(This note is not part of the Regulations)
These Regulations make a number of amendments to the Local Government Superannuation (Scotland) Regulations 1987.
Regulation 3 abolishes the requirement that part-time employees must work at least 15 hours per week in order to be able to elect to become members of the local government superannuation scheme. The change comes into force on 31st December 1993. Special provision is made, however, for persons in relevant employment on that date. Provided the necessary election is made within the specified time limits such persons may calculate their period of reckonable service from the later of the date on which they entered relevant employment or 1st January 1993. An employee making such an election is required to make payment to the superannuation fund of a sum equal to the contributions which he would have been required to make had he, during the relevant period, been a pensionable employee. There is a time limit for making the payment (regulation 5). Where payment is made, the period of service for which payment has been made is treated for the purpose of calculating benefits as reckonable service (regulation 6).
Where an employee makes or is eligible to make, an election he will not be eligible for a gratuity under Part K in respect of the period of service for which the election is made or could be made, unless before 31st December 1993 he had reached the age of 50 (regulation 8).
Regulation 4 makes provision for payment of contributions by women during periods of maternity absence. This regulation implements in respect of the local government superannuation scheme and maternity absence the requirements of the Directive on the implementation of the principle of equal treatment for men and women in occupational social security schemes (86/378/EEC; OJ No.L225, 12.8.86, p.40).
These Regulations make additional amendments to the local government superannuation scheme which affect certain part-time members of a fire brigade maintained under the Fire Services Act 1947 (c. 41) (regulation 3(d)). They also make provision relating to the calculation of a widow’s long term pension (regulation 7), restoring a provision incorrectly revoked by the Local Government Superannuation (Scotland) Amendment Regulations 1993 (S.I. 1993/1593), and for a part-time employee’s pension enhancement for ill-health (regulation 9).
Regulation 10 confers a right to opt that these Regulations shall not apply in certain circumstances where the person is adversely affected by the amendments now made.
Regulation 4 has retrospective effect from 1st January 1993, regulation 7 from 28th February 1992 and regulation 9 from 1st April 1990. Retrospection is authorised by section 12(1) of the Superannuation Act 1972.