The Local Government Pension Scheme (Scotland) Amendment Regulations 2015

JurisdictionScotland
CitationSSI 2015/87
Year2015

2015No. 87

PUBLIC SERVICE PENSIONS

The Local Government Pension Scheme (Scotland) Amendment Regulations 2015

26thFebruary2015

2ndMarch2015

1stApril2015

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 1 of the Public Service Pensions Act 2013( 1) and all other powers enabling them to do so.

In accordance with section 21 of that Act, the Scottish Ministers consulted the representatives of such persons as appeared to the Scottish Ministers likely to be affected by these Regulations.

PART 1

Preliminary Provisions

Citation and commencement

1. These Regulations may be cited as the Local Government Pension Scheme (Scotland) Amendment Regulations 2015 and come into force on 1st April 2015.

Interpretation

2. In these Regulations-

"the Main Regulations" means the Local Government Pension Scheme (Scotland) Regulations 2014( 2); and

"the Transitional Regulations" means the Local Government Pension Scheme (Transitional Provisions and Savings) (Scotland) Regulations 2014( 3).

PART 2

Amendment of the Main Regulations

Amendment of the Main Regulations

3. The Main Regulations are amended in accordance with regulations 4 to 47.

Amendment of regulation 3

4. In regulation 3(6)(g) for "received from" substitute "paid to".

Amendment of regulation 4

5. In regulation 4 omit paragraph (4).

Amendment of regulation 9

6. In regulation 9-

(a) in paragraph (2) after "membership" insert "and at the commencement of each scheme year";

(b) in paragraph (3)(a) after "increased" insert "each year";

(c) for the words in paragraph (3)(b) substitute "to be treated for the purposes of paragraph 3(a) as if they were pensions beginning on 1st April 2014";

(d) in paragraph (4) for "may" substitute "must";

(e) in paragraphs (5) omit "Where the active member is a part-time employee,"; and

(f) omit paragraph (6).

Amendment of regulation 10

7. In regulation 10-

(a) in paragraph (3) after "effect" insert ", and the scheme employer must notify the fund of the election"; and

(b) in paragraph (5)(b) after "result of" insert "long-term".

Amendment of regulation 11

8. In regulation 11, omit the words from "and if" to the end.

Amendment of regulation 15

9. In regulation 15-

(a) in the header to the regulation omit "/Temporary reductions in contributions";

(b) in paragraph (1) after "leave" insert "or on actual pay received where this is greater than assumed pensionable pay";

(c) in paragraph (3)(a)(ii) for "during the absence" substitute "(additional pension contributions) or regulation 17 (additional voluntary contributions) during reserve forces leave";

(d) in paragraph (4)(b) for "or additional paternity leave" substitute "additional paternity leave or shared parental leave";

(e) in paragraph (4)(d) after "(additional pension contributions)" insert "or regulation 17 (additional voluntary contributions)" and for the words after "(shared cost additional pension contributions)" substitute "or, as appropriate, to a shared cost AVC under regulation 17, remain payable if the relevant regulation applies";

(f) in paragraph (5) for "may" substitute "must" and after "(shared cost additional pension contributions)" insert " to meet two thirds of the cost of the arrangement";

(g) in paragraph (6) for "may" substitute "must" and omit "assumed" and after "36 months" insert "calculated in accordance with guidance to be issued by the Scottish Ministers where the amount of pensionable remuneration cannot readily be determined"; and

(h) in paragraph (8) for "be reduced by 50%" substitute "remain at the full amount (100%)".

Amendment of regulation 16

10. In regulation 16-

(a) in paragraph (2)(e) omit "in whole or";

(b) in paragraph (4)(d) omit "in whole or";

(c) in paragraph (17)(a) for "or additional paternity leave" substitute "additional paternity leave or shared parental leave"; and

(d) after paragraph (17) insert-

"(18) Where the member elects to pay an APC to cover the amount of pension that would otherwise have accrued but for an absence of the type mentioned in regulations 11(1), (3), (4)(b) or (4)(c), the amount of pension that would have accrued during that absence shall be calculated on the pensionable pay the member would have received but for the absence or in accordance with guidance to be issued by the Scottish Ministers where that amount of pensionable remuneration cannot readily be determined.".

Amendment of regulation 17

11. In regulation 17-

(a) omit paragraph (6);

(b) in paragraph (7) after "active members)" insert "or regulation 36 (Early payment of retirement pension on ill-health grounds: deferred members)";

(c) replace the words in paragraph (10) with "A member must transfer the realisable value in a deferred AVC account to another registered pension scheme or qualified recognised overseas pension scheme if making a transfer under regulation 94 (rights to payment out of pension fund) of the rights in the pension account to which the AVC is attached, and can only transfer the realisable value in a deferred AVC account to another registered pension scheme or qualified recognised overseas pension scheme if making a transfer under regulation 94 (rights to payment out of pension fund) of the rights in the pension account to which the AVC is attached."; and

(d) after paragraph (11) insert-

"(11A) An active member may, by notifying his or her administering authority in writing, transfer into the member's additional voluntary contributions scheme constituted under this regulation the accumulated value of any other additional voluntary contributions scheme to which the member has subscribed.".

Amendment of regulation 21

12. In regulation 21-

(a) in paragraph (4)(b)(i)-

(i) for "13" substitute "12"; and

(ii) after "(death grants: active members)," insert "39(4)(b) (Survivor benefits: partners of active members),"; and

(b) after paragraph (6) insert-

"(7) For the purposes of regulations 37(1)(a) (calculation of ill-health pension amounts), 38(3) (death grants: active members), 39(4)(b) (Survivor benefits: partners of active members), 40(4)(b), (5)(b), (9)(b) and (10)(b) (Survivor benefits: children of active members), the annual rate of assumed pensionable pay for an employment under regulation 102 (2) (separate employments etc.), is the annual average pensionable pay the member received relating to that employment in the three years preceding the commencement of the pay period in which the ill-health retirement or death occurred.".

Amendment of regulation 22

13. In regulation 22-

(a) at the end of paragraph (4)(e) omit "or";

(b) at the end of paragraph (4)(g), insert-

"or

(h) the member's benefits are transferred to another Fund under regulation 100."; and

(c) at the end of paragraph (6) insert-

"(6A) Where an active member with concurrent employments ceases an employment with entitlement to a deferred pension, the benefits in the deferred member's pension account must be aggregated with those in the on-going active member's pension account and, if there is more than one such account, the one chosen by the member, unless-

(a) within 12 months of the date the concurrent employment ceased; or

(b) such longer time as the Scheme employer in relation to the relevant on-going active member's pension account permits,

the member makes an election to the appropriate administering authority to retain the deferred member's pension account.

(6B) Where a deferred member again becomes an active member, the benefits in the deferred member's pension account must be aggregated with those in the active member's pension account unless-

(a) within 12 months of the active member's pension account being opened; or

(b) such longer time as the Scheme employer in relation to that active member's pension account permits,

the member makes an election to the appropriate administering authority to retain the deferred member's pension account.".

Amendment of regulation 23

14. In regulation 23-

(a) at the end of paragraph (6)(e) omit "or"; and

(b) after paragraph (6)(f) insert-

"(g) an adjustment of the description mentioned in paragraph (10); or

(h) an adjustment resulting from a certificate of protection.".

Amendment of regulation 29

15. In regulation 29(1), for the words after "age" substitute "is entitled to immediate payment of a retirement pension without reduction if the member is not an employer in local government service in employment from which the benefits arise.

Amendment of regulation 30

16. In regulation 30(1), omit "(including any additional pension purchased by the Scheme employer under regulation 16)".

Amendment of regulation 34

17. In regulation 34, wherever occurring, for "age 65" substitute "normal pension age".

Amendment of regulation 35

18. In regulation 35(1)(b), after "employment" insert "before normal pension age".

Amendment of regulation 36

19. In regulation 36, wherever occurring, for "age 65" substitute "normal pension age".

Amendment of regulation 37

20. In regulation 37-

(a) wherever occurring, for "age 65" substitute "normal pension age";

(b) in paragraph (1)(a) after "regulation 21(4) (assumed pensionable pay)" insert "or, as appropriate, regulation 21(7),"; and

(c) omit paragraph (7).

Amendment of regulation 38

21. In regulation 38-

(a) in paragraph (1), for "an administering authority" substitute "the appropriate administering authority;

(b) in each of paragraphs (1) and (2), for "to (7)" substitute "and (6)";

(c) in paragraph (2), omit "appropriate"; and

(d) for words in paragraph (3) substitute "The death grant is the amount of three times the member's annual assumed pensionable pay calculated in accordance with regulation 21(4) or, as appropriate, regulation 21(7), as at the date of the member's death or, if higher, the aggregate of the amount of any death grant payable under regulation 41 and the amount of any death grant payable under regulation 44.".

Amendment of regulation 39

22. In regulation 39-

(a) in paragraph (4)(a)(iv), omit "and";

(b) at...

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