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The Local Government Pension Scheme (Scotland) Regulations 2018

S.S.I. 2018/141 · Made 1 May 2018 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 2 April 2025.

Public Service Pensions

Made 1st May 2018

Laid before the Scottish Parliament 2nd May 2018

Coming into force in accordance with regulation 1

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 1, 2 and 3 and schedule 2, paragraph 3(b) of the Public Services Pensions Act 2013 M1 and all other powers enabling them to do so.

In accordance with section 21(1) of that Act, the Scottish Ministers consulted such persons or the representatives of such persons as appeared to the Scottish Ministers likely to be affected by these Regulations.

Annotations to the whole text

Marginal citations

M1

2013 c.25.

Contents

  1. Part 1: Membership, contributions and benefits
  2. Preliminary Provisions
  3. 1Citation, commencement and effect
  4. 2Introductory
  5. Membership
  6. 3Active membership
  7. 4Restriction on eligibility for active membership
  8. 5Ending active membership
  9. 6Deferred members
  10. 7Pensioner members
  11. 8Pension credit and survivor members
  12. Contributions
  13. 9Contributions
  14. 10Temporary reduction in contributions
  15. 11Contributions during absence from work
  16. 12Contributions during child-related leave
  17. 13Contributions during reserve forces service leave
  18. 14Contributions during absence for illness etc.
  19. 15Employer contributions during absence
  20. 16Additional pension contributions
  21. 17Additional voluntary contributions
  22. 18Rights to return of contributions
  23. 19Exclusion of rights to return of contributions
  24. 20Meaning of pensionable pay
  25. 21Assumed pensionable pay
  26. Pension accounts
  27. 22Pension accounts
  28. 23Active member's pension accounts
  29. 24Deferred member's pension account and deferred refund account
  30. 25Retirement pension accounts: active members
  31. 26Retirement pension accounts : deferred and pension credit members
  32. 27Flexible retirement pension accounts
  33. 28Pension credit accounts
  34. Benefits
  35. 29Retirement benefits
  36. 30Award of additional pension
  37. 31Commencement of pensions
  38. 32Election for lump sum instead of pension
  39. 33Commutation and small pensions
  40. Ill-health retirement
  41. 34Early payment of retirement pension on ill-health grounds: active members
  42. 35Role of the IRMP
  43. 36Early payment of retirement pension on ill-health grounds: deferred members
  44. 37Calculation of ill-health pension amounts
  45. Survivor benefits
  46. 38Death grants: active members
  47. 39Survivor benefits: partners of active members
  48. 40Survivor benefits: children of active members
  49. 41Death grants: deferred members and pension credit members
  50. 42Survivor benefits: partners of deferred members
  51. 43Survivor benefits: children of deferred members
  52. 44Death grants: pensioner members
  53. 45Survivor benefits: partners of pensioner members
  54. 46Survivor benefits: children of pensioner members
  55. Adjustments of benefits
  56. 47No double entitlement
  57. 48Limit on total amount of benefits
  58. 49Guaranteed minimum pensions
  59. 50Pension debits
  60. Part 2: Administration
  61. Administering authorities
  62. 51Scheme managers
  63. 52Admission agreement funds
  64. 53Administering authorities: governance compliance statement
  65. 54Accounts and audit
  66. Strategies, statements and reports
  67. 55Pension fund annual report
  68. 56Funding strategy statement
  69. 57Pension administration strategy
  70. 58Statements of policy about exercise of discretionary functions
  71. 59Statements of policy concerning communications with members and Scheme employers
  72. Actuarial valuations
  73. 60Actuarial valuations of pension funds
  74. 61Special circumstances where revised actuarial valuations and certificates must be obtained
  75. 61ARevision of rates and adjustments certificate: Scheme employer contributions
  76. 61BRevision of actuarial certificates: exit payments
  77. Payments
  78. 62Employer's contributions
  79. 63Employer's further payments
  80. 64Payment by Scheme employers to administering authorities
  81. 65Additional costs arising from Scheme employer's level of performance
  82. 66Interest on late payments by Scheme employers
  83. Decisions
  84. 67First instance decisions
  85. 68Notification of first instance decisions
  86. 69Applications to resolve disagreements
  87. 70Notice of decisions on disagreements
  88. 71Reference of disagreement for reconsideration by Scottish Ministers
  89. 72Notice of decisions on reconsideration of disagreement
  90. 73Rights of representation
  91. 74Appeals by administering authorities
  92. 75Exchange of information
  93. 76Interest on late payment of certain benefits
  94. 77Payments due in respect of deceased persons
  95. 78Payments for persons incapable of managing their affairs
  96. 79Non-assignability
  97. 80Deduction and recovery of member's contributions
  98. 81Joint liability in respect of annual allowance charge
  99. 82Tax
  100. 83Pension increase under the Pension Schemes Act 1993
  101. 84Annual benefit statements
  102. 85Information to be supplied by employees
  103. Forfeiture
  104. 86Forfeiture of pension rights after conviction for employment-related offences
  105. 87Recovery or retention where former member has misconduct obligation
  106. 88Adjustment of accounts following forfeiture etc
  107. 89Protection of guaranteed minimum pension rights
  108. Certificates of protection
  109. 90Certificate of protection
  110. Transfers
  111. 91Rights to payment out of pension fund
  112. 92Contracting-out requirements affecting transfers out
  113. 93Bulk transfer (transfers of undertakings etc)
  114. 94Calculation of amount of transfer payment
  115. 95Inward transfers of pension rights
  116. 96Effect of acceptance of transfer value
  117. 97Changes of administering authority
  118. Councillors
  119. 98Councillors
  120. Separate employments
  121. 99Separate employments etc.
  122. Scheme actuary and employer cost cap
  123. 100Scheme actuary
  124. 101Employer cost cap
  125. 102Revocations and transitional provisions
  126. Signature
  127. Schedule 1: Interpretation
  128. Paragraph
  129. Schedule 2: Scheme employers
  130. Part 1
  131. Paragraph
  132. Paragraph
  133. Paragraph
  134. Paragraph
  135. Paragraph
  136. Paragraph
  137. Paragraph
  138. Paragraph
  139. Paragraph
  140. Paragraph
  141. Paragraph
  142. Paragraph
  143. Part 2
  144. 1Paragraph 1
  145. 2Paragraph 2
  146. 3Paragraph 3
  147. 4Paragraph 4
  148. 5Paragraph 5
  149. 6Paragraph 6
  150. 7Paragraph 7
  151. 8Paragraph 8
  152. 9Paragraph 9
  153. 10Paragraph 10
  154. 11Paragraph 11
  155. 12Paragraph 12
  156. 13Paragraph 13
  157. Schedule 3: Administering authorities
  158. 1Paragraph 1
  159. Schedule 4: Appropriate Funds
  160. Part 1
  161. 1Paragraph 1
  162. 2Paragraph 2
  163. 2AParagraph 2A
  164. 3Paragraph 3 Repealed
  165. 4Paragraph 4
  166. 5Paragraph 5
  167. 6Paragraph 6
  168. 7Paragraph 7
  169. TABLE
  170. 2Miscellaneous Authorities
  171. Schedule 5: Councillor Members
  172. Part BENEFITS: Preliminary
  173. 1Paragraph 1
  174. Part OPTIONAL ADDITIONAL BENEFITS: Shared Cost Schemes
  175. 2Paragraph 2
  176. Part: Increase of Pension
  177. 3Paragraph 3
  178. Part ADMINISTRATION
  179. 4Paragraph 4
  180. 5Paragraph 5
  181. 6Paragraph 6
  182. 7Paragraph 7
  183. 8Paragraph 8
  184. 9Paragraph 9
  185. Schedule 6
  186. 1Paragraph 1
  187. Explanatory note