The Local Government Pension Scheme (Transitional Provisions and Savings) (Scotland) Regulations 2014
| Jurisdiction | Scotland |
| Citation | SSI 2014/233 |
| Year | 2014 |
2014No. 233
PUBLIC SERVICE PENSIONS
The Local Government Pension Scheme (Transitional Provisions and Savings) (Scotland) Regulations 2014
21stAugust2014
22ndAugust2014
1stApril2015
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 7 of the Superannuation Act 1972( 1) ("the 1972 Act") and section 1 of the Public Service Pensions Act 2013( 2) ("the 2013 Act") and all other powers enabling them to do so.
In accordance with section 7(5) of the 1972 Act, they have consulted such associations of local authorities as appeared to them to be concerned, such local authorities with whom consultation appeared to them to be desirable, and such representatives of other persons likely to be affected by these Regulations as appeared to them to be appropriate
In accordance with section 21 of the 2013 Act, they consulted the representatives of such persons as appeared to them likely to be affected by these Regulations.
Citation, extent, commencement and interpretation
1. (1) These Regulations may be cited as the Local Government Pension Scheme (Transitional Provisions and Savings) (Scotland) Regulations 2014.
(2) These Regulations extend to Scotland.
(3) These Regulations come into force on 1st April 2015.
(4) In these Regulations-
"the 1974 Regulations" means the Local Government Superannuation (Scotland) Regulations 1974( 3);
"the 1974 Scheme" means the occupational pension scheme constituted by the 1974 Regulations;
"the 1987 Regulations" means the Local Government Superannuation (Scotland) Regulations 1987( 4);
"the 1987 Scheme" means the occupational pension scheme constituted by the 1987 Regulations;
"the 1998 Regulations" means the Local Government Pension Scheme (Scotland) Regulations 1998( 5);
"the 1998 Transitional Regulations" means the Local Government Pension Scheme (Scotland) (Transitional Provisions) Regulations 1998( 6)
"the 1998 Scheme" means the occupational pension scheme constituted by the 1998 Regulations and the 1998 Transitional Regulations;
"the 2009 Scheme Transitional Regulations" means the Local Government Pension Scheme (Transitional Provisions) (Scotland) Regulations 2008( 7);
"the 2009 Scheme" means the occupational pension scheme constituted by the Administration Regulations, the Benefits Regulations and the 2009 Scheme Transitional Regulations;
"the 2014 Regulations" means the Local Government Pension Scheme (Scotland) Regulations 2014( 8);
"the 2015 Scheme" means the occupational pension scheme constituted by these Regulations and the 2014 Regulations;
"the Administration Regulations" means the Local Government Pension Scheme (Administration) (Scotland) Regulations 2008( 9);
"the Benefits Regulations" means the Local Government Pension Scheme (Benefits, Membership and Contributions) (Scotland) Regulations 2008( 10);
"the Earlier Schemes" means the 1974, the 1987, the 1998 and the 2009 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 1993( 11).
(5) In these Regulations, where an expression is used in relation to provisions in the 1998 Regulations, the 1998 Transitional Regulations, the Benefits Regulations, the Administration Regulations, the 2009 Scheme Transitional Regulations, or the 2014 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.
(6) In these Regulations, where final pay is to be calculated in accordance with regulations 9 to 11 of the Benefits Regulations (calculation of final pay) if a certificate has been issued under regulation 22 of the 1998 Regulations, regulation 43 of the Administration Regulations or regulation 93 of the 2014 Regulations (permanent reductions in pay: certificates of protection of pension benefits), that certificate continues to have effect in accordance with the regulation in question.
Revocation of Regulations
2. Except to the extent that these Regulations provide otherwise, the Regulations listed in Schedule 1 are revoked.
Membership before 1st April 2015
3. (1) Notwithstanding the revocations effected by regulation 2, and subject to this regulation, the Regulations listed in Schedule 1 (other than regulation 3(4) of the e Local Government Pension Scheme (Transitional Provisions) (Scotland) Regulations 2008( 12)) continue to have effect so far as is necessary-
(a) so that membership accrued in the Earlier Schemes in respect of service before 1st April 2015, 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 2015, are preserved; and(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 2014 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 2015 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 2015 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 2009 Scheme, irrespective of whether retirement pension under the 2015 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 2015 Scheme, the benefits from the Earlier Schemes other than additional pension under regulation 13 or 14 of the Benefits Regulations are payable as final salary benefits or, in the case of councillor members, career average pay 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 2015 Scheme and has benefits under the Earlier Schemes, or has been an active member of the 2015 Scheme and has benefits under the Earlier Schemes which have not been aggregated with the benefits in the 2015 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 2015 which relates to work carried out before that date shall be dealt with in accordance with the 2009 Scheme.
(10) Any guidance issued by the Scheme Actuary in accordance with any provision in the Earlier Regulations is to be treated as actuarial guidance issued by the Scottish Ministers as defined in Schedule 1 to the 2014 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 Scottish Ministers.
(11) Regulations 64 and 65 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.
Statutory underpin
4. (1) This regulation applies to a person who-
(a) was an active member of the 2009 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 2009 Scheme;(b) was an active member immediately before the underpin date and who receives payment of benefits under the 2015 Scheme on or after the underpin date;(c) does not have a disqualifying break in service; and(d) has not, prior to the underpin date, drawn benefits under the 2014 Regulations in relation to an employment.(2) The underpin date for the purposes of this regulation is the earliest of-
(a) the date the member attained the normal retirement age applicable to the member under the 2009 Scheme;(b) the date the member ceased to be an active member (including through retirement on efficiency or redundancy grounds) of the 2015 Scheme with an immediate entitlement to a pension, including where-(i) a member may elect to receive immediate payment of a pension under regulation 29(5) of the 2014 Regulations (early retirement) without the need for employer consent,(ii) a member who, with the Scheme employer's consent, elects to receive immediate payment under regulation 29(5) of the 2014 Regulations (early retirement), and(iii) a member who, with the Scheme employer's consent, elects to receive immediate payment under regulation 29(6) of the 2014 Regulations (flexible retirement); or(c) the date the member died in service.(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 active member's pension account is to be increased at the underpin date by the amount by which the underpin amount exceeds the assumed benefits on the underpin date.
(5) The assumed benefits are calculated by assessing the benefits the member would have been entitled to under the 2015 Scheme if-
(a) the member had paid contributions under regulation 9 of the 2014 Regulations (contributions) from 1st April 2015 to the underpin date but excluding-(i) any period when...To continue reading
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