The Local Government Pension Scheme (Scotland) Regulations 2018

SCHEDULES

Regulation 2(4)

SCHEDULE 1 S Interpretation

In these Regulations—

“active member” means a person who is in an employment, and—

(a)

paying contributions to the Scheme; or

(b)

treated as paying contributions to the Scheme; and for this purpose a person who is “in an employment” includes a person who is absent from that employment for one of the reasons mentioned in regulation 11 and “active membership” is construed accordingly;

“actuarial guidance issued by the Scottish Ministers” means guidance identified by the Scottish Ministers as such which has been issued in accordance with regulation 2(3);

“additional maternity or adoption leave” means leave under section 73 or 75B of the Employment Rights Act 1996 M1 ;

“additional paternity leave” means leave under the Additional Paternity Leave Regulations 2010 M2 ;

“additional pension” means pension under these Regulations other than earned pension;

“administering authority” means a body listed in schedule 3 which is required to maintain a fund for the purposes of these Regulations;

“admission agreement” means an agreement between an administering authority and an admission body that named individuals, or all or any specified class of the admission body's employees, may be members of the Scheme;

“admission body” means a body listed in paragraph 1 of Part 2 of schedule 2;

“amount of accrued pension” means the earned pension in a member's pension account adjusted to take account of any revaluation adjustment applicable;

“amount of pension payable” means the earned pension and additional pension in a member's pension account adjusted to take account of any revaluation adjustment, index rate adjustment, commutation amount or pension account adjustment applicable;

“annual allowance charge” has the meaning given to that expression by section 227 of the Finance Act 2004 M3 ;

“assumed pensionable pay” has the meaning given by regulation 21;

“automatic enrolment date” means the automatic enrolment date within the meaning of section 3 of the Pensions Act 2008 M4 ;

“automatic re-enrolment date” means—

(a)

for the purposes of regulation 3(5)(b), the automatic re-enrolment date chosen by a member's employer in accordance with section 5 of the Pensions Act 2008 and regulation 12 of the Occupational and Personal Pensions Schemes (Automatic Enrolment) Regulations 2010 M5 for those of its eligible jobholders who are not active members; and

(b)

for the purposes of regulation 10(5)(a), the automatic re-enrolment date chosen by a member's employer in accordance with section 5 of the Pensions Act 2008 and regulation 12 of the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010 for those of its eligible employees who are not active members (or the date the employer would have chosen if the employer did not have any such employees);

“AVC” has the meaning given by regulation 17;

“base rate” means the base rate for the time being quoted by the reference banks or, where there is for the time being more than one such base rate, the rate which, when the base rate quoted by each bank is ranked in a descending sequence of seven, is fourth in the sequence;

“benefit crystallisation event” has the meaning given by section 216 of the Finance Act 2004 M6 ;

“child-related leave” means—

(a)

ordinary adoption leave;

(b)

ordinary maternity leave;

(c)

additional maternity or adoption leave during which the member receives some pensionable pay;

(d)

paternity leave;

(e)

additional paternity leave; F1 ...

(f)

shared parental leave during which the member receives some pensionable pay; [F2 or

(g)

parental bereavement leave during which the member receives some pensionable pay]

“children's pension” means a pension payable to an eligible child in accordance with regulation 40, 43 or 46;

“Club Memorandum” means the current memorandum published by the Cabinet Office under the title “The Public Sector Transfer Club – memorandum by the Cabinet Office”M7 ;

“Club Transfer” means a transfer of employment between members of the Public Sector Transfer Club;

“cohabiting partner” means a person whom the appropriate administering authority is satisfied fulfils the following conditions—

(a)

the person (P) has fulfilled the condition in paragraph [F3 (b)(i), and the conditions in (b)(ii) to (iv)] for a continuous period of at least 2 years on the date the member (M) died; and

(b)

the condition is that—

(i)

M is able to marry or form a civil partnership with P;

(ii)

M and P are living together as if they were a married couple or as if they were civil partners;

(iii)

neither M nor P is living with a third person as if they were a married couple or as if they were civil partners; and

(iv)

either P is financially dependent on M, or M and P are financially interdependent;

“commutation amount” means the amount of pension a member has elected to give up in return for a lump sum in accordance with regulation 32;

“deferred member” has the meaning given by regulation 6;

“deferred payment enhancement” means the amount by which a member's pension is increased pursuant to regulation 29(5) or (12);

“dependant” in relation to a person means that in the opinion of the administering authority, at the date of the member's death—

(a)

the person was financially dependent on the member;

(b)

the person's financial relationship with the member was one of mutual dependence; or

(c)

the person was dependent on the member because of the person's physical or mental impairment;

[F4 “Earlier Schemes” has the meaning in regulation 1(4) of the Local Government Pension Scheme (Transitional Provisions and Savings) (Scotland) Regulations 2014 (S.S.I. 2014/233);]

“early payment reduction” means the amount by which a member's entitlement is reduced pursuant to regulation 29(6), (7) or (13);

“earned pension” means pension accrued from the member's pensionable pay pursuant to regulation 23(4) or (5) or credited pursuant to regulation 96(1) (effect of acceptance of transfer value);

“eligible child”, in relation to a deceased member, means—

(a)

a natural or adopted child of a member who meets any of conditions A to C and who was born before, on, or in the case of a natural child, within 12 months of the member's death; or

(b)

a step-child or child accepted by the deceased as a member of the family (excluding a child sponsored by the member through a registered charity) who—

(i)

meets any of conditions A to C; and

(ii)

was dependent on the member at the date of the member's death.

Condition A is that the person is aged under 18.

Condition B is that the person is in full-time education or vocational training and has not reached the age of 23 (but an administering authority may continue to treat a person as fulfilling Condition B notwithstanding any break in a course of education or vocational training, although the person does not fulfil Condition B during such a break).

Condition C is that the person is unable to engage in gainful employment because of physical or mental impairment and either—

(a)

has not reached the age of 23; or

(b)

the impairment is in the opinion of an IRMP likely to be permanent and the person was dependent on the member at the date of the member's death because of that physical or mental impairment;

“employment” for the purposes of these Regulations only shall include holding an office, and related expressions are construed accordingly;

“enactment” has the same meaning as in section 126(1) of the Scotland Act 1998 M8 ;

“European pensions institution” has the same meaning as in section 293(8) of the Pensions Act 2004 M9 ;

[F5 “final guarantee amount” has the meaning given in regulation 1(4) of the Transitional Provisions and Savings Regulations 2014;]

“gainful employment” means paid employment for not less than 30 hours in each week for a period of not less than 12 months;

“the Governance Regulations” means the Local Government Pension Scheme (Governance) (Scotland) Regulations 2015 M10 ;

“index rate adjustment” means the percentage increase that would apply if the balance in the member's account were a pension in payment eligible for increase under the Pensions (Increase) Act 1971 M11 ;

“IRMP” means an independent registered medical practitioner who is registered with the General Medical Council and—

(a)

holds a diploma in occupational health medicine (D Occ Med) or an equivalent qualification issued by a competent authority in an EEA state; and for the purposes of this definition, “competent authority” has the meaning given by section 55(1) of the Medical Act 1983 M12 ; or

(b)

is an Associate, a Member or a Fellow of the Faculty of Occupational Medicine or an equivalent institution of an EEA state;

“joint liability amount” has the meaning given to that expression by section 237B(3) of the Finance Act 2004 M13 ;

“membership” is to be construed in accordance with section 124(1) of the Pensions Act 1995 M14 ;

“non-contractual overtime” means overtime (above the hours of the standard full-time working week) that the employee (part-time or full time) is not contracted to work;

“normal pension age” means the pensionable age of a person as specified from time to time in schedule 4 of the Pensions Act 1995, or if higher, age 65;

“occupational pension scheme” has the meaning given by section 1 of the Pension Schemes Act 1993 M15 ;

“ordinary adoption leave” means leave under section 75A of the Employment Rights Act 1996 M16 ;

“ordinary maternity leave” means leave under section 71 of the Employment Rights Act 1996 M17 ;

[F6 “parental bereavement leave” means leave under the Parental Bereavement Leave Regulations 2020;]

“partner” means a spouse, civil partner or cohabiting partner;

“paternity leave” means leave under regulation 4 or 8 of the Paternity and Adoption Leave Regulations 2002 M18 ;

“payment period” means a period of service to which an employee's wages or salary payments relate;

“pensionable age” has the meaning given in section 181 of the Pension Schemes Act 1993;

“pensionable pay” has the meaning given by regulation 20 but if the circumstances specified in regulation 21(2) apply, references in these Regulations to a member's pensionable pay are references to that member's assumed pensionable pay;

“pension account” means an account of a description in regulation 22(3)(b);

“pension credit” means a credit under section 29(1)(b) of the Welfare Reform and Pensions Act 1999 M19 ;

“pension credit member” has the meaning given by regulation 8(1);

“pension debit” means a debit under section 29(1)(a) of the Welfare Reform and Pensions Act 1999;

“pensioner member” has the meaning given by regulation 7(1);

“pension board” means a board or committee established by an administering authority to discharge functions under regulation 5 (pension boards) of the Governance Regulations;

“pension sharing order” means any provision or order specified in section 28 of the Welfare Reform and Pensions Act 1999;

“permanently incapable” refers to the member being incapable until at the earliest the member's normal pension age;

[F7 “PSPJOA 2022” means the Public Service Pensions and Judicial Offices Act 2022;]

“public service pension scheme” has the meaning given by section 1 of the Pension Schemes Act 1993 M20 ;

“Public Sector Transfer Club” means the arrangements approved by the Secretary of State and detailed in the Club Memorandum as providing reciprocal arrangements between the Scheme and other registered occupational pension schemes for making and receiving transfer value payments;

“qualifying recognised overseas pension scheme” has the meaning given by section 169(2) of the Finance Act 2004 M21 ;

“qualifying service for a period of 2 years” has the meaning given by regulation 3(6);

“reference banks” means the seven largest persons for the time being who—

(a)

have permission under Part 4A of the Financial Services and Markets Act 2000 M22 to accept deposits;

(b)

are incorporated in the United Kingdom and carry on there a regulated activity of accepting deposits; and

(c)

quote a base rate in sterling,

and, for the purposes of this definition, the size of the person at any time is to be determined by reference to the gross assets denominated in sterling of that person, together with any subsidiary (as defined in section 1159 of the Companies Act 2006 M23 ), as shown in the audited end-of-year accounts last published before that time;

“registered pension scheme” has the same meaning as in section 150(2) of the Finance Act 2004;

“reserve forces pay” means the total of—

(a)

pay for performing relevant reserve forces service (including marriage, family and similar allowances); and

(b)

any payments under Part 5 of the Reserve and Auxiliary Forces (Protection of Civil Interests) Act 1951 M24 ;

“reserve forces service leave” means absence from duty because of being called out or recalled for permanent service in Her Majesty's armed forces pursuant to a call-out notice served, or a call-out or recall order made, under the Reserve Forces Act 1996 M25 ;

“retirement pension” includes earned pension and additional pension;

“revaluation adjustment” means—

(a)

in the case of a balance transferred under a Club Transfer, the revaluation adjustment that would have applied to that balance if it had not been transferred [F8 and which is applied to the balance on the same day as the percentage increase or decrease referred to in paragraph (b)]; and

(b)

in any other case the percentage specified as the change in prices [F9 in relation to the Scheme set out] in the relevant Treasury order made under section 9(2) of the Public Service Pensions Act 2013 [F10 in relation to the previous Scheme year] which is to be applied to a sum in a pension account F11 ...;

[F12 “revaluation date” means 6 April,]

“SCAVC” has the meaning given in regulation 17(1);

“the Scheme” has the meaning given in regulation 2;

“Scheme actuary” means the actuary appointed under regulation 100 (Scheme actuary);

“Scheme Advisory Board” means the board established under regulation 2 (Scheme Advisory Board) of the Governance Regulations;

“Scheme employer” means a body which is listed in Schedule 2 and has any employee who is eligible to be a member and includes an admission body;

“Scheme employer's consent” includes the consent of the appropriate administering authority in circumstances where the member's former employer is no longer a Scheme employer;

“Scheme employment” means an employment by virtue of which a person is entitled to be a member of the Scheme;

“Scheme pays election” means a member giving the administering authority notice of joint and several liability under section 237B of the Finance Act 2004 M26 in respect of the member's annual allowance charge;

“Scheme year” means a period of one year beginning with 1st April and ending with 31st March;

“shared parental leave” means leave as defined in regulation 3 of the Shared Parental Leave Regulations 2014 M27 ;

“statutory pay” means any statutory sick, maternity, paternity, shared parental [F13 , parental bereavement] or adoption pay payable under the Social Security Contributions and Benefits Act 1992 M28 ;

“survivor member” means a person entitled to a survivor pension or a children's pension;

“survivor pension” means a pension payable under regulation 39, 40, 42, 43, 45 or 46;

“Tier 1 benefits” means the benefits a member is entitled to under regulation 34(4) (calculated in accordance with regulation 37);

“Tier 2 benefits” means the benefits a member is entitled to under regulation 34(5) (calculated in accordance with regulation 37);

“trade dispute” has the meaning given in section 218 of the Trade Union and Labour Relations (Consolidation) Act 1992 M29 ;

“transfer value payment” means a payment made from the Scheme to another registered pension scheme or qualifying recognised overseas pension scheme, or a payment received by the Scheme from a registered pension scheme or from a European pensions institution;

“the Transitional Provisions and Savings Regulations 2014” means the Local Government Pension Scheme (Transitional Provisions and Savings) (Scotland) Regulations 2014 M30 ;

“the TUPE Regulations” means the Transfer of Undertakings (Protection of Employment) Regulations 2006 M31 ; and

“UFPLS” means an uncrystallised funds pension lump sum as defined in paragraph 4A of schedule 29 of the Finance Act 2004, as inserted by paragraph 57 of schedule 1 of the Taxation of Pensions Act 2014 M32 .

Textual Amendments

F1 Word in sch. 1 omitted (6.4.2020) by virtue of The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 41(6)(a)

F2 Words in sch. 1 inserted (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 41(6)(a)

F3 Words in sch. 1 substituted (with effect from 1.6.2018) by The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/161), regs. 1(2), 2(26)(a)

F4 Words in sch. 1 inserted (with effect from 1.6.2018) by The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/161), regs. 1(2), 2(26)(b)

F5 Words in sch. 1 inserted (1.10.2023) by The Local Government Pension Scheme (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/240), regs. 1(2), 3(17)(a)

F6 Words in sch. 1 inserted (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 41(6)(b)

F7 Words in sch. 1 inserted (1.10.2023) by The Local Government Pension Scheme (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/240), regs. 1(2), 3(17)(b)

F8 Words in sch. 1 inserted (28.3.2024 with effect from 31.3.2023) by The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024 (S.S.I. 2024/37), regs. 1(2), 9(a)

F9 Words in sch. 1 inserted (28.3.2024 with effect from 31.3.2023) by The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024 (S.S.I. 2024/37), regs. 1(2), 9(b)(i)

F10 Words in sch. 1 inserted (28.3.2024 with effect from 31.3.2023) by The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024 (S.S.I. 2024/37), regs. 1(2), 9(b)(ii)

F11 Words in sch. 1 omitted (28.3.2024 with effect from 31.3.2023) by virtue of The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024 (S.S.I. 2024/37), regs. 1(2), 9(b)(iii)

F12 Words in sch. 1 inserted (28.3.2024 with effect from 31.3.2023) by The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024 (S.S.I. 2024/37), regs. 1(2), 9(c)

F13 Words in sch. 1 inserted (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 41(6)(c)

Marginal Citations

M1 1996 c.18; section 73 was substituted by the Employment Relations Act 1999 (c.26); section 75B was inserted by the Employment Act 2002 (c.1).

M2 S.I. 2010/1055.

M3 2004 c.12; section 227 has been amended by the Finance Act 2009 (c.10) and the Finance Act 2011 (c.11).

M4 2008 c.30; section 3(7) was amended by the Pensions Act 2011 (c.19) section 6 and there have been further amendments which are not relevant to this instrument.

M5 S. I. 2010/772.

M6 2004 c.12; section 216 has been amended by the Finance Act 2005 (c.7), schedule 10, paragraphs 31 and 42, the Finance Act 2006 (c.25), schedule 23, paragraph 30, the Finance Act 2008 (c.9), schedule 29, paragraph 1(3) and (5), the Finance Act 2011 (c.11), schedule 16(1), paragraph 43 and schedule 16(2), paragraphs 73(2), (3)(a) and (b), the Taxation of Pensions Act 2014 (c.30), schedule 1(1), paragraph 16 and schedule 2(3), paragraph 21 and the Finance Act 2015 (c.11), schedule 4(1), paragraph 4(2) and (3).

M7 Issued by Cabinet Office in February 2017 with effect from 1st March 2017.

M8 1998 c.46.

M9 2004 c.35; section 293(8) was amended by S.I. 2007/3014.

M10 S.S.I. 2015/60.

M11 1971 c.56.

M12 1983 c.54; the definition of “competent authority” was inserted by S.I. 2007/3101.

M13 2004 c.12; section 237B was inserted by the Finance Act 2011.

M14 1995 c.26. The definition of “member” was amended by the Welfare Reform and Pensions Act 1999 (c.30), schedule 12(1), paragraph 61(2).

M15 1993 c.48; the definition of “occupational pension scheme was substituted by the Pensions Act 2004 and was amended by S.I. 2007/3014.

M16 1996 c.18; section 75A was inserted by the Employment Act 2002 (c.22), section 3 and was amended by the Work and Families Act 2006 and by the Children and Families Act 2014 (c.6), section 121(1).

M17 Section 71 was substituted by the Employment Relations Act 1999 (c.26) and amended by the Employment Act 2002 (c.22), section 17, the Work and Families Act 2006 (c.18), schedule 1, paragraph 31 and the Children and Families Act 2014 (c.6), section 118.

M18 S.I. 2002/2788.

M19 1999 c.30.

M20 1993 c.48; section 1 has amendments which are not relevant to this instrument.

M21 2004 c.12.

M22 2000 c.8; Part 4A was inserted by the Financial Services Act 2012.

M23 2006 c.46.

M24 1951 c.65.

M25 1996 c.14.

M26 2004 c.12; section 237B was inserted by the Finance Act 2011.

M27 S.I. 2014/3050.

M28 1992 c.4.

M29 1992 c.52.

M30 S.S.I. 2014/233.

M31 S.I. 2006/246.

M32 2014 c.30.

Regulation 3

SCHEDULE 2 S Scheme employers

PART 1 S

A local authority which is a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 M33 .

Marginal Citations

M33 1994 c.39.

A joint board or joint committee appointed under any enactment, order or scheme, all the constituent authorities of which are local authorities.

The body known as Scottish Water established under section 20 of the Water Industry (Scotland) Act 2002 M34 .

Marginal Citations

M34 2002 asp 3.

The Scottish Children's Reporter established under section 128 of the Local Government etc. (Scotland) Act 1994 and continued in being by section 15 of the Children's Hearings (Scotland) Act 2011 M35 .

Marginal Citations

M35 2011 asp 1.

The Scottish Environment Protection Agency established under section 20 of the Environment Act 1995 M36 .

Marginal Citations

M36 1995 c.25.

A board of management of a college of further education established in terms of Part 1 of the Further and Higher Education (Scotland) Act 1992 M37 .

Marginal Citations

M37 1992 c.37.

The Strathclyde Passenger Transport Authority established under section 40(1) of the Local Government etc. (Scotland) Act 1994.

The Strathclyde Passenger Transport Executive established under section 9(1) of the Transport Act 1968 M38 or any subsidiary thereof.

Marginal Citations

M38 1968 c.73.

VisitScotland, established under section 1(1) of the Development of Tourism Act 1969 M39 .

Marginal Citations

M39 1969 c.51.

A Transport Partnership created by virtue of an order under section 1 of the Transport (Scotland) Act 2005 M40 .

Marginal Citations

M40 2005 asp 12.

The Scottish Police Authority established under section 1 of the Police and Fire Reform (Scotland) Act 2012 M41 .

Marginal Citations

M41 2012 asp 8..

The Scottish Fire and Rescue Service established under section 1A(1) of the Fire (Scotland) Act 2005 M42 .

Marginal Citations

M42 2005 asp 5. Section 1A(1) was inserted by section 101 of the Police and Fire Reform (Scotland) Act 2012 (asp 8).

PART 2 S

1.  The following bodies are admission bodies with whom an administering authority may make an admission agreement— S

(a) a body which provides a public service in the United Kingdom which operates otherwise than for the purposes of gain and 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);

(b) a body, to the funds of which a Scheme employer contributes;

(c) a body representative of—

(i) any Scheme employers; or

(ii) local authorities or officers of local authorities;

(d) a body that is providing or will provide a service or assets in connection with the exercise of a function of a Scheme employer as a result of—

(i) the transfer of the service or assets by means of a contract or other arrangement; or

(ii) any provision in any enactment;

(e) a body which provides a public service in the United Kingdom and is approved in writing by the Scottish Ministers for the purpose of admission to the Scheme.

2.  An approval under paragraph 1(e) may be subject to such conditions as the Scottish Ministers think fit and the Scottish Ministers may withdraw an approval at any time if such conditions are not met. S

3.  The Scheme employer, if it is not also the administering authority, must be a party to an admission agreement with a body falling within the description in paragraph 1(d). S

4.  In the case of an admission body falling within the description in paragraph 1(b), where at the date of the admission agreement the contributions paid to the body by one or more Scheme employers equal in total 50% or less of the total amount it receives from all sources, the Scheme employer paying contributions (or, if more than one pays contributions, all of them) must guarantee the liability of the body to pay all amounts due from it under these Regulations. S

5.  If the admission body is exercising the functions of the Scheme employer in connection with more than one contract or other arrangement under paragraph 1(d)(i), the administering authority and the admission body shall enter into a separate admission agreement in respect of each contract or arrangement. S

6.  An admission agreement must require the admission body to carry out, to the satisfaction of the administering authority, and to the satisfaction of the Scheme employer in the case of a body falling within paragraph 1(d)(i), an assessment, taking account of actuarial advice, of the level of risk arising on premature termination of the provision of service or assets by reason of insolvency, winding up, or liquidation of the admission body. S

7.  Notwithstanding paragraph 6, and subject to paragraph 8, the admission agreement must further provide that where the level of risk identified by the assessment is such as to require it, the admission body shall enter into an indemnity or bond in a form approved by the administering authority with— S

(a) a person who has permission under Part 4A of the Financial Services and Markets Act 2000 M43 to accept deposits or to effect and carry out contracts of general insurance;

(b) a firm in an EEA state of the kind mentioned in paragraph 5(b) and (d) of Schedule 3 to that Act M44 , which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12 of that Schedule M45 ) to accept deposits or to effect and carry out contracts of general insurance; or

(c) a person who does not require permission under that Act to accept deposits, by way of business, in the United Kingdom.

Marginal Citations

M43 2000 c.8.

M44 Paragraph 5(b) of Schedule 3 was amended by S.I. 2006/3221, and paragraph 5(d) of that Schedule was amended by S.I. 2004/3379.

M45 There are amendments to paragraphs 12 and 15 of the Schedule which are not relevant to these Regulations.

8.  Where, for any reason, it is not desirable for an admission body to enter into an indemnity or bond, the admission agreement must provide that the admission body secures a guarantee in a form satisfactory to the administering authority from— S

(a) a person who funds the admission body in whole or in part;

(b) in the case of an admission body falling within the description in paragraph 1(d), the Scheme employer referred to in that paragraph;

(c) a person who—

(i) owns; or

(ii) controls the exercise of the functions of,

the admission body; or

(d) the Scottish Ministers in the case of an admission body—

(i) which is established by or under any enactment; and

(ii) where that enactment enables the Scottish Ministers to make financial provision for that admission body.

9.  An admission agreement must include— S

(a) provision for the agreement to terminate if the admission body ceases to be such a body;

(b) a requirement that the admission body notify the administering authority of any matter which may affect its participation in the Scheme;

(c) a requirement that the admission body notify the administering authority of any actual or proposed change in its status, including a take-over, reconstruction or amalgamation, insolvency, winding up, receivership or liquidation and a material change to the body's business or constitution;

(d) a right for the administering authority to terminate the agreement in the event of—

(i) the insolvency, winding up or liquidation of the admission body;

(ii) a material breach by the admission body of any of its obligations under the admission agreement or these Regulations which has not been remedied within a reasonable time;

(iii) a failure by the admission body to pay any sums due to the fund within a reasonable period after receipt of a notice from the administering authority requiring it to do so.

10.  An admission agreement must include a requirement that the admission body will not do anything to prejudice the status of the Scheme as a registered scheme. S

11.  When an administering authority makes an admission agreement it must make a copy of the agreement available for public inspection at its offices and must promptly inform the Scottish Ministers of— S

(a) the date the agreement takes effect;

(b) the admission body's name; and

(c) the name of any Scheme employer that is party to the agreement.

12.  Where an admission body is such a body by virtue of paragraph 1(d), an admission agreement must include— S

(a) a requirement that only employees of the body who are employed in connection with the provision of the service or assets referred to in that sub-paragraph may be members of the Scheme;

(b) details of the contract, other arrangement or statutory provision by which the body met the requirements of that sub-paragraph;

(c) a provision whereby the Scheme employer referred to in that sub-paragraph may set off against any payments due to the body, an amount equal to any overdue employer and employee contributions and other payments (including interest) due from the body under these Regulations;

(d) a provision requiring the admission body to keep under assessment, to the satisfaction of the bodies mentioned in paragraph 6, the level of risk arising as a result of the matters mentioned in that paragraph;

(e) a provision requiring copies of notifications due to the administering authority under paragraph 9(b) or (c) to be given to the Scheme employer referred to in that sub-paragraph; and

(f) a provision requiring the Scheme employer referred to in that sub-paragraph to make a copy of the admission agreement available for public inspection at its offices.

13.  Where an admission body of the description in paragraph 1(d) undertakes to meet the requirements of these Regulations, the appropriate administering authority must admit to the Scheme the eligible employees of that body. S

Regulation 51(1)

SCHEDULE 3 S Administering authorities

1.  The following bodies are required to maintain a pension fund and are administering authorities for the purposes of these Regulations— S

(a) Aberdeen City Council

(b) Dumfries and Galloway Council

(c) Dundee City Council

(d) City of Edinburgh Council

(e) Falkirk Council

(f) Fife Council

(g) Glasgow City Council

(h) The Highland Council

(i) Orkney Islands Council

(j) Scottish Borders Council

(k) Shetland Islands Council

Regulation 51(3)

SCHEDULE 4 S Appropriate Funds

PART 1 S

1.  The appropriate fund for a member described in column 1 is the fund specified in column 2 of the following Table. S

[F14 2.   The Scottish Ministers may, on the application of a Scheme employer, by a written direction substitute a different administering authority as the appropriate administering authority for a person or class of persons.] S

Textual Amendments

F14 Sch. 4 para. 2 substituted (with effect from 1.6.2018) by The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/161), regs. 1(2), 2(27)

[F15 2A.   The Scottish Ministers may, on application of an administering authority, by a written direction substitute a different fund maintained by that administering authority as the appropriate fund for a Scheme employer.] S

Textual Amendments

F15 Sch. 4 para. 2A inserted (with effect from 1.3.2020) by The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2020 (S.S.I. 2020/31), regs. 1, 2(2)

F16 3.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S

Textual Amendments

F16 Sch. 4 para. 3 omitted (with effect from 1.6.2018) by virtue of The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/161), regs. 1(2), 2(28)(b)

4.  Before giving a direction under paragraph [F17 2] [F18 or 2A] Scottish Ministers must consult with any bodies appearing to them to be affected by the proposed direction. S

Textual Amendments

F17 Word in sch. 4 para. 4 substituted (with effect from 1.6.2018) by The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 (S.S.I. 2019/161), regs. 1(2), 2(28)(c)

F18 Words in sch. 4 para. 4 inserted (with effect from 1.3.2020) by The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2020 (S.S.I. 2020/31), regs. 1, 2(3)

5.  The direction may require the making of financial adjustments between the funds, whether by way of a payment to the substituted fund or of a transfer of assets or both. S

6.  The direction F19 ... may— S

(a) contain provision as to the transfer of liabilities to the substituted fund;

(b) require a revised rates and adjustment certificate in respect of each Scheme employer concerned, to take account of the effect of the direction; and

(c) make provision for any other consequential or incidental matters.

Textual Amendments

F19 Words in sch. 4 para. 6 omitted (1.6.2022) by virtue of The Local Government Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2022 (S.S.I. 2022/153), regs. 1(1), 13

7.  Where an administering authority has established an admission agreement fund under regulation 52 (admission agreement funds)— S

(a) references in this schedule and in regulation 51(3) (appropriate funds) to the fund are to the fund maintained by that authority under regulation 51(1) (pension funds); and

(b) in relation to a member employed by a body specified in the notice required by regulation 52(3), the appropriate fund is the admission agreement fund.

TABLE S

Member(Column 1)	Appropriate fund(Column 2)
1. An employee of an administering authority	Fund maintained by that authority
2. A member falling within the Table in Part 2 of this schedule	Fund specified for him or her in that Table
3. An employee of a company under the control of a Scheme employer specified in schedule 2	Fund which is appropriate fund for employees of that Scheme employer
4. An admission agreement employee	Fund maintained by the administering authority with whom the admission agreement making him or her eligible for membership was made.
5. Members for whom no fund is specified by paragraphs 1 to 4	Fund maintained by the administering authority within whose local government area all or most of the member's Scheme employer's area lies

PART 2 S Miscellaneous Authorities

Member(Column 1)	Appropriate fund(Column 2)
1. Former employee of East of Scotland Water Authority who transferred to Scottish Water on 1st April 2002	Fund maintained by City of Edinburgh Council
2. Employee of Scottish Water who commenced employment on or after 1st April 2002 and whose contractual main place of work is Edinburgh	Fund maintained by City of Edinburgh Council
3. Former employee of West of Scotland Water Authority who transferred to Scottish Water on 1st April 2002	Fund maintained by Glasgow City Council
4. Employee of Scottish Water who commenced employment on or after 1st April 2002 and whose contractual main place of work is Glasgow	Fund maintained by Glasgow City Council
5. Former employee of North of Scotland Water Authority who transferred to Scottish Water on 1st April 2002	Fund maintained by Aberdeen City Council
6. Employee of Scottish Water who commenced employment on or after 1st April 2002 and whose contractual main place of work is Aberdeen	Fund maintained by Aberdeen City Council
7. Employee of Scottish Children's Reporter Administration	Fund maintained by Falkirk Council
8. Employee of Scottish Environment Protection Agency	Fund maintained by Falkirk Council
9. Employee of Strathclyde Passenger Transport Authority	Fund maintained by Glasgow City Council
10. Employee of Strathclyde Passenger Transport Executive	Fund maintained by Glasgow City Council
11. Former employee of Argyll, the Isles, Loch Lomond, Stirling and Trossachs Tourist Board	Fund maintained by Falkirk Council
12. Former employee of Scottish Homes	Fund maintained by City of Edinburgh Council
13. Former employee of the Scottish Special Housing Association	Fund maintained by City of Edinburgh Council
14. Employee of the South East of Scotland Transport Partnership, other than an employee who falls within entries 15 to 17 below	Fund maintained by City of Edinburgh Council
15. Former employee of Clackmannanshire Council or Falkirk Council who transferred to the South East of Scotland Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005 M46	Fund maintained by Falkirk Council
16. Former employee of Fife Council who transferred to the South East of Scotland Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005	Fund maintained by Fife Council
17. Former employee of Scottish Borders Council who transferred to the South East of Scotland Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005	Fund maintained by Scottish Borders Council
18. Employee of the Central and Tay Transport Partnership, other than an employee who falls within entry 19 below	Fund maintained by Dundee City Council
19. Former employee of Stirling Council who transferred to the Central and Tay Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005	Fund maintained by Falkirk Council
20. Employee of the Highlands and Islands Transport Partnership other than an employee who falls within entries 21 to 23 below	Fund maintained by the Highland Council
21. Former employee of Argyll and Bute Council who transferred to the Highlands and Island Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005	Fund maintained by City of Glasgow Council
22. Former employee of Moray Council who transferred to the Highlands and Islands Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005	Fund maintained by Aberdeen City Council
23. Former employee of Orkney Islands Council who transferred to the Highlands and Islands Transport Partnership as a consequence of an order made under section 2 or 10 of the Transport (Scotland) Act 2005	Fund maintained by Orkney Islands Council
24. Employee of the Scottish Police Authority entering into employment on or after the coming into force of these Regulations	Fund located nearest to the employee's main place of employment.
25. Employee of VisitScotland, other than an employee who is a former employee of the Scottish Network 1 Tourist Board or the Scottish Network 2 Tourist Board who transferred to VisitScotland by virtue of paragraph 1 of schedule 1 of the Tourist Boards (Scotland) Act 2006 M47 and who was a member of the Scheme at the date of that transfer, for whom the appropriate fund is set out at entries 26 to 36 below	Fund maintained by City of Edinburgh Council
26. Former employee of the Scottish Network 1 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Dumfries network area	Fund maintained by Dumfries and Galloway Council
27. Former employee of the Scottish Network 1 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Edinburgh network area	Fund maintained by City of Edinburgh Council
28. Former employee of the Scottish Network 1 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Glasgow or Prestwick network area	Fund maintained by City of Glasgow Council
29. Former employee of the Scottish Network 1 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Selkirk network area.	Fund maintained by Scottish Borders Council
30. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Aberdeen network area	Fund maintained by Aberdeen City Council
31. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Dundee or Perth network area	Fund maintained by Dundee City Council
32. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Kirkwall network area	Fund maintained by Orkney Islands Council
33. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Lerwick network area	Fund maintained by Shetland Islands Council
34. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Markinch network area	Fund maintained by Fife Council
35. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Stornoway or Strathpeffer network area	Fund maintained by the Highland Council
36. Former employee of the Scottish Network 2 Tourist Board who worked at the date of the transfer to VisitScotland in the VisitScotland Stirling network area	Fund maintained by Falkirk Council
37. Former employee of Strathclyde Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 M48 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Strathclyde Joint Fire and Rescue Board or constituent local authorities	Fund maintained by City of Glasgow Council
38. Former employee of Fife Council transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Fife Council	Fund maintained by Fife Council
39. Former employee of Lothian and Borders Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012, any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Lothian and Borders Joint Fire and Rescue Board or constituent local authorities, any former employee of the Fire College at Gullane transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service employed at the Fire College at Gullane	Fund maintained by City of Edinburgh Council
40. Former employee of Dumfries and Galloway Council transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Dumfries and Galloway Council	Fund maintained by Dumfries and Galloway Council
41. Former employee of Tayside Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Tayside Joint Fire and Rescue Board or constituent local authorities	Fund maintained by Dundee City Council
42. Former employee of Central Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Central Joint Fire and Rescue Board or constituent local authorities	Fund maintained by Falkirk Council
43. Former employee of Highlands and Islands Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Highlands and Islands Joint Fire and Rescue Board or constituent local authorities	Fund maintained by the Highland Council
44. Former employee of Grampian Joint Fire and Rescue Board or constituent local authorities transferred to the Scottish Fire and Rescue Service by the Police and Fire Reform (Scotland) Act 2012 and any employee of the Scottish Fire and Rescue Service who prior to the Police and Fire Reform (Scotland) Act 2012 would have been employed, if based on location of employment, by Grampian Joint Fire and Rescue Board or constituent local authorities	Fund maintained by Aberdeen City Council

Marginal Citations

M46 2005 asp 12.

M47 2006 asp 15.

M48 2012 asp 8.

Regulation 98

SCHEDULE 5 S Councillor Members

BENEFITS S Preliminary

1.  Omit regulation 90 (certificate of protection). S

OPTIONAL ADDITIONAL BENEFITS S Shared Cost Schemes

2.  In regulation 17 (additional voluntary contributions)— S

(a) in paragraph (1) omit the words “or to contribute to shared cost additional voluntary contribution arrangements (“SCAVCs”)”; and

(b) in paragraph (12) omit “or SCAVC” twice occurring.

Increase of Pension S

3.  Omit regulation 30 (award of additional pension). S

ADMINISTRATION S

4.  In regulation 16 (additional pension contributions) omit paragraphs (2)(e) and (4)(d). S

5.  For regulation 20 (meaning of pensionable pay) substitute— S

“20.— (1) A councillor member's pensionable pay in any year is the total of all payments of remuneration to the councillor by the local authority under the Local Governance (Scotland) Act 2004 (Remuneration) Regulations 2007 M49 , including any payments made in respect of a councillor's functions as convenor or vice-convenor of a joint board.

(2) All references to “pay” in these Regulations and in the Local Government Pension Scheme (Administration) (Scotland) Regulations 2008 M50 in respect of a councillor member and the councillor membership shall be construed in accordance with paragraph (1).”

Marginal Citations

M49 S.S.I. 2007/183.

M50 S.S.I. 2008/228 was repealed with savings by S.S.I. 2014/233.

6.  Regulation 21 (assumed pensionable pay) omitted except whilst a councillor is on reserve forces service leave. S

7.  After regulation 22(10) (pension accounts) insert— S

“(11) In the case of a deferred member who has been a councillor member, an election under paragraph (7) or (8) may only aggregate councillor membership with former councillor membership and, as the case may be, membership which is not councillor membership with former membership which is not councillor membership.”.

8.  Omit regulation 29(7) (flexible retirement). S

9.  In regulation 34 (early leavers: ill-health)— S

(a) for paragraph (1) substitute—

“(1) Where a councillor member ceases to be a member of the member's local authority on the grounds of ill-health or infirmity of mind or body before reaching normal pension age, the member is entitled to and must take early payment of a retirement pension if that member satisfies the conditions in paragraph (3) of this regulation.”; and

(b) for paragraph (3) substitute—

“(3) The condition is that the member is, as a result of ill-health or infirmity of mind or body, permanently incapable of discharging efficiently the duties of that local authority office.”.

Regulation 102

SCHEDULE 6 S

1.  The following instruments are revoked: S

(a) The Local Government Pension Scheme (Scotland) Regulations 2014 (S.S.I. 2014/164;

(b) The Local Government Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/87);

(c) The Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 2015 (S.S.I. 2015/448); and

(d) The Local Government Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/32).