The Local Government Pension Scheme (Scotland) Regulations 1998

Calculations

19.—(1) The amount of any benefit payable as a result of a person’s membership is generally calculated by multiplying his final pay by the appropriate multiplier.

(2) Unless another multiplier is indicated, the appropriate multiplier for a pension is–

(3) Unless another multiplier is indicated, the appropriate multiplier for a retirement grant is–

(4) However, benefits payable on or after the death of a pensioner member are calculated by multiplying the amount of his former retirement pension by the multiplier specified for the benefit in question.

(5) Unless otherwise indicated, references to the amounts of pensions are to their annual rate.

(6) The amount of a deceased person’s former retirement pension is the amount of the pension he would have received immediately before his death, but for–

(a) regulation 28 (re-employed pensioners);

(b) regulation 30 (elections for early payment);

(c) regulation 32 (surrenders);

(d) regulation 49 (commutation: exceptional ill-health);

(e) regulation 53 (effect of increases under Chapter II of Part III for older members);

(f) regulation 56 (effect of increases under Chapter III of Part III for older members); or

(g) regulation 110 (application of abatement policy in individual cases).

(7) Periods are measured in years and fractions of a year (calculated as specified in regulation 10).

(8) A pensioner member includes a person who would have been entitled to a pension but for regulation 110 (application of abatement policy in individual cases).

(9) Paragraph (8) does not stop a person to whom it applies from also counting as an active member.