資料由法律人 LawPlayer整理提供·UK legislation / curated by LawPlayer from legislation.gov.uk
(1) These Regulations may be cited as the Local Government Pension Scheme (Administration) Regulations 2008 and shall come into force on 1st April 2008.
(2) These Regulations apply in relation to England and Wales .
(1) Schedule 1 (interpretation) contains definitions of expressions used in these Regulations which apply for their interpretation unless the context indicates they have a different meaning.
(2) References to members or membership refer to active members of the Scheme or active membership under the Scheme respectively unless otherwise stated or the context indicates a different meaning.
(3) The definition of “Reference banks” in Schedule 1 must be read with—
(a) section 22 of the Financial Services and Markets Act 2000 ;
(b) any relevant order under that section; and
(c) Schedule 2 to that Act.
These Regulations apply in relation to the Isles of Scilly as if they were a district in the county of Cornwall and the council of the Isles of Scilly were the council of that district.
(1) A person may only be an active member of the Scheme if—
(a) this regulation, or any of regulations 5 to 9 and 10(3); or
(b) regulation 2(3) of the Benefits Regulations
enables him to be one and he is not prevented by regulation 12.
(2) A person may be an active member if he is employed by a body which is listed in Schedule 2 .
(3) But a person who is employed by a body listed in Part 2 of that Schedule may only be an active member if he, or a class of employees to which he belongs, is designated by the body as being eligible for membership of the Scheme.
(1) Subject to the requirements of this regulation and regulation 7, an administering authority may make an admission agreement with any community admission body.
(2) The following are community admission bodies—
(a) a body, other than the governors or managers of a voluntary school (within the meaning of the School Standards and Framework Act 1998 ), which provides a public service in the United Kingdom otherwise than for the purposes of gain and which either—
(i) has sufficient links with a Scheme employer for the body and the Scheme employer to be regarded as having a community of interest (whether because the operations of the body are dependent on the operations of the Scheme employer or otherwise), or
(ii) is approved by the Secretary of State for the purposes of admission to the Scheme;
(b) a body, other than the governors or managers of a voluntary school, to the funds of which a Scheme employer contributes;
(c) a body representative of—
(i) local authorities,
(ii) local authorities and officers of local authorities,
(iii) officers of local authorities where it is formed for the purpose of consultation on the common interests of local authorities and the discussion of matters relating to local government, or
(iv) Scheme employers;
(d) the Housing Corporation;
(e) the Commission for the New Towns;
(f) a company for the time being subject to the influence of a local authority (within the meaning of section 69 of the Local Government and Housing Act 1989 (companies subject to local authority influence)) ; and
(g) a company for the time being subject to the influence of a body listed in Part 1 of Schedule 2 (other than a local authority).
(3) An approval under paragraph (2)(a)(ii) may be subject to such conditions as the Secretary of State thinks fit and she may withdraw an approval at any time if such conditions are not met.
(4) Where, at the date that an admission agreement is made with a body mentioned in paragraph (2)(b), the contributions paid to the body by one or more Scheme employers equal in total 50% or less of the total amount it receives from all sources, it must be a term of the admission agreement that the Scheme employer paying contributions (or, if more than one pays contributions, all of them) guarantees the liability of the body to pay all amounts due from it under these Regulations or the Benefits Regulations .
(5) In paragraph (2)(c) “local authorities” and (f) “local authority” includes the Greater London Authority.
(6) For the purpose of determining whether a company is subject to the influence of a body as mentioned in paragraph (2)(g), section 69 of the Local Government and Housing Act 1989 shall have effect as if references in that section to a local authority were references to the body.
(1) Subject to the requirements of this regulation and regulation 7, an administering authority may make an admission agreement with any transferee admission body.
(2) A transferee admission body is a body, other than a community admission body, that is providing or will provide—
(a) a service or assets in connection with the exercise of a function of a Scheme employer as a result of—
(i) the transfer of the service or assets by means of a contract or other arrangement,
(ii) a direction made under section 15 of the Local Government Act 1999 , or
(iii) directions made under section 497A of the Education Act 1996 ,
(“a (2)(a) transferee admission body”); or
(b) a public service and is approved by the Secretary of State for the purposes of admission to the Scheme (“a (2)(b) transferee admission body”).
(3) In the case of an admission agreement with a (2)(a) transferee admission body, the Scheme employer, if it is not also the administering authority, must be a party to the admission agreement.
(4) An approval under paragraph (2)(b) may be subject to such conditions as the Secretary of State thinks fit and she may withdraw an approval at any time if such conditions are not met.
(5) An admission agreement with a transferee admission body shall require the Scheme employer, in the case of a (2)(a) transferee admission body, or the transferee admission body, in any other case, to carry out an assessment, taking account of actuarial advice, of the level of risk arising on premature termination of the provision of the service or assets by reason of the insolvency, winding up or liquidation of the transferee admission body.
(6) An assessment carried out by a (2)(b) transferee admission body shall be carried out to the satisfaction of the administering authority.
(7) The admission agreement shall further provide that, where the level of risk identified by the assessment is such as to require it, the transferee admission body shall enter into an indemnity or bond to meet the level of risk identified.
(8) The indemnity or bond must be with—
(a) a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to accept deposits or to effect and carry out contracts of general insurance;
(b) an EEA firm of the kind mentioned in paragraph (5)(b) and (d) of Schedule 3 to that Act, which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12 of that Schedule) to accept deposits or to effect and carry out contracts of general insurance; or
(c) a person who does not require permission under that Act to accept deposits, by way of business, in the United Kingdom.
(9) An admission agreement with a transferee admission body shall make provision for the relevant matters set out in Schedule 3.
(10) This paragraph applies where a transferee admission body undertakes to meet the relevant requirements of this regulation and—
(a) in the case of a (2)(a) transferee admission body, the Scheme employer undertakes to meet the relevant requirements of this regulation; or
(b) in the case of a (2) (b) transferee admission body—
(i) the Secretary of State approves the body for admission to the Scheme, and
(ii) the conditions, if any, to which the approval is subject have been met.
(11) Where paragraph (10) applies—
(a) an administering authority must admit to the Scheme the eligible employees of the transferee admission body designated by that body; and
(b) where the administering authority does so, the terms on which it does so are the admission agreement for the purposes of these Regulations.
(12) Only those employees of the transferee admission body who are employed in connection with the provision of a service or assets mentioned in paragraph (2) are eligible to be designated, under regulation 7(1), members of the Scheme.
(1) A person employed by a community admission body or an eligible person employed by a transferee admission body may only be a member if he, or a class of employees to which he belongs, is designated in the admission agreement by the body as being eligible for membership of the Scheme.
(2) An admission agreement must terminate if the admission body ceases to be such a body and may make such other provision about its termination as the parties consider appropriate .
(3) When an administering authority makes an admission agreement it must promptly inform the Secretary of State of—
(a) the date the agreement takes effect;
(b) the admission body’s name; and
(c) in the case of an agreement with a (2)(a) transferee admission body, the name of the relevant Scheme employer.
(4) An administering authority and an admission body may make an admission agreement despite the fact that they do not exercise their functions or provide services or assets in areas that overlap or adjoin each other.
(5) Any question which may arise between the parties to an admission agreement relating to the construction of the agreement or the rights and obligations under that agreement shall be referred in writing to the Secretary of State for determination.
(6) These Regulations and the Benefits Regulations apply to employment with an admission body in which the employee is an active member in the same way as if the admission body were a Scheme employer.
(1) A person may be an active member if he is an employee of the governing body of—
(a) a voluntary school (within the meaning of the School Standards and Framework Act 1998);
(b) a foundation school or foundation special school (within the meaning of that Act) maintained by a local education authority; or
(c) any technical institute or other similar institution which is for the time being assisted by a local education authority under the Education Act 1996 ,
and the local education authority has, with the consent of his employer, designated him, or a class of employees to which he belongs, as being eligible for membership of the Scheme.
(2) Such a person shall be deemed to be in employment with the relevant local education authority and all references in these Regulations to employment by or under a Scheme employer and all similar expressions shall include references to that person.
(1) A person may be an active member if he is—
(a) a registration officer;
(b) a coroner (other than a coroner to whom paragraph (2) applies);
(c) the Mayor of London;
(d) a member of the London Assembly; or
(e) the chairman of the London Transport Users’ Committee.
(2) This paragraph applies to—
(a) the Queen’s coroner and attorney;
(b) the coroner of the Queen’s household; and
(c) a coroner who—
(i) held office immediately before 6th April 1978, and
(ii) did not choose, in accordance with article 3(b) of the Social Security (Modification of Coroners (Amendment) Act 1926) Order 1978 , that the provisions of the Coroners (Amendment) Act 1926 relating to pensions should not apply to him.
(3) If a registration officer is an active member, he must be treated as being in employment with the local authority who made the scheme under section 14 of the Registration Service Act 1953 for the district in or for which he acts.
(4) If a coroner is an active member, he must be treated—
(a) if appointed by a local authority, as being in employment with that local authority; or
(b) if appointed by the Common Council of the City of London, as being in employment with that Council.
(5) If the Mayor of London or a member of the London Assembly is an active member, he must be treated as being in the employment of the Greater London Authority.
(6) If the chairman of the London Transport Users’ Committee is an active member, he must be treated as being in employment with that Committee.
(7) A person who is a Local Commissioner for the purposes of Part 3 of the Local Government Act 1974 must be treated as being in employment with the Commission for Local Administration in England.
(8) In this regulation—
“registration officer” means—
a superintendent registrar or registrar of births and deaths;
a registrar of births and deaths exercising any of the functions of a registrar of marriages;
a person provided by and at the expense of a local authority to act as a deputy superintendent registrar or deputy registrar of births and deaths.
(1) A person who is a rent officer who—
(a) was appointed in pursuance of a scheme made under section 63 of the Rent Act 1977 ; or
(b) was appointed by the Secretary of State under the Administration of the Rent Officer Service (England) Order 1999
and is a member on the commencement date must be treated as being in employment with the London Pensions Fund Authority.
(2) A member of a passenger transport executive or a director of a subsidiary of such an executive must be treated as being in employment with that executive.
(3) But, as respects such a member, the passenger transport authority for which the executive exercises its functions must consent to the designation mentioned in regulation 4(3).
(1) Where a person holds separate employments under one employing authority, these Regulations and the Benefits Regulations apply as if each of the employments were under a different employer.
(2) This paragraph applies where a whole-time or a part-time employee of an employing authority is also employed to carry out one or more of the additional duties.
(3) The additional duties are duties as—
(a) a returning officer at—
(i) local government elections, or
(ii) elections for the National Assembly for Wales, or
(b) an acting returning officer (including as a regional or local returning officer at a European Parliamentary election).
(4) This paragraph applies where, immediately before 1st April 1974, an employee mentioned in paragraph (2) was in the whole-time or part-time employment and had duties which included one or more of the additional duties
(5) Where paragraphs (2) and (4) apply, each additional duty must be treated as a separate variable-time employment with a different employing authority from the employing authority with whom he is in the whole-time or, as the case may be, part-time employment.
(6) Where—
(a) paragraph (2) applies, and
(b) paragraph (4) does not apply,
his employment to carry out an additional duty (or duties) must be treated as a single separate variable-time employment with a different Scheme employer.
(7) A person who—
(a) is a member in any employment, and
(b) is also a medical inspector of immigrants appointed under the Immigration Act 1971 who receives his pay in that appointment from a Scheme employer listed in Part 1 of Schedule 2,
is eligible to be an active member in that appointment and shall be deemed to be in the employment of that Scheme employer.
(1) Subject to paragraph (6), if a person’s employment entitles him to belong to another public service pension scheme, or would so entitle him were it not for his age, that employment does not entitle him to be a member, unless that other scheme was made under section 7 of the Superannuation Act 1972.
(2) “Public service pension scheme” has the meaning given by section 150 of the Finance Act 2004 .
(3) An employee of an admission body may not be a member if he is a member of another occupational pension scheme in relation to the employment in respect of which he would otherwise be eligible to be designated for membership of the Scheme under regulation 7(1) .
(4) A person may not become a member after the day before his 75th birthday.
(5) Retained or volunteer membership with a fire and rescue authority (within the meaning given by section 1 of the Fire and Rescue Services Act 2004 ) on terms under which the retained or voluntary member is or may be required to engage in fire-fighting does not entitle the member to be a member of the Scheme.
(6) A person may be a member of the Scheme despite being entitled to be a member of the National Health Service Pension Scheme for England and Wales (“the NHS Scheme”) if—
(a) his entitlement to be a member of the NHS Scheme is by reason of his employment by—
(i) a Care Trust; or
(ii) an NHS Scheme employing authority as a result of a prescribed arrangement under section 75 of the National Health Service Act 2006 ;
(b) he is specified in, or within a class of employees specified in, an admission agreement made between an administering authority and a Care Trust or NHS Scheme employing authority; and
(c) he was an active member of the Scheme immediately before his employment by the Care Trust or by the NHS Scheme employing authority.
(1) A person other than an employee of an admission body who is eligible to be an active member of the Scheme on the day his employment begins becomes an active member on that day unless he notifies his employer in writing before his employment begins that he does not wish to become a member on that date.
(2) A person who applies to become a member after the date he would otherwise become a member under paragraph (1) becomes a member on the first day of the first payment period following the application.
(3) Subject to paragraph (5), a person other than an employee of an admission body who only becomes eligible to be a member of the Scheme on a date after his employment begins becomes an active member on that date unless he notifies his employer in writing before that date that he does not wish to become a member on that date.
(4) A person who applies to become a member after the date he would otherwise become a member under paragraph (3) becomes a member on the first day of the first payment period following the application.
(5) A person referred to in paragraph (3) who is employed by a body listed in Part 1 of Schedule 2 may be an active member from the date that his employment began if he applies to be so and pays contributions in respect of that earlier period at the appropriate contribution rate as provided in regulation 3 of the Benefits Regulations.
(6) An eligible employee of an admission body who wishes to become an active member in that employment must apply in writing to his employer and
(a) if he applies before that employment begins, he becomes a member when the employment begins; or
(b) if he applies after his employment begins, he becomes a member on the first day of the first payment period following the application.
(7) A former active member who is eligible for membership may reapply for membership of the Scheme and he becomes an active member on the first day of the first payment period following the application.
(8) In paragraphs (2), (4), (6) and (7), regulation 14(5) (ending of membership) and regulation 23(7) (payment of additional regular contributions), a payment period is a period of service to which the employee’s wages or salary payment relate.
(1) A person stops being a member in an employment if he stops being eligible for membership in that employment.
(2) A person who wishes to leave the Scheme must notify his employer in writing.
(3) A person with more than one employment may leave the Scheme if he wishes in respect of one, some or all of the employments.
(4) A member who gives notice under paragraph (2) stops being a member in the specified employment from the date the notice specifies.
(5) But, if a date earlier than the date the notice is given or no date is specified, he stops being a member at the end of the payment period during which the notice is given.
(6) Where a person gives notice before he has been a member for three months, he must be treated as not having been a member in that period.
(7) A person who is a member and is an employee of a transferee admission body shall be treated for the purposes of these Regulations and the Benefits Regulations as leaving a local government employment when he ceases to be employed in connection with the provision of the service or assets referred to in regulation 6(2) by virtue of which he became eligible to join the scheme.
(1) A person may not count any period of membership if his contributions for that period have been returned to him.
(2) A person may not count any period of membership if his rights in respect of it have been transferred by payment of a transfer value (see Part 9).
(3) A person may not count as a period of membership for the purpose of calculating any benefit under regulations 16 to 20 or 29 to 31 of the Benefits Regulations so much of his membership as requires to be excluded to reduce the value referred to in regulation 74 (2) (b) of these Regulations by the amount recovered or retained under regulation 74 (recovery or retention where former member has misconduct obligation).
(4) Where a person pays contributions under regulation 20 (trade disputes) for any period, that period counts as a period within regulation 6 of the Benefits Regulations even if his contract of employment did not subsist throughout that period.
(5) A period of membership under regulation 6(1)(a) of the Benefits Regulations includes any period for which a member is treated as having paid contributions under regulations 17 (concurrent employments) or 46(4) (rights to return of contributions).
(1) Where a deferred member becomes an active member in an employment (“the new employment”) before becoming entitled to the immediate payment of retirement benefits, he may, by giving notice in accordance with paragraph (4), choose to have his membership in any former employment aggregated with his membership in the new employment.
(2) Where he has ceased to be an active member more than once, he may choose to aggregate under paragraph (1)—
(a) his membership at each of the times he so ceased; or
(b) only such periods of membership as are specified in the notice.
(3) But a member cannot choose to aggregate any period of former membership which he could have chosen to aggregate with another period of former membership but did not before the expiry of the period mentioned in paragraph (4)(b).
(4) Notice for the purposes of paragraph (1) must be given in writing—
(a) while the deferred member is an active member in the new employment;
(b) before the expiry of—
(i) the period of 12 months beginning with the date on which he became an active member in that employment, or
(ii) such longer period as his employer may allow;
(c) to his appropriate administering authority in that employment; and
(d) if the appropriate fund for membership in the new employment is different from that for any former employment to which the notice relates, to the appropriate administering authority in that former employment.
(5) References in this regulation to former membership include all membership which the member was entitled to count as membership immediately before he ceased his former active membership.
(6) Where a person ceases to be an active member in one employment and immediately becomes an active member in another employment, he shall be treated for the purposes of this regulation as if he were a deferred member as respects the first employment, despite never having ceased to be an active member of the Scheme.
(1) Where a person—
(a) ceases to be an active member in one employment in respect of which he has at least three months’ total membership (“the first employment”); and
(b) continues as an active member in another employment he held concurrently with the first employment,
he may elect to have his former membership in respect of the first employment aggregated with his membership in that other employment.
(2) If he so elects, the provisions of regulation 16 shall apply as if references to—
(a) his former membership or former active membership were references to his membership from his first employment;
(b) the new employment were references to his concurrent employment; and
(c) the employment in which he becomes an active member again were references to that concurrent employment.
(3) In the case of a person to whom this regulation applies, the period of membership which will be aggregated with his membership from the concurrent employment will be equal to his membership from his first employment, as reduced under regulation 7(3) and (4) of the Benefits Regulations if the first employment was part-time, multiplied by the fraction—
where the rate of pay in each case is the annual rate of pay on the last day of the first employment.
(1) If a person who is a member, or has applied to be a member, goes on maternity, paternity or adoption leave, the person must make contributions as respects any part of the period of maternity, paternity or adoption absence for which the person is a member and entitled to receive pay (including statutory pay).
(2) But that pay does not include any amount that reduces the member’s actual pay on account of possible entitlement to statutory pay.
(3) Such contributions must be made at the contribution rate on that pay.
(4) If a person who is a member or has applied to be a member—
(a) goes on ordinary maternity leave, paternity leave or ordinary adoption leave; and
(b) is not entitled to receive pay (including statutory pay) for all or any part of that period of leave,
the person shall be treated for the purposes of these Regulations and the Benefits Regulations as if the person had paid contributions under paragraph (1) for the unpaid period of that leave and on the pay that the person would have received during that period but for the absence.
(5) If a person who is a member or has applied to be a member—
(a) is on maternity or adoption leave (other than ordinary maternity or adoption leave), and
(b) for all or part of the period of maternity or adoption absence is not entitled to receive pay (including statutory pay) but is a member,
the person may make contributions at the contribution rate as respects the unpaid period of that absence as if the person’s pay in the employment were equal to the adjusted pay.
(6) The adjusted pay shall be the pay the person was entitled to receive immediately before the unpaid period first began (including statutory pay) but—
(a) not including any amount that reduces actual pay on account of the person’s possible entitlement to statutory pay; and
(b) disregarding any amount the person receives on account of a day’s work carried out under regulation 12A of the Maternity and Parental Leave etc. Regulations 1999 or regulation 21A of the Paternity and Adoption Leave Regulations 2002 that exceeds any maternity, paternity or parental leave pay due for that day.
(7) A member to whom paragraph (5) applies may continue to pay contributions under regulation 25 (additional voluntary contributions) which the member was paying immediately before the leave began.
(8) If an active member goes on maternity, paternity or adoption leave, the member must continue to make any payments the member was making under regulation 23 of these Regulations (additional regular contributions) or regulation 55 of the 1997 Regulations (payments to increase total membership) on the pay the member would have received during the period but for the leave.
(9) In this regulation—
“ordinary adoption leave” means leave under section 75A of the Employment Rights Act 1996 ;
“ordinary maternity leave” means leave under section 71 of that Act ;
“paternity leave” means leave under regulations 4 or 8 of the Paternity and Adoption Leave Regulations 2002;
“period of maternity, paternity or adoption absence” means any period throughout which a member is absent from duty because the member is exercising the right to take—
ordinary maternity or adoption leave;
additional maternity or adoption leave under section 73 or 75B of the Employment Rights Act 1996 ; or
paternity leave; and
“statutory pay” means any statutory maternity, paternity or adoption pay payable under the Social Security Contributions and Benefits Act 1992 .
(1) This regulation applies to a person who—
(a) is a member or has applied to be a member; and
(b) goes on reserve forces service leave.
(2) He must pay contributions under regulation 3 of the Benefits Regulations and any payments under regulation 23 of these Regulations or regulation 55 of the 1997 Regulations that he was paying immediately before his relevant reserve forces service began if (and only if) his reserve forces pay during that service equals or exceeds the pay he would have received if he had continued to be employed in his former employment.
(3) Those contributions continue to be payable to the appropriate fund at the same rates on that pay.
(4) If he is not obliged to pay contributions under paragraph (2), he must be treated for the purposes of these Regulations and the Benefits Regulations as if he had paid them and also any payments under regulation 23 of these Regulations or regulation 55 of the 1997 Regulations that he would have been liable to pay if he had continued to be employed in his former employment.
(5) If he was paying any contributions under regulation 25(1) immediately before his leave began—
(a) he may continue to pay, or may stop paying, them; and
(b) unless he has stopped paying them, the appropriate administering authority must, throughout the period of his relevant reserve forces service, continue to pay such contributions as were to be used to provide benefits for him on his death.
(6) His relevant reserve forces service counts as a period of membership in his former employment.
(7) If during that service, he—
(a) dies;
(b) attains his normal retirement age; or
(c) becomes incapable for health reasons of working efficiently in local government employment,
he must be treated as if he were in that employment at that time.
(8) In this regulation—
“cancelling notice” in relation to a person’s relevant reserve forces service, means—
an agreement, by a member who has not waived his right to receive a return of contributions under regulation 46, to receive a return of contributions; or
a notice in writing given by him to the appropriate administering authority not later than 12 months after the end of the period of service to which the notice relates (or within such longer period as the administering authority may allow) that the service should not be treated as relevant reserve forces service;
“relevant reserve forces service” means service (other than service for the purposes of training only or service for a period in respect of which a cancelling notice has been served)—
in pursuance of any notice or directions given under any enactment which provides for the calling out on permanent service, or the calling into actual service, or the embodiment of, any reserve or auxiliary force, or members of such a force, or the recall of service pensioners;
in pursuance of any obligation or undertaking to serve when called upon as a commissioned officer; or
rendered by virtue of section 14(1) or 34 of the Reserve Forces Act 1980 ,
and paragraph (b) applies whether or not the obligation or undertaking is legally enforceable, but not in the case of an obligation or undertaking to accept a permanent commission or a commission for a fixed term or to serve for the purposes of periodical training;
“reserve forces pay” in relation to any person, is the total of—
his pay for performing relevant reserve forces service (including marriage, family and similar allowances); and
any payments under Part 5 of the Reserve and Auxiliary Forces (Protection of Civil Interests) Act 1951 ;
“reserve forces service leave” in relation to a person, means being away from work—
after—
he has left the employment in which he is an active member, or
he has been granted leave of absence from such an employment,
in order to perform relevant reserve forces service;
without having agreed to receive a return of contributions under regulation 46; and
without having elected that the absence is not to count as such by giving notice in writing to the appropriate administering authority not later than 12 months after the end of the period of relevant reserve forces service to which the notice relates (or within such longer period as the administering authority may allow);
“reserve or auxiliary force” means the whole or part of the Royal Navy Reserve (including the Royal Fleet Reserve), the Royal Marines Reserve, the Territorial Army, the Army Reserve, the Air Force Reserve, the Royal Air Force Volunteer Reserve or the Royal Auxiliary Air Force; and
“service pensioner” means a person in receipt of a pension (other than a pension awarded in respect of disablement) granted—
in respect of service in the Royal Navy, the Royal Marines, the regular army and the regular air force or any reserve or auxiliary force which has been called out on permanent service or which has been embodied; or
in respect of that and other service.
(1) If a person—
(a) is away from work without permission for a period of one or more days during and because of a trade dispute (“a trade dispute absence”), and
(b) was a member immediately before—
(i) that period, or
(ii) where two or more periods of absence have occurred because of one such dispute, the first such period,
he may make a contribution for the relevant contribution period at the rate of 16% on his lost pay for that period.
(2) A person’s lost pay is the difference between—
(a) his actual pay (if any), and
(b) the pay he would have received but for the trade dispute absence;
and, in determining that difference, any guarantee payments under Part 3 of the Employment Rights Act 1996 must be disregarded.
(3) A period is a person’s relevant contribution period if—
(a) it is co-extensive with one of the intervals at which he is required under regulation 3 of the Benefits Regulations to make contributions; and
(b) it includes all or part of his trade dispute absence.
(4) The termination of a person’s contract of employment because of a trade dispute does not prevent this regulation applying to him if he again becomes an employee of the same employing authority and a member not later than the day after the dispute ends.
(5) A member to whom paragraph (1) applies—
(a) may continue to pay contributions under regulation 25 (additional voluntary contributions) which he was paying immediately before his trade dispute absence began; and
(b) must continue to make any payments he was making under regulation 23 of these Regulations (additional regular contributions) or regulation 55 of the 1997 Regulations (payments to increase total membership) on the pay he would have received during the relevant contribution period but for his absence.
(6) In paragraph (1)(a), “trade dispute” has the meaning given in section 218 of the Trade Union and Labour Relations (Consolidation) Act 1992 .
(1) If a member—
(a) is away from his employment with permission (otherwise than because of illness or injury)—
(i) for a continuous period of less than 31 days, or
(ii) on jury service for any period; and
(b) is receiving reduced pay or no pay,
he must make the payments specified in paragraph (2) on the pay he would have received during that period but for his absence (“his deemed pay”).
(2) The payments are—
(a) contributions at the contribution rate; and
(b) any payments he was making under regulation 23 of these Regulations (additional regular contributions) or regulation 55 of the 1997 Regulations (payments to increase total membership).
(3) The member may continue to pay contributions under regulation 25 (additional voluntary contributions) which he was paying immediately before the absence began.
(4) If a member—
(a) is away from his employment with permission (otherwise than because of illness or injury) for a continuous period of more than 30 days; and
(b) is receiving reduced pay or no pay,
he must make the payments specified in paragraph (5) on his deemed pay.
(5) The payments are—
(a) contributions at the contribution rate for the first 30 days’ absence; and
(b) any payments he was making under regulation 23 of these Regulations or regulation 55 of the 1997 Regulations.
(6) The member may—
(a) make contributions at the contribution rate on his deemed pay for the remainder of the period of absence subject to a maximum of 36 months; and
(b) continue to pay contributions under regulation 25 which he was paying immediately before the absence began.
(1) To make contributions under regulation 18(5), 20 or 21(6)(a) a person must apply to his employing authority in writing before the expiry of a period of 30 days beginning with the day—
(a) on which he returns to work, if he returns to work following the absence; or
(b) on which he ceases to be employed, if he ceases to be employed by that authority without returning to work.
(2) In either case, the authority may allow a longer period.
(3) A person’s personal representatives may make an application under paragraph (1) if the person has died without making an application.
(1) A member who chooses to pay additional contributions under regulation 14 of the Benefits Regulations must make his request in writing to the appropriate administering authority.
(2) The member’s request must be copied to the member’s employing authority and must state the length of the period (“the ARC payment period”) over which he wishes to pay the additional regular contributions (“ARCs”).
(3) If—
(a) the member’s appropriate administering authority passes a resolution requiring him to satisfy it that he is in reasonably good health by producing to it a report by a registered medical practitioner of the results of a medical examination undertaken at the member’s own expense; but
(b) it is not so satisfied,
it may refuse his request.
(4) The length of the ARC payment period must be such that it ends before the member’s normal retirement age.
(5) The member may only pay ARCs if the appropriate administering authority notifies him in writing that it agrees to the request.
(6) The Government Actuary shall from time to time determine the amount of ARCs required for any given amount of increased pension and may determine different amounts of ARCs—
(a) for—
(i) persons of different ages, or
(ii) men or women; or
(b) depending on the length of different payment periods.
(7) Where the appropriate administering authority agrees to the member’s request—
(a) it must notify him and his employing authority of the amount of ARCs payable by him in accordance with the Government Actuary’s determination, expressed as an amount in pounds sterling; and
(b) the member must pay those ARCs from the next payment period (as defined in regulation 13(8)) following the date of the administering authority’s notification under paragraph (5).
(8) The Government Actuary may at any time redetermine any amount determined under paragraph (6) and, if he does so, the member must, from 1st April following the redetermination, pay ARCs in accordance with the redetermination.
(9) If the member pays (or is treated under regulation 24 as having paid) ARCs for the whole of the ARC payment period, he must be credited with the additional annual pension of the amount that those ARCs purchase.
(1) A member—
(a) may stop paying his ARCs before the end of the ARC payment period if he notifies the appropriate administering authority and the employing authority in writing that he wishes to do so; and
(b) must stop doing so if he ceases to be an active member.
(2) If a member stops paying his ARCs before the end of the ARC payment period—
(a) on leaving his employment on the grounds of ill-health and his employing authority making a determination in respect of him under regulation 20(2) or (3) of the Benefits Regulations; or
(b) on his death,
he is to be treated as having paid his ARCs up to the end of that period.
(3) If a member stops paying his ARCs and paragraph (2) does not apply to him, he must be credited with additional pension of an amount determined by the Government Actuary, having regard to the ARCs he paid before he stopped .
(1) An active member may elect to pay additional voluntary contributions (“AVCs”) into a scheme established under contract between his appropriate administering authority and a body approved for the purposes of the Finance Act 2004 (“an additional voluntary contributions arrangement”).
(2) The additional voluntary contributions arrangement must be a money purchase pension scheme registered in accordance with the Finance Act 2004 and administered in accordance with that Act and the Pensions Act 2004 .
(3) Where the member’s employing authority contributes to the scheme, the additional voluntary contributions arrangement is to be known as a shared cost additional voluntary contributions arrangement and contributions to it as “SCAVCs”.
(4) Such AVCs or SCAVCs are in addition to any other contributions the member may pay under regulation 23.
(5) Where the member elects to pay AVCs or SCAVCs, he must first—
(a) notify his employing authority in writing; and
(b) in the notification specify—
(i) the percentage of his pensionable pay he wishes to pay or the amount he wishes to pay on his usual pay days from his pay,
(ii) whether he wishes any of his AVCs or SCAVCs to be used to provide benefits payable on his death, and
(iii) if he does, the proportion to be so used.
(6) A member may—
(a) vary—
(i) the amount of his AVCs or SCAVCs, or
(ii) the proportion of them to be used to provide benefits payable on his death; or
(b) stop paying AVCs or SCAVCs.
(7) Where he wishes to do so, he must first notify his employing authority in writing.
(8) An active member may, by notifying his administering authority in writing, transfer into his additional voluntary contributions arrangement constituted under this regulation the accumulated value of any other additional voluntary contributions arrangement to which he has subscribed.
(9) An election to pay AVCs or SCAVCs may be made in respect of each employment in respect of which a person is a member.
(10) The maximum a person may specify under paragraph (5)(b)(i) or notify under paragraph (7) as the varied amount in respect of each employment is 50 per cent of the pensionable pay of that employment or an amount equal to 50 per cent of the pensionable pay of that employment.
(1) This regulation applies where a person who has paid AVCs or SCAVCs during his employment or made a transfer under regulation 25(8) —
(a) leaves his employment with the employing authority he notified under regulation 25(5)(a)—
(i) without entitlement to the immediate payment of retirement benefits, or
(ii) with such entitlement under regulation 16, 17, 18, 19, 30 or 31 of the Benefits Regulations;
(b) stops being an active member without leaving that employment; or
(c) becomes entitled to ill-health benefits under regulation 20 of those Regulations.
(2) A person mentioned in paragraph (1)(a)(i) must notify the employing authority in writing that he wishes the accumulated value of the AVCs or SCAVCs (“the accumulated value”) to be used in one or more of the permissible ways specified in the notification.
(3) The permissible ways are—
(a) to subscribe to a registered pension scheme (other than the Scheme);
(b) to purchase an appropriate policy from one or more insurance companies (within the meaning of section 275 of the Finance Act 2004).
(4) A person mentioned in paragraph (1)(a)(ii) or (c) may notify the employing authority in writing that he wishes the accumulated value to be used to provide additional pension for him under the Scheme, or partly to provide such pension for him.
(5) If he does so, he becomes entitled to such additional pension as is shown as appropriate in guidance issued by the Government Actuary.
(6) The employing authority must send a notification under paragraph (2) or (4) to the appropriate administering authority as soon as possible.
(7) In the case of a person mentioned in paragraph (1) (b)—
(a) the employing authority must, as soon as possible, inform the appropriate administering authority that the person has stopped being an active member; and
(b) the accumulated value must be used to subscribe to a registered scheme that is not an occupational pension scheme.
(8) The appropriate administering authority must make such arrangements as are necessary for the use of the accumulated value in accordance with a notification under paragraph (2) or (4) or with paragraph (7)(b).
(1) Regulations 46 (return of contributions) and 47 (exclusion of rights to return of contributions) do not apply to—
(a) AVCs or SCAVCs payable under these Regulations or under any agreement made for the payment of AVCs before the commencement date; or
(b) interest on late payments which relate to AVCs or SCAVCs.
(2) The regulations mentioned in paragraph (3) do not apply in relation to benefits under—
(a) such a policy as is mentioned in regulation 26(3)(b); or
(b) any agreement made for the payment of AVCs or SCAVCs before the commencement date.
(3) Those regulations are—
(a) regulation 55 (first instance decisions);
(b) regulation 72 (forfeiture of pension rights);
(c) regulation 73 (interim payments directions); and
(d) regulation 74 (recovery and retention where former member has misconduct obligations).
(1) This regulation applies where, at a member’s request, an administering authority give him information concerning the amount of additional pension which would be payable if he were to give a notification under regulation 26(4).
(2) If the member does not give such a notification before the expiry of the period of three months beginning with the date the authority gives him the information, it may deduct the cost of calculating that amount from the accumulated value of the additional contributions mentioned in regulation 15(1) of the Benefits Regulations.
The bodies responsible for maintaining pension funds for the Scheme immediately before the commencement date must continue to maintain them unless the fund is vested in a different body by or under any enactment.
(1) The appropriate fund for a member or a person who is entitled to any benefit in respect of a person who has been a member is—
(a) in the case of an active member, the fund specified for a member of his description in accordance with Schedule 4;
(b) in the case of—
(i) a deferred or pensioner member who is an active member on the commencement date or has been an active member since that date, the fund so specified for a member of his description when he ceases to be an active member, or
(ii) a person who is entitled under the Benefits Regulations in respect of a member, the fund so specified for a member of the description of such member when he ceased to be an active member;
(c) in the case of any other deferred or pensioner member, the fund specified for him by virtue of regulation 11 of the Transitional Regulations .
(2) Where these Regulations or the Benefits Regulations refer to payments being made without referring to the fund to which or from which they are to be made, the reference is to payments being made to or from the fund which is the appropriate fund for the member in question.
(3) Paragraph (2) does not apply where the payments made are benefits paid under an additional voluntary contributions arrangement or a shared cost additional voluntary contributions arrangement.
(1) This regulation applies to the written statement prepared and published by an administering authority under regulation 73A of the 1997 Regulations .
(2) The authority must—
(a) keep the statement under review;
(b) make such revisions as are appropriate following a material change in respect of any of the matters mentioned in paragraph (3); and
(c) if revisions are made—
(i) publish the statement as revised, and
(ii) send a copy of it to the Secretary of State.
(3) The matters are—
(a) whether the authority delegates its function, or part of its function, in relation to maintaining a pension fund to a committee, a sub-committee or an officer of the authority;
(b) if it does so—
(i) the terms, structure and operational procedures of the delegation,
(ii) the frequency of any committee or sub-committee meetings,
(iii) whether such a committee or sub-committee includes representatives of employing authorities (including authorities which are not Scheme employers) or members, and, if so, whether those representatives have voting rights;
(c) the extent to which a delegation, or the absence of a delegation, complies with guidance given by the Secretary of State and, to the extent it does not so comply, the reasons for not complying.
(4) In reviewing and making revisions to the statement, the authority must consult such persons as it considers appropriate.
(1) An administering authority which has made an admission agreement may establish a further pension fund (an “admission agreement fund”) in addition to the fund maintained under regulation 29 (“the main fund”).
(2) Immediately after an authority establishes an admission agreement fund, it must give the Secretary of State written notice that it has done so.
(3) The notice must specify the admission bodies whose employees are eligible for benefits from the admission agreement fund.
(4) Where an admission agreement fund is established—
(a) the liabilities of the main fund as respects membership in employment with those specified bodies become liabilities of the admission agreement fund; and
(b) assets of such value as an actuary appointed by the appropriate administering authority determines to be appropriate must be transferred from the main fund to the admission agreement fund.
(5) When valuations under regulation 36 of both the main fund and the admission agreement fund are first obtained after the admission agreement fund is established, the administering authority must obtain a transfer statement from an actuary appointed by the authority.
(6) The transfer statement must specify whether, in the actuary’s opinion, there is a need for further assets to be transferred from the main fund to the admission agreement fund and, if so, their value.
(7) Where the transfer statement specifies that assets of a specified value need to be transferred, the administering authority must arrange for assets of that value to be transferred as soon as is reasonably practicable.
(1) After any of its pension funds has been audited, an administering authority must immediately send copies of the following to each body whose employees are active members—
(a) a summary of the revenue account and balance sheet of the fund; and
(b) any report by the auditor.
(2) The pension input period for the purposes of section 238 of the Finance Act 2004 is the year ending on 31st March 2009 and each year ending on 31st March after that year.
(1) An administering authority must, in relation to each year beginning on 1st April 2008 and each subsequent year, prepare a document (“the pension fund annual report”) which contains—
(a) a report about the management and financial performance during the year of each of the pension funds maintained by the authority;
(b) a report explaining the authority’s investment policy for each of those funds and reviewing the performance during the year of the investments of each fund;
(c) a report of the arrangements made during the year for the administration of each of those funds;
(d) for each of those funds, a statement by the actuary who carried out the most recent valuation of the assets and liabilities of the fund in accordance with regulation 36 (actuarial valuations and certificates), of the level of funding disclosed by that valuation;
(e) the current version of the statement under regulation 31 (governance compliance statement);
(f) for each of those funds, the fund account and net asset statement with supporting notes and disclosures prepared in accordance with proper practices ;
(g) an annual report dealing with—
(i) the extent to which the authority and the employing authorities in relation to which it is the administering authority have achieved any levels of performance set out in the pension administration strategy in accordance with regulation 65(2)(b) , and
(ii) such other matters arising from its pension administration strategy as it considers appropriate;
(h) the current version of the statement referred to in regulation 35 (funding strategy statement);
(i) the current version of the statement under regulation 9A of the Local Government Pension Scheme (Management and Investment of Funds) Regulations 1998 (statement of investment principles) ;
(j) the current version of the statement under regulation 67 (statements of policy concerning communications with members and employing authorities); and
(k) any other material which the authority considers appropriate.
(2) The authority must publish the pension fund annual report on or before 1st December following the year end.
(3) In preparing and publishing the pension fund annual report, the authority must have regard to guidance given by the Secretary of State.
(1) This regulation applies to the funding strategy statement prepared and published by an administering authority under regulation 76A of the 1997 Regulations .
(2) The authority must—
(a) keep the statement under review;
(b) make such revisions as are appropriate following a material change—
(i) in its policy on the matters set out in the statement, or
(ii) to the current version of its statement under regulation 9A of the Local Government Pension Scheme (Management and Investment of Funds) Regulations 1998 (statement of investment principles); and
(c) if revisions are made, publish the statement as revised.
(3) In reviewing and making revisions to the statement, the authority must—
(a) have regard to the guidance set out in the document published in March 2004 by CIPFA and called “CIPFA Pensions Panel Guidance on Preparing and Maintaining a Funding Strategy Statement (Guidance note issue No.6)”; and
(b) consult such persons as it considers appropriate.
(1) Each administering authority must obtain—
(a) an actuarial valuation of the assets and liabilities of each of its pension funds as at 31st March 2010 and in every third year afterwards;
(b) a report by an actuary in respect of the valuation; and
(c) a rates and adjustments certificate prepared by an actuary.
(2) Each of those documents must be obtained before the first anniversary of the date (“the valuation date”) as at which the valuation is made or such later date as the Secretary of State may agree.
(3) A report under paragraph (1)(b) must contain a statement of the demographic assumptions used in making the valuation; and the statement must show how the assumptions relate to the events which have actually occurred in relation to members of the Scheme since the last valuation.
(4) A rates and adjustments certificate is a certificate specifying—
(a) the common rate of employer’s contribution; and
(b) any individual adjustments,
for each year of the period of three years beginning with 1st April in the year following that in which the valuation date falls.
(5) The common rate of employer’s contribution is the amount which, in the actuary’s opinion, should be paid to the fund by all bodies whose employees contribute to it so as to secure its solvency, expressed as a percentage of the pay of their employees who are active members.
(6) The actuary must have regard to—
(a) the existing and prospective liabilities of the fund arising from circumstances common to all those bodies;
(b) the desirability of maintaining as nearly constant a common rate as possible; and
(c) the current version of the administering authority’s funding strategy statement mentioned in regulation 35.
(7) An individual adjustment is any percentage or amount by which, in the actuary’s opinion, contributions at the common rate should, in the case of a particular body, be increased or reduced by reason of any circumstances peculiar to that body.
(8) A rates and adjustments certificate must contain a statement of the assumptions on which the certificate is given as respects—
(a) the number of members who will become entitled to payment of pensions under provisions of the Scheme; and
(b) the amount of the liabilities arising in respect of such members,
during the period covered by the certificate.
(9) The authority must provide the actuary preparing a valuation or a rates and adjustments certificate with the consolidated revenue account of the fund and such other information as he requests.
(1) An administering authority must send copies of any valuation, report, certificate or revised certificate obtained under regulation 36 or 38 to—
(a) the Secretary of State;
(b) each body with employees who contribute to the fund in question; and
(c) any other body which is or may become liable to make payments to that fund.
(2) An administering authority must also send to the Secretary of State—
(a) a copy of the consolidated revenue account with which the actuary was provided under regulation 36(9); and
(b) a summary of the assets of the fund at the valuation date (unless such a summary is contained in the report under regulation 36(1)(b)).
(1) When obtaining a transfer statement under regulation 32(5), an administering authority must also obtain from the actuary a rates and adjustments certificate for the admission agreement fund for each remaining year of the period covered by the most recent such certificate for its main fund.
(2) Where an admission agreement ceases to have effect, the administering authority which made it must obtain—
(a) an actuarial valuation as at the date it ceases of the liabilities of the fund in respect of current and former employees of the admission body which is a party to that agreement (“the outgoing admission body”); and
(b) a revision of any rates and adjustments certificate for any fund which is affected, showing the revised contributions due from that body.
(3) Where, for any reason, it is not possible to obtain revised contributions from the outgoing admission body, or from an insurer or any person providing an indemnity or bond on behalf of that body, the administering authority may obtain a further revision of any rates and adjustments certificate for the fund, showing—
(a) in a case where that body is a transferee admission body within regulation 6(2)(a) or (b), the revised contributions due from the body which is the Scheme employer in relation to that admission body; and
(b) in any other case, the revised contributions due from each employing authority which contributes to the fund.
(4) An administering authority may obtain from an actuary a certificate specifying, in the case of an admission body, the percentage or amount by which, in the actuary’s opinion—
(a) the contribution at the common rate should be adjusted; or
(b) any prior individual adjustment should be increased or reduced,
with a view to providing that the value of the assets of the fund in respect of current and former employees of that body is neither materially more nor materially less than the anticipated liabilities of the fund in respect of those employees at the date the admission agreement is to end.
(5) Paragraph (6) applies where—
(a) an administering authority agrees with an employing authority as mentioned in regulation 40(4); or
(b) it appears to an administering authority that the amount of the liabilities arising or likely to arise in respect of members in employment with an employing authority exceeds the amount specified in, or likely as a result of, the assumptions stated for that authority in a rates and adjustments certificate by virtue of regulation 36(8).
(6) The administering authority must obtain a revision of the rates and adjustments certificate concerned, showing the resulting changes as respects that employing authority.
(1) An employing authority must contribute to the appropriate fund in each year covered by a rates and adjustments certificate under regulation 36 or 38 the amount appropriate for that authority as calculated in accordance with the certificate and paragraph (4).
(2) During each of those years an employing authority must make payments to the appropriate fund on account of the amount required for the whole year.
(3) Those payments on account must—
(a) be paid at the end of the intervals determined under regulation 42; and
(b) equal the appropriate proportion of the whole amount due under paragraph (1) for the year in question.
(4) An employer’s contribution for any year is the common percentage for that year of the pay on which contributions have, during that year, been paid to the fund under regulations 18 (contributions during child-related leave), 19 (contributions during reserve forces service leave) or 21 (contributions during absences with permission) or regulation 3 of the Benefits Regulations (contributions payable by active members) by employees who are active members, increased or reduced by any individual adjustment specified for that employer for that year in the rates and adjustments certificate.
(5) The common percentage is the common rate of employer’s contribution specified in that certificate, expressed as a percentage.
(6) Where an employee—
(a) is treated under paragraph (4) of regulation 18 as if he had paid contributions; or
(b) has paid contributions during a period of maternity, paternity or adoption absence (within the meaning of that regulation),
the pay on which the common percentage is calculated is the pay the employee would have received if he had not been absent.
(1) This regulation applies where an employing authority makes a resolution under—
(a) regulation 12 of the Benefits Regulations (which confers power to increase the membership of an active member by an additional period); or
(b) regulation 13 of those Regulations (which confers power to award additional pension).
(2) Unless paragraph (4) applies, the employing authority must pay the appropriate sum for the person to whom the resolution relates to the appropriate fund before the expiry of the relevant period.
(3) The appropriate sum for a person is such sum as is shown as appropriate in guidance issued by the Government Actuary.
(4) This paragraph applies where the administering authority and the employing authority agree before the expiry of the relevant period that the employing authority will pay increased contributions under regulation 39 or an amount to meet the cost of the increase in membership or the additional pension.
(5) Any extra charge on the appropriate fund resulting from the resolution must be repaid to the fund by the employing authority concerned but only so far as not paid under paragraph (2) or (4).
(6) In the case of a resolution under regulation 12 of the Benefits Regulations, the additional period in question may only be counted as a period of membership if one of the conditions in paragraph (8) is met.
(7) In the case of a resolution under regulation 13 of those Regulations, a person is only entitled to the additional pension awarded if one of those conditions is met.
(8) The conditions are that either—
(a) the employing authority makes the payment required by paragraph (2) within the relevant period; or
(b) paragraph (4) applies.
(9) The relevant period is—
(a) the period of one month beginning with the date of the resolution; or
(b) such longer period as the employing authority and the administering authority agree.
(10) If neither of the conditions in paragraph (8) is met, the resolution ceases to have effect.
(1) Any extra charge on the appropriate fund resulting from a member’s becoming entitled to benefits calculated under paragraph (2)(b), (3)(b) or (4) of regulation 20 or regulation 31 of the Benefits Regulations must be repaid to the fund by the employing authority concerned.
(2) The appropriate administering authority may require the employing authority concerned to make additional payments to the appropriate fund in respect of any extra charge on the fund resulting from retirement benefits becoming immediately payable to a member under regulation 18 or 19 of the Benefits Regulations, including the cost, as calculated by the fund’s actuary, incurred by the fund as a result of a waiver of such reduction as is referred to in regulation 18(2) of those Regulations.
(1) Every employing authority must pay to the appropriate administering authority on or before such dates falling at intervals of not more than 12 months as the appropriate administering authority may determine—
(a) all amounts from time to time deducted from the pay of its employees under these Regulations;
(b) any amount it has received by deduction or otherwise under regulation 18(5), 20, 21 or 25 during the interval;
(c) any extra charge payable under regulation 40 or 41 of which it has been notified by the administering authority during the interval; and
(d) a contribution towards the cost of the administration of the fund, which shall include any amount specified in a notice given in accordance with regulation 43.
(2) But—
(a) an employing authority must pay the amounts mentioned in paragraph (1)(a) not later than the time required under section 49(8) of the Pensions Act 1995 ; and
(b) paragraph (1)(d) does not apply where the cost of the administration of the fund is paid out of the fund under regulation 5(6) of the Local Government Pensions Scheme (Management and Investment of Funds) Regulations 1998 .
(3) Every payment under paragraph (1)(a) must be accompanied by a statement showing—
(a) the name, pay and band (as set out in column 1 of the table in regulation 3(2) of the Benefits Regulations) of each of the employing authority’s employees who is an active member;
(b) which employees are paying contributions under regulation 23(1) (payment of additional regular contributions) or 25(1) (additional voluntary contributions and shared cost additional voluntary contributions); and
(c) the amounts which represent deductions in each of the pay bands from the pay of each of the employees and the periods covered by the deductions, distinguishing amounts representing deductions for any voluntary contributions.
(4) An appropriate administering authority may direct that the information mentioned in paragraph (3) shall be given to the authority in such form and at such intervals (not exceeding 12 months) as it specifies in the direction.
(5) If an amount payable under paragraph (1)(d) cannot be settled by agreement, it must be determined by the Secretary of State.
(6) Paragraphs (1) and (3) do not apply to an employing authority which is an appropriate administering authority.
(7) An administering authority must pay to the fund of which it is the administering authority its fair share of any contribution towards the cost of the administration of the fund in circumstances where it has required a contribution towards such cost from employing authorities as referred to in paragraph (1)(d).
(8) An administering authority must also pay any additional costs due to the fund which are incurred because of its level of performance in carrying out its functions under these Regulations.
(1) This regulation applies where, in the opinion of the appropriate administering authority, it has incurred additional costs which should be recovered from an employing authority because of that employing authority’s level of performance in carrying out its functions under these Regulations or the Benefits Regulations.
(2) The administering authority may give written notice to the employing authority stating—
(a) the administering authority’s reasons for forming the opinion mentioned in paragraph (1);
(b) the authority’s opinion that the employing authority’s contribution under regulation 42(1)(d) should include an amount specified in the notice in respect of the additional costs attributable to that authority’s level of performance;
(c) the basis on which the specified amount is calculated; and
(d) where the administering authority has prepared a pension administration strategy under regulation 65, the provisions of the strategy which are relevant to the decision to give the notice and to the matters in sub-paragraph (a), (b) or (c).
(1) An administering authority may require an administering or employing authority from which payment of any amount due under regulations 39 to 42 (employers’ contributions or payments) or regulation 86 (changes of fund) is overdue to pay interest on that amount.
(2) The date on which any amount due under regulations 39 to 41 is overdue is the date one month from the date specified by the administering authority for payment.
(3) The date on which any amount due under regulation 42 (other than any extra charge payable under regulation 40 or 41 and referred to in regulation 42(1)(c)) is overdue is the day after the date when that payment is due.
(4) Interest due under paragraph (1) or payable to a person under regulation 45(5) (deduction and recovery of member’s contributions), 46(2) (rights to return of contributions) or 51 (interest on late payment of certain benefits) must be calculated at one per cent. above base rate on a day to day basis from the due date to the date of payment and compounded with three-monthly rests.
(5) Interest on any amount due in respect of regulation 86 shall be calculated in accordance with guidance issued by the Government Actuary.
(1) An employing authority may deduct from a person’s pay any contributions payable by him under these Regulations or the Benefits Regulations.
(2) Sums payable under regulation 19(2) or (5) (reserve forces) may be deducted by the member’s former employer from any payment made to him under Part 5 of the Reserve and Auxiliary Forces (Protection of Civil Interests) Act 1951 , to the extent that they are payable in respect of the same period.
(3) The appropriate administering authority may recover any contributions or sum remaining due and not deducted under paragraph (1) or (2)—
(a) as a simple contract debt in any court of competent jurisdiction; or
(b) by deducting it from any payment by way of benefits to or in respect of the person in question under these Regulations or the Benefits Regulations.
(4) But the sums mentioned in paragraph (2) are only recoverable under paragraph (3) if unpaid for 12 months after the person ceases to perform relevant reserve forces service.
(5) If—
(a) an employing authority deduct in error any amount in respect of contributions from a person’s pay or any other sum due to him; and
(b) the amount has not been repaid to him before the expiry of the period of one month beginning with the date of deduction,
the appropriate body must pay him interest on that amount; and the due date for the calculation of the interest under regulation 44(4) is the date of deduction.
(6) Where the employee’s contributions have been paid into the appropriate fund, the repayment and interest must be made out of that fund.
(7) The “appropriate body” for the purpose of paragraph (5) is—
(a) the appropriate administering authority where the employee’s contributions have been paid into the appropriate fund; and
(b) the person’s employing authority where the employee’s contributions have not yet been paid into the appropriate fund.
(1) If a member with less than three months’ membership ceases to be employed by an employing authority or to be an active member without becoming entitled to a retirement pension he is entitled to be repaid his contributions from the appropriate fund.
(2) If repayment of the contributions has not been made before the expiry of the period of one year beginning with the date when active membership ceases, the person is entitled to interest on the repayment which should have been made, calculated as provided in regulation 44(4), the due date being the date when active membership ceased.
(3) A person who is entitled to a repayment of contributions under paragraph (1) may waive his entitlement for any period and, if he becomes an active member again before the expiry of that period, he shall cease to be so entitled (but without prejudice to any entitlement arising later under that paragraph in respect of those contributions).
(4) A person who continues as an active member in another employment he held concurrently with the employment in which he has ceased to be an active member may elect for an amount equal to the repayment to be treated as contributions to the Scheme as respects his membership in that concurrent employment, entitling him to a period of membership equal to the period of membership in the employment which has ceased, as reduced under regulation 7(3) of the Benefits Regulations if the employment which has ceased was part-time, multiplied by the fraction—
where the rate of pay in each case is the annual rate of pay on the last day of employment in the employment that has ceased.
(5) A person who elects under paragraph (4) ceases to be entitled to that repayment (but without prejudice to any entitlement arising later in respect of the concurrent employment).
(1) A person is not entitled to a repayment under regulation 46 if—
(a) he becomes a member again within one month and one day;
(b) he left his employment because of—
(i) an offence of a fraudulent character, or
(ii) grave misconduct,
in connection with his employment; or
(c) regulation 79(2) (right to payment out of fund authority’s pension fund) applies.
(2) But where paragraph (1)(b) applies, the employing authority may direct the payment out of the appropriate fund to him or, in a case of an offence of a fraudulent character, to him or to his spouse, civil partner, nominated cohabiting partner or any dependant of his, of a sum equal to all or part of his contributions.
(3) A person is not entitled to a repayment under regulation 46(1) if a transfer value has been credited to the appropriate fund for him.
(4) A person ceases to be entitled to such a repayment if he returns to local government employment before receiving it.
Any increase in a pension required by reason of Chapter 3 of Part 4 of the Pension Schemes Act 1993 (protection of increases in guaranteed minimum pensions: anti-franking) must be paid from the appropriate fund.
(1) Where an employing authority pays a contributions equivalent premium under section 55 of the Pension Schemes Act 1993 in respect of a member, that employer may recover or, if an administering authority, may retain from the appropriate fund a sum not exceeding the premium.
(2) But if the employing authority may recover or retain any sum under section 61 of that Act in respect of the premium, only the balance may be recovered or retained under paragraph (1).
(3) Where a contributions equivalent premium is refunded under regulation 54(1)(c) of the Occupational Pension Schemes (Contracting-out) Regulations 1996 (re-entry into employment which is contracted-out by reference to the same scheme) , the authority to which it is refunded must pay to the appropriate fund a sum equal to the amount of the premium.
(1) The first period for which any retirement pension which is payable immediately on a member leaving any employment is payable begins with the day after the date on which his employment ends.
(2) In the case of a member who leaves local government employment and is not entitled to immediate payment of retirement pension under any of regulations 16 to 20 of the Benefits Regulations and does not make a choice under regulation 30 of those Regulations (choice of early payment of pension), the first period for which any retirement pension is payable begins, unless he asks by notice in writing to his administering authority to defer payment, with his 65th birthday (but any such deferral shall not extend beyond the day before his 75th birthday).
(3) The first period for which any retirement pension under regulation 30 of the Benefits Regulations is payable begins with the day on which the member chooses under paragraph (1) of that regulation.
(4) The first period for which any retirement pension under regulation 31 (early payment of pension: ill-health) of the Benefits Regulations is payable begins on the date when the member became permanently incapable as determined under regulation 31 of those Regulations.
(5) The first period for which any survivor’s benefits are payable under regulation 24 (survivor benefits: active members), 27 (children’s pensions), 33 (survivor benefits: deferred members), 34 (children’s pensions: deferred members), 36 (survivor benefits: pensioners) or 37 ( children’s pensions: pensioner members) of the Benefits Regulations on the death of a member begins with the day after the date on which he dies.
(6) A person who is entitled to a retirement pension under regulation 16 (retirement benefits) or 17 (retirement after normal retirement date) of the Benefits Regulations may choose to defer payment until a date no later than the day before his 75th birthday.
(7) He must notify his appropriate administering authority in writing of his choice of date and such notice must be given not less than three months before the beginning of the first period for which the benefit would otherwise be payable.
(8) A person may by notice in writing to his administering authority alter the date specified in a notice referred to in paragraph (7) or in any subsequent notice under this paragraph but any such subsequent notice must be given not less than three months before the date specified in the preceding notice in order for the change of payment date to take effect.
The Local Government Pension Scheme (Administration) Regulations 2008 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2008-239
Contains public sector information licensed under the Open Government Licence v3.0.
本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com