The Local Government Pension Scheme (Remediable Service) (Scotland) Regulations 2023

Divorce or dissolution of civil partnership before 1 October 2023

12.—(1) This regulation applies to a person with remediable service—

(a) who was divorced, or dissolved a civil partnership, before 1 October 2023 and, in respect of that divorce or dissolution, has a pension sharing order with an effective date on or after 1April 2015 but before 1 October 2023; and

(b) whose relevant benefits were, because of that divorce or dissolution of civil partnership, calculated for the purpose of section 29 of the Welfare Reform and Pensions Act 1999 (“the original calculation”).

(2) The cash equivalent value of the person’s relevant benefits for the purpose of section 29 of the Welfare Reform and Pensions Act 1999 is to be recalculated as at the date on which the original calculation was made in accordance with actuarial guidance issued by the Scottish Ministers.

(3) Where one of the dates set out in regulation 4H(1) of the 2014 Regulations (statutory underpin: final underpin date) occurred in relation to the person before the date on which the pension sharing order in respect of their divorce or the dissolution of their civil partnership took effect, the recalculation must take into account any final guarantee amount to which the person is entitled.

(4) Where one of the dates set out in regulation 4G of the 2014 Regulations (statutory underpin: underpin date) occurred in relation to the person before the date on which the pension sharing order in respect of their divorce or the dissolution of their civil partnership took effect, the recalculation must take into account the provisional assumed benefits and provisional underpin amount calculated under regulations 4I and 4J respectively of the 2014 Regulations.

(5) If the recalculated cash equivalent value exceeds the original calculation, the annual pension deriving from the pension credit awarded to their spouse or civil partner (“the pension credit member”) is to be recalculated based on the recalculated cash equivalent value and on the same basis as that which applied for the purposes of the original calculation.

(6) If the pension credit member’s pension is in payment on 1 October 2023—

(a) it is to be recalculated based on the recalculated pension credit;

(b) the difference between the recalculated annual pension and the pension in payment is to be added to the retirement pension account, from the date that they first took payment of the pension.

(7) In this regulation—

“pension sharing order” has the meaning given in schedule 1 of the 2018 Regulations;

“relevant benefits” has the same meaning as in section 29 of the Welfare Reform and Pensions Act 1999.