LGPS (Scotland)

Government Actuary's Department Guidance

with effect from 1 April 2009

(Please click on hyperlink to see email sent by SPPA on 4 March 2009.)

Regulation
File Type

Benefit Regulations 12 - Power of employing authority to increase total membership

Increase of membership by employing authority (issued 5 October 2012)

PDF

Benefit Regulations 13 and 14 and Administration Regulations 20, 21 and 36 - Additional Pension

Administration Regulation 36 - Employer's payment following resolution to increase membership or award additional pension

Purchase of additional pension - Elections on or after 1 April 2012 - Addendum issued 6 March 2014 in force 1 April 2014

Purchase of additional pension - Elections that commenced prior to 1 April 2012 - Addendum issued 6 March 2014 in force 1 April 2014

Email confirmation of addedums issued 6 March 2014

Spreadsheet of factors for purchasing additional pension (issued 24 March 2014)

Previous Purchase of Additonal Pension guidance

 

 

PDF

PDF

EMAIL

PDF

EXCEL

Benefit Regulations 14A - ASBCs

Additional Contributions - Survivor Benefits issued 16 July 2012

PDF

Benefit Regulations 17 and 29 - Late Retirement

Late Retirement (dated 1 February 2012)

Previous Late Retirement guidance

PDF

Benefit Regulations 18(3) and 30(4) - Flexible Retirement and Choice of Early Payment of Pension (issued 4 March 2009)

Transitional Provisions Regulations 3(2)(b) - Membership accrued before 1st April 2009: active members

Guidance on Choice of Early Payment of Pension - Addendum 11 March 2014 (updated guidance dated 28 March 2012)

Email from GAD confirms revised early retirement reduction factors also apply to reductions of the pension debit on retirement before NRA (issued March 2014)

SPPA cover email - Early Retirement guidance (2 April 2012)

Flexible Retirement Guidance (issued 16 July 2012)

Previous Early Retirement guidance

 

 

 

 

PDF

EMAIL

PDF

PDF

 

Benefit Regulation 21 - Election for lump sum in lieu of pension

Lifetime Allowance and Additional Cash Commutation (issued 5 March 2013)

Additional Cash Commutation (Guidance in respect of Regulation 19 of the LGPS(Scotland) Regulations 1998 (issued 26 January 2007))

 

PDF

Benefit Regulation 22 - Limit on total amount of benefits

Limit on Total Amount of Benefits - Lifetime Allowance (issued 5 March 2013)

Benefits in Excess of the Lifetime Allowance - Members without Primary or Enhanced Protection (Guidance in respect of Regulation 18A of the LGPS(Scotland) Regulations 1998 (issued 26 January 2007))


PDF

PDF

Benefit Regulation 39 - Commutation: small pensions

Trivial Commutation: Lump sums paid on or after 18 January 2012 (dated 18 Janauary 2012)

Trivial Commutation: Lump sums paid on or after 18 January 2012 (spreadsheet)

Previous Trivial Commutation guidance

 

PDF

EXCEL

 

Administration Regulation 23 - Use of accumulated AVCs to provide additional pension under the Scheme

Use of accumulated AVCs to provide additional pension under the Scheme (dated 23 March 2012)

Accumulated AVCs to provide additional pension Annuity Factors 21 May 2014 (Spreadsheet)

Protected Regulation 65(8) - AVC Service Credits (issued 25 October 2011)

SPPA Cover email (dated 25 October 2011)

SPPA Email (28 November 2011) on CETV factors

Previous AVC Service Credit guidance

PDF

EXCEL

PDF

WORD

WORD

Administration Regulation 62A Annual Allowance: Scheme Pays Option

Annual Allowance Charges - Calculation of Scheme Pays Offset (dated 25 October 2012) - Update to Table B1 in Section 4 (issued 21 February 2014)

SPPA Cover email (dated 26 October 2012)

Email confirming update to Table B1 in Section 4 (21 February 2014)

PDF

WORD

EMAIL

Administration Regulation 74 Rights to payment out fund authority's pension fund & 78 Inward transfers of pension rights

Individual Incoming & Outgoing Transfers: Members in service on or after 1 April 2009 (dated 26 March 2010)

SPPA letter 9 June 2011 on CETV factors

HM Treasury Discount Rate Note (issued 26 October 2011)

SPPA Email (28 November 2011) on CETV factors

Factors for Individual Cash Equivalent & Club Transfers from January 2012 (version 4.1, dated 22 February 2012)

Factors for Councillors Individual (Non-Club) Incoming Transfers (issued 27 March 2013)

Previous Transfers guidance

 

PDF


WORD

PDF

WORD

PDF

PDF


Administration Regulation 81 and 39(5) - Changes of fund

 

Divorce

Calculation of CETVs
Pension sharing following divorce: Calculation of Cash Equivalents (dated 23 May 2011)

HM Treasury Discount Rate Note (issued 26 October 2011)

SPPA Email (28 November 2011) on CETV factors

Application of Pension Debits

Factors to use in calculation of Pension Debit for Divorced Members (issued 2 April 2012)

SPPA cover email - Pension Debit factors (2 April 2012)

Application of Pension Debit for Divorced Members (issued 7 March 2013) - Update to Table A (issued 21 February 2014)

Application of Pension Credits

Application of a Pension Credit to the former spouse/civil partner of the member (issued 20 December 2012)

Pensions and Divorce

SPPA - Divorce Calculation Update (issued 6 March 2009)

Factors for Individual Cash Equivalent & Club Transfers from January 2012 (version 4.0, dated 13 January 2012)

Factors for individual Cash Equivalent & Club Transfers (version 4.0, spreadsheet)

SPPA cover email for version 4.0 Transfer Factor Suite (issued 23 January 2012)

Pensioner Divorce CEV Factors

Pensioner CEV Factors from 1 January 2012 (version 1.0, issued 18 January 2012)

Pensioner CEV Factors from 1 Janauary 2012 (version 1.0, spreadsheet)

Previous Divorce Guidance

 

 

 

PDF

PDF

WORD

 

PDF

PDF

PDF

 

PDF


WORD

PDF

EXCEL

WORD

 

 

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EXCEL

 

 

Benefit Regulation 42 - Pension Debits

Note on dates to be used in the calculation of the pension credit on pension sharing on divorce

SPPA Email (28 November 2011) on CETV factors

 

PDF

WORD

Review of GAD Factors

Progress of LGPS 2013 Factor Review (issued 11 April 2014)

LGPS Scotland: list of actuarial factors and guidance (issued 11 April 2014)

PDF

PDF

Previous Guidance issued

Benefit Regulations 13 and 14 and Administration Regulations 20, 21 and 36 - Additional Pension

Administration Regulation 36 - Employer's payment following resolution to increase membership or award additional pension

Purchase of Additional Pension - Applications of Additional Pension (issued 4 March 2009)

Purchase of Additional Pension - Applications of Additional Pension version 1.2 (dated 29 September 2009)

SPPA Email (28 November 2011) on CETV factors

Purchase of additional pension - Elections that commenced prior to 1 April 2012 (issued 13 March 2013)

Purchase of Additional Pensions - Elections on or after 1 April 2012

Purchase of Additional Pensions - Elections on or after 1 April 2012 (Spreadsheet of factors)

SPPA cover email - Purchase of Additional Pension (2 April 2012)

Return to current Purchase of Additional Pension guidance

 

 

PDF

PDF

 

WORD

PDF

PDF

XLS

PDF

 

Benefit Regulations 17 and 29 - Late Retirement

Late Retirement - Retirements on or after 1 April 2009 (issued 4 March 2009)

Late Retirement: Retirements on or after 1 April 2009 (dated 26 March 2010)

Return to current Late Retirement guidance

 

PDF

PDF

 

Benefit Regulations 18(3) and 30(4) - Flexible Retirement and Choice of Early Payment of Pension (issued 4 March 2009)

Transitional Provisions Regulations 3(2)(b) - Membership accrued before 1st April 2009: active members

Guidance on Choice of Early Payment of Pension / Flexible Retirement (issued 2 April 2012)

SPPA cover email - Early Retirement guidance (2 April 2012)

Guidance on Choice of Early Payment of Pension / Flexible Retirement

Return to current Early Retirement guidance

 

 

 

 

PDF

PDF

PDF

 

Administration Regulation 23 - Use of accumulated AVCs to provide additional pension under the Scheme

Protected Regulation 65(8) - AVC Service Credits (dated 26 March 2010)

Use of accumulated AVCs to provide additional pension under the Scheme (dated 25 February 2009)

Return to current AVC Service Credit guidance

 

PDF

Administration Regulation 74 Rights to payment out fund authority's
pension fund & 78 Inward transfers of pension rights

Factors for Individual Cash Equivalent & Club Transfers from January 2012 (version 4.0, dated 13 January 2012)

Factors for individual Cash Equivalent & Club Transfers (version 4.0, spreadsheet)

SPPA cover email for version 4.0 Transfer Factor Suite (issued 23 January 2012)

Factors for Individual Cash Equivalent & Club Transfers from 1 October 2010 (version 3.1 dated 14 December 2010)

SPPA cover email for version 3.1 Transfer Factor Suite

Factors for Individual Cash Equivalent & Club Transfers from 1 October 2010 (version 2.1 dated 27 September 2010)

Actuarial Factors for Individual Cash Equivalent & Club Transfers from 1 October 2008 (version 1.1 issued 4 December 2008)

Return to current transfer guidance

PDF

PDF

WORD

PDF

EXCEL

WORD

Divorce

Application of Pension Debits

Application of Pension Debit for Divorced Members (issued 25 May 2011)

Pensioner Divorce CEV Factors

Pensioner Cash Equivalent Factors effective from 1 October 2010 (version 2.1, issued 29 September 2010)

Pensioner Cash Equivalent Factors effective from 1 October 2008 (issued 24 November 2008)

[Return to current guidance]

 

PDF

 

PDF

Benefit Regulation 39 - Commutation: small pensions

Trivial Commutation: Lump sums paid on or after 1 April 2009 (dated 26 March 2010)

Return to current trivial commutation guidance

 

PDF

 


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