The Local Government Superannuation (Scotland) Regulations 1987

1. Introductory Text

2. PART A PRELIMINARY

   1. A1. Citation and commencement

   2. A2. Interpretation

   3. A3. Application of the Regulations to the Scottish Special Housing Association and its employees

   4. A4. Transfers from England and Wales to Scotland

   5. A5. Transfers from Scotland to England and Wales

   6. A6. Payment of benefits

3. PART B PENSIONABLE EMPLOYMENT

   1. B1. Pensionable employees

   2. B2. Persons who may elect to be pensionable employees—persons who made election under paragraph 3 of Schedule 4 to the Act of 1937

   3. B3. Other persons who may elect to be pensionable employees

   4. B4. Other elections as to pensionability

   5. B5. Persons deemed to be employees of a scheduled body

   6. B6. Power to admit employees of other bodies

   7. B7. Treatment of certain additional duties

   8. B8. Treatment of certain separate employments

   9. B9. Deemed employments

   10. B10. Age of compulsory retirement

4. PART C PAYMENTS BY EMPLOYEES

   1. C1. Appropriate superannuation fund

   2. C2. Payment and amount of employee’s contributions

   3. C3. Leave of absence from duty

   4. C4. Absence due to trade dispute

   5. C5. Lump sum payment to increase reckonable service

   6. C6. Periodical payments to increase reckonable service

   7. C7. Payment by manual worker in respect of previous service

   8. C8. Payments to avoid reduction of retiring allowance and death gratuity

   9. C9. Continuation of certain payments

   10. C10. Statement of remuneration received otherwise than from employing authority

   11. C11. Deduction and recovery of employee’s contributions

   12. C12. Return of employee’s contributions in certain cases

   13. C13. Effect of return to local government on right to a return of contributions

   14. C14. Restoration of right to reckon service in transitional cases where there has been a return of contributions

   15. C15. Reduction of returned contributions following payment in lieu of contributions

   16. C16. Limitation of payments

5. PART D SERVICE

   1. D1. Reckonable service

   2. D2. Qualifying service

   3. D3. Exclusion from reckonable service and qualifying service

   4. D4. Increase of reckonable service on lump sum payment

   5. D5. Increase of reckonable service on making periodical payments

   6. D6. Increase of reckonable service on completion or cessation of payments under previous Regulations

   7. D7. Increase of reckonable service of certain late entrants at discretion of employing authority

   8. D8. Reduction of added years reckonable on payment as reckonable service

   9. D9. Previous service of certain whole-time manual workers

   10. D10. Previous service of certain variable-time employees

   11. D11. Previous service of certain re-employed pensioners

6. PART E BENEFITS

   1. E1. Guaranteed minimum pension for certain pensionable employees and their widows

   2. E2. Entitlement to retirement pension and retiring allowance

   3. E3. Amount of retirement pension and retiring allowance

   4. E4. Ill-health lump sum retiring allowance

   5. E5. Entitlement to widow’s short-term and long-term pensions

   6. E6. Amount of widow’s short-term and long-term pensions

   7. E7. Widow’s special short-term pension

   8. E8. Entitlement to children’s short-term and long-term pensions

   9. E9. Amounts of children’s short-term and long-term pensions

   10. E10. Children’s special short-term pension

   11. E11. Death gratuity

   12. E12. Pensions of widowers etc.

   13. E13. Discretionary additional benefits for certain female nursing staff

   14. E14. Reduction of retirement pension in the case of certain former teachers

   15. E15. Reduction of retirement pension in the case of certain re-employed pensioners

   16. E16. Combined benefits in the case of certain re-employed pensioners

   17. E17. Separate benefits in the case of certain re-employed pensioners

   18. E18. Adjustment of superannuation rights on death of certain re-employed pensioners

   19. E19. Benefits of certain persons employed before 16th May 1974

   20. E20. Surrender of part of retirement pension

   21. E21. Power to compound certain small pensions

   22. E22. Pensionable remuneration

   23. E23. Further provision as to pensionable remuneration

   24. E24. Certificates as to reduction in remuneration

   25. E25. Calculation of part-time service

   26. E26. Calculation of service in certain other cases

   27. E27. Counting of non-contributing service

   28. E28. Disregard of certain reckonable service in determining entitlement to benefits

   29. E29. Counting of certain reckonable service and qualifying service in determining entitlement to benefits

   30. E30. Disregard of certain reckonable service in calculating amount of benefits

   31. E31. Counting of certain reckonable service in calculating amount of benefits

   32. E32. National Insurance

   33. E33. Benefits not assignable

   34. E34. Payment of benefits

7. PART F WAR SERVICE

   1. F1. Interpretation etc.

   2. F2. War service

   3. F3. Election as to war service

   4. F4. Modified application of regulation F3 in certain cases

   5. F5. Notice of election

   6. F6. Reckonable service and benefits

   7. F7. Revision of certain elections

8. PART G SPECIAL PROVISIONS FOR CERTAIN CASES

   1. G1. Preservation of rights and liabilities of persons to whom the provisions of a local Act scheme applied immediately before 16th May 1974

   2. G2. Modification of the Regulations in their application to employees previously subject to a local Act scheme

   3. G3. Standard remuneration agreements

9. PART H LOCAL GOVERNMENT REORGANISATION ETC.

   1. H1. Definitions

   2. H2. Continuity of employment and preservation of status

   3. H3. Discretionary powers

   4. H4. Contributions of transferred manual workers

   5. H5. Persons transferred to scheduled bodies under an Order under section 34 of the Local Government (Scotland) Act 1975 or in consequence of section 1 of the Education (Mentally Handicapped Children) (Scotland) Act 1974

   6. H6. Gratuities etc. granted by former local authorities

   7. H7. Policy schemes

   8. H8. Overseas employment

10. PART J INTERCHANGE ETC.

    1. J1. Interpretation

    2. J2. Outwards transfers

    3. J3. Additional transfer value for certain persons transferring to public service pension schemes

    4. J4. Amount of transfer value

    5. J5. Termination of right to payment out of fund authority’s superannuation fund

    6. J6. Rights where a person transfers to the Communities' scheme and leaves without a right to either immediate or prospective pension

    7. J7. Compound interest on certain sums

    8. J8. Inward transfers

    9. J9. Right to reckon service

    10. J10. Adjustment to crediting of reckonable service and qualifying service on payment of refund of contributions

    11. J11. Computation of contributions

    12. J12. National Insurance modification

    13. J13. Certain persons who become subject to certain other superannuation schemes

    14. J14. Transfer of rights of persons to whom regulation J13 applies

11. PART K GRATUITIES

    1. K1. Interpretation

    2. K2. Persons to whom Part K applies

    3. K3. Payment of benefit

    4. K4. Calculation of benefit

    5. K5. Financial

12. PART L INJURY ALLOWANCES ETC.

    1. L1. Interpretation

    2. L2. Persons to whom Part L applies

    3. L3. Loss of employment through permanent incapacity

    4. L4. Reduction in remuneration

    5. L5. Allowances for pensioners

    6. L6. Death benefits

    7. L7. The relevant body

    8. L8. Rights and payments to be taken into account in determing amount of benefit

    9. L9. Retrospective effect

    10. L10. Finance

    11. L11. Appeals

    12. L12. Notice of decisions

13. PART M FORFEITURE ETC.

    1. M1. Forfeiture of rights

    2. M2. Transfer of certain sums from the superannuation fund

    3. M3. Recovery or retention by employing authority of certain sums from superannuation fund

14. PART N DECISIONS AND APPEALS

    1. N1. Initial decisions

    2. N2. Decisions by employing authorities as to status of employees

    3. N3. Decisions by administering authorities as to status of employees

    4. N4. Decisions by administering authorities as to war service

    5. N5. Decisions by employing authorities as to benefits

    6. N6. Decisions by administering authorities as to the amount of benefits

    7. N7. Notification of decisions

    8. N8. Appeals

15. PART P SUPERANNUATION FUNDS AND PAYMENTS BY AUTHORITIES

    1. P1. Superannuation funds

    2. P2. Apportionment of the fund

    3. P3. Pensions increase

    4. P4. Dissolution of further funds

    5. P5. Management of superannuation funds

    6. P6. Use and Investment of superannuation funds' moneys

    7. P7. Accounts and audit

    8. P8. Periodical valuation of superannuation funds

    9. P9. Actuary’s certificates

    10. P10. Valuation and actuary’s certificates for further funds

    11. P11. Cost of pensions increase

    12. P12. Employer’s contributions

    13. P13. Employer’s additional contributions

    14. P14. Employer’s further payments

    15. P15. Payments by employing authorities to administering authorities

    16. P16. Funds out of which combined benefits are to be paid

    17. P17. Provision to protection of pension

16. PART Q INTERFUND ADJUSTMENTS

    1. Q1. Interpretation

    2. Q2. Change of local government employment and fund authority

    3. Q3. Partial forfeitures

17. PART R MISCELLANEOUS POWERS AND DUTIES OF AUTHORITIES

    1. R1. Information to be supplied by certain employees

    2. R2. Records to be kept by authorities

    3. R3. Transmission of documents and information

    4. R4. Provisions as to contributions equivalent premiums

18. PART S MISCELLANEOUS AND SUPPLEMENTAL

    1. S1. Periods of time

    2. S2. Application to benefits in respect of former employments

    3. S3. Revocations

19. Signature

20. 1. SCHEDULE 1

       GLOSSARY OF EXPRESSIONS

    2. SCHEDULE 2

       MODIFICATIONS TO THE REGULATIONS IN THEIR APPLICATION TO EMPLOYEES OF THE SCOTTISH SPECIAL HOUSING ASSOCIATION

       1. 1. Regulation C12(5) shall have effect as if it provided that...

       2. 2. For the purposes of Part D “service” rendered to the...

       3. 3. Regulation P6 shall have effect as if paragraph (2)(b) of...

       4. 4. Arrangements for actuarial valuations of, and reports on, the assets...

       5. 5. Where the General Manager of the Association elects by notice...

    3. SCHEDULE 3

       PENSIONABLE EMPLOYEES

       1. PART I

          1. 1. A regional council, an islands council or a district council....

          2. 2. A joint board or joint committee appointed under any enactment,...

          3. 3. A water development board.

          4. 4. A river purification board.

       2. PART II

          1. 1. A variable-time employee of a body described in Part I...

          2. 2. A whole-time employee or a variable-time employee of any other...

          3. 3. A whole-time employee of a passenger transport executive.

       3. PART III

          1. 1. The requirements to be satisfied in order that a whole-time...

          2. 2. A notice under paragraph 1(b) must also contain a declaration...

    4. SCHEDULE 4

       MAXIMUM LENGTH OF ADDITIONAL PERIODS

       1. 1. (1) Subject to paragraph 2, the maximum length of the...

       2. 2. (1) In the case of a person who at the...

    5. SCHEDULE 5

       AMOUNT TO BE PAID FOR ADDITIONAL PERIOD

       1. PART I LUMP SUM PAYMENT

          1. 1. The amount to be paid by an employee who has...

       2. PART II PERIODICAL PAYMENTS

          1. 2. The amount to be paid by way of additional contributions...

          2. 3. (1) For the purposes of paragraph 2, in relation to...

    6. SCHEDULE 6

       PAYMENT TO AVOID REDUCTION OF RETIRING ALLOWANCE

       1. PART I LUMP SUM PAYMENT

          1. 1. The amount to be paid by an employee who has...

          2. 2. The amount is to be paid within one month after...

       2. PART II INSTALMENTS

          1. 3. The amount to be paid by an employee who has...

          2. 4. The employee is to specify in his notice of election...

          3. 5. Instalments are to be of equal amounts and to be...

       3. PART III ADDITlONAL CONTRIBUTIONS

          1. 6. The amount to be paid by way of additional contributions...

          2. 7. (1) For the purposes of paragraph 6, in relation to...

          3. 8. An employee is to specify in his notice of election...

          4. 9. Additional contributions are to be paid, at such intervals as...

       4. PART IV UNCOMPLETED PAYMENTS

          1. 10. This Part applies where an employee has under regulation C8...

          2. 11. The relevant events are— (a) the discontinuance of payment under...

          3. 12. Where the relevant event is the discontinuance of payment under...

          4. 13. Where the relevant event is— (a) the death of the...

          5. 14. (1) Where the relevant event is the employee’s ceasing to...

          6. 15. (1) Where the employee ceases to hold his employment and...

    7. SCHEDULE 7

       OUTSTANDING PAYMENTS UNDER 1974 REGULATIONS

       1. 1. Paragraphs 2 to 7 apply while any amount is outstanding...

       2. 2. Compound interest, calculated at the rate of 3% per annum...

       3. 3. If a benefit calculated by reference to the length of...

       4. 4. If benefits become payable to or in respect of the...

       5. 5. Subject to paragraphs 6 and 7, if the employee ceases...

       6. 6. If the employee becomes entitled to preserved benefits and does...

       7. 7. (1) If the employee ceases to hold his employment and—...

    8. SCHEDULE 8

       LIMITATION ON PAYMENT BY WAY OF ADDITIONAL CONTRIBUTIONS OR BY INSTALMENTS

       1. 1. If the amount payable by the pensionable employee by way...

       2. 2. The formula mentioned in paragraph 1 is— T × R...

       3. 3. In paragraph 2 “pensionable age” means the earliest age at...

    9. SCHEDULE 9

       UNCOMPLETED PAYMENT OF ADDITIONAL CONTRIBUTIONS

       1. 1. This Schedule applies where an employee has made an election...

       2. 2. The relevant events are— (a) the discontinuance of payment under...

       3. 3. Where the relevant event is the discontinuance of payment under...

       4. 4. Where the relevant event is— (a) the death of the...

       5. 5. (1) Where the relevant event is the employee’s ceasing to...

       6. 6. (1) Where the relevant event is the employee’s ceasing to...

    10. SCHEDULE 10

        ADDITIONAL RECKONABLE SERVICE FOR ILL-HEALTH

        1. 1. For the purposes of this Schedule— (a) a person’s relevant...

        2. 2. (1) Subject to sub-paragraph (2) and paragraphs 3 ad 4,...

        3. 3. (1) Subject to paragraph 4, this paragraph applies where, before...

        4. 4. (1) This paragraph applies where— (a) the person either—

    11. SCHEDULE 11

        REDUCTION OF BENEFITS ON EARLY PAYMENT

    12. SCHEDULE 12

        MODIFICATIONS TO PART E WHERE NO RIGHT TO RETIRING ALLOWANCE ETC.

        1. PART I

           1. 1. In regulation E2(1), the words “and a lump sum retiring...

           2. 2. In regulation E3— (a) in paragraph (1), for the words...

           3. 3. In regulation E11— (a) in paragraph (1)(b), after the word...

           4. 4. In regulation E17, paragraph (6)(a)(iii) and (v) shall be deleted....

        2. PART II

           1. 5. In regulation E3, paragraphs (4) to (11) shall be deleted....

           2. 6. In regulation E11, paragraph (10) shall be deleted.

        3. PART III

           1. 7. In regulation E6, for paragraphs (2) to (4) there shall...

           2. 8. In regulation E8— (a) in paragraph (1), sub-paragraph (b) and...

           3. 9. In regulation E11— (a) in paragraph (1)(b), the words “in...

    13. SCHEDULE 13

        SURRENDER OF PART OF RETIREMENT PENSION

        1. PART I LIMITS ON AMOUNT SURRENDERED

           1. 1. (1) The part of the retirement pension surrendered on any...

           2. 2. Where the person falls within regulation E20(2)(b), references in paragraph...

        2. PART II PROCEDURE

           1. 3. Upon a person’s first becoming eligible to notify his wish...

           2. 4. Where a person wishes to make a surrender he may—...

           3. 5. On receipt by the appropriate administering authority of a notification...

           4. 6. Any fee payable to a practitioner in respect of an...

           5. 7. (1) Subject to the provisions of this Schedule, unless the...

           6. 8. A person who has given a notification of his desire...

           7. 9. (1) A notification given by a person under paragraph 4...

    14. SCHEDULE 14

        WOMEN'S SERVICES

        1. 1. Member of Queen Alexandra’s Royal Naval Nursing Service or any...

        2. 2. Member of the Women’s Royal Naval Service.

        3. 3. Woman medical or dental practitioner serving in the Royal Navy...

        4. 4. Member of Queen Alexandra’s Imperial Military Nursing Service or any...

        5. 5. Member of the Territorial Army Nursing Service or any reserve...

        6. 6. Member of the Auxiliary Territorial Service.

        7. 7. Woman employed with the Royal Army Medical Corps or the...

        8. 8. Member of Princess Mary’s Royal Air Force Nursing Service or...

        9. 9. Member of the Women’s Auxiliary Air Force.

        10. 10. Woman employed with the Medical Branch or the Dental Branch...

        11. 11. Member of the Voluntary Aid Detachments employed under the Admiralty,...

    15. SCHEDULE 15

        PUBLIC SERVICE SCHEMES

        1. PART I

           1. 1. Regulations from time to time in force under the Police...

           2. 2. Orders and Regulations from time to time in force under...

           3. 3. The Firemen’s Pension Scheme brought into operation under section 26...

           4. 4. Orders from time to time in force under section 10...

        2. PART II

           1. 5. The Teachers (Superannuation) Act 1925 and Rules from time to...

           2. 6. A 1923 Act scheme within the meaning of the Teachers'...

        3. PART III

           1. 7. Provisions of or under the Local Government Superannuation Act 1937,...

           2. 8. Regulations from time to time in force under section 67...

           3. 9. Regulations from time to time in force under section 61...

           4. 10. Regulations from time to time in force under section 2...

    16. SCHEDULE 16

        CALCULATION OF TRANSFER VALUES

        1. PART I

           1. 1. The transfer value payable under regulation J2, J3(1), J14 or...

           2. 2. (1) The sums mentioned in paragraph 1 shall be calculated...

           3. 3. In this Schedule— “accrued pension” means the annual retirement pension...

        2. PART II

        3. PART III

        4. PART IV

           1. 1. The transfer value payable under regulation Q2(1) in respect of...

           2. 2. In any case not falling within paragraph 1 the transfer...

           3. 3. In ascertaining for the purposes of this Part the length...

           4. 4. Subject to paragraph 5, in ascertaining for the purposes of...

           5. 5. If— (a) during the 13 years ending on the cessation...

           6. 6. Where the person has made a payment to his new...

           7. 7. Compound interest calculated in accordance with regulation J7 is to...

        5. PART V

           1. 1. The additional transfer value payable under regulation J3(2) and the...

           2. 2. For the purposes of paragraph 1, the annual rate of...

    17. SCHEDULE 17

        CALCULATION OF RECKONABLE SERVICE TO BE CREDITED UNDER REGULATION J9(1)(a)

        1. 1. Subject to the provisions of this Schedule, the period which...

        2. 2. For the purposes of paragraph 1 above—

    18. SCHEDULE 18

        FUND APPORTIONMENT WHERE 100 OR MORE TRANSFER THEIR PENSION RIGHTS UNDER REGULATION J14

        1. PART I

           1. 1. This Part of this Schedule applies where the fund is...

           2. 2. The appropriate administering authority shall obtain a report from the...

           3. 3. The apportionment fraction is— [ A B × ( C...

           4. 4. The relevant date is the date on which those transferring...

           5. 5. The accrued actuarial liabilities of the fund are the actual...

           6. 6. The transferable assets of the fund are the assets which...

           7. 7. The values of items D and E are to be...

           8. 8. Subject to paragraph 7 above, valuations are to be made...

           9. 9. Where more than one approved non-local government scheme is involved,...

           10. 10. When the appropriate administering authority receive the actuary’s report they...

           11. 11. The value of the share of the fund to which...

           12. 12. The apportionment date is the date specified as such by...

           13. 13. Except with the agreement of the scheme managers of the...

           14. 14. Subject to paragraphs 15 to 17 below, immediately after the...

           15. 15. The appropriate administering authority and the scheme managers may agree...

           16. 16. The value of an advance under paragraph 15 shall not...

           17. 17. Where an advance is made under paragraph 15, the appropriate...

           18. 18. The employing authority shall bear the costs of apportioning the...

           19. 19. The appropriate administering authority shall keep their accounts in a...

        2. PART II

           1. 20. This Part of this Schedule applies where the fund is...

           2. 21. The provisions of Part I of this Schedule are to...

           3. 22. Any adjustments to be made under paragraph 21 shall be...

    19. SCHEDULE 19

        FUND APPORTIONMENT FOR CHANGES OF FUND WITHIN LOCAL GOVERNMENT

        1. PART I

           1. 1. This Part of this Schedule applies where the fund is...

           2. 2. The previous fund authority shall obtain a report from an...

           3. 3. The apportionment fraction is— [ A B × ( C...

           4. 4. The relevant date is the date on which the change...

           5. 5. The accrued actuarial liabilities of the fund are the actual...

           6. 6. The transferable assets of the fund are the assets which...

           7. 7. The values of items D and E are to be...

           8. 8. Subject to paragraph 7, valuations are to be made by...

           9. 9. Where more than one new fund authority is involved, separate...

           10. 10. When the previous fund authority receive the actuary’s report they...

           11. 11. The value of the share of the fund to which...

           12. 12. The apportionment date is the date specified as such by...

           13. 13. Except with the agreement of the new fund authority, the...

           14. 14. Subject to paragraphs 15 to 17, immediately after the apportionment...

           15. 15. The previous fund authority and the new fund authority may...

           16. 16. The value of an advance under paragraph 15 shall not...

           17. 17. Where an advance is made under paragraph 15, the previous...

           18. 18. The previous employing authority shall bear the costs of apportioning...

           19. 19. The previous fund authority shall keep their accounts in a...

        2. PART II

           1. 20. This Part of this Schedule applies where the fund is...

           2. 21. The provisions of Part I of this Schedule are to...

           3. 22. If any question arises in connection with paragraph 21, it...

    20. SCHEDULE 20

        BODIES WHOSE EMPLOYEES ARE TO HAVE PENSIONS INCREASE PAID BY THE FUND OR FURTHER FUND

    21. SCHEDULE 21

        REVOCATIONS

21. Explanatory Note