The Local Government Pension Scheme (Administration) (Scotland) Regulations 2008

Publication Date:January 01, 2008
 
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2008No. 228

PENSIONS

The Local Government Pension Scheme (Administration) (Scotland) Regulations 2008

4thJune2008

6thJune2008

1stApril2009

CONTENTS

PART 1

PRELIMINARY

1. Citation and commencement

2. Interpretation

PART 2

MEMBERSHIP OF SCHEME

3. General eligibility for membership

4. Employees of non-Scheme employers: community admission bodies

5. Employees of non-Scheme employers: transferee admission bodies

6. Admission agreements - further provisions

7. Eligibility in certain cases of persons who are not employees

8. Separate employments etc.

9. Further restrictions on eligibility

10. Joining the Scheme

11. Ending of membership

12. Periods of membership

13. Re-employed and rejoining deferred members

14. Concurrent employments

PART 3

CONTRIBUTIONS

15. Contributions during child-related leave

16. Contributions during reserve forces service leave

17. Contributions during trade dispute absence

18. Contributions during absences with permission

19. Applications to make absence contributions

20. Payment of additional regular contributions (ARCs)

21. Discontinuance of ARCs

22. Additional voluntary contributions and shared cost additional voluntary contributions

23. Use of accumulated value of AVCs and SCAVCs

24. Separate treatment of AVCs and SCAVCs from other contributions

25. Cost of calculations of additional pension where no notification given under regulation 24(4)

PART 4

PENSION FUNDS AND EMPLOYERS PAYMENTS

26. The pension funds

27. Governance compliance statement

28. Appropriate funds

29. Admission agreement funds

30. Accounts and audit

31. Funding strategy statement

32. Actuarial valuations and certificates

33. Supply of copies of valuations, certificates etc

34. Special circumstances where revised actuarial valuations and certificates must be obtained

35. Employer's contributions

36. Employer's payment following resolution to increase membership or award additional pension

37. Employer's further payments

38. Payment by employing authorities to appropriate administering authorities

39. Interest

40. Deduction and recovery of member's contributions

41. Rights to return of contributions

42. Exclusion of rights to return of contributions

43. Permanent reductions in pay: certificates of protection of pension benefits

PART 5

PAYMENT OF BENEFITS ETC

44. Pension increases under the Pension Schemes Act 1993

45. Contributions equivalent premiums

46. Commencement of pensions

47. Interest on late payment of certain benefits

48. Payments due in respect of deceased persons

49. Non-assignability

PART 6

DETERMINATION OF QUESTIONS AND DISPUTES

50. Interpretation of Part

51. First instance decisions

52. First instance determinations: ill-health

53. Notification of first instance decisions

54. Applications to resolve disagreements

55. Notice of decisions on disagreements

56. Reference of disagreement for reconsideration by Scottish Ministers

57. Notice of decisions on reconsideration of disagreement

58. Rights of representation

59. Appeals by administering authorities

PART 7

POLICY STATEMENTS AND INFORMATION

60. Exchange of information by authorities

61. Statements of policy about exercise of discretionary functions

62. Annual benefit statements

63. Information to be supplied by employees

PART 8

SPECIAL ADJUSTMENTS

64. Statements of policy concerning abatement of retirement pensions in new employment

65. Application of abatement policy to individual cases

66. Forfeiture of pension rights after conviction of employment-related offences

67. Interim payments directions

68. Recovery or retention where former member has misconduct obligation

69. Protection of guaranteed minimum pension rights

70. Transfer of sums from the pension fund to compensate for former member's misconduct

71. Members of local authorities

PART 9

TRANSFERS

72. Interpretation of Part

73. Application of Chapter 4 etc

74. Rights to payment out of fund authority's pension fund

75. Contracting-out requirements affecting transfers out

76. Bulk transfers (transfers of undertakings etc.)

77. Calculation of amount of transfer payment under regulation 76

78. Inward transfers of pension rights

79. Right to count credited period

80. Community scheme transferees

81. Changes of fund

82. Changes of fund and variable time employees

PART 10

PENSION SHARING

CHAPTER I

PRELIMINARY PROVISIONS

83. Pension debit member

CHAPTER II

SHARING OF RIGHTS

84. Pension sharing mechanism in the Scheme

85. Pension sharing order activates pension sharing creating pension debits and credits

86. Calculation of "appropriate amount"

87. Pension debits and reduction of benefit

88. Effect of pension sharing on protected rights and guaranteed minimum pension

CHAPTER III

MODE OF DISCHARGE AND "IMPLEMENTATION PERIOD"

89. Discharge of pension credit liability by conferring "appropriate rights" or making transfer payment to another scheme

90. Qualifying arrangements

91. Disqualification as destination for pension credit

92. Adjustment to the amount of the pension credit - payments made without knowledge of the pension debit

93. "Implementation period" for discharge of pension credit

94. Failure to discharge liability in respect of pension credit within the implementation period and death of ex-spouse within period

CHAPTER IV

APPROPRIATE RIGHTS/PENSION CREDIT BENEFITS

95. "Appropriate Rights"/"Pension credit benefits" under the Scheme

96. Additional Voluntary Contributions ("AVCs")

97. Additional contributions and additional periods

98. Commutation: small pensions

99. Commutation: exceptional ill-health

100. Pension Transfers

CHAPTER V

MISCELLANEOUS

101. Charges in respect of pension sharing costs

102. Excluded membership

103. Appropriate fund and appropriate administering authority

104. Assignment

SCHEDULE 1 -

INTERPRETATION

SCHEDULE 2 -

SCHEME EMPLOYERS

SCHEDULE 3 -

MATTERS TO BE INCLUDED IN ADMISSION AGREEMENTS WITH TRANSFEREE ADMISSION BODIES

SCHEDULE 4 -

APPROPRIATE FUNDS

SCHEDULE 5 -

COUNCILLOR MEMBERS

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 7 of and Schedule 3 to the Superannuation Act 1972 1 and all other powers enabling them to do so.

In accordance with section 7(5) of that 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 the proposed regulations as appeared to them to be appropriate.

PART 1

PRELIMINARY

Citation and commencement

1.These Regulations may be cited as the Local Government Pension Scheme (Administration) (Scotland) Regulations 2008 and come into force on 1st April 2009.

Interpretation

2.-

(1) Schedule 1 (interpretation) contains definitions of expressions used in these Regulations which apply for their interpretation unless the context indicates they have a different meaning.

(2) References to members or membership refer to active members of the Scheme or active membership under the Scheme respectively unless otherwise stated or the context indicates a different meaning.

(3) The definition of "Reference Banks" in Schedule 1 must be read with-

(a) section 22 of the Financial Services and Markets Act 2000 2;(b) any relevant order under that section; and(c) Schedule 2 to that Act.

PART 2

MEMBERSHIP OF SCHEME

General eligibility for membership

3.-

(1) A person may only be an active member if-

(a) this regulation, regulation 4 (employees of non-scheme employers: community admission bodies) to 7 (eligibility in certain cases of persons who are not employers); or(b) regulation 3(3) (active members) of the Benefits Regulations,

enables the person to be one and the person is not prevented from being one by regulation 9 (further restrictions on eligibility).

(2) A person may be a member if the person is employed by a body which is listed in Schedule 2.

Employees of non-Scheme employers: community admission bodies

4.-

(1) Subject to the requirements of this regulation and regulation 6 (admission agreements further provisions), an administering authority may make an admission agreement with any community admission body.

(2) The following are community admission bodies-

(a) a body, which provides a public service in the United Kingdom otherwise than for the purposes of gain and which either-(i) has sufficient links with a Scheme employer for the body and the Scheme employer to be regarded as having a community of interest (whether because the operations of the body are dependent on the operations of the Scheme employer or otherwise); or(ii) is approved by the Scottish Ministers for the purposes of admission to the Scheme;(b) a body to the funds of which a Scheme employer contributes;(c) a body representative of-(i) local authorities;(ii) local authorities and officers of local authorities;(iii) officers of local authorities where it is formed for the purpose of consultation on the common interests of local authorities and the discussion of matters relating to local government; or(iv) Scheme employers;(d) A voluntary organisation engaged in the provision of services under-(i) Part III of the National Health Service (Scotland) Act 1978 3;(ii) Part III of the National Assistance Act 1948 4;(iii) The Disability Discrimination Act 1995 5;(iv) The Mental Health (Scotland) Act 1984 6 or the Mental Health (Care and Treatment) (Scotland) Act 2003 7; or(v) Section 14 of the Social Work (Scotland) Act 1968 (which places a duty on local authorities to provide domiciliary services and laundry facilities to certain households) 8.

(3) An approval under paragraph (2)(a)(ii) may be subject to such conditions as the Scottish Ministers think fit and they may withdraw an approval at any time if such conditions are not met.

(4) Where, at the date that an admission agreement is made with a body mentioned in paragraph (2)(b), the contributions paid to the body by one or more Scheme employers equal in total 50% or...

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