental leave”.
  • (2) The amendment made by paragraph (1)(i) does not apply in relation to any period of additional maternity leave, additional adoption leave or shared parental leave where—
  • (a) the member is not entitled to receive pensionable pay (including statutory pay) for any part of that period, and
  • (b) the first day of that unpaid period was before 1st April 2026.

Insertion of new regulation 16A and transitional provision

8

(16A) (1) This regulation applies where— (a) an active member (“A”) is absent from work with permission for a continuous period of more than 14 days with no pensionable pay otherwise than because of illness or injury, child-related leave or reserve forces service leave; (b) A elects to enter into an arrangement to pay additional pension contributions under regulation 16 (additional pension contributions) to cover the whole of, or part of, that period of absence; (c) A makes the application to enter that arrangement under regulation 16(9) before— (i) the expiry of— (aa) the period of one year beginning with the day on which A returns to work, or (bb) such longer period as the Scheme employer may allow, or (ii) if earlier, the day on which A ceased to be an active member in the employment in which the absence took place. (2) Where this regulation applies— (a) the arrangement entered into by A is a qualifying additional pension arrangement (“QAPA”); (b) the part of the period of absence to which that arrangement relates is the qualifying period of absence; (c) the additional pension credited to A’s pension account under that arrangement is qualifying additional pension. (3) If A enters into a QAPA in respect of part of a period of absence to which paragraph (1)(a) applies— (a) A may not enter into more than one QAPA in respect of a qualifying period of absence; (b) A may enter into a further QAPA in respect of any part of a period of absence to which paragraph (1)(a) applies which is not already a qualifying period of absence. (4) In paragraph (1)(a) the expression “absent from work with permission” does not include an absence due to a trade dispute.

  • (2) A continuous period of absence which started before 1st April 2026 is not to be treated as a period of absence to which new regulation 16A(1)(a) of the Local Government Pension Scheme Regulations 2013 applies.

Amendments to regulation 17 and transitional provision

9

  • (a) in paragraph (8), for “does not form” substitute “forms”;
  • (b) in paragraph (13) for “paragraphs (12) or (14)” substitute “paragraph (12)”;
  • (2) Paragraphs (1)(b) and (c) do not apply in relation to any payment made by an administering authority to a member’s personal representatives before 1st April 2026.

Amendment to regulation 20

10

In regulation 20 (1) (meaning of pensionable pay) after “(assumed pensionable pay)” insert “and regulation 21A (lost pensionable pay)”.

Insertion of new regulation 21A

11

After regulation 21 (assumed pensionable pay) insert—

(21A) (1) During the period the circumstance specified in paragraph (2) applies in relation to an employment, the pensionable pay that an active member is, in relation to that employment, treated as receiving for the purposes of these Regulations (including this regulation), other than regulations 9 to 14 (contributions), is that member’s lost pensionable pay calculated in accordance with paragraph (3). (2) The circumstance specified in this paragraph is that the member is on unpaid leave to which regulation 11(5) applies. (3) The lost pensionable pay is the pay that the member would have received if they had been at work receiving their normal pay during the period of absence to which regulation 11(5) relates. (4) In paragraph (3) “normal pay”— (a) excludes any payment in respect of overtime and bonuses that the member would have received, but did not actually receive, in addition to their contractual pay, and (b) includes any pensionable pay that the member actually received in, or in respect of, the period of absence.

Amendments to regulation 25

12

In regulation 25 (retirement pension accounts: active members)[^f00013]—

  • (a) in paragraph (4A), before “takes effect from” insert “the revaluation adjustment”[^f00014];
  • (b) in paragraph (6), before “takes effect from” insert “the revaluation adjustment”.

Amendment to regulation 27

13

In regulation 27 (5) (flexible retirement pension accounts)[^f00015] before “takes effect from” insert “the revaluation adjustment”.

Amendment to regulation 30

14

In regulation 30 (7) (a) (retirement benefits) after “regulation 16 (additional pension contributions),” insert “other than qualifying additional pension,”.

Amendments to regulation 33

15

In regulation 33 (election for lump sum instead of pension)[^f00016]—

  • (a) in paragraph (1), for “benefit crystallisation event” substitute “relevant benefit crystallisation event”;
  • (b) in paragraph (2), for “benefit crystallisation event” substitute “relevant benefit crystallisation event”.

Amendments to regulation 40 and transitional provision

16

  • (a) in paragraph (1), omit “before attaining the age of 75”;
  • (2) Paragraph (1)(b) does not apply in relation to any death grant paid by an administering authority to a member’s personal representatives before 1st April 2026.

Amendments to regulation 41

17

In regulation 41 (survivor benefits: partners of active members)[^f00017]—

  • (i) in sub-paragraph (a)—
  • (aa) for paragraph (iii) substitute—

(iii) the pension excluded— (aa) any additional pension purchased under regulation 16 (additional pension contributions) other than qualifying additional pension, and (bb) any additional pension awarded under regulation 31 (award of additional pension),

  • (bb) omit the “and” after paragraph (iv);
  • (cc) after paragraph (v) insert

, and (vi) the amount of any qualifying additional pension had been multiplied by 49/160;

(4A) For the purposes of paragraph (4)(a), if the member died in the period beginning with 1st April and ending with 5th April in any Scheme year, the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date. (4B) For the purposes of paragraph (4)(a)(vi), if the member had entered into a QAPA under regulation 16(1) but died before the end of the period the arrangements were due to cease (“the APC Period”), that member is to be treated as having paid the contributions required from the date of the member’s death up to the end of the APC period and the qualifying additional pension bought by those contributions is to be included in the calculation under paragraph (4).

  • (c) in paragraph (5) before “takes effect from” insert “the revaluation adjustment”.

Amendments to regulation 42

18

In regulation 42 (survivor benefits: children of active members)[^f00018]—

  • (i) in sub-paragraph (a)—
  • (aa) for paragraph (iii) substitute—

(iii) the pension excluded— (aa) any additional pension purchased under regulation 16 (additional pension contributions), other than qualifying additional pension, and (bb) any additional pension awarded under regulation 31 (award of additional pension),

  • (bb) in paragraph (iv), for “pay and,” substitute “pay,”;
  • (cc) after paragraph (v) insert

, and (vi) the amount of any qualifying additional pension had been multiplied by 49/320;

(4A) For the purposes of paragraph (4)(a), if the member died in the period beginning with 1st April and ending with 5th April in any Scheme year, the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date. (4B) For the purposes of paragraph (4)(a)(vi), if the member had entered into a QAPA under regulation 16(1) but died before the end of the period the arrangements were due to cease (“the APC Period”), that member is to be treated as having paid the contributions required from the date of the member’s death up to the end of the APC period and the qualifying additional pension bought by those contributions is to be included in the calculation under paragraph (4).

  • (i) in sub-paragraph (a)—
  • (aa) for paragraph (iii) substitute—

(iii) the pension excluded— (aa) any additional pension purchased under regulation 16 (additional pension contributions), other than qualifying additional pension, and (bb) any additional pension awarded under regulation 31 (award of additional pension),

  • (bb) in paragraph (iv), for “pay and,” substitute “pay,”;
  • (cc) after paragraph (v) insert

, and (vi) the amount of any qualifying additional pension had been multiplied by 49/160;

(5A) For the purposes of paragraph (5)(a), if the member died in the period beginning with 1st April and ending with 5th April in any Scheme year, the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date. (5B) For the purposes of paragraph (5)(a)(vi), if the member had entered into a QAPA under regulation 16(1) but died before the end of the period the arrangements were due to cease (“the APC Period”), that member is to be treated as having paid the contributions required from the date of the member’s death up to the end of the APC period and the qualifying additional pension bought by those contributions is to be included in the calculation under paragraph (5).

  • (i) in sub-paragraph (a)—
  • (aa) for paragraph (iii) substitute—

(iii) the pension excluded— (aa) any additional pension purchased under regulation 16 (additional pension contributions), other than qualifying additional pension, and (bb) any additional pension awarded under regulation 31 (award of additional pension),

  • (bb) in paragraph (iv), for “pay and” substitute “pay,”;
  • (cc) after paragraph (v) insert

, and (vi) the amount of any qualifying additional pension had been multiplied by 49/240;

(9A) For the purposes of paragraph (9)(a), if the member died in the period beginning with 1st April and ending with 5th April in any Scheme year, the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date. (9B) For the purposes of paragraph (9)(a)(vi), if the member had entered into a QAPA under regulation 16(1) but died before the end of the period the arrangements were due to cease (“the APC Period”), that member is to be treated as having paid the contributions required from the date of the member’s death up to the end of the APC period and the qualifying additional pension bought by those contributions is to be included in the calculation under paragraph (9).

  • (i) in sub-paragraph (a)—
  • (aa) for paragraph (iii) substitute—

(iii) the pension excluded— (aa) any additional pension purchased under regulation 16 (additional pension contributions), other than qualifying additional pension, and (bb) any additional pension awarded under regulation 31 (award of additional pension),

  • (bb) in paragraph (iv), for “pay and” substitute “pay,”;
  • (cc) after paragraph (v) insert “, and

(vi) the amount of any qualifying additional pension had been multiplied by 49/120;

(10A) For the purposes of paragraph (10)(a), if the member died in the period beginning with 1st April and ending with 5th April in any Scheme year, the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date. (10B) For the purposes of paragraph (10)(a)(vi), if the member had entered into a QAPA under regulation 16(1) but died before the end of the period the arrangements were due to cease (“the APC Period”), that member is to be treated as having paid the contributions required from the date of the member’s death up to the end of the APC period and the qualifying additional pension bought by those contributions is to be included in the calculation under paragraph (10).

  • (i) in paragraph (12) before “takes effect from” insert “the revaluation adjustment”.

Amendment to regulation 43 and transitional provision

19

  • (1) In regulation 43 (death grants: deferred members, pension credit members and deferred pensioner members) omit paragraph (4).
  • (2) Paragraph (1) does not apply in relation to any death grant paid by an administering authority to a member’s personal representatives before 1st April 2026.

Amendments to regulation 44

20

In regulation 44 (survivor benefits: partners of deferred members and deferred pensioner members)[^f00019]—

(c) the pension excluded— (i) any additional pension purchased under regulation 16 (additional pension contributions), other than qualifying additional pension, and (ii) any additional pension awarded under regulation 31 (award of additional pension);

  • (ii) omit the “and” after sub-paragraph (e);
  • (iii) after sub-paragraph (f) insert

; and (g) the amount of any qualifying additional pension had been multiplied by 49/320;

  • (b) in paragraph (5), before “takes effect from” insert “the revaluation adjustment”.

Amendments to regulation 45

21

In regulation 45 (survivor benefits: children of deferred members)[^f00020]—

  • (a) in paragraph (4)—
  • (i) for sub-paragraph (c) substitute—

(c) the pension excluded— (i) any additional pension purchased under regulation 16 (additional pension contributions), other than qualifying additional pension, and (ii) any additional pension awarded under regulation 31 (award of additional pension);

  • (ii) omit the “and” after sub-paragraph (e);
  • (iii) after sub-paragraph (f) insert

; and (g) the amount of any qualifying additional pension had been multiplied by 49/320;

  • (b) in paragraph (5)—
  • (i) for sub-paragraph (c) substitute—

(c) the pension excluded— (i) any additional pension purchased under regulation 16 (additional pension contributions), other than qualifying additional pension, and (ii) any additional pension awarded under regulation 31 (award of additional pension);

  • (ii) in sub-paragraph (e) for “pay and;” substitute “pay;”;
  • (iii) after sub-paragraph (f) insert

; and (g) the amount of any qualifying additional pension had been multiplied by 49/160;

  • (c) in paragraph (9)—
  • (i) for sub-paragraph (c) substitute—

(c) the pension excluded— (i) any additional pension purchased under regulation 16 (additional pension contributions), other than qualifying additional pension, and (ii) any additional pension awarded under regulation 31 (award of additional pension);

  • (ii) in sub-paragraph (e) omit “and,”;
  • (iii) after sub-paragraph (f) insert “; and

(g) the amount of any qualifying additional pension had been multiplied by 49/240;

  • (d) in paragraph (10)—
  • (i) for sub-paragraph (c) substitute—

(c) the pension excluded— (i) any additional pension purchased under regulation 16 (additional pension contributions), other than qualifying additional pension, and (ii) any additional pension awarded under regulation 31 (award of additional pension);

  • (ii) in sub-paragraph (e) omit “and,”;
  • (iii) after sub-paragraph (f) insert “; and

(g) the amount of any qualifying additional pension had been multiplied by 49/120;

  • (e) in paragraph (12) before “takes effect from” insert “the revaluation adjustment”.

Amendments to regulation 46 and transitional provision

22

  • (a) in paragraph (1) omit “before attaining the age of 75”;
  • (2) Paragraph (1)(b) does not apply in relation to any death grant paid by an administering authority to a member’s personal representatives before 1st April 2026.

Amendments to regulation 47

23

In regulation 47 (survivor benefits: partners of pensioner members)[^f00021]—

(d) the pension excluded— (i) any additional pension purchased under regulation 16 (additional pension contributions), other than qualifying additional pension, and (ii) any additional pension awarded under regulation 31 (award of additional pension);

  • (ii) omit the “and” after sub-paragraph (e);

; and” (g) the amount of any qualifying additional pension had been multiplied by 49/160;

  • (b) in paragraph (5) before “takes effect from” insert “the revaluation adjustment”.

Amendments to regulation 48

24

In regulation 48 (survivor benefits: children of pensioner members)[^f00022]—

(e) the pension excluded— (i) any additional pension purchased under regulation 16 (additional pension contributions) other than qualifying additional pension, and (ii) any additional pension awarded under regulation 31 (award of additional pension);

  • (b) after paragraph (4)(f) insert “; and

(g) the amount of any qualifying additional pension had been multiplied by 49/320;

(g) the amount of any qualifying additional pension had been multiplied by 49/160;

(g) the amount of any qualifying additional pension had been multiplied by 49/240;

(g) the amount of any qualifying additional pension had been multiplied by 49/120;

  • (f) in paragraph (12) before “takes effect from” insert “the revaluation adjustment”.

Revocation of regulation 50

25

Omit regulation 50 (limit on total amount of benefits)[^f00023].

Amendment to regulation 62

26

In regulation 62 (actuarial valuations of pension funds), after paragraph (3) insert—

(3A) A report under paragraph (1)(b) must also contain a report on the gender pension gap within the fund, in accordance with actuarial guidance published by the Secretary of State.

Amendments to regulation 67

27

In regulation 67(4) (employer’s contributions)—

  • (a) in sub-paragraph (a), for “sub-paragraph (b) applies, and” substitute “sub-paragraph (b) or (c) applies”;

and (c) the lost pensionable pay in respect of members on unpaid leave to which regulation 11(5) applies,

Amendments to regulation 69

28

In regulation 69 (payment by Scheme employers to administering authorities) in paragraphs (3) (a) and (3) (c) after “the assumed pensionable pay” insert “and the lost pensionable pay”.

Amendments to regulation 81 and transitional provision relating to interest

29

  • (1) In regulation 81 (interest on late payment of certain benefits)[^f00024]—
  • (a) in paragraph (A1) (b) for “regulation 14” substitute “regulations 14 or 15”;
  • (b) in paragraph (3) (b), for “benefit crystallisation event” substitute “relevant benefit crystallisation event”.
  • (2) Where, as a result of the amendments made by regulations 16(1)(a), 22(1)(a) or 42(1)(c) to (f) of these Regulations, a person would become entitled to a death grant in respect of a member who died before 1st April 2026, regulation 81 of the Local Government Pension Scheme Regulations 2013 applies to the death grant.
  • (3) Where, after the amendments made by regulations 35(1)(a) and 42(1)(a),(b), (g) and (h), a person is entitled to a survivor pension in respect of a member who died before 1st April 2026, regulation 81 of the Local Government Pension Scheme Regulations 2013 applies to the difference between—
  • (a) the survivor pension to which they are entitled, and
  • (b) any payments which they have previously received in respect of a survivor pension.

Amendment to regulation 96

30

In regulation 96(1) (rights to payment out of pension fund), after “Chapters 1 or 2 of Part 4ZA” insert “or Chapter 2 of Part 4A”.

Amendment to regulation 97

31

In regulation 97 (4) (a) (contracting-out requirements affecting transfers out”, for “, civil partner’s or cohabiting partner’s” substitute “or civil partner’s”.

Amendments to Schedule 1 and transitional provision

32

  • (a) omit the definition of “benefit crystallisation event”;
  • (b) in the definition of “child related leave”, in paragraphs (c) and (f) omit “during which the member receives some pensionable pay”;
  • (c) in paragraph (b) of the definition of “cohabiting partner”—
  • (i) in sub-paragraph (ii) for “husband and wife” substitute “married”;
  • (ii) in sub-paragraph (iii) for “husband and wife” substitute “married”;
  • (d) after the definition of “local pension board” insert—
  • (e) in the definition of “paternity leave” for “regulation 4 or 8 of the Paternity and Adoption Leave Regulations 2002” substitute “section 80A or 80B of the Employment Rights Act 1996”[^f00026];
  • (f) for the definition of “pensionable pay” substitute—
  • “pensionable pay” has the meaning given in regulation 20 but— if the circumstances specified in regulation 21(2) apply, references in these Regulations to a member’s pensionable pay are references to that member’s assumed pensionable pay; if the circumstances specified in regulation 21A(2) apply, references in these Regulations to a member’s pensionable pay are references to that member’s lost pensionable pay;
  • (g) after the definition of “public service pension scheme” insert—
  • (h) after the definition of “registered pension scheme” insert—
  • (2) The amendment made by paragraph (1)(b) does not apply in relation to any period of additional maternity or adoption leave or shared parental leave where—
  • (a) the member is not entitled to receive pensionable pay (including statutory pay) for any part of that period, and
  • (b) the first day of that unpaid period was before 1st April 2026.

Amendments to Schedule 2

33

In Schedule 2 (Scheme employers)[^f00028]—

  • (a) in Part 1, after paragraph 28 insert—

(29) A combined county authority established by regulations under section 9(1) of the Levelling Up and Regeneration Act 2023[^f00029].

  • (b) in Part 2, in paragraph 6 for “24” substitute “29”.

Part 4 — The Local Government Pension Scheme (Transitional Provisions, Savings and Amendment) Regulations 2014

Amendment of the Local Government Pension Scheme (Transitional Provisions, Savings and Amendment) Regulations 2014

34

The Local Government Pension Scheme (Transitional Provisions, Savings and Amendment) Regulations 2014[^f00030] are amended in accordance with regulations 35 to 43.

Amendments to regulation 3 and transitional provision

35

  • (1) In regulation 3 (membership before 1st April 2014)[^f00031]—

(5B) Notwithstanding paragraph (1)(a), in respect of the death of a member between 1st April 2008 and 31st March 2014 inclusive— (a) the Benefits Regulations[^f00032] have effect as if regulation 17(16A)(b) of these Regulations applied; (b) the 2008 Scheme Transitional Regulations[^f00033] have effect as if regulation 17(16A)(c) of these Regulations applied. (5C) Notwithstanding paragraph (1)(a), in respect of the period between 1st April 2008 and 31st March 2014 inclusive, the Administration Regulations[^f00034] have effect as if— (a) the word “nominated” was omitted from the following provisions— (i) regulation 47(2) (exclusion of rights to return of contributions); (ii) regulation 58(2)(a) (applications to resolve disagreements); (iii) regulation 60(9)(b) (reference of disagreement for reconsideration by appropriate administering authority); (iv) regulation 76(4)(b) (transfer of sums from the pension fund to compensate for former member’s misconduct); (v) regulation 85(2)(b) (European Union scheme transferees)[^f00035]; (b) in regulation 58(2) the words “(as defined in regulation 25 of the Benefits Regulations)” were omitted; (c) in regulation 80(5)(a) (contracting-out requirements affecting transfers out) the words “or nominated cohabiting partner’s” were omitted. (5D) Notwithstanding paragraph (1)(a), in respect of any death of a member between 5th December 2005 and 12th March 2014 inclusive, the Earlier Regulations[^f00036] have effect as if any survivor pension relating to that member were calculated in accordance with regulation 17(4), (16B)(b)(i), (16B)(b)(iii), (16B)(c) and (e), and (16C) to (16E) of these Regulations. (5E) Notwithstanding paragraph (1)(a), in respect of any death of a member between 13th March 2014 and 31st March 2014 inclusive, the Earlier Regulations have effect as if any survivor pension relating to that member were calculated in accordance with regulation 17(4), (16B)(b)(i) to (iii), (16B)(c) to (e), and (16C) to (16E) of these Regulations. (5F) Notwithstanding paragraph (1)(a), and subject to regulation 17(16E)(a), in respect of any death of a member on or after 5th December 2005— (a) regulation F8 of the 1995 Regulations (widowers: requirement for post 5th April 1988 service and consequent adjustments to “retirement pension”)[^f00037] has effect as if— (i) in paragraph (2)(b) the words from “if the widower” to “31st March 1972,” were omitted; (ii) in paragraph (2)(b)(i) for “1988” there were substituted “1978”; (iii) in paragraph (3) for “1988” there were substituted “1978”; (b) paragraph 6(4) of Schedule C6 to the 1995 Regulations (provisions concerning outstanding payments due under previous regulations) has effect as if for “1988” there were substituted “1978” in each place where it occurs; (c) regulation 42 of the 1997 Regulations (reduction of some surviving spouse’s pensions)[^f00038] has effect as if— (i) in paragraph (2) for “1988” there were substituted “1978”; (ii) in paragraph (3) the words from “where the widower” to the end were omitted; (iii) in paragraph (4)(a) for “1988” there were substituted “1978”; (d) regulation 42A of the 1997 Regulations (calculation of pension for surviving civil partners)[^f00039] has effect as if for “1988” there were substituted “1978”; (e) regulation 4A(2) of the 1997 Transitional Regulations (deferred members and pensioners: civil partners)[^f00040] has effect as if for “1988” there were substituted “1978” in each place where it occurs. (5G) Notwithstanding paragraph (1)(a), in respect of any death of a member before 1st April 2014— (a) the Benefits Regulations have effect as if regulations 23(5) (death grants: active members)[^f00041], 32(4) (death grants: deferred members)[^f00042] and 35(4) (death grants: pensioner members)[^f00043] were omitted; (b) the 1997 Regulations have effect as if regulations 38(6) (death grants)[^f00044] and 155(5) (death grants)[^f00045] were omitted; (c) the 1995 Regulations have effect as if regulation E8(5) (nomination of beneficiary of death grant)[^f00046] were omitted.

(5H) Notwithstanding paragraph (1)(a)— (a) the 1997 Regulations have effect as if— (i) in regulation 19A (limit on total amount of benefits)[^f00047], paragraphs (1) to (3) were omitted; (ii) in regulation 20 (calculations)[^f00048]— (aa) in paragraph (3A), for “benefit crystallisation event” there were substituted “relevant benefit crystallisation event”; (bb) in paragraph (4A), for “benefit crystallisation event” there were substituted “relevant benefit crystallisation event”; (iii) in regulation 49 (commutation: small pensions)[^f00049] for paragraph (1) there were substituted— (1) Any authorised payments within the meaning of section 164 (authorised member payments) of the Finance Act 2004[^f00050] listed in sub-paragraphs (a) to (c) may be paid in accordance with the rules relating to the payment of such benefits under that Act or relevant regulations under that Act— (a) a lump sum which is a trivial commutation lump sum within the meaning of section 166[^f00051] (lump sum rule) of that Act; (b) a trivial commutation lump sum death benefit within the meaning of section 168[^f00052] (lump sum death benefit rule) of that Act; (c) a commutation payment under regulations 6 (payment after relevant accretion), 11 (de minimis rule for pension schemes) or 12 (payments by larger pension schemes) of the Registered Pension Schemes (Authorised Payments) Regulations 2009[^f00053]. (iv) in regulation 50 (commutation: exceptional ill health) the words “, notwithstanding that such lump sum may exceed his lifetime allowance” were omitted; (v) in Schedule 1 (interpretation)[^f00054]— (aa) the definition of “benefit crystallisation event” were omitted; (bb) after the definition of “registration officer” there were inserted— - “relevant benefit crystallisation event” shall be construed in accordance with section 637Q of the Income Tax (Earnings and Pensions) Act 2003; (vi) in paragraph 5 of Schedule 8 (councillor members)[^f00055], in the substitute regulation 20(2A), for “benefit crystallisation event” there were substituted “relevant benefit crystallisation event”; (b) the Benefits Regulations have effect as if— (i) in regulation 21(1) (election for lump sum in lieu of pension) for “benefit crystallisation event within the meaning of the Finance Act 2004” there were substituted “relevant benefit crystallisation event within the meaning of section 637Q of the Income Tax (Earnings and Pensions) Act 2003”; (ii) regulation 22(1) to (3) (limit on total amount of benefits) were omitted; (c) regulation 51(3)(b) of the Administration Regulations has effect as if for “benefit crystallisation event” there were substituted “relevant benefit crystallisation event”; (d) regulation 14 of the 2008 Scheme Transitional Regulations (pension sharing) has effect as if for paragraph (3) there were substituted— (3) In relation to any entitlement under the 1997 Scheme, any authorised payments within the meaning of section 164 (authorised member payments) of the Finance Act 2004 listed in sub-paragraphs (a) to (c) may be paid in accordance with the rules relating to the payment of such benefits under that Act or relevant regulations under that Act— (a) a lump sum which is a trivial commutation lump sum within the meaning of section 166 (lump sum rule) of that Act; (b) a trivial commutation lump sum death benefit within the meaning of section 168 (lump sum death benefit rule) of that Act; (c) a commutation payment under regulations 6 (payment after relevant accretion), 11 (de minimis rule for pension schemes) or 12 (payments by larger pension schemes) of the Registered Pension Schemes (Authorised Payments) Regulations 2009. (5I) Notwithstanding paragraph (1)(a)— (a) regulation G7(1) of the 1995 Regulations (pensioner’s children’s short-term pension)[^f00056] has effect as if after “6 months after the death” there were inserted “or, if less, until they cease to be eligible children”; (b) regulation 45 of the 1997 Regulations (children’s short-term pensions)[^f00057] has effect as if— (i) in paragraph (2), for “If” there were substituted “Subject to paragraph (3A), if”; (ii) in paragraph (3), after “Otherwise,” there were inserted “subject to paragraph (3A)”; (iii) after paragraph (3) there were inserted— (3A) A person ceases to be entitled to a short-term pension under this regulation when they cease to be an eligible child.

Amendment to regulation 4F

36

In regulation 4F (1) (statutory underpin: members taking a repayment of contributions)[^f00058] for “4H(i)” substitute “4H(1)(i)”.

Amendments to regulation 4G

37

In regulation 4G (statutory underpin: underpin date)[^f00059]—

  • (b) in new paragraph (1), in the opening words for “An” substitute “Subject to paragraphs (2) to (5), an”;

(2) This paragraph applies where— (a) under paragraph (1)(b)(ii) an eligible member’s underpin date would be the date on which they attained the age of 65, and (b) the eligible member— (i) has already attained the age of 65, (ii) was not an active member of the 2014 Scheme[^f00060] on that date, and (iii) is an eligible member in relation to that pension account as a result of regulation 4A(2)(b) (statutory underpin: general)[^f00061]. (3) Where paragraph (2) applies, and the transfer payment to which regulation 9(1ZA) (transfers) relates was a Club Transfer, the eligible member’s underpin date is the earliest of— (a) the guarantee date in respect of that transfer payment (in accordance with the meaning in section 93A (4) of the Pension Schemes Act 1993[^f00062]), and (b) the last day on which the eligible member is an active member of the 2014 Scheme. (4) Where paragraph (2) applies, and the transfer payment to which regulation 9(1ZA) relates was not a Club Transfer, the eligible member’s underpin date is the earliest of— (a) the date on which that transfer payment was received, and (b) the last day on which the eligible member is an active member of the 2014 Scheme. (5) In this regulation, “Club Transfer” has the same meaning as in Schedule 1 to the 2013 Regulations.

Amendment to regulation 4I

38

In regulation 4I (statutory underpin: calculation of provisional assumed benefits)[^f00063], after paragraph (1) insert—

(1A) Where the eligible member’s underpin date is the date specified in regulation 4G (3) or (4) (statutory underpin: underpin date), the calculation in paragraph (1) must be carried out in accordance with actuarial guidance issued by the Secretary of State.

Amendment to regulation 4J

39

In regulation 4J (statutory underpin: calculation of the provisional underpin amount)[^f00064], after paragraph (1) insert—

(1A) Where the eligible member’s underpin date is the date specified in regulation 4G(3) or (4) (statutory underpin: underpin date), the calculation in paragraph (1) must be carried out in accordance with actuarial guidance issued by the Secretary of State.

Amendment to regulation 4P

40

In regulation 4P (5) (statutory underpin: death grants)[^f00065] after “provisional underpin” insert “amount”.

Amendment to regulation 8

41

In regulation 8 (4) (pensionable pay) after “on or after the commencement of that period of absence,” insert “has paid contributions in respect of that period of absence under regulation 11 (5) of the 2013 Regulations (absences of fewer than 15 days) or”.

Amendments to regulation 17 and transitional provision

42

(8A) For the purposes of determining whether and to whom a death grant is payable under the Earlier Schemes[^f00067]— (a) the Benefits Regulations have effect as if— (i) regulation 23(5) (death grants: active members) were omitted; (ii) regulation 32(4) (death grants: deferred members) were omitted; (iii) in regulation 35 (death grants: pensioner members)— (aa) in paragraph (1) the words “before his 75th birthday” were omitted; (bb) paragraph (4) were omitted; (b) the 1997 Regulations have effect as if— (i) in regulation 38 (death grants)[^f00068]— (aa) in paragraph (1) the words “before his 75th birthday” were omitted; (bb) paragraph (6) were omitted; (ii) in regulation 155 (death grants)— (aa) in paragraph (1) the words “before he attains the age of 70” were omitted; (bb) paragraph (5) were omitted; (c) the 1995 Regulations have effect as if regulation E8(5) (nomination of beneficiary of death grant) were omitted.

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