This section of the website contains guides for administering authorities in Scotland on specific aspects of fund administration and the impacts the 2015 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 2014, the LGPS (Transitional Provisions and Savings) Regulations 2014 and other relevant legislation.

Where new versions of these guides are issued, PDFs showing the updates made (in tracked changes) are available. For earlier versions of the below guides, please contact 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 2009 Scheme regulations and the 2015 Scheme regulations.

Version

Date of version

Changes

Version 1.2 [tracked]

Version 1.2 [clean]

9 February 2017

Please see within PDF for tracked changes.

Version 1.1 [tracked]

Version 1.1 [clean]

20 April 2015

Please see within PDF for tracked changes.

 

Additional Pension Contributions

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 1.3 [tracked]

Version 1.3 [clean]

20 April 2016

Please see within PDF for tracked changes.

Version 1.2 [tracked]

Version 1.2 [clean]

17 January 2016

Please see within PDF for tracked changes.

 

Aggregation

The LGPC Secretariat’s understanding of the requirements for aggregating members’ records under the 2015 Scheme. Scenarios detailing the requirements in a variety of situations provided.

Version

Date of version

Changes

Version 1.4 [tracked]

Version 1.4 [clean]

17 January 2016

Please see within PDF for tracked changes.

Version 1.3 [tracked]

Version 1.3 [clean]

16 October 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 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

Version

Date of version

Changes

Version 1.3 [tracked]

Version 1.3 [clean]

10 February 2017

Please see within PDF for tracked changes.

Version 1.2 [tracked]

Version 1.2 [clean]

20 April 2015

Please see within PDF for tracked changes.

Version 1.1 [tracked]

Version 1.1 [clean]

2 February 2015

Please see within PDF for tracked changes.

 

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 1.1 [tracked]

Version 1.1 [clean]

20 April 2015

Please see within PDF for tracked changes.

Version 1.0

12 January 2015

N/A - original document.

 

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 2015.

Version

Date of version

Changes

Version 1.1 [tracked]

Version 1.1 [clean]

20 April 2015

Please see within PDF for tracked changes.

Version 1.0

12 January 2015

N/A - original document.

 

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.

Version

Date of version

Changes

Version 1.0

8 April 2015

N/A - original version

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.

 

QROPS - Overseas Pension Charge

A factsheet for scheme administrators on the overseas pension charge that can apply to transfers to a QROPS requested on or after 9 March 2017.

Version

Date of version

Changes

Version 1.0

20 April 2017

N/A - original version

 

Revaluation

The LGPC Secretariat’s understanding of the process for revaluing members’ LGPS 2015 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 Scottish Ministers which is currently awaited. It should also be noted that administering authorities in Scotland who refer to this document will need to allow for appropriate changes to legislative references and to the scheme commencement date (1 April 2015) in Scotland.

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. Please note that previous versions of this guide did not explicitly cover revaluation provisions for LGPS Scotland.

 

Survivor Benefits

Details the LGPC Secretariat’s understanding of the provisions governing survivor benefits from 1 April 2015 (where the member’s death occurs on or after 1 April 2015).

Version

Date of version

Changes

Version 1.1 [tracked]

Version 1.1 [clean]

20 April 2015

Please see within PDF for tracked changes.

Version 1.0

12 January 2015

N/A - original document.

 

Transfers in

Details the LGPC Secretariat’s understanding of the rules, from 1 April 2015, 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 1.2 [tracked]

Version 1.2 [clean]

24 June 2015

Please see within PDF for tracked changes.

Version 1.1 [tracked]

Version 1.1 [clean]

20 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 and Savings) Regulations 2015.

Version

Date of version

Changes

Version 1.3 [tracked]

Version 1.3 [clean]

16 October 2015

Please see within PDF for tracked changes.

Version 1.2 [tracked]

Version 1.2 [clean]

20 April 2015

Please see within PDF for tracked changes.