Where an admission body is such a body by virtue...
- Include required clauses in admission agreement for service provision bodies Employer
Scottish Statutory Instrument
2018
United Kingdom
The Local Government Pension Scheme (Scotland) Regulations 2018
At a glance
What's here
26 compliance obligations
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Employer 15
- Any Person 1
- Employee 1
Plus 9 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Employers also bound by 694 other Acts (top 5 shown)
- The Income Tax (Pay As You Earn) Regulations 2003 2003 236 duties
- Provision and Use of Work Equipment Regulations 1998 1998 120 duties
- TULRCA 1992 1992 72 duties
- Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 1996 52 duties
- Income Tax (Earnings and Pensions) Act 2003 2003 50 duties
Any Person also bound by 2337 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
Employees also bound by 181 other Acts (top 5 shown)
- Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 1996 13 duties
- Regulation (EU) No 965/2012 (Air Operations) 2012 12 duties
- Shared Parental Leave Regulations 2014 2014 10 duties
- The Income Tax (Pay As You Earn) Regulations 2003 2003 10 duties
- Paternity and Adoption Leave Regulations 2002 2002 9 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
The Scheme employer, if it is not also the administering...
- Enter into an admission agreement if you're a scheme employer Employer
In the case of an admission body falling within the...
- Guarantee the pension liabilities of an admission body you fund Employer
If the admission body is exercising the functions of the...
- Enter a separate admission agreement for each contract or arrangement Employer
Notwithstanding paragraph 6, and subject to paragraph 8, the admission...
- Obtain an indemnity or bond if risk assessment requires it for LGPS admission Employer
Where, for any reason, it is not desirable for an...
- Secure a guarantee instead of an indemnity or bond when not desirable Employer
Browse 39 other Schedules — structural / supplementary
In these Regulations— “active member” means a person who is...
The following bodies are admission bodies with whom an administering...
An admission agreement must include a requirement that the admission...
When an administering authority makes an admission agreement it must...
Where an admission body of the description in paragraph 1(d)...
An approval under paragraph 1(e) may be subject to such...
An admission agreement must require the admission body to carry...
An admission agreement must include— (a) provision for the agreement...
The following bodies are required to maintain a pension fund...
The appropriate fund for a member described in column 1...
The Scottish Ministers may, on the application of a Scheme...
The Scottish Ministers may, on application of an administering authority,...
Where paragraph 2 applies, the Scottish Ministers may, upon application...
Before giving a direction under paragraph 2 or 2A Scottish...
The direction may require the making of financial adjustments between...
The direction under paragraph 3 may— (a) contain provision as...
Where an administering authority has established an admission agreement fund...
Omit regulation 90 (certificate of protection).
In regulation 17 (additional voluntary contributions)— (a) in paragraph (1)...
Omit regulation 30 (award of additional pension).
In regulation 16 (additional pension contributions) omit paragraphs (2)(e) and...
For regulation 20 (meaning of pensionable pay) substitute— (1) A councillor member's pensionable pay in any year is...
Regulation 21 (assumed pensionable pay) omitted except whilst a councillor...
After regulation 22(10) (pension accounts) insert— (11) In the case...
Omit regulation 29(7) (flexible retirement).
In regulation 34 (early leavers: ill-health)— (a) for paragraph (1)...
The following instruments are revoked: (a) The Local Government Pension...
VisitScotland, established under section 1(1) of the Development of Tourism...
A Transport Partnership created by virtue of an order under...
The Scottish Police Authority established under section 1 of the...
The Scottish Fire and Rescue Service established under section 1A(1)...
A local authority which is a council constituted under section...
A joint board or joint committee appointed under any enactment,...
The body known as Scottish Water established under section 20...
The Scottish Children's Reporter established under section 128 of the...
The Scottish Environment Protection Agency established under section 20 of...
A board of management of a college of further education...
The Strathclyde Passenger Transport Authority established under section 40(1) of...
The Strathclyde Passenger Transport Executive established under section 9(1) of...
Ending active membership
- Employees must notify their employer in writing to leave the pension scheme Any Person
Contributions
Other duties (1) — Crown / regulator
- Determine and notify LGPS contribution rates for active members Local authority
Temporary reduction in contributions
- Advise staff who opt for reduced pension contributions about the impact on their benefits Employer
Employer contributions during absence
- Pay pension contributions for employees on leave Employer
Early payment of retirement pension on ill-health grounds: active members
- Active members must take early ill-health pension if eligible Employee
Role of the IRMP
- Get independent medical certificate before approving ill-health pension Employer
Pension administration strategy
Other duties (1) — Crown / regulator
- Administering authorities must publish and maintain a pension administration strategy Local authority
Statements of policy about exercise of discretionary functions
- Prepare and publish a written policy on discretionary pension powers Employer
Actuarial valuations of pension funds
Other duties (1) — Crown / regulator
- Administering authority must obtain actuarial valuations and rates certificates every three years Local authority
Special circumstances where revised actuarial valuations and certificates must be obtained
- Pay exit payment or receive exit credit when leaving the LGPS (Scotland) Employer
Employer's contributions
Other duties (1) — Crown / regulator
- Pay employer pension contributions to the appropriate fund Local authority
Employer's further payments
Other duties (1) — Crown / regulator
- Pay extra pension costs into the fund for ill-health, early retirement, flexible retirement, redundancy, or additional pension awards Local authority
Payment by Scheme employers to administering authorities
- Pay contributions and charges to the pension fund administering authority with a statement Employer
First instance decisions
- Make first-instance decisions on your employees' LGPS pension questions Employer
Exchange of information
- Report member decisions and submit annual pension data to the administering authority Employer
Information to be supplied by employees
- Request pension membership documents from new members within 3 months Employer
Forfeiture of pension rights after conviction for employment-related offences
Other duties (1) — Crown / regulator
- Send copy of forfeiture application to member and administering authority Local authority
Recovery or retention where former member has misconduct obligation
Other duties (1) — Crown / regulator
- Former pension scheme employer must give notice and statement before recovering misconduct debts from pension benefits Local authority
Certificate of protection
Other duties (1) — Crown / regulator
- Issue certificate of protection for permanently reduced pay Local authority
Calculation of amount of transfer payment
Other duties (1) — Crown / regulator
- Scheme employer must pay costs of bulk transfer valuation Local authority
Browse 84 other sections — procedural / definitional / commencement
Citation, commencement and effect
Introductory
Active membership
Restriction on eligibility for active membership
Deferred members
Pensioner members
Pension credit and survivor members
Contributions during absence from work
Contributions during child-related leave
Contributions during reserve forces service leave
Contributions during absence for illness etc.
Additional pension contributions
Additional voluntary contributions
Rights to return of contributions
Exclusion of rights to return of contributions
Meaning of pensionable pay
Assumed pensionable pay
Pension accounts
Active member's pension accounts
Deferred member's pension account and deferred refund account
Retirement pension accounts: active members
Retirement pension accounts : deferred and pension credit members
Flexible retirement pension accounts
Pension credit accounts
Retirement benefits
Award of additional pension
Commencement of pensions
Election for lump sum instead of pension
Commutation and small pensions
Early payment of retirement pension on ill-health grounds: deferred members
Calculation of ill-health pension amounts
Death grants: active members
Survivor benefits: partners of active members
Survivor benefits: children of active members
Death grants: deferred members and pension credit members
Survivor benefits: partners of deferred members
Survivor benefits: children of deferred members
Death grants: pensioner members
Survivor benefits: partners of pensioner members
Survivor benefits: children of pensioner members
No double entitlement
Limit on total amount of benefits
Guaranteed minimum pensions
Pension debits
Scheme managers
Admission agreement funds
Administering authorities: governance compliance statement
Accounts and audit
Pension fund annual report
Funding strategy statement
Statements of policy concerning communications with members and Scheme employers
Revision of rates and adjustments certificate: Scheme employer contributions
Revision of actuarial certificates: exit payments
Additional costs arising from Scheme employer's level of performance
Interest on late payments by Scheme employers
Notification of first instance decisions
Applications to resolve disagreements
Notice of decisions on disagreements
Reference of disagreement for reconsideration by Scottish Ministers
Notice of decisions on reconsideration of disagreement
Rights of representation
Appeals by administering authorities
Interest on late payment of certain benefits
Payments due in respect of deceased persons
Payments for persons incapable of managing their affairs
Non-assignability
Deduction and recovery of member's contributions
Joint liability in respect of annual allowance charge
Tax
Pension increase under the Pension Schemes Act 1993
Annual benefit statements
Adjustment of accounts following forfeiture etc
Protection of guaranteed minimum pension rights
Rights to payment out of pension fund
Contracting-out requirements affecting transfers out
Bulk transfer (transfers of undertakings etc)
Inward transfers of pension rights
Effect of acceptance of transfer value
Changes of administering authority
Councillors
Separate employments etc.
Scheme actuary
Employer cost cap
Revocations and transitional provisions
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