This section of the website contains guides for administering authorities on specific aspects of fund administration and the impacts the 2014 Scheme will have on these areas.

The below documents represent the LGPC Secretariat’s current understanding of the requirements for each area based on the LGPS Regulations 2013, the LGPS (Transitional Provisions, Savings and Amendment) Regulations 2014 and other relevant legislation.

The below tables contain the current and most recent versions of the guides, and all previous versions of the administrations guides are available as tracked changes PDFs on request from the LGA pensions team.

 

The 85 Year Rule

The LGPC Secretariat’s understanding of the membership groups protected under the 85 year rule and the elements of their membership which are protected, both under the 2008 Scheme regulations and the 2014 Scheme regulations. Please note that the information contained within is dependent on actuarial guidance from the Secretary of State which is currently awaited.

Version

Date of version

Changes

Version 1.11 [tracked]

Version 1.11 [clean]

9 February 2017

Please see within PDF for tracked changes.

Version 1.10 [tracked]

Version 1.10 [clean]

16 October 2015

Please see within PDF for tracked changes.

 

Additional Pension Contributions (APCs)

Additional guidance to cover how APCs work and how extra or lost pension drops into a member’s active pension account.

Version

Date of version

Changes

Version 1.8 [tracked]

Version 1.8 [clean]

9 April 2016

Please see within PDF for tracked changes.

Version 1.7 [tracked]

Version 1.7 [clean]

24 June 2015

Please see within PDF for tracked changes.

 

Aggregation

The LGPC Secretariat’s understanding of the requirements for aggregating members’ records under the 2014 Scheme. Scenarios detailing the requirements in a variety of situations provided.

Version

Date of version

Changes

Version 1.8 [tracked]

Version 1.8 [clean]

16 October 2015

Please see within PDF for tracked changes.

Version 1.7 [tracked]

Version 1.7 [clean]

20 April 2015

Please see within PDF for tracked changes.

 

Annual Allowance

The LGPC Secretariat’s understanding of the annual allowance provisions that operate from 2011/12, taking into account the alignment of the pension input period with the Scheme Year in 2015/16 as well as the introduction of the annual allowance taper in 2016/17.

In July 2016, the LGPC Secretariat circulated a sample pensions saving statement (PSS) and a sample factsheet to all LGPS pension funds. The documents were produced by KPMG after being commissioned by the Secretariat and funds can amend the samples to fit with their own requirements.

Version

Date of version

Changes

Version 3.2 [tracked] [DOC]

Version 3.2 [tracked] [PDF]

Version 3.2 [clean] [DOC]

Version 3.2 [clean] [PDF]

27 February 2017

Please see within PDF for tracked changes.

Version 3.1 [tracked] [DOC]

Version 3.1 [tracked] [PDF]

Version 3.1 [clean] [DOC]

Version 3.1 [clean] [PDF]

10 February 2017

Please see within PDF for tracked changes.

 

Annual Benefit Statements

The LGPC Secretariat Annual Benefit Statement guidance has now been adopted by the Shadow Advisory Board and is available on the Advisory Board Guidance page of this website or on the Board Guidance page of the Board website, www.lgpsboard.org.

Earlier versions of this guidance, as previously published by the LGPC Secretariat, are available on the Archive page of this website.

 

Automatic Enrolment

Full and brief guides detailing the automatic enrolment requirements for employers and administering authorities under the LGPS regulations and other legislation. For prior versions of the full and brief guides, please click here.

Note to users: Due to changes in legislation it has been necessary to seek further guidance on some of the matters covered in this guide. Accordingly, please be aware that some references and procedures within this guide require updating.

Full Guides

Version

Date of version

Changes

Version 6.1 [tracked]

Version 6.1 [clean]

9 June 2016

Please see within PDF for tracked changes.

Version 6.0 [tracked]

Version 6.0 [clean]

23 November 2015

Please see within PDF for tracked changes.

 

Brief Guides

Version

Date of version

Changes

Version 6.1 [tracked]

Version 6.1 [clean]

9 June 2016

Please see within PDF for tracked changes.

Version 6.0 [tracked]

Version 6.0 [clean]

23 November 2015

Please see within PDF for tracked changes.

 

Discretions Policies

Sets out in more detail the LGPC Secretariat's understanding of the discretions that employers should have a policy on.

Version

Date of version

Changes

Version 1.7 [tracked]

Version 1.7 [clean]

20 April 2015

Please see within PDF for tracked changes.

Version 1.6 [tracked]

Version 1.6 [clean]

8 April 2015

Please see within PDF for tracked changes.

 

Discretions List

The LGPC Secretariat’s understanding of the discretions which exist within the LGPS regulatory framework and the parties responsible for exercising those discretions. In particular, it details our understanding of the new discretions applicable from April 2014.

Version

Date of version

Changes

Version 1.5 [tracked]

Version 1.5 [clean]

20 April 2015

Please see within PDF for tracked changes.

Version 1.4 [tracked]

Version 1.4 [clean]

15 January 2015

Please see within PDF for tracked changes.

 

Freedom and Choice

Technical Note

Provides a detailed overview of the impacts of Freedom & Choice on the LGPS from a technical perspective.

Version

Date of version

Changes

Version 1.6 [tracked]

Version 1.6 [clean]

30 June 2016

Please see within document for tracked changes.

Version 1.5 [tracked]

Version 1.5 [clean]

15 January 2016

Please see within document for tracked changes.

Q&As for Scheme employers

A Q&A for LGPS employers which provides an outline of the Freedom and Choice policy in particular in respect of transfers of safeguarded benefits in the LGPS to defined contribution (DC) schemes is available on the Communications Resources page.

Q&As for Scheme members

A Q&A for LGPS members which covers the implications of the Freedom and Choice policy in respect of transfers of safeguarded benefits in the LGPS to defined contribution (DC) schemes offering flexible benefits is available on the Employees' Guides page.

 

GMP payable table

Sets out when the GMP is payable for members of the LGPS in England and Wales. The table represents the LGA's current understanding of the LGPS Regulations 1995, the LGPS Regulations 1997, the LGPS (Administration) Regulations 2008 and the LGPS Regulations 2013 with respect to the payment of GMPs.

Title

Date of version

Changes

GMP payable table

April 2016

N/A.

 

Revaluation

The LGPC Secretariat’s understanding of the process for revaluing members’ LGPS 2014 pension accounts in varying scenarios. A number of detailed examples are provided to illustrate the requirements. Please note that the information contained within is dependent on actuarial guidance from the Secretary of State which is currently awaited.

Version

Date of version

Changes

Version 1.4 [tracked]

Version 1.4 [clean]

24 October 2016

Please see within PDF for tracked changes.

Version 1.3 [tracked]

Version 1.3 [clean]

10 June 2016

Please see within PDF for tracked changes.

 

Survivor Benefits

Details the LGPC Secretariat’s understanding of the provisions governing survivor benefits from 1 April 2014 (where the member’s death occurs on or after 1 April 2014).

Version

Date of version

Changes

Version 1.4 [tracked]

Version 1.4 [clean]

15 January 2015

Please see within PDF for tracked changes.

Version 1.3 [tracked]

Version 1.3 [clean]

4 July 2014

Please see within PDF for tracked changes.

 

Transfers in

Details the LGPC Secretariat’s understanding of the rules, from 1 April 2014, which govern the transfer in of pension rights from another registered pension scheme or from a European pensions institution.

Version

Date of version

Changes

Version 1.3 [tracked]

Version 1.3 [clean]

24 June 2015

Please see within PDF for tracked changes.

Version 1.2 [tracked]

Version 1.2 [clean]

8 April 2015

Please see within PDF for tracked changes.

 

Trivial commutation and small pot payments

Provides a comprehensive overview of the LGPC Secretariat’s understanding of the provisions governing trivial commutation and small pot payments to members of the LGPS in England, Wales and Scotland.

Version

Date of version

Changes

Version 1.6 [tracked]

Version 1.6 [clean]

16 October 2015

Please see within PDF for tracked changes.

Version 1.5 [tracked]

Version 1.5 [clean]

10 August 2015

Please see within PDF for tracked changes.

The Underpin

Sets out the LGPC's understanding of the process which fulfills the policy intention behind the underpin set out in regulation 4 of the Local Government Pension Scheme (Transitional Provisions, Savings and Amendment) Regulations 2014.

Version

Date of version

Changes

Version 1.7 [tracked]

Version 1.7 [clean]

17 March 2017

Please see within PDF for tracked changes.

Version 1.6 [tracked]

Version 1.6 [clean]

16 October 2015

Please see within PDF for tracked changes.