{
  "url": "https://openlegislation.uk/local-government-superannuation-scotland-regulations-1987/regulation-K4",
  "json_url": "https://openlegislation.uk/local-government-superannuation-scotland-regulations-1987/regulation-K4.json",
  "legislation": "uksi/1987/1850",
  "legislation_title": "The Local Government Superannuation (Scotland) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/local-government-superannuation-scotland-regulations-1987",
  "path": "regulation/K4",
  "kind": "regulation",
  "number": "K4",
  "heading": "Calculation of benefit",
  "text": "(1) Where an employing authority have granted a benefit in respect of an employee under regulation K3, subject to paragraph (2) the amount of that benefit shall not exceed the aggregate of—\n(a) 5% of his annual pay for each year of service, including war service, prior to 1st April 1986 with an employing authority in respect of which he is not entitled to receive a benefit under a public service scheme; and\n(b) 5% of either his annual pay or the lower earnings limit, whichever is the lower, for each year of service after 31st March 1986 with an employing authority in respect of which—\n(i) he is not entitled to receive a benefit under a public service scheme; and\n(ii) he, not having attained the age of 55 on 1st April 1986, could not have exercised an option under regulations B2, B3, B4(1) or B4(4); and\n(c) 5% of the excess of his annual pay over the upper earnings limit for each year of service after 1st April 1986 with an employing authority in respect of which—\n(i) he was not entitled to receive a benefit under a public service scheme; and\n(ii) he, not having attained the age of 55 on 1st April 1986, could not have exercised an option under regulations B2, B3, B4(1) or B4(4).\n(2) For the purposes of this regulation—\n(a) no account shall be taken of service before the age of 18 and after attaining the age of 70;\n(b) no account shall be taken of service for which a payment has been made under the Act of 1953, the former Regulations, the 1974 Regulations or this Part of these Regulations;\n(c) no account shall be taken of service after 1st April 1986 for which a return of contributions under the terms of regulation C12 has been made;\n(d) no account shall be taken of service for which the employee has rights in a relevant policy scheme;\n(e) no account shall be taken of service exceeding 40 years in total and, where actual service exceeds 40 years, the period of service after 1st April 1986 shall be reduced by that excess; and\n(f) no payment under this regulation shall exceed an amount equal to twice annual pay.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1989/802",
      "affecting_title": "The Local Government Superannuation (Scotland) Amendment Regulations 1989"
    },
    {
      "type": "replaced (by reg.E9(3)(a)-(d))",
      "affecting": "uksi/1997/3048",
      "affecting_title": "The Local Government Superannuation (Scotland) Amendment (No.4) Regulations 1997"
    },
    {
      "type": "amended",
      "affecting": "uksi/1990/422",
      "affecting_title": "The Local Government Superannuation (Scotland) Amendment Regulations 1990"
    },
    {
      "type": "added",
      "affecting": "uksi/1993/3044",
      "affecting_title": "The Local Government Superannuation (Scotland) Amendment (No.3) Regulations 1993"
    },
    {
      "type": "amended",
      "affecting": "uksi/1993/3044",
      "affecting_title": "The Local Government Superannuation (Scotland) Amendment (No.3) Regulations 1993"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1850/regulation/K4",
    "retrieved_at": "2026-10-29T16:18:54.659485+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."
}