Explanatory note

These Regulations amend the Local Government Pension Scheme (Transitional Provisions and Savings) (Scotland) Regulations 2014 (“the 2014 Regulations”), the Local Government Pension Scheme (Scotland) Regulations 2018 (“the 2018 Regulations”) and the Local Government Pension Scheme (Increased Pension Entitlement) (Miscellaneous Amendments) (Scotland) Regulations 2019 (“the 2019 Regulations”).

Regulation 3 makes various amendments to the 2014 Regulations in relation to provision for early retirement.

Regulation 4 amends the 2014 Regulations in relation to the calculation of survivor pensions payable under the earlier regulations. Principally, for deaths on or after 5 December 2005, the amendments place surviving civil partners, survivors of married same-sex couples and male survivors of female married members in a similar position to female survivors of male married members.

Regulation 5 amends the 85 year rule in the 2014 Regulations to incorporate elections made under regulation 3(13) and elections made under the regulations for the Earlier Schemes.

Regulations 6 to 13 amend the 2018 Regulations, principally to provide additional resources to Fund Authorities when dealing with employers exits from the Local Government Pension Scheme.

Regulations 14 and 15 amend the 2019 Regulations to correct a minor drafting error.