The Local Government Pension Scheme (Transitional Provisions, Savings and Amendment) Regulations 2014

JurisdictionUK Non-devolved
CitationSI 2014/525

2014 No. 525

Public Service Pensions, England And Wales

The Local Government Pension Scheme (Transitional Provisions, Savings and Amendment) Regulations 2014

Made 5th March 2014

Laid before Parliament 10th March 2014

Coming into force 1st April 2014

These Regulations are made in exercise of the powers conferred by sections 7 and 12 of, and Schedule 3 to, the Superannuation Act 19721.

In accordance with section 7(5) of that Act, the Secretary of State consulted such associations of local authorities as appeared to the Secretary of State to be concerned; the local authorities with whom consultation appeared to the Secretary of State to be desirable; and such representatives of other persons likely to be affected by the Regulations as appeared to the Secretary of State to be appropriate.

The Secretary of State makes the following Regulations:

S-1 Citation, extent, commencement and interpretation

Citation, extent, commencement and interpretation

1.—(1) These Regulations may be cited as the Local Government Pension Scheme (Transitional Provisions, Savings and Amendment) Regulations 2014.

(2) These Regulations extend to England and Wales.

(3) These Regulations come into force on 1st April 2014.

(4) In these Regulations, where an expression is used in relation to provisions in the 1997 Regulations, the 1997 Transitional Regulations, the Benefits Regulations, the Administration Regulations, the 2008 Scheme Transitional Regulations, or the 2013 Regulations, those expressions are to be construed in accordance with the meaning given to those expressions in the provisions referred to, unless the context indicates otherwise.

(5) In these Regulations, where final pay is to be calculated in accordance with regulations 8 to 11 of the Benefits Regulations (calculation of final pay) if a certificate has been issued under regulation 23 of the 1997 Regulations (permanent reductions in pay: certificates of protection of pension benefits), that certificate continues to have effect as if regulation 23 were still in force.

(6) In these Regulations—

“the 1974 Regulations” means the Local Government Superannuation Regulations 19742;

“the 1974 Scheme” means the occupational pension scheme constituted by the 1974 Regulations;

the 1986 Regulations” means the Local Government Superannuation Regulations 19863;

“the 1986 Scheme” means the occupational pension scheme constituted by the 1986 Regulations;

“the 1995 Regulations” means the Local Government Pension Scheme Regulations 19954;

“the 1995 Scheme” means the occupational pension scheme constituted by the 1995 Regulations;

“the 1997 Regulations” means the Local Government Pension Scheme Regulations 19975;

“the 1997 Transitional Regulations” means the Local Government Pension Scheme (Transitional Provisions) Regulations 19976;

“the 1998 Scheme” means the occupational pension scheme constituted by the 1997 Regulations and the 1997 Transitional Regulations;

“the 2008 Scheme Transitional Regulations” means the Local Government Pension Scheme (Transitional Provisions) Regulations 20087;

“the 2008 Scheme” means the occupational pension scheme constituted by the Administration Regulations, the Benefits Regulations and the 2008 Scheme Transitional Regulations;

“the 2013 Regulations” means the Local Government Pension Scheme Regulations 20138;

“the 2014 Scheme” means the occupational pension scheme constituted by these Regulations and the 2013 Regulations;

“the Administration Regulations” means the Local Government Pension Scheme (Administration) Regulations 20089;

“the Benefits Regulations” means the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations 200710;

“the Earlier Schemes” means the 1974, the 1986, the 1995, the 1998 and the 2008 Schemes collectively;

“the Earlier Regulations” means the regulations by which the Earlier Schemes were constituted;

“public service pension scheme” has the same meaning as in section 1 of the Pension Schemes Act 199311.

S-2 Revocation of Regulations

Revocation of Regulations

2.—(1) Except where these Regulations provide otherwise, the Regulations listed in Schedule 1 are revoked.

(2) Accordingly, no person may become a member of the 2008 Scheme after 31st March 2014 or accrue benefits under the 2008 Scheme in respect of any service after that date.

S-3 Membership before 1st April 2014

Membership before 1st April 2014

3.—(1) Notwithstanding the revocations effected by regulation 2 of these Regulations, and subject to this Regulation, the regulations listed in Schedule 1 continue to have effect so far as is necessary—

(a)

(a) so that membership accrued in the Earlier Schemes in respect of service before 1st April 2014, the pension rights accrued at that date, and any rights and obligations imposed on any person under those Schemes in relation to service before 1st April 2014, are preserved; and

(b)

(b) so that benefits are payable in accordance with these Regulations.

(2) In paragraph (1)(a) the expression “pension rights accrued” includes any right to any pension, lump sum, grant or other benefit due to or in respect of a member.

(3) A scheme manager responsible under regulation 2(2) of the 2013 Regulations (introductory) for the local administration of pensions and other benefits payable under those Regulations is also responsible for the administration of benefits pursuant to paragraph (1) of this regulation.

(4) Where a person has been an active member of the 2014 Scheme, and retirement benefits under paragraph (1) are payable to a member in accordance with regulation 11 of these Regulations (retirement benefits), the benefits paid from Earlier Schemes and the 2014 Scheme are, for all purposes, to be regarded as constituting a single pension scheme.

(5) But a retirement pension and any retirement grant payable to a member under paragraph (4) is subject to actuarial adjustment if it would have been subject to actuarial adjustment under the 2008 Scheme, irrespective of whether retirement pension under the 2014 Scheme payable at the same time is subject to actuarial adjustment.

(6) Where a member who has not had a disqualifying break aggregates benefits from Earlier Schemes with benefits from the 2014 Scheme, the benefits from the Earlier Schemes are payable as final salary benefits.

(7) A disqualifying break for the purposes of paragraph (6) is a continuous break in active membership of a public service pension scheme of more than five years.

(8) Where a person has not been an active member of the 2014 Scheme and has benefits under the Earlier Schemes, or has been an active member of the 2014 Scheme and has benefits under the Earlier Schemes which have not been aggregated with the benefits in the 2014 Scheme, the benefits payable as a consequence of paragraph (1) are payable in accordance with the Earlier Schemes as applied by this regulation.

(9) Any pensionable pay received or contribution paid by a member on or after 1st April 2014 which relates to work carried out before that date shall be dealt with in accordance with the 2008 Scheme.

(10) An increase in membership may be awarded to a member under regulation 12(4) of the Benefits Regulations (power of employing authority to increase total membership of active members) after 31st March 2014 if the member’s relevant date for the purposes of that regulation is before 1st April 2014 and that increase shall be an increase in membership of the 2008 Scheme notwithstanding the fact that the award may occur after 31st March 2014.

(11) Where an employing authority grants an increase in membership under regulation 12A (duty of employing authority to increase total membership: enhanced protection) of the Benefits Regulations12following a notice served by a member before 6th April 2009, that increase shall be an increase in membership of the 2008 Scheme notwithstanding the fact that the grant may occur after 31st March 2014.

(12) Any guidance issued by the Government Actuary in accordance with any provision in the Earlier Regulations is to be treated as actuarial guidance issued by the Secretary of State as defined in Schedule 1 to the 2013 Regulations and any reference to guidance issued by the Government Actuary in the Earlier Regulations is to be construed as a reference to actuarial guidance issued by the Secretary of State.

(13) Regulations 70 and 71 of the Administration Regulations (abatement) continue to have effect in relation to pensions in payment deriving from the Earlier Schemes regardless of when payment of those pensions commenced.

S-4 Statutory underpin

Statutory underpin

4.—(1) This regulation applies to a person who—

(a)

(a) was an active member of the 2008 Scheme on 31st March 2012 and who on 1st April 2012 was 10 years or less from the normal retirement age applicable to the member under the 2008 Scheme;

(b)

(b) was an active member immediately before the underpin date and who receives payment of benefits under the 2014 Scheme on or after the underpin date;

(c)

(c) does not have a disqualifying break in service; and

(d)

(d) has not, prior to the underpin date, drawn benefits under the 2013 Regulations in relation to an employment.

(2) The underpin date for the purposes of this regulation is the earlier of—

(a)

(a) the date the member attained the normal retirement age applicable to the member under the 2008 Scheme; or

(b)

(b) the date the member ceased to be an active member of the 2014 Scheme with an immediate entitlement to a pension, including a member who may elect to receive immediate payment of a pension under regulation 30(5) of the 2013 Regulations (early retirement) and a member who, with the Scheme employer’s consent, elects to receive immediate payment under regulation 30(6) of the 2013 Regulations (flexible retirement).

(3) A disqualifying break in service for the purposes of paragraph 1(c) is a continuous break after 31st March 2012 of more than five years in active membership of a public service pension scheme.

(4) The...

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