The Local Government Pension Scheme (Scotland) Regulations 2014

Exclusion of rights to return of contributions

19.—(1) A person is not entitled to a return of contributions under regulation 18 if that person—

(a) becomes an active member again within one month and one day of ceasing active membership in an employment, or before the date a return of contributions has been issued by the appropriate administering authority, whichever is the later;

(b) left the employment and has been found guilty of—

(i) an offence of a fraudulent character, or

(ii) grave misconduct,

in connection with the employment;

(c) already holds a deferred benefit or is in receipt of a pension (other than a survivor’s pension or pension credit member’s pension) under these Regulations without prejudice to the right to other compensation for non-refundable contributions;

(d) continues as an active member in another employment held concurrently with the employment in which that person has ceased to be an active member; or

(e) is an active member and dies in service.

(2) Where paragraph (1)(b) applies the Scheme employer may direct payment out of the appropriate fund of a sum equal to all or part of the member’s contributions to the member, the member’s spouse, civil partner, cohabiting partner or any of the member’s dependents.