Actuarial guidance


Actuarial guidance issued by SPPA relating to the LGPS in Scotland. This page includes guidance issued under the LGPS (Scotland) Regulations 2014 and the LGPS (Transitional Provisions and Savings) (Scotland) Regulations 2014 as well as guidance issued under previous regulations but which continued to have effect at any point on and after 1 April 2015.

On 2 April 2015, SPPA issued an extant guidance document confirming the actuarial guidance in force at the time of writing, the relevant statutory references for each piece of guidance, the situations where cases must be referred to GAD individually and the previous items of guidance which are no longer in force.

The LGPC Secretariat maintain a log of ongoing queries relating to matters covered in actuarial guidance, the current version of which is available here. As new queries are added and existing queries are resolved/ amended, the log will be updated accordingly. Administering authorities are asked to review the document before raising any queries directly to the LGPC Secretariat in case your query relates to a known issue.

» Additional pension

» Additional survivor benefit contributions

» Annual allowance charges: calculation of Scheme Pays offset

» AVCs - purchase of additional pension

» Early retirement

» Flexible retirement

» Interfund transfers

» Late retirement

» Lifetime allowance

» Lump sum commutation

» Pension credits

» Pension debits

» Pensioner CETVs on divorce

» Transfer credits - conversion of accumulated AVCs (regulation 65(8))

» Transfers - individual incoming and outgoing

» Trivial commutation