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Scottish Parliamentary Pensions Act 2009

2009 asp 1 · Enacted 25 February 2009 · Extends to Scotland

Up to date with all changes known to legislation.gov.uk, revised to 20 March 2026.

An Act of the Scottish Parliament to set out rules to govern the Scottish Parliamentary Pension Scheme; to provide for the payment of resettlement grants to individuals when they stop being members of the Scottish Parliament or holding certain offices; and for connected purposes.

The Bill for this Act of the Scottish Parliament was passed by the Parliament on 22nd January 2009 and received Royal Assent on 25 February 2009

Contents

  1. 1Scottish Parliamentary Pension Scheme
  2. 2Grants payable on leaving office
  3. 3Modification of pension schemes etc.
  4. 4Interpretation
  5. 5Commencement
  6. 6Short title
  7. Schedule 1: Scottish Parliamentary Pension Scheme
  8. 1Paragraph 1
  9. Part A: The Pension Fund
  10. The Pension Fund
  11. 2Paragraph 2
  12. Payments to and from Fund
  13. 3Paragraph 3
  14. Part B: Fund trustees
  15. Fund trustees
  16. 4Paragraph 4
  17. Functions
  18. 5Paragraph 5
  19. Number of trustees
  20. 6Paragraph 6
  21. Eligibility
  22. 7Paragraph 7
  23. Appointment of Fund trustees
  24. 8Paragraph 8
  25. Remuneration, allowances and expenses
  26. 9Paragraph 9
  27. Resignation
  28. 10Paragraph 10
  29. Removal
  30. 11Paragraph 11
  31. Change of status
  32. 12Paragraph 12
  33. Member-nominated trustees
  34. 13Paragraph 13 Repealed
  35. Procedure
  36. 14Paragraph 14
  37. Quorum
  38. 15Paragraph 15
  39. Staff and advisers
  40. 16Paragraph 16
  41. Fund management
  42. 17Paragraph 17
  43. Indemnity insurance
  44. 18Paragraph 18
  45. Delegation
  46. 19Paragraph 19
  47. Validity of acts
  48. 20Paragraph 20
  49. Part C: Participating members
  50. MSP members
  51. 21Paragraph 21
  52. Office-holder members
  53. 22Paragraph 22
  54. MSP opt-out
  55. 23Paragraph 23
  56. Office-holder opt-out
  57. 24Paragraph 24
  58. MSP opt-in
  59. 25Paragraph 25
  60. Office-holder opt-in
  61. 26Paragraph 26
  62. Part D: Contributions
  63. Scheme member contributions
  64. 27Paragraph 27
  65. Amount of scheme member contribution
  66. 28Paragraph 28
  67. Procedure for changing scheme member contribution rate
  68. 29Paragraph 29
  69. Relief from liability to make scheme member contributions
  70. 30Paragraph 30
  71. Contributions when salary not drawn
  72. 31Paragraph 31
  73. Contributions from SPCB
  74. 32Paragraph 32
  75. Part E: Reckonable service
  76. Reckonable service as an MSP
  77. 33Paragraph 33
  78. Reckonable service as an office-holder
  79. 34Paragraph 34
  80. Total reckonable service
  81. 35Paragraph 35
  82. Measuring reckonable service
  83. 36Paragraph 36
  84. Part F: Pensions
  85. Scheme pension
  86. 37Paragraph 37
  87. Amount of MSP pension
  88. 38Paragraph 38
  89. Amount of office-holder pension
  90. 39Paragraph 39
  91. Duration of scheme pension
  92. 40Paragraph 40
  93. Suspension of scheme pension
  94. 41Paragraph 41
  95. Part G: Retirement lump sums
  96. Right to commute pension into a lump sum
  97. 42Paragraph 42
  98. Payment of retirement lump sum and corresponding reduction in pension
  99. 43Paragraph 43
  100. Special rule for commutation by individual approaching the age of 75
  101. 44Paragraph 44
  102. Commuting trivial amounts
  103. 45Paragraph 45
  104. Part H: Early retirement
  105. Early retirement
  106. 46Paragraph 46
  107. Part I: Ill-health
  108. Serious ill-health pension
  109. 47Paragraph 47
  110. Ordinary ill-health pension
  111. 48Paragraph 48
  112. Deferred pensioner's ill-health pension
  113. 49Paragraph 49
  114. Amount of serious ill-health pension
  115. 50Paragraph 50
  116. Amount of ordinary ill-health pension
  117. 51Paragraph 51
  118. Amount of deferred pensioner's ill-health pension
  119. 52Paragraph 52
  120. Review of ill-health pension entitlements
  121. 53Paragraph 53
  122. Medical examinations
  123. 54Paragraph 54
  124. Ill-health lump sums: life expectancy of less than one year
  125. 55Paragraph 55
  126. Part J: Surviving partners and children
  127. Chapter 1: Scheme pension entitlement
  128. Meaning of “scheme pension entitlement”
  129. 56Paragraph 56
  130. Chapter 2: Partner's pension etc.
  131. Partner
  132. 57Paragraph 57
  133. Partner's pension
  134. 58Paragraph 58
  135. Enhancement of initial partner's pension
  136. 59Paragraph 59
  137. Duration of partner's pension
  138. 60Paragraph 60
  139. Partner's trivial lump sum
  140. 61Paragraph 61
  141. Chapter 3: Children's pensions
  142. Children's pensions
  143. 62Paragraph 62
  144. Eligible children
  145. 63Paragraph 63
  146. Payment of children's pension
  147. 64Paragraph 64
  148. Part K: Lump sum death benefits
  149. Death in service lump sum
  150. 65Paragraph 65
  151. Nominations for death in service lump sum
  152. 66Paragraph 66
  153. Deferred pensioner lump sum
  154. 67Paragraph 67
  155. Part L: 5 year guarantee
  156. Initial pension period
  157. 68Paragraph 68
  158. Guaranteed pension for surviving partner
  159. 69Paragraph 69
  160. Guaranteed lump sum where scheme pensioner dies aged under 75 with no surviving partner
  161. 70Paragraph 70
  162. Guaranteed pension where scheme pensioner dies aged 75 or over with no surviving partner
  163. 71Paragraph 71
  164. Part M: Short service refunds
  165. Payment of short service refunds
  166. 72Paragraph 72
  167. Extinction of scheme benefits
  168. 73Paragraph 73
  169. Part N: Transfers
  170. Chapter 1: Transfers out
  171. Statement of entitlement
  172. 74Paragraph 74
  173. Transfers to other pension schemes
  174. 75Paragraph 75
  175. Enhancement of transferable sum
  176. 76Paragraph 76
  177. Reduction of transferable sum
  178. 77Paragraph 77
  179. Transfer payment
  180. 78Paragraph 78
  181. Time limits
  182. 79Paragraph 79
  183. Extinction of scheme benefits
  184. 80Paragraph 80
  185. Chapter 2: Transfers in
  186. Transfer in
  187. 81Paragraph 81
  188. Effect of transfer in
  189. 82Paragraph 82
  190. Limitation on transfers in
  191. 83Paragraph 83
  192. Part O: Added years
  193. Added years
  194. 84Paragraph 84
  195. Buying added years by instalments
  196. 85Paragraph 85
  197. Revocation of accepted application
  198. 85AParagraph 85A
  199. Interruption of service
  200. 86Paragraph 86
  201. Resumption of service as MSP member
  202. 87Paragraph 87
  203. Buying added years by lump sum
  204. 88Paragraph 88
  205. Limitations on buying added years
  206. 89Paragraph 89
  207. Multiple applications
  208. 90Paragraph 90
  209. Part P: Pension sharing
  210. Pension credit members
  211. 91Paragraph 91
  212. Pension debit members
  213. 92Paragraph 92
  214. Death of ex-partner before discharge of pension credit liability
  215. 93Paragraph 93
  216. Part Q: Dual mandate MSPs
  217. Dual mandate MSPs
  218. 94Paragraph 94
  219. Pension reduction for dual mandate MSPs
  220. 95Paragraph 95
  221. Part R: Taxes
  222. 2004 Act terms
  223. 96Paragraph 96
  224. Payment of lifetime allowance charge by scheme administrator
  225. 97Paragraph 97
  226. Payment of lifetime allowance charge from Pension Fund
  227. 98Paragraph 98
  228. Deductions for tax arising on lump sum payments
  229. 99Paragraph 99
  230. Reduction of benefits which would otherwise attract unauthorised charge
  231. 100Paragraph 100
  232. Prohibition on payments which would give rise to liability for certain taxes
  233. 101Paragraph 101
  234. Part S: Accounts, audit and actuarial reports
  235. Accounts and audit
  236. 102Paragraph 102
  237. Actuarial reports
  238. 103Paragraph 103
  239. Part T: Miscellaneous
  240. Dispute resolution procedure
  241. 104Paragraph 104
  242. Guaranteed minimum pension
  243. 105Paragraph 105
  244. Restriction on assignability etc.
  245. 106Paragraph 106
  246. Payments due in respect of deceased individuals
  247. 107Paragraph 107
  248. Formal communications
  249. 108Paragraph 108
  250. Part U: Key terms
  251. Interpretation
  252. 109Paragraph 109
  253. Index
  254. 110Paragraph 110
  255. Schedule 2: Grants payable on leaving office
  256. MSP resettlement grant
  257. 1Paragraph 1
  258. MSP ill-health retirement grant
  259. 2Paragraph 2
  260. Amount of MSP grants
  261. 3Paragraph 3
  262. Office-holder resettlement grant
  263. 4Paragraph 4
  264. Key terms
  265. 5Paragraph 5
  266. Schedule 3: Transitional provisions and savings
  267. Introductory
  268. 1Paragraph 1
  269. Continuation of scheme and transfer of Pension Fund
  270. 2Paragraph 2
  271. Scheme participation
  272. 3Paragraph 3
  273. Scheme member contributions
  274. 4Paragraph 4
  275. Contributions from SPCB
  276. 5Paragraph 5
  277. Reckonable service as an MSP
  278. 6Paragraph 6
  279. Reckonable service as an office-holder
  280. 7Paragraph 7
  281. Total reckonable service
  282. 8Paragraph 8
  283. Special provision for participants reaching age of 75 before the new rules day
  284. 9Paragraph 9
  285. Payment of pensions due on new rules day etc.
  286. 10Paragraph 10
  287. Entitlement of partners and children after new rules day
  288. 11Paragraph 11
  289. Early retirement
  290. 12Paragraph 12
  291. Partner's and children's pensions
  292. 13Paragraph 13
  293. 5 year guarantee
  294. 14Paragraph 14
  295. Deferred pensioner lump sums
  296. 15Paragraph 15
  297. Short service refunds
  298. 16Paragraph 16
  299. Transfers
  300. 17Paragraph 17
  301. Added years
  302. 18Paragraph 18
  303. AVC Scheme
  304. 19Paragraph 19
  305. Guaranteed minimum pension
  306. 20Paragraph 20
  307. Presiding Officer and First Minister pension scheme
  308. 21Paragraph 21
  309. General saving
  310. 22Paragraph 22
  311. Disapplication of scheme modifications
  312. 23Paragraph 23