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Local Government Consultations

commentsThis section outlines any proposed changes to the Local Government Pension Scheme in relation to Scotland.

The Local Government Pension Scheme (Scotland) Regulations 2018

Following the implementation of the reforms of the Local Government Pension Scheme from 1 April 2015, work has continued with practitioners to identify areas in the regulations that require clarification and correction. These amending regulations are the product of that work and contain other policy developments such as provisions as a result of the Pension Schemes Act 2015.

The bulk of the proposed amendments in the draft Regulations are to clarify existing provisions or arise from changes suggested by stakeholders and to which SPPA has agreed. There are changes which relate to the Taxation of Pensions Act 2014 and are in relation to AVC provision, the Annual Allowance (scheme pays) and to Auto-enrolment. These regulations also introduce further flexibility to assist fund authorities and employers to address funding liabilities when a body ceases to be a scheme employer.

Consultation Letter
LGPS Regulations
Annex A
Annex B - Printable Response Form

Local Government Pension Scheme (Scotland) (Amendment No. 2) Regulations 2015

The bulk of the proposed amendments in the draft Regulations are technical.  There are amendments to both the Local Government Pension Scheme (Scotland) Regulations 2014 and the Local Government Pension Scheme (Transitional Provisions and Savings)(Scotland) Regulations 2014. 
 
The draft amendments also introduce provisions required by the Marriage and Civil Partnership (Scotland) Act 2014 into the Local Government Pension Scheme (Scotland) Regulations 1998 and the Local Government Pension Scheme (Benefits,  Membership and Contributions) (Scotland) Regulations 2008.  This is required, as there are deferred and pensioner members of both of these earlier schemes.
Draft amendments are also made to the 1998 regulations to ensure that deferred ill health applications are considered by the administering authority rather than the former Scheme employer.  This reflects the policy intent in both the 2008 regulations and the 2014 regulations, and mirrors the procedure currently followed by the administering authorities.

Consultation Letter
Annex A
Annex B (response form)
LGPS Regulations

Local Government Pension Scheme (Governance) (Scotland) Regulations 2014

Consultation period: 30 September to 11 November 2014.

These Regulations made under section 1 of the Public Service Pensions Act 2013 include provisions in relation to pension boards and a Scheme Advisory Board that are required to be included in regulations made under that section in terms of sections 5 and 7 of that Act.  They also include further provisions provided by the Scottish Local Government Pensions Advisory Group for the new Local Government Pension Scheme which were agreed in a series of bilateral meetings between COSLA and the Trade Unions representing local government employees in Scotland.

The Regulations do not cover provisions in relation to employer cost cap as provided for in section 12 of the Public Service Pensions Act 2013.  A cost cap will be set on the completion of the necessary actuarial work expected to conclude towards the end of 2015.  An amendment to the Scheme will be made at that time to include the cost cap.

Annex B (response form)

 

 

 Local Government Pension Scheme (Transitional Provisions and Savings) (Scotland) Regulations 2014

Consultation period: 26th June 2014 to 7th August 2014

Your technical comments on the draft Local Government Pension Scheme (Transitional Provisions and Savings) (Scotland) Regulations 2014 are now invited.

The bulk of the proposed amendments in the draft Regulations are to preserve transitional protection for certain groups and ensure that active members within 10 years of normal pension age under the 2009 Scheme on 1st April 2012 remain entitled to draw benefits on retirement which are no less than they would have been able to draw if the 2009 Scheme had continued to
exist.

Annex A (Note of proposed changes)
Annex B (Printable response form)

 

Local Government Pension Scheme (Scotland) Regulations 2014

Consultation period: 6th January 2014 to 14th February 2014

Your technical comments on the draft Local Government Pension Scheme (Scotland) Regulations 2014 are now invited. These are to be introduced from 1st April 2015.

The Scottish Local Government Pensions Advisory Group (SLOGPAG), comprising representatives from COSLA, the trades unions and the Scottish Government, has over the last eighteen months, been working, to develop proposals for a new Scottish Local Government Pension Scheme with effect from April 2015. This method of developing the new Scheme to meet Scottish needs represents the Scottish Government's preferred collaborative approach and the advantages of this open and transparent process are recognised by each of us.

Some of the proposed amendments to the existing Regulations are to ensure that the reformed LGPS in Scotland complies with the UK Public Services Pensions Act 2013. The purpose of the changes is to ensure the delivery of a scheme, which continues to provide valued benefits for scheme members which are affordable, sustainable and fair to employers, scheme members and tax payers.

Annex A (executive summary)
Annex B (Derivation table)
Annex C (printable response form)

Local Government Pension Scheme (Scotland) New Governance Arrangements

This consultation has now concluded

The Public Service Pensions Act 2013 includes several key provisions relating to the administration and governance of the new public service pension schemes established under Section 1 of the Act. In the case of the Local Government Pension Scheme in Scotland, these arrangements will apply to the new Scheme which comes into effect on 1st April 2015.

This consultation paper explores four specific sections of the Act which impact on the governance arrangements in the new Scheme:

      • Scheme manager
      • Pension board Pension board information, and
      • Scheme advisory board

Each section includes background and a more detailed summary of what we are required to include in the new Scheme to comply with the Act. Where appropriate, the paper also invites comment on consequential issues. Responses to the questions posed throughout the paper will enable us to start work on preparing draft regulations on governance for consultation early in 2014.

Link to Scottish Government Website