Actuarial guidance


This page includes actuarial guidance issued by MHCLG relating to the LGPS in England and Wales. MHCLG issues guidance under the LGPS Regulations 2013 and the LGPS (Transitional Provisions, Savings and Amendments) Regulations 2014. We have also included guidance issued under previous regulations that continued to have effect at any point after 31 March 2014.

Where a piece of guidance is labelled as a 'consolidated working copy', this document was provided for information in August 2015. It was not official guidance but a consolidation, prepared by GAD, of the original guidance (issued in March and April 2014) with amendments that were made after the original guidance was issued.

The SCAPE discount rate reduced in October 2018. Since then, GAD has published new factors that are displayed in the Factor spreadsheet. GAD is working to produce new guidance to accompany all the new factors. We have included a link to the factor spreadsheet in the tables below if GAD has not yet produced new guidance for a particular topic.

Query log

The LGPC Secretariat maintains a log of ongoing queries relating to actuarial guidance. We will update the new log as further queries are added and existing queries are resolved or amended. We ask administering authorities to review the log before raising any queries directly with us, as your query may relate to a known issue.

» Additional pension

» Additional survivor benefit contributions

» Annual allowance charges: calculation of Scheme Pays offset

» AVCs - purchase of additional pension

» Conversion of lump sum into pension

» Early retirement

» Flexible retirement

» Interfund transfers

» Late retirement

» Lifetime allowance

» Lump sum commutation

» Pension credits

» Pension debits

» CETVs on divorce

» Probation service transfer

» Transfer credits - conversion of accumulated AVCs (regulation 66(8))

» Transfers - individual incoming and outgoing

» Trivial commutation