Explanatory note

These Regulations set out transitional provisions relating to members of the Local Government Pension Scheme 1998 (“the 1998 Scheme”), which is to be replaced by the new Local Government Pension Scheme (Scotland) (“the Scheme”) with effect from 1st April 2009.

Their effect is to protect the benefits accrued by members of the 1998 Scheme before 1st April 2009, and to protect their rights.

Regulation 2 provides for the revocation of the Local Government Superannuation (Scotland) Regulations 1987 (“the 1987 Regulations”) (so far as they continue to operate) and the Local Government Pension Scheme Regulations 1998 (“the 1998 Regulations”) and of a number of Regulations that amend the 1987 Regulations or the 1998 regulations or make provision dependent on them, which are set out in Schedule 1. It follows that, after 1st April 2009, no person may become a member of the previous Local Government Pension Scheme, or accrue benefits in it (regulation 2(2)).

Regulations 3 to 6 preserve the membership and benefits accrued in the previous Scheme for active and deferred members and for members in concurrent employment.

Regulation 7 provides for survivor benefits and regulation 8 for limits on death grants for deferred members.

Regulation 9 requires employing authorities to inform certain members of the contribution rates applicable to them.

Regulation 10, and Schedule 2, make provision relating to the so-called “85 year rule” about early retirement.

Regulation 11 identifies the appropriate funds for the Scheme.

Regulation 12 saves provisions about abatement policy contained in the 1998 Regulations.

Regulations 13 to 15 continue the special position of certain groups of members as to whom the Scheme has effect with particular modifications.

A regulatory impact assessment has not been prepared for these Regulations as they have no impact on business, charities or voluntary bodies.