# The Local Government Superannuation (Scotland) Regulations 1987, Schedule 11: REDUCTION OF BENEFITS ON EARLY PAYMENT


Where regulation E3(14) applies, benefits are reduced by the percentage shown in columns (2) and (3) of the Table below for the retirement pension for males and females respectively and column (4) of the Table for the retiring allowance opposite the period set out in column (1), being the period remaining from the date from which the person became entitled to receive benefits to the attainment of pensionable age; and where the period remaining is not an exact number of years the necessary interpolations are to be made in the Table.
TABLE
Period remaining (years)
Percentage reduction
Retirement pension
Retiring allowance
Male
Female
Both sexes
(1)
(2)
(3)
(4)
0
0
0
0
1
8
7
2
2
15
13
5
3
22
18
7
4
28
23
9
5
33
27
11

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Source: https://www.legislation.gov.uk/uksi/1987/1850/schedule/11 (the official version)
Page: https://openlegislation.uk/local-government-superannuation-scotland-regulations-1987/schedule-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.