# The Local Government Pension Scheme (Administration) Regulations 2008, Regulation 68: Annual benefit statements

Extent: E+W+S
Status: prospective

(1) An administering authority must issue an annual benefit statement to each of its active, deferred and pension credit members.
(2) The first such statement must be issued on or before 1st April 2010 and subsequent statements must be issued on or before 1st April in each year after that year.
(3) A statement must contain an illustration of the amount of benefit entitlement, in respect of the rights that may arise under the Scheme, which—
(a) has been accrued by the member at the relevant date; and
(b) in the case of an active member, is capable of being accrued by him if he remains in the Scheme until his normal retirement age.
(4) The illustration must be calculated—
(a) in the case of active members, on the member’s pay (or, as respects part-time employees, the whole-time equivalent) for the 12 month period ending with the relevant date;
(b) in the case of deferred members, on the member’s final pay; and
(c) in the case of pension credit members, in accordance with regulation 153 of the 1997 Regulations, but with the substitution in paragraph (1) of that regulation of “the relevant date” for “normal benefit age”.
(5) The relevant date is—
(a) 31st March before the date that the statement is issued; or
(b) such later date as the authority may choose.

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Source: https://www.legislation.gov.uk/uksi/2008/239/regulation/68 (the official version)
Page: https://openlegislation.uk/local-government-pension-scheme-administration-regulations-2008/regulation-68
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.