Scottish Statutory Instrument SI 2018/141 United Kingdom

The Local Government Pension Scheme (Scotland) Regulations 2018

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Employer15 Any Person1 Employee1

Plus 9 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Employer — also bound by 682 other Acts
TULRCA 1992 72 duties
Any Person — also bound by 2340 other Acts
Employee — also bound by 189 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.005 Ending active membership Regulated
  • Employees must notify their employer in writing to leave the pension schemeAny Person
s.009 Contributions Regulated
Other duties (1) — Crown / regulator
  • Determine and notify LGPS contribution rates for active membersLocal authority
s.010 Temporary reduction in contributions Regulated
  • Advise staff who opt for reduced pension contributions about the impact on their benefitsEmployer
s.015 Employer contributions during absence Regulated
  • Pay pension contributions for employees on leaveEmployer
s.034 Early payment of retirement pension on ill-health grounds: active members Regulated
  • Active members must take early ill-health pension if eligibleEmployee
s.035 Role of the IRMP Regulated
  • Get independent medical certificate before approving ill-health pensionEmployer
s.057 Pension administration strategy Regulated
Other duties (1) — Crown / regulator
  • Administering authorities must publish and maintain a pension administration strategyLocal authority
s.058 Statements of policy about exercise of discretionary functions Regulated
  • Prepare and publish a written policy on discretionary pension powersEmployer
s.060 Actuarial valuations of pension funds Regulated
Other duties (1) — Crown / regulator
  • Administering authority must obtain actuarial valuations and rates certificates every three yearsLocal authority
s.061 Special circumstances where revised actuarial valuations and certificates must be obtained Regulated
  • Pay exit payment or receive exit credit when leaving the LGPS (Scotland)Employer
s.062 Employer's contributions Regulated
Other duties (1) — Crown / regulator
  • Pay employer pension contributions to the appropriate fundLocal authority
s.063 Employer's further payments Regulated
Other duties (1) — Crown / regulator
  • Pay extra pension costs into the fund for ill-health, early retirement, flexible retirement, redundancy, or additional pension awardsLocal authority
s.064 Payment by Scheme employers to administering authorities Regulated
  • Pay contributions and charges to the pension fund administering authority with a statementEmployer
s.067 First instance decisions Regulated
  • Make first-instance decisions on your employees' LGPS pension questionsEmployer
s.075 Exchange of information Regulated
  • Report member decisions and submit annual pension data to the administering authorityEmployer
s.085 Information to be supplied by employees Regulated
  • Request pension membership documents from new members within 3 monthsEmployer
s.086 Forfeiture of pension rights after conviction for employment-related offences Regulated
Other duties (1) — Crown / regulator
  • Send copy of forfeiture application to member and administering authorityLocal authority
s.087 Recovery or retention where former member has misconduct obligation Regulated
Other duties (1) — Crown / regulator
  • Former pension scheme employer must give notice and statement before recovering misconduct debts from pension benefitsLocal authority
s.090 Certificate of protection Regulated
Other duties (1) — Crown / regulator
  • Issue certificate of protection for permanently reduced payLocal authority
s.094 Calculation of amount of transfer payment Regulated
Other duties (1) — Crown / regulator
  • Scheme employer must pay costs of bulk transfer valuationLocal authority
84 other provisions — procedural and definitional
s.001 Citation, commencement and effect
s.002 Introductory
s.003 Active membership
s.004 Restriction on eligibility for active membership
s.006 Deferred members
s.007 Pensioner members
s.008 Pension credit and survivor members
s.011 Contributions during absence from work
s.012 Contributions during child-related leave
s.013 Contributions during reserve forces service leave
s.014 Contributions during absence for illness etc.
s.016 Additional pension contributions
s.017 Additional voluntary contributions
s.018 Rights to return of contributions
s.019 Exclusion of rights to return of contributions
s.020 Meaning of pensionable pay
s.021 Assumed pensionable pay
s.022 Pension accounts
s.023 Active member's pension accounts
s.024 Deferred member's pension account and deferred refund account
s.025 Retirement pension accounts: active members
s.026 Retirement pension accounts : deferred and pension credit members
s.027 Flexible retirement pension accounts
s.028 Pension credit accounts
s.029 Retirement benefits
s.030 Award of additional pension
s.031 Commencement of pensions
s.032 Election for lump sum instead of pension
s.033 Commutation and small pensions
s.036 Early payment of retirement pension on ill-health grounds: deferred members
s.037 Calculation of ill-health pension amounts
s.038 Death grants: active members
s.039 Survivor benefits: partners of active members
s.040 Survivor benefits: children of active members
s.041 Death grants: deferred members and pension credit members
s.042 Survivor benefits: partners of deferred members
s.043 Survivor benefits: children of deferred members
s.044 Death grants: pensioner members
s.045 Survivor benefits: partners of pensioner members
s.046 Survivor benefits: children of pensioner members
s.047 No double entitlement
s.048 Limit on total amount of benefits
s.049 Guaranteed minimum pensions
s.050 Pension debits
s.051 Scheme managers
s.052 Admission agreement funds
s.053 Administering authorities: governance compliance statement
s.054 Accounts and audit
s.055 Pension fund annual report
s.056 Funding strategy statement
s.059 Statements of policy concerning communications with members and Scheme employers
s.061 Revision of rates and adjustments certificate: Scheme employer contributions
s.061 Revision of actuarial certificates: exit payments
s.065 Additional costs arising from Scheme employer's level of performance
s.066 Interest on late payments by Scheme employers
s.068 Notification of first instance decisions
s.069 Applications to resolve disagreements
s.070 Notice of decisions on disagreements
s.071 Reference of disagreement for reconsideration by Scottish Ministers
s.072 Notice of decisions on reconsideration of disagreement
s.073 Rights of representation
s.074 Appeals by administering authorities
s.076 Interest on late payment of certain benefits
s.077 Payments due in respect of deceased persons
s.078 Payments for persons incapable of managing their affairs
s.079 Non-assignability
s.080 Deduction and recovery of member's contributions
s.081 Joint liability in respect of annual allowance charge
s.082 Tax
s.083 Pension increase under the Pension Schemes Act 1993
s.084 Annual benefit statements
s.088 Adjustment of accounts following forfeiture etc
s.089 Protection of guaranteed minimum pension rights
s.091 Rights to payment out of pension fund
s.092 Contracting-out requirements affecting transfers out
s.093 Bulk transfer (transfers of undertakings etc)
s.095 Inward transfers of pension rights
s.096 Effect of acceptance of transfer value
s.097 Changes of administering authority
s.098 Councillors
s.099 Separate employments etc.
s.100 Scheme actuary
s.101 Employer cost cap
s.102 Revocations and transitional provisions
Schedules

Schedules

6 of 45 shown
s.sch002 Where an admission body is such a body by virtue... Regulated
  • Include required clauses in admission agreement for service provision bodiesEmployer
s.sch002 The Scheme employer, if it is not also the administering... Regulated
  • Enter into an admission agreement if you're a scheme employerEmployer
s.sch002 In the case of an admission body falling within the... Regulated
  • Guarantee the pension liabilities of an admission body you fundEmployer
s.sch002 If the admission body is exercising the functions of the... Regulated
  • Enter a separate admission agreement for each contract or arrangementEmployer
s.sch002 Notwithstanding paragraph 6, and subject to paragraph 8, the admission... Regulated
  • Obtain an indemnity or bond if risk assessment requires it for LGPS admissionEmployer
s.sch002 Where, for any reason, it is not desirable for an... Regulated
  • Secure a guarantee instead of an indemnity or bond when not desirableEmployer
39 other schedules
s.sch001 In these Regulations— “active member” means a person who is...
s.sch002 The following bodies are admission bodies with whom an administering...
s.sch002 An admission agreement must include a requirement that the admission...
s.sch002 When an administering authority makes an admission agreement it must...
s.sch002 Where an admission body of the description in paragraph 1(d)...
s.sch002 An approval under paragraph 1(e) may be subject to such...
s.sch002 An admission agreement must require the admission body to carry...
s.sch002 An admission agreement must include— (a) provision for the agreement...
s.sch003 The following bodies are required to maintain a pension fund...
s.sch004 The appropriate fund for a member described in column 1...
s.sch004 The Scottish Ministers may, on the application of a Scheme...
s.sch004 The Scottish Ministers may, on application of an administering authority,...
s.sch004 Where paragraph 2 applies, the Scottish Ministers may, upon application...
s.sch004 Before giving a direction under paragraph 2 or 2A Scottish...
s.sch004 The direction may require the making of financial adjustments between...
s.sch004 The direction under paragraph 3 may— (a) contain provision as...
s.sch004 Where an administering authority has established an admission agreement fund...
s.sch005 Omit regulation 90 (certificate of protection).
s.sch005 In regulation 17 (additional voluntary contributions)— (a) in paragraph (1)...
s.sch005 Omit regulation 30 (award of additional pension).
s.sch005 In regulation 16 (additional pension contributions) omit paragraphs (2)(e) and...
s.sch005 For regulation 20 (meaning of pensionable pay) substitute— (1) A councillor member's pensionable pay in any year is...
s.sch005 Regulation 21 (assumed pensionable pay) omitted except whilst a councillor...
s.sch005 After regulation 22(10) (pension accounts) insert— (11) In the case...
s.sch005 Omit regulation 29(7) (flexible retirement).
s.sch005 In regulation 34 (early leavers: ill-health)— (a) for paragraph (1)...
s.sch006 The following instruments are revoked: (a) The Local Government Pension...
s.schedule/2/part/1/paragraph/wrapper10n2 VisitScotland, established under section 1(1) of the Development of Tourism...
s.schedule/2/part/1/paragraph/wrapper11n2 A Transport Partnership created by virtue of an order under...
s.schedule/2/part/1/paragraph/wrapper12n2 The Scottish Police Authority established under section 1 of the...
s.schedule/2/part/1/paragraph/wrapper13n2 The Scottish Fire and Rescue Service established under section 1A(1)...
s.schedule/2/part/1/paragraph/wrapper2n2 A local authority which is a council constituted under section...
s.schedule/2/part/1/paragraph/wrapper3n2 A joint board or joint committee appointed under any enactment,...
s.schedule/2/part/1/paragraph/wrapper4n2 The body known as Scottish Water established under section 20...
s.schedule/2/part/1/paragraph/wrapper5n2 The Scottish Children's Reporter established under section 128 of the...
s.schedule/2/part/1/paragraph/wrapper6n2 The Scottish Environment Protection Agency established under section 20 of...
s.schedule/2/part/1/paragraph/wrapper7n2 A board of management of a college of further education...
s.schedule/2/part/1/paragraph/wrapper8n2 The Strathclyde Passenger Transport Authority established under section 40(1) of...
s.schedule/2/part/1/paragraph/wrapper9n2 The Strathclyde Passenger Transport Executive established under section 9(1) of...

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