{
  "url": "https://openlegislation.uk/local-government-pension-scheme-benefits-membership-and-contributions-regulations-2007/regulation-4",
  "json_url": "https://openlegislation.uk/local-government-pension-scheme-benefits-membership-and-contributions-regulations-2007/regulation-4.json",
  "legislation": "uksi/2007/1166",
  "legislation_title": "The Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/local-government-pension-scheme-benefits-membership-and-contributions-regulations-2007",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Meaning of “pensionable pay”",
  "text": "(1) An employee’s pensionable pay is the total of—\n(a) all the salary, wages, fees and other payments paid to him for his own use in respect of his employment; and\n(b) any other payment or benefit specified in his contract of employment as being a pensionable emolument.\n(2) But an employee’s pensionable pay does not include—\n(a) payments for non-contractual overtime;\n(b) any travelling, subsistence or other allowance paid in respect of expenses incurred in relation to the employment;\n(c) any payment in consideration of loss of holidays;\n(d) any payment in lieu of notice to terminate his contract of employment; or\n(e) any payment as an inducement not to terminate his employment before the payment is made.\n(3) No sum may be taken into account in calculating pensionable pay unless income tax liability has been determined on it.",
  "extent": "E+W",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 in force at 1.4.2008, see reg. 1(3)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "word omitted",
      "affecting": "uksi/2009/3150",
      "affecting_title": "The Local Government Pension Scheme (Miscellaneous) Regulations 2009"
    },
    {
      "type": "added",
      "affecting": "uksi/2009/3150",
      "affecting_title": "The Local Government Pension Scheme (Miscellaneous) Regulations 2009"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2010/528",
      "affecting_title": "The Local Government Pension Scheme (Amendment) Regulations 2010 (revoked)"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2010/2090",
      "affecting_title": "The Local Government Pension Scheme (Miscellaneous) Regulations 2010"
    },
    {
      "type": "added",
      "affecting": "uksi/2010/528",
      "affecting_title": "The Local Government Pension Scheme (Amendment) Regulations 2010 (revoked)"
    },
    {
      "type": "coming into force",
      "affecting": "uksi/2007/1166",
      "affecting_title": "The Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations 2007"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/1166/regulation/4",
    "retrieved_at": "2026-10-29T03:55:24.824335+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}