Timeline LGPS (Scot) Regulations 2014 - SSI2016-32

This version includes all amendments to the LGPS (Scotland) Regulations 2014 up to and including all those made through Scottish Statutory Instrument 2016 No. 32.

Updates made through this Statutory Instrument are highlighted red, and a list of the amendments made by this Instrument can be found here. The amendments made through this Instrument became effective on 1st April 2015 and 1st April 2016. A text box above each amended regulation confirms the effective date of the changes made to that regulation. A clean version of the current LGPS (Scotland) Regulations 2014 including all changes made by amending regulations is available here.

For all resources relating to the LGPS (Scotland) Regulations 2014, please click here.

2014 No. 164 [As last amended by SSI 2016 No. 32]


The Local Government Pension Scheme (Scotland) Regulations 2014

Made ---- 5th June 2014

Laid before Parliament 9th June 2014

Coming into force in accordance with regulation 1

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 1 of the Public Services Pensions Act 2013 and all other powers enabling them to do so.

In accordance with section 21 of that Act, the Scottish Ministers consulted the representatives of such persons as appeared to the Scottish Ministers likely to be affected by these Regulations.


Membership, contributions and benefits

Preliminary Provisions

1. Citation, commencement and extent

2. Introductory


3. Active membership

4. Restriction on eligibility for active membership

5. Ending active membership

6. Deferred members

7. Pensioner members

8. Pension credit and survivor members


9. Contributions

10. Temporary reduction in contributions

11. Contributions during absence from work

12. Contributions during child-related leave

13. Contributions during reserve forces service leave

14. Contributions during absence for illness etc.

15. Employer contributions during absences

16. Additional pension contributions

17. Additional voluntary contributions

18. Rights to return of contributions

19. Exclusion of rights to return of contributions

20. Meaning of pensionable pay

21. Assumed pensionable pay

Pension accounts

22. Pension accounts

23. Active member's pension accounts

24. Deferred member's pension account and deferred refund account

25. Retirement pension accounts : active members

26. Retirement pension accounts : deferred and pension credit members

27. Flexible retirement pension accounts

28. Pension credit accounts


29. Retirement benefits

30. Award of additional pension

31. Commencement of pensions

32. Election for lump sum instead of pension

33. Commutation and small pensions

Ill-health retirement

34. Early payment of retirement pension on ill-health grounds: active members

35. Role of the IRMP

36. Early payment of retirement pension on ill-health grounds: deferred members

37. Calculation of ill-health pension amounts

Survivor benefits

38. Death grants: active members

39. Survivor benefits: partners of active members

40. Survivor benefits: children of active members

41. Death grants: deferred members and pension credit members

42. Survivor benefits: partners of deferred members

43. Survivor benefits: children of deferred members

44. Death grants: pensioner members

45. Survivor benefits: partners of pensioner members

46. Survivor benefits: children of pensioner members

Adjustment of benefits

47. No double entitlement

48. Limit on total amount of benefits

49. Guaranteed minimum pensions

50. Pension debits



Administering authorities

51. Scheme managers

52. Admission agreement funds

53. Administering authorities: governance compliance statement

54. Accounts and audit

Strategies, statements and reports

55. Pension fund annual report

56. Funding strategy statement

57. Pension administration strategy

58. Statements of policy about exercise of discretionary functions

59. Statements of policy concerning communications with members and Scheme employers

Actuarial valuations

60. Actuarial valuations of pension funds

61. Aggregate Scheme costs

62. Special circumstances where revised actuarial valuations and certificates must be obtained

63. Aggregate Scheme costs: revised certificates

64. Supply of copies of valuations, certificates etc.


65. Employer's contributions

66. Employer's further payments

67. Payment by Scheme employers to administering authorities

68. Additional costs arising from Scheme employer's level of performance

69. Interest on late payments by Scheme employers


70. First instance decisions

71. Notification of first instance decisions

72. Applications to resolve disagreements

73. Notice of decisions on disagreements

74. Reference of disagreement for reconsideration by Scottish Ministers

75. Notice of decisions on reconsideration of disagreement

76. Rights of representation

77. Appeals by administering authorities

78. Exchange of information

79. Interest on late payment of certain benefits

80. Payments due in respect of deceased persons

81. Payments for persons incapable of managing their affairs

82. Non-assignability

83. Deduction and recovery of member's contributions

84. Joint liability in respect of annual allowance charge

85. Tax

86. Pension increase under the Pensions Schemes Act 1993

87. Annual benefit statements

88. Information to be supplied by employees


89. Forfeiture of pension rights after conviction for employment-related offences

90. Recovery or retention where former member has misconduct obligation

91. Adjustment of accounts following forfeiture etc

92. Protection of guaranteed minimum pension rights

Certificates of protection

93. Certificate of protection


94. Rights to payment out of pension fund

95. Contracting-out requirements affecting transfers out

96. Bulk transfer (transfers of undertakings etc)

97. Calculation of amount of transfer payment

98. Inward transfers of pension rights

99. Effect of acceptance of transfer value

100. Changes of administering authority


101. Councillors

Separate employments

102. Separate employments etc.

Scheme actuary and employer cost cap

103. Scheme actuary

104. Employer cost cap

SCHEDULE 1-Interpretation

SCHEDULE 2-Scheme employers



SCHEDULE 3-Pension funds

SCHEDULE 4-Appropriate Funds


PART 2-Miscellaneous Authorities

SCHEDULE 5-Councillor Members