Actuarial guidance
Actuarial guidance issued by SPPA relating to the LGPS in Scotland. This page includes guidance issued under the LGPS (Scotland) Regulations 2018 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 June 2018.
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guidance, the situations where cases must be referred to GAD individually and the previous items of guidance which are no longer in force.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
Elections on or after 1 April 2015
Guidance on the amount of contributions to be paid by a member purchasing additional pension under the LGPS (Scotland) Regulations 2014, or by an employing authority purchasing additional pension for a member under the LGPS (Scotland) Regulations 2014.
Dated |
Operative date |
Document(s) |
Extant? |
| 23 March 2019 | 1 April 2019 | Guidance Factor spreadsheet |
Yes |
| 26 February 2015 | 1 April 2015 | Guidance Addendum - Jan 2017 Addendum - April 2016 |
No |
Elections on or after 1 April 2012 and before 1 April 2015
Guidance on the purchase of additional pension for elections between 1 April 2012 and 31 March 2015 under the LGPS (Benefits, Membership and Contributions) (Scotland) Regulations 2008.
Dated |
Operative date |
Document(s) |
Extant? |
| 19 March 2020 | 1 April 2019 | Guidance Factor spreadsheet |
Yes |
| 1 April 2012 | 1 April 2012 | Guidance - includes an addendum containing new factors issued on 6 March 2014 Factor spreadsheet |
No |
Elections on or after 1 April 2009 and before 1 April 2012
Guidance on the purchase of additional pension for elections on or after 1 April 2009 and before 1 April 2012 under the LGPS (Benefits, Membership and Contributions) (Scotland) Regulations 2008.
Dated |
Operative date |
Document(s) |
Extant? |
| 19 March 2020 | 1 April 2019 | Guidance Factor spreadsheet |
Yes |
| 13 March 2013 | 13 March 2013 | Guidance - includes an addendum containing new factors issued on 6 March 2014 Factor spreadsheet |
No |
» Additional survivor benefit contributions
Guidance on the purchase of additional survivor benefits for elections made prior to April 2016 under the LGPS (Benefits, Membership and Contributions) (Scotland) Regulations 2008.
Dated |
Operative date |
Document(s) |
Extant? |
| 16 August 2016 | 22 August 2016 | Guidance | Yes |
| 16 July 2012 | 16 July 2012 | Guidance | No |
» Annual allowance charges: calculation of Scheme Pays offset
Offset elections made on or after 1 April 2015
Guidance on the reduction of a member's pension rights following an election for an annual allowance charge to be met by the Scheme (election made on or after 1 April 2015).
Dated |
Operative date |
Document(s) |
Extant? |
| 19 September 2019 | 1 April 2020 | Guidance | Yes |
| 26 February 2015 | 1 April 2015 | Guidance Addendum - May 2016 |
No |
Offset election made prior to 1 April 2015
Guidance on the reduction of a member's pension rights following an election for an annual allowance charge to be met by the Scheme (election made prior to 1 April 2015).
Dated |
Operative date |
Document(s) |
Extant? |
| 25 February 2015 | 25 February 2015 | Guidance | Yes |
» AVCs - purchase of additional pension
Guidance on the use of accumulated AVCs to provide additional pension under the Scheme.
Dated |
Operative date |
Document(s) |
Extant? |
| 16 April 2020 | 24 September 2020 | Guidance Factor spreadsheet |
Yes |
| 10 May 2017 | 10 May 2017 | Guidance | No |
| 26 February 2015 | 1 April 2015 | Guidance | No |
» Early retirement
Guidance on the reduction in benefits for members who retire before they have a right to take unreduced benefits, ie. on the voluntary early payment of pension.
Dated |
Operative date |
Document(s) |
Extant? |
| 17 April 2020 | 28 April 2020 | Guidance | Yes |
| 12 March 2019 | 12 March 2019 | Factor spreadsheet | Yes |
| 26 February 2015 | 1 April 2015 | Guidance | No |
» Flexible retirement
Guidance on flexible retirement and how any benefits under earlier regulations paid to a member on flexible retirement shall be taken into account in any subsequent calculation of his or her benefits.
Dated |
Operative date |
Document(s) |
Extant? |
| 23 April 2020 | 14 May 2020 | Guidance | Yes |
| 26 February 2015 | 1 April 2015 | Guidance | No |
» Interfund transfers
Guidance on the transfer payment made from one fund to another when a member aggregates a past period of service with a current period.
Dated |
Operative date |
Document(s) |
Extant? |
| 15 September 2020 | 25 September 2020 | Guidance | Yes |
| 26 February 2015 | 1 April 2015 | Guidance | No |
» Late retirement
Guidance on late retirement increases to benefits payable after normal pension age.
Dated |
Operative date |
Document(s) |
Extant? |
| 10 September 2019 | 1 October 2019 | Guidance | Yes |
| 23 January 2017 | 24 June 2017 | Guidance Circular 2017/1 |
No |
| 26 February 2015 | 1 April 2015 | Guidance | No |
» Lifetime allowance
Guidance on the calculation of the capital value of a member's LGPS benefits in order to compare the capital value against the member's lifetime allowance and to make adjustments where relevant.
Dated |
Operative date |
Document(s) |
Extant? |
| 26 February 2015 | 1 April 2015 | Guidance Factor spreadsheet | Yes |
» Lump sum commutation
Guidance on calculating the capital value of a member's accrued rights, for the purposes of determining the maximum lump sum the member may take at retirement.
Dated |
Operative date |
Document(s) |
Extant? |
| 26 February 2015 | 1 April 2015 | Guidance | Yes |
» Pension credits
Debited member has been a member of the LGPS on or after 1 April 2015 and the transfer date is on or after 1 April 2015
Guidance on the calculation of the pension credit for the former spouse or civil partner (the "pension credit member") following a divorce proceeding (where the debited member has been a member of the 2015 Scheme and the transfer date is on or after 1 April 2015).
Dated |
Operative date |
Document(s) |
Extant? |
| 15 April 2019 | 26 March 2019 | Guidance Factor spreadsheet |
Yes |
| 26 February 2015 | 1 April 2015 | Guidance Addendum - May 2016 |
No |
Debited member left the LGPS prior to 1 April 2015 or the transfer date is prior to 1 April 2015
Guidance on the calculation of the pension credit for the former spouse or civil partner (the "pension credit member") following a divorce proceeding (where the debited member left the LGPS prior to 1 April 2015 or the transfer date is prior to 1 April 2015).
Dated |
Operative date |
Document(s) |
Extant? |
| 18 March 2020 | 29 October 2020 | Guidance Factor spreadsheet |
Yes |
| 20 December 2012 | 20 December 2012 | Guidance Factor spreadsheet Addendum - May 2016 |
No |
» Pension debits
Transfer date is on or after 1 April 2015
Guidance on the debit applied to a member's pension following a pension sharing order where the transfer date is on or after 1 April 2015.
Dated |
Operative date |
Document(s) |
Extant? |
| 18 March 2020 | 29 October 2020 | Guidance Factor spreadsheet |
Yes |
| 26 February 2015 | 1 April 2015 | Guidance Factor spreadsheet |
No |
Transfer date is prior to 1 April 2015
Guidance on the debit applied to a member's pension following a pension sharing order where the transfer date is prior to 1 April 2015.
Dated |
Operative date |
Document(s) |
Extant? |
| 18 March 2020 | 29 October 2020 | Guidance Factor spreadsheet |
Yes |
| 7 March 2013 | 7 March 2013 | Guidance Factor spreadsheet Update to table A |
No |
» CETVs on divorce
Factors and guidance for cash equivalent transfers on divorce. The guidance documents operative from 18 January 2012 should be read in conjunction with the guidance document Pension sharing following divorce: Calculation of Cash Equivalent dated 23 May 2011.
Dated |
Operative date |
Document(s) |
Extant? |
6 March 2020 | 29 October 2020 | Guidance Factor spreadsheet |
Yes |
| 18 January 2012 | 18 January 2012 | Guidance Factor spreadsheet Factor spreadsheet from 1 January 2012 Addendum - April 2016 - updated version issued 8 June 2017 removing erroneous references to DCLG Addendum – February 2018 - Non-club GMP addendum effective from 27 February 2018 |
No |
» Transfer credits - conversion of accumulated AVCs (regulation 65(8))
Guidance on the conversion of accumulated AVCs to transfer credits under regulation 65(8) of the LGPS (Scotland) Regulations 1998.
Dated |
Operative date |
Document(s) |
Extant? |
| 25 October 2011 | 25 October 2011 | Guidance | Yes |
» Transfers - individual incoming and outgoing
For Club transfers, the public sector transfer Club memorandum and other associated documents can be found under Other Government documents.
Relevant date is on or after 1 April 2015
Guidance on the earned pension credited to a member's pension account where a transfer value has been accepted and in respect of transfers out of the LGPS.
Dated |
Operative date |
Document(s) |
Extant? |
| 14 August 2020 | 1 November 2020 | Guidance Factor spreadsheet |
Yes |
| 20 May 2015 | 20 May 2015 | Guidance Factor spreadsheet Factors - from March 2017 Factors - March 2016 to March 2017 Factors - April 2015 to March 2016 Addendum - April 2016 - updated version issued 8 June 2017 removing erroneous references to DCLG Addendum – February 2018 - Non-club GMP addendum effective from 27 February 2018 |
No |
| 2 April 2015 | 1 April 2015 | Guidance Factors |
No |
Non-Club transfers where relevant date is prior to 1 April 2015
Guidance on individual incoming and outgoing non-Club transfers with relevant dates prior to 1 April 2015
Dated |
Operative date |
Document(s) |
Extant? |
| 26 March 2010 | 26 March 2010 | Guidance Factors - Feb 2012 |
Yes |
» Trivial commutation
Guidance on the calculation of the amounts payable on the trivial commutation of a member's pension.
Dated |
Operative date |
Document(s) |
Extant? |
| 16 April 2020 | 28 April 2020 | Guidance | Yes | 12 March 2019 | 12 March 2019 | Factor spreadsheet |
Yes |
| 26 February 2015 | 1 April 2015 | Guidance Addendum - August 2016 |
No |
