The Local Government Pension Scheme Regulations 2013

1. Introductory Text

2. PART 1 Membership, contributions and benefits

   1. Preliminary Provisions

      1. 1. Citation, commencement and extent

      2. 2. Introductory

   2. Membership

      1. 3. Active membership

      2. 3A. Civil servants etc engaged in probation provision

      3. 4. Restriction on eligibility for active membership

      4. 5. Ending active membership

      5. 6. Deferred and deferred pensioner members

      6. 7. Pensioner members

      7. 8. Pension credit and survivor members

   3. Contributions

      1. 9. Contributions

      2. 10. Temporary reduction in contributions

      3. 11. Contributions during absence from work

      4. 12. Contributions during child-related leave

      5. 13. Contributions during reserve forces service leave

      6. 14. Contributions during absence for illness etc

      7. 15. Employer contributions during absences

      8. 16. Additional pension contributions

      9. 17. Additional voluntary contributions

      10. 18. Rights to return of contributions

      11. 19. Exclusion of rights to return of contributions

      12. 20. Meaning of pensionable pay

      13. 21. Assumed pensionable pay

   4. Pension accounts

      1. 22. Pension accounts

      2. 23. Active member's pension accounts

      3. 24. Deferred member's pension account and deferred refund account

      4. 25. Retirement pension accounts : active members

      5. 26. Retirement pension accounts : deferred, deferred pensioner and pension credit members

      6. 27. Flexible retirement pension accounts

      7. 28. Deferred pensioner member accounts

      8. 29. Pension credit accounts

   5. Benefits

      1. 30. Retirement benefits

      2. 31. Award of additional pension

      3. 32. Commencement of pensions

      4. 33. Election for lump sum instead of pension

      5. 34. Commutation and small pensions

   6. Ill-health retirement

      1. 35. Early payment of retirement pension on ill-health grounds: active members

      2. 36. Role of the IRMP

      3. 37. Special provision in respect of members receiving Tier 3 benefits

      4. 38. Early payment of retirement pension on ill-health grounds: deferred and deferred pensioner members

      5. 39. Calculation of ill-health pension amounts

   7. Survivor benefits

      1. 40. Death grants: active members

      2. 41. Survivor benefits: partners of active members

      3. 42. Survivor benefits: children of active members

      4. 43. Death grants: deferred members, pension credit members and deferred pensioner members

      5. 44. Survivor benefits: partners of deferred members and deferred pensioner members

      6. 45. Survivor benefits: children of deferred members

      7. 46. Death grants : pensioner members

      8. 47. Survivor benefits : partners of pensioner members

      9. 48. Survivor benefits: children of pensioner members

   8. Adjustments of benefits

      1. 49. No double entitlement

      2. 50. Limit on total amount of benefits

      3. 51. Guaranteed minimum pensions

      4. 52. Pension debits

3. PART 2 Administration

   1. Administering authorities

      1. 53. Scheme managers

      2. 54. Admission agreement funds

      3. 55. Administering authorities: governance compliance statement

      4. 56. Accounts and audit

   2. Strategies, statements and reports

      1. 57. Pension fund annual report

      2. 58. Funding strategy statement

      3. 59. Pension administration strategy

      4. 60. Statements of policy about exercise of discretionary functions

      5. 61. Statements of policy concerning communications with members and Scheme employers

   3. Actuarial valuations

      1. 62. Actuarial valuations of pension funds

      2. 63. Aggregate Scheme costs

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

      4. 64A. Revision of rates and adjustments certificate: Scheme employer contributions

      5. 64B. Revision of actuarial certificates: exit payments

      6. 65. Aggregate Scheme costs: revised certificates

      7. 66. Supply of copies of valuations, certificates etc

   4. Payments

      1. 67. Employer's contributions

      2. 68. Employer's further payments

      3. 69. Payment by Scheme employers to administering authorities

      4. 70. Additional costs arising from Scheme employer's level of performance

      5. 71. Interest on late payments by Scheme employers

   5. Decisions

      1. 72. First instance decisions

      2. 73. Notification of first instance decisions

      3. 74. Applications for adjudication of disagreements

      4. 75. Decisions of the adjudicator

      5. 76. Reference of adjudications to administering authority

      6. 77. Decisions of the administering authority on reconsideration

      7. 78. Rights of representation

      8. 79. Appeals by administering authorities

      9. 80. Exchange of information

      10. 81. Interest on late payment of certain benefits

      11. 82. Payments due in respect of deceased persons

      12. 83. Payments for persons incapable of managing their affairs

      13. 84. Non-assignability

      14. 85. Deduction and recovery of member's contributions

      15. 86. Joint liability in respect of annual allowance charge

      16. 87. Tax

      17. 88. Pension increase under the Pensions Schemes Act 1993

      18. 89. Annual benefit statements

      19. 90. Information to be supplied by employees

   6. Forfeiture

      1. 91. Forfeiture of pension rights after conviction for employment-related offences

      2. 92. Interim payments directions

      3. 93. Recovery or retention where former member has misconduct obligation

      4. 94. Adjustment of accounts following forfeiture etc

      5. 95. Protection of guaranteed minimum pension rights

   7. Transfers

      1. 96. Rights to payment out of pension fund

      2. 97. Contracting-out requirements affecting transfers out

      3. 98. Bulk transfer (transfers of undertakings etc)

      4. 99. Calculation of amount of transfer payment

      5. 100. Inward transfers of pension rights

      6. 101. Effect of acceptance of transfer value

      7. 102. EU scheme transfers

      8. 103. Changes of administering authority

      9. 104. Change of administering authority in connection with probation service arrangements

4. PART 3 Governance

   1. 105. Delegation

   2. 106. Local pension boards: establishment

   3. 107. Local pension boards: membership

   4. 108. Local pension boards: conflict of interest

   5. 109. Local pension boards: guidance

   6. 110. Scheme advisory board: establishment

   7. 111. Scheme advisory board: membership

   8. 112. Scheme advisory board: conflict of interest

   9. 113. Scheme advisory board: funding

   10. 114. Scheme actuary

   11. 115. Employer cost cap

   12. 116. Scheme advisory board: additional functions

5. Signature

6. SCHEDULES

   1. SCHEDULE 1

      Interpretation

      1. “ the 2014 Regulations ” means the Local Government Pension...

   2. SCHEDULE 2

      Scheme employers

      1. PART 1

         1. 1. In England, a county council, a district council, a London...

         2. 2. In Wales, a county council or a county borough council....

         3. 3. A joint board, body or committee appointed under any Act...

         4. 4. A Mayoral development corporation within the meaning of section 198...

         5. 5. A fire and rescue authority within the meaning of the...

         6. 6. A police and crime commissioner.

         7. 7. A chief constable within the meaning of section 2 of...

         8. 8. The Commission for Local Administration in England.

         9. 9. A probation trust established under section 5 of the Offender...

         10. 10. The Chichester Harbour Conservancy.

         11. 11. The Lee Valley Regional Park Authority.

         12. 12. An integrated transport authority within the meaning of Part 5...

         13. 13. The Broads Authority.

         14. 14. A further education corporation, a sixth form college corporation or...

         15. 15. The London Pensions Fund Authority.

         16. 16. The South Yorkshire Pensions Authority.

         17. 17. The Environment Agency.

         18. 18. A National Park Authority established under Part 3 of the...

         19. 19. An Education Action Forum within the meaning of section 11...

         20. 20. A proprietor of an Academy within the meaning of section...

         21. 21. A body set up by a local housing authority as...

         22. 22. The Valuation Tribunal Service established under section 105 of the...

         23. 23. A conservation board established under section 86 of the Countryside...

         24. 24. A combined authority established by an order under section 103(1)...

         25. 25. The North Wales Corporate Joint Committee (established by the North...

         26. 26. The Mid Wales Corporate Joint Committee (established by the Mid...

         27. 27. The South East Wales Corporate Joint Committee (established by the...

         28. 28. The South West Wales Corporate Joint Committee (established by the...

      2. PART 2

         1. 1. The Board of Governors of the Museum of London.

         2. 2. A body (other than a body listed in Part 1...

         3. 3. A passenger transport executive.

         4. 4. An institution designated by an order under section 129 of...

         5. 5. An entity connected with a body listed in paragraphs 1...

         6. 6. A company under the control of a body listed in...

         7. 7. The Public Services Ombudsman for Wales.

         8. 8. The Serious Organised Crime Agency.

         9. 9. Transport for London.

         10. 10. The London Transport Users' Committee.

         11. 11. The Cultural Strategy Group for London.

         12. 12. The Children and Family Court Advisory and Support Service.

         13. 13. An urban development corporation.

         14. 13A. A development corporation established under the New Towns Act 1981...

         15. 14. The Secretary of State, in respect of persons specified in...

         16. 15. Transport for the North.

      3. PART 3

         1. 1. The following bodies are admission bodies with whom an administering...

         2. 2. An approval under paragraph 1(e) may be subject to such...

         3. 3. The Scheme employer, if it is not also the administering...

         4. 4. In the case of an admission body falling within the...

         5. 5. If the admission body is exercising the functions of the...

         6. 6. An admission agreement must require the admission body to carry...

         7. 7. Notwithstanding paragraph 6, and subject to paragraph 8, the admission...

         8. 8. Where, for any reason, it is not desirable for an...

         9. 9. An admission agreement must include— (a) provision for it to...

         10. 10. An admission agreement must include a requirement that the admission...

         11. 11. When an administering authority makes an admission agreement it must...

         12. 12. Where an admission body is such a body by virtue...

         13. 13. Where an admission body of the description in paragraph 1(d)...

         14. 14. An admission agreement may take effect on a date before...

      4. PART 4

   3. SCHEDULE 3

      Pension funds

      1. PART 1

         1. 1. The following bodies are required to maintain a pension fund...

      2. PART 2

         1. 1. Subject to paragraph 3, the appropriate administering authority for a...

         2. 2. The appropriate administering authority for a former member of the...

         3. 3. The Secretary of State may, on application by a Scheme...

         4. 4. A direction under paragraph 3— (a) may only be given...

7. Explanatory Note