Item 11 Appendix 1
West Dunbartonshire Council · 12 November 2025
Back to Corporate Services Committee — 12 November 2025 and its agenda
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1 Appendix 1 West Dunbartonshire Council Policy Statement Local Government Pension Scheme (Scotland) Regulations 2018 (Replaces previous version approved by Corporate Services Committee Report, 22 May 2024. Employer: West Dunbartonshire Council Lead officer (for any questions): Victoria Rogers, Chief Officer People and Technology Contact details of lead officer: 07795 266028 (work mobile) Date of policy statement: 16 October 2025, Version 6; remitted to Corporate Services Committee 12 November 2025 Date for review: This policy statement will be kept under review and will be revised as and when necessary to reflect changes in regulation or policy. Any changes to this policy will be communicated to the administering authority and scheme members in writing within one month of the change taking effect. We are aware of our obligations under the following regulations: The Local Government Pension Scheme (Scotland) Regulations 2018 The LGPS (Scotland) Regulations 2014 The Local Government Pension Scheme (Transitional Provisions and Savings) (Scotland) Regulations 2014 The Local Government Pension Scheme (Benefits, Membership and Contributions) (Scotland) Regulations 2008 The Local Government Pension Scheme (Administration) (Scotland) Regulations 2008 The Local Government Pension Scheme (Scotland) Regulations 1998 The Local Government Pension Scheme (Transitional Provisions) (Scotland) Regulations 1998 The Local Government (Discretionary Payments and Injury Benefits) (Scotland) Regulations 1998 The LGPS (Transitional Provisions) (Scotland) Regulations 2008 The Local Government Superannuation (Scotland) Regulations 1987 You can access these regulations on the Scheme regulations page of www.scotlgpsregs.org.
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2 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 1 Additional pension an active member, or a member who was an active member and was dismissed by reason of redundancy, or business efficiency, or whose employment was ended by mutual consent on business efficiency grounds. This does not apply to councillors. Decide whether to award the member additional pension. If the member is not an active member, you must decide within six months of the employment ending. You cannot award to the member, in total, more than the additional pension limit, which is adjusted every April. For the current limit, see the monthly bulletins page of www.scotlgpsregs.org. 30(1) and 58(1)(d) of the 2018 Regulations The Council will not exercise this discretion. No Change
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3 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 2 Additional pension A member who you have awarded additional pension. Decide whether to agree to pay the cost of the award by changing your contribution rate. You must make an additional payment to the LGPS Fund to meet the cost of the award. This can be done either as a lump sum or by changing your employer contribution rate. 61(8) and 63(3) of the 2018 Regulations For noting only– no requirement to lay out in policy As above, the Council will not exercise this discretion. 3 Additional Pension Contributions – shared cost (SCAPCs) An active member applying to pay SCAPCs. This does not apply to applications for SCAPCs to buy back pension lost while on authorised unpaid leave. This does not apply to councillors. Decide whether to share the cost. 16(2)(e), 16(4)(d) and 58(1)(a) of the 2018 Regulations The Council will not have a general policy to contribute to a shared cost APC scheme but may do so if exceptional circumstances can be demonstrated. Each case will be considered on its merits. No change
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4 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 4 Additional Pension Contributions – shared cost (SCAPCs) An active member applying to pay SCAPCs to buy back lost pension while on authorised unpaid absence. Authorised unpaid absence does not include periods of illness, injury, child-related leave, reserve forces leave or strike. ‘Child related leave’ means ordinary adoption leave, ordinary maternity leave, paternity leave, paid additional adoption leave, paid additional maternity leave, paid shared parental leave, paid additional paternity leave Decide whether to extend the 30-day deadline. The member must apply before the expiry of 30 days from returning to work. If the member does not apply by this deadline or within any extended period you allow, they can still buy back the lost pension, but at full cost to them. 16(16) of the 2018 Regulations The Council may extend the deadline by a further 30 days, on production of evidence of extenuating circumstances and where it can be shown that members may not have been informed of the requirement for this decision within 30 days of return, subject to individual circumstances. No Change
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5 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion and paid parental bereavement leave. This does not apply to councillors. 5 Additional voluntary contributions – shared cost (SCAVCs) An active member applies to pay into a SCAVCs arrangement. This does not apply to councillors. Decide whether to contribute to a SCA VC arrangement. 17(1) of the 2018 Regulations The Council allows members to access either the AVC arrangement on a member-only contribution basis or through the ‘salary sacrifice’ shared cost AVC provision. No Change
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6 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 6 Additional voluntary contributions (AVCs) A member who: made the AVC election before 30 June 2005, can elect to use AVCs to buy additional LGPS final salary membership, and elects later than 30 days after leaving the Scheme. Normally, the member must elect while an active member or no later than 30 days after leaving the Scheme. Decide whether to allow the election. You can decide to extend the 30 day election deadline. However, you may not allow an election received after the later of: one year before their normal retirement date, or six months after leaving the Scheme. 65(8) and before their revocation on 30 June 2005 65(9)(b) and 65(10) of the 1998 Regulations The Council will not exercise this discretion. No Change
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7 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 7 Administering authority substitution A person or a class of persons. Decide whether to apply to Scottish Ministers to change the administering authority for a person or class of persons. Paragraph 2 of part 1 of schedule 4 to the 2018 Regulations For noting only– no requirement to lay out in policy. The Council will exercise this discretion as required. 8 Admission agreements An admitted body employee who participates in the LGPS under an admission agreement. Decide whether to designate the employee, or groups of employees, as eligible for LGPS membership. 3(1)(b) of the 2018 Regulations This discretion is not directly applicable to the Council as a Scheduled Body. However, the Council nominated West Dunbartonshire Leisure Trust Company for admitted body status when employees were subject to TUPE. Employees of the Trust are therefore eligible for membership of the LGPS.
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8 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 9 Appeals A member, or an alternative applicant, who triggers stage one of the internal dispute resolution procedure (IDRP) about a disagreement with the employer in relation to the LGPS. Regulation 69(2) of the 2018 Regulations lists who can be an ‘alternative applicant’. This includes prospective members and, in respect of deceased members, their surviving partners and dependents. Decide who will be the stage one IDRP adjudicator. When notifying members of LGPS decisions, you must: inform them about their right to appeal under stage 1 and 2 of the IDRP, including the time limits for doing so, and specify the job title and address of the person to whom IDRP applications can be made. 68(5)(c) of the 2018 Regulations 23 of the 2014 Transitional Regulations For noting – Chief Officer People & Technology is the Stage 1 IDPR adjudicator (Appointed Person). The council has adopted the LGPS IDRP, available here: Pension Complaints - Employee Intranet
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9 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 10 Appeals A member, or an alternative applicant, who applies for stage one of the internal dispute resolution procedure (IDRP) after the six- month deadline. The six-month deadline begins: for appeals about a decision, on the date the member was told of the decision, in any other case, on the date of the act or omission which caused the appeal, or, if there is more than one, the date of the last one. The stage one adjudicator can accept late IDRP applications if they consider it reasonable. 69(7)(b) of the 2018 Regulations 23 of the 2014 Transitional Regulations For noting only– no requirement to lay out in policy. The council will consider the merits of late submissions with due regard to individual circumstances.
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10 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion See discretion 9 for more information on ‘alternative applicants’. 11 Aggregation An active member who: has an earlier period of LGPS membership, which will be automatically aggregated with their current LGPS record, can elect to keep the periods separate, and elects after the 12- month deadline. The 12-month deadline begins with the start date of the current LGPS record. Decide whether to allow the late election. 22 8) of the 2018 Regulations The Council will not normally extend the 12 month time limit but may do so if exceptional circumstances can be demonstrated that are in the interests of the member and at no additional cost to the Council. Each case will be considered on its’ merits No Change
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11 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 12 Aggregation Where: an active member has an earlier period of LGPS membership that ended before 1 April 2015, the earlier period will not be automatically aggregated to their current LGPS record, the member can elect to aggregate the periods, and they elect after the 12- month deadline. The 12-month deadline begins with the start date of the current LGPS record. Decide whether to allow the late election. 10(6) of the 2014 Transitional Regulations The Council will not normally extend the 12 month time limit but may do so if exceptional circumstances can be demonstrated that are in the interests of the member and at no additional cost to the Council. Each case will be considered on its’ merits. No Change
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12 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 13 Aggregation An active member who – held a concurrent period of LGPS membership, which will be automatically aggregated with their current LGPS record, can elect to keep the periods separate, and elects after the 12- month deadline. The 12-month deadline begins with the end date for the ceased concurrent LGPS membership. Decide whether to allow the late election. 22(7) of the 2018 Regulations The Council will not normally extend the 12 month time limit but may do so if exceptional circumstances can be demonstrated that are in the interests of the member and at no additional cost to the Council. Each case will be considered on its’ merits. No Change
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13 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 14 Assumed pensionable pay (A P P) A member – for whom an APP calculation is needed, and where, in the employer’s opinion, the pensionable pay the member received in the relevant 3- month, or 12-week, period was materially higher or lower than they normally received. When calculating APP, decide whether to substitute the pensionable pay received with a higher or lower figure to reflect the level of pensionable pay the member would normally have received. 21(6) of the 2018 Regulations The Council may exercise this discretion and will consider each case on its merits. No change
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14 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 15 Certificate of protection (CoP) A member who: can be issued with a CoP, and does not apply for it within 12 months of the date of the reduction or restriction. This does not apply to councillors. Decide whether to issue the CoP. A CoP protects a member's LGPS benefits by allowing their pension to be calculated based on a higher salary if their pay is reduced or restricted through no fault of their own. See HR guide – appendix 2 for more information, which is available on the employer guides and documents page of www.scotlgpsregs.org. 90(5) of the 2018 Regulations 43(5) of the 2008 Administratio n Regulations The Council will issue a certificate of protection of pension benefits where the member fails to apply for one. No Change
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15 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 16 Compensatory added years (CAYs) – retirement An active member, or an assumed member, who ceases employment and who can be awarded CAYs. Regulation 6 of the 1998 Discretionary Regulations outlines the eligibility conditions for awarding CAYs. Regulations 6(2) and 7 of the 1998 Discretionary Regulations defines an ‘assumed member’. Decide whether to award CAYs. You must decide within six months of the member ceasing the employment. The 1998 Discretionary Regulations specify the maximum you may award. 8 of the 1998 Discretionary Regulations The Council may award up to 1 added year for retirement on redundancy grounds and up to 3 years for those on efficiency grounds. Any award will be subject to cost benefit analysis and the limits of affordability at the time of proposed release. This may result in an alternative offer to comply with best value principles. No Change
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16 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 17 Compensatory added years (CAYs) – children’s pension A child (or children) entitled to a child’s CAYs pension who is not entitled to a child’s pension under the LGPS. Decide: who to pay the child’s pension to, and how to apportion the pension among the children if there is more than one child. 26(2) of the 1998 Discretionary Regulations The Council will exercise this discretion on a case by case basis with the decision being made in conjunction with the Strathclyde Pension Fund Office and relevant pension regulations Previous Provision – requirement to declare – No Change 18 Compensatory added years (CAYs) – survivor pensions Regarding a deceased member with more than one surviving spouse or civil partner entitled to a survivor CAYs pension. Decide how to apportion the CAYs survivor pension. 20(2) of the 1998 Discretionary Regulations The Council will exercise this discretion on a case by case basis with the decision being made in conjunction with the Strathclyde Pension Fund Office and relevant pension regulations. Previous Provision – requirement to declare – No Change
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17 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 19 Compensatory added years (CAYs) – survivor pensions Regarding a deceased member who left employment before 1 April 1998: a survivor CAYs pension is payable, and the spouse or civil partner has entered a subsequent marriage or civil partnership, or a period of cohabitation outside marriage or civil partnership. Decide whether to allow the survivor pension to remain payable. Otherwise, the pension will stop. 20(4)(a) and (6) of the 1998 Discretionary Regulations The Council will allow continued payment of survivor’s pensions however reserves the right to withdraw. Previous Provision – requirement to declare – No Change
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18 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 20 Compensatory added years (CAYs) – survivor pensions Regarding a deceased member who left employment before 1 April 1998: a survivor CAYs pension is payable, the spouse or civil partner subsequently enters a marriage or civil partnership, or starts living with a new partner as if they were husband and wife or as if they were civil partners, and the new partner is also entitled to a survivor CAYs pension for a deceased member who left employment before 1 April 1998. Decide whether to allow both survivor CAYs pensions to continue. Unless you decide otherwise, only one survivor CAYs pension, as determined by the couple, can continue. 20(5), (5A), (5B) and (6) of the 1998 Discretionary Regulations The Council will allow continued payment of the survivor’s pensions however reserves the right to withdraw. Previous Provision – requirement to declare – No Change
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19 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 21 Compensatory added years (CAYs) – survivor pensions Regarding a deceased member who left employment before 1 April 1998: a survivor CAYs pension was payable, the pension stopped during a subsequent marriage, civil partnership or cohabitation, and the subsequent marriage, civil partnership or cohabitation has ended. Decide whether to restart the pension from the end of the subsequent relationship. 20(4)(b) of the 1998 Discretionary Regulations The Council will allow continued payment of the survivor’s pensions as per discretion 20 however reserves the right to withdraw. Previous Provision – requirement to declare – No Change
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20 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 22 Compensatory added years (CAYs) A person who will receive regular CAYs payments from the employer. Payments are made at the same intervals as the corresponding LGPS pension. However, you can choose different intervals with the person’s agreement. 29(1) of the 1998 Discretionary Regulations The Strathclyde Pension Fund Office will make the CAY pension payments on behalf of the Council in line with Strathclyde Pension Fund Office’s payment timelines Previous Provision – requirement to declare – No Change 23 Compensatory added years (CAYs) A person who has received a CAYs payment from the employer in error, including overpayments. Decide how to recover CAYs payments made in error. You can decide to recover it by: deducting it from future CAYs payments, or any other means of recovery. 29(3) of the 1998 Discretionary Regulations CAY Pension overpayments will be recovered by the Strathclyde Pension Fund Office and these will be reconciled with the Council in line with the pension reconciliation processes. Previous Provision – requirement to declare – No Change
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21 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 24 Compensatory added years (CAYs) A person entitled to CAYs payments. Decide whether to ask the administering authority to pay CAYs on your behalf. If the authority agrees, you must repay the amounts within the period and on the terms decided by the authority. Though, the administering authority must recover any payments made from the LGPS fund within two months. The administering authority cannot pay any lump sum CAYs payments from the LGPS fund. CAYs payments made from LGPS funds may have inadvertent tax consequences, such as 31(2) of the 1998 Discretionary Regulations The Council will only pay the lump sum CAY and Strathclyde Pension Fund Office will make the CAY pension payments on behalf of the Council. Previous Provision – requirement to declare – No Change
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22 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion being included in annual allowance calculations. 25 Double entitlement A member who: left between 1 April 1998 and 31 March 2009, is entitled to a pension or lump sum under two or more regulations due to the same membership, and has not chosen under which regulation the benefits are to be paid within three months of the date they are entitled to elect. We are not aware of any situations where this could occur. Decide on the member’s behalf under which regulation the benefits will be paid. 33(1)(b) of the 1998 Regulations The Council will consider each case on its merits and in partnership with Strathclyde Pension Fund Office No change
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23 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 26 Employee contributions An active member Decide the member’s annual contribution rate for each employment upon joining the Scheme. Reassess this rate each 1 April thereafter. You must also reassess the rate following any permanent material changes to the terms and conditions of their employment which affects their pensionable pay. When assessing the rate, you must have regard to guidance from Scottish Ministers. The Scottish Public Pensions Agency publish updated guidance each March, which is 9(2) and (4) of the 2018 Regulations The employee rate of contributions will be determined in accordance with these Regulations and guidance issued by the Scottish Ministers No Change
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24 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion available on the circulars page of their website. 27 Employee contributions An active member Decide the intervals at which the member must pay their employee contributions. 9(8) of the 2018 Regulations The frequency of employee contributions will be determined by the relevant pay cycle No Change 28 Employer contributions All active members Decide whether to request a review of your employer contribution rate between valuations. For the administering authority to allow this, it must have set out its policy on amending contributions between valuations in its funding strategy statement. If the review happens, you must undertake to meet the cost of the review. 61A(1)(b)(iii) of the 2018 Regulations For noting only– no requirement to lay out in policy.
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25 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 29 Exiting employers An employer proposing to become an exiting employer. Decide whether to request an indicative termination assessment. An indicative assessment is used instead of the actual termination assessment for the period of up to 90 days beginning with the date used to calculate the indicative assessment. It will show either the exit payment due from you or any surplus of assets. 61(2A) of the 2018 Regulations For noting only– no requirement to lay out in policy
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26 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 30 Final pay A member: for whom a final pay calculation is required, who is a variable-time employee, and whose pensionable pay earned in the relevant final pay period includes fees. This does not apply to councillor members. A ‘variable-time employee’ is defined as such an employee for the purposes of the LGPS in their contract and who is paid based on their duties (rather than by the number of hours worked) or whose duties only Decide whether to allow earlier periods to be used to calculate final pay. Ordinarily, you calculate the final pay using the average of the fees earned during the three-year period ending with the date of leaving the Scheme. If you allow earlier periods to be used, you will instead use the fees earned during any three consecutive years within the ten-year period ending with the last day of active membership. Each three-year period ends with the anniversary of the last day of membership. 11(2) of the 2008 Benefit Regulations The Council will allow a member to select final pay for fees to be any three consecutive years ending 31st March in the 10 years prior to leaving. The Council agree that this will be done automatically by Strathclyde pension fund office. No Change
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27 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion have to be performed occasionally. 31 Forfeiture or recovery / retention A member who: left the Scheme on or after 1 April 2015, and is convicted of a relevant offence. A relevant offence is an offence the member committed in connection with the employment in which they were a member. Decide whether to apply to Scottish Ministers for a forfeiture certificate. A forfeiture certificate is a certificate that the offence: was gravely injurious to the State, or is liable to lead to a serious loss of confidence in the public service. Applications must be made within the three-month period beginning with the conviction date. 86(1) of the 2018 Regulations The Council will apply for a forfeiture certificate where a member is convicted of a relevant offence and, following the issue of the certificate, direct that benefits are to be forfeited. No Change
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28 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 32 Forfeiture or recovery / retention A member: who left the Scheme after 31 March 2015, and regarding whom Scottish Ministers have issued a forfeiture certificate. Decide whether to forfeit any of the member’s rights. If the member has a guaranteed minimum pension (GMP), there are restrictions on the amount that can be forfeited. When deciding, considerations will be given to the recommendations made by Scottish Ministers. If you incurred loss as a direct consequence of the offence, you may only forfeit any of the member’s rights, including membership and survivor benefits, if you are unable to recover the loss: under regulation 87 (see discretion 33), or by any other means, 86(4) and 89 of the 2018 Regulations The Council will apply for a forfeiture certificate where a member is convicted of a relevant offence and, following the issue of the certificate, direct that benefits are to be forfeited. No Change
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29 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion except after an unreasonable time or at disproportionate cost.
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30 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 33 Forfeiture or recovery / retention A person who – left the Scheme after 31 March 2015, has left an employment in which the person was a member, left the employment due to grave misconduct, or a criminal, negligent or fraudulent act or omission in connection with the employment, incurred a monetary obligation to the employer arising out of the misconduct, act or omission, and is entitled to LGPS benefits, including a Decide whether to recover or retain the amount of the monetary obligation from the LGPS fund. If there is any dispute over the amount, you may not recover or retain it until it is enforceable under a court order or arbiter’s award. If the member has a guaranteed minimum pension (GMP), there are restrictions on depriving the member of their right to that pension. 87(2), (4) and 89 of the 2018 Regulations The Council will recover from Strathclyde Pension Fund the amount of loss in cases of criminal, negligence or fraudulent acts by a member, provided that other means of recovery have been exhausted. No Change
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31 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion refund of contributions. 34 Forfeiture or recovery / retention A member who: left the Scheme before 1 April 2015, is convicted of a relevant offence, and left the employment because of the offence. A relevant offence is an offence the member committed in connection with the employment in which they were a member. Decide whether to apply to Scottish Ministers for a forfeiture certificate. A forfeiture certificate is a certificate that the offence: was gravely injurious to the State, or is liable to lead to a serious loss of confidence in the public service. You must apply within the three-month period beginning with the conviction date. 66(6) of the 2008 Administratio n Regulations 111(6) of the 1998 Regulations 4(1)(b) of the 1998 Transitional Regulations The Council will apply for a forfeiture certificate where a member is convicted of a relevant offence and, following the issue of the certificate, direct that benefits are to be forfeited. No change
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32 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 35 Forfeiture or recovery / retention A member: who left the Scheme before 1 April 2015, and regarding whom Scottish Ministers issued a forfeiture certificate. Decide whether to forfeit any of the member’s LGPS rights. If the member has a guaranteed minimum pension (GMP), there are restrictions on forfeiting the member’s right to that pension. If you incurred loss as a direct consequence of the relevant offence, you may only give the direction if you are unable to recover your loss: by the recovery provisions under the Scheme (see discretion 37), or by any other means, 66(2), (5) and 69 of the 2008 Administratio n Regulations 111(2) and (5) of the 1998 Regulations 4(1)(b) of the 1998 Transitional Regulations The Council will apply for a forfeiture certificate where a member is convicted of a relevant offence and, following the issue of the certificate, direct that benefits are to be forfeited. No Change
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33 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion except after an unreasonable time or at disproportionate cost. 36 Forfeiture or recovery / retention A member who left the Scheme before 1 April 2015 and regarding whom: Scottish Ministers issued a forfeiture certificate, you have not formally notified the member of any decision about whether the member is entitled to an LGPS benefit, including a refund, and you have not yet decided to forfeit their benefits. Decide whether to give an interim payments direction to the administering authority. An interim payments direction instructs the authority to make interim payments to any person who would be entitled to receive LGPS benefits if no forfeiture direction were given. 67(1) of the 2008 Administratio n Regulations 112(1) of the 1998 Regulations 4(1)(b) of the 1998 Transitional Regulations The Council will apply for a forfeiture certificate where a member is convicted of a relevant offence and, following the issue of the certificate, direct that benefits are to be forfeited. No Change
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34 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 37 Forfeiture or recovery / retention A person who – who left the Scheme before 1 April 2015, left an employment in which they were a member, left the employment due to a criminal, negligent or fraudulent act or omission in connection with the employment, incurred a monetary obligation to the employer arising out of the misconduct, act or omission, and is entitled to LGPS benefits. Decide whether to recover or retain from the LGPS fund the lesser of: the amount of the monetary obligation, and the value of the member’s rights, calculated by an actuary. If there is any dispute over the amount, you may not recover or retain it until it is enforceable under a court order or arbiter’s award. If the member has a guaranteed minimum pension (GMP), there are restrictions on depriving the member of their right to that pension. 68(2), (5) and 69 of the 2008 Administratio n Regulations 113(2), (5) and 114 of the 1998 Regulations 4(1)(b) of the 1998 Transitional Regulations The Council will recover from Strathclyde Pension Fund the amount of loss in cases of criminal, negligence or fraudulent acts by a member, provided that other means of recovery have been exhausted. No Change
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35 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 38 Forfeiture or recovery / retention A person who left the Scheme before 1 April 2015 and who: left an employment in which they were a member, left the employment due to an offence involving fraud or due to grave misconduct in connection with the employment, caused direct financial loss to the employer due to the offence or misconduct, and is entitled to LGPS benefits and regarding whom the employer has directed the benefits to be forfeited or is entitled to a Decide whether to require the administering authority to pay you an amount from the LGPS fund. The amount must not exceed the lesser of: the direct financial loss, and the amount of any contributions that could have been refunded to the member or paid to their spouse, civil partner or dependant, less any amounts which have been refunded or paid. 70 of the 2008 Administratio n Regulations 115 of the 1998 Regulations 4(1)(b) of the 1998 Transitional Regulations The Council will recover from Strathclyde Pension Fund the amount of loss caused by fraudulent offence or grave misconduct of employee (who has left because of that), or the amount of refund if less. No change
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36 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion refund of contributions.
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37 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 39 Gratuities – ill health An active member: with at least two years’ total membership, whose employment the employer ended on ill health grounds, and who is not permanently incapable of discharging efficiently the duties. “Permanently incapable” means the member is, more likely than not, incapable until at the earliest their State Pension age (minimum age 65). Decide whether to pay an ill health lump sum gratuity. The lump sum is the lesser of: one week’s pay for every whole year of employment with the employer, and 30 week’s pay. A week’s pay is defined in regulation 49B(5) of the 1998 Discretionary Regulations. 49B of the 1998 Discretionary Regulations The Council will not pay an ill health lump sum gratuity and will only award pay in lieu of notice based on service (1 weeks’ pay for every whole year of employment) or retain the employee on a period of administrative leave for their notice period. No Change – this has to be stated.
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38 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion This does not apply to councillors. 40 Gratuities in respect of non- pensionable service – death in service A person who died while employed by an LGPS employer for at least one year. This does not apply to councillors or employment as a teacher. Decide whether to make a scheme exercising this power. Decide whether to pay a death benefit gratuity to one or more of the person’s spouse, civil partner or dependants. This can be paid as a lump sum, an annuity, or both. If so, decide the amount, ensuring it does not exceed the limit specified in regulation 46(4) of the 1998 Discretionary Regulations. 46 and 49 of the 1998 Discretionary Regulations For noting only– no requirement to lay out in policy
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39 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 41 Gratuities in respect of non- pensionable service – redundancy A person who ceases employment with an LGPS employer due to redundancy or business efficiency, having been employed for at least five years, or one year and reached age 60, and is eligible for a redundancy gratuity. Regulation 48 of the 1998 Discretionary Regulations outlines the full eligibility conditions for redundancy gratuities. This does not apply to councillors or employment as a teacher. Decide whether to make a scheme exercising this power. Decide whether to pay a redundancy gratuity. This can be paid as a lump sum, an annuity, or both. If so, decide the amount, ensuring it does not exceed the limit specified in regulation 48(5) of the 1998 Discretionary Regulations. 48(1) and 49 of the 1998 Discretionary Regulations For noting only– no requirement to lay out in policy
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40 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 42 Gratuities in respect of non- pensionable service – redundancy A person who was paid a redundancy gratuity under regulation 48(1) of the 1998 Discretionary Regulations, where: the gratuity is or consists of an annuity, and the person has died when the capital value of the annuity payments received was less than the capital value of the annuity when it was originally granted. Decide whether to make a scheme regarding exercising this power. Decide whether to pay a further annuity to one or more of their spouse, civil partner or dependants. If so, decide the amount, ensuring it does not exceed the limit specified in regulation 48(6) of the 1998 Discretionary Regulations. 48(4) and 49 of the 1998 Discretionary Regulations For noting only– no requirement to lay out in policy
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41 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 43 Gratuities in respect of non- pensionable service – redundancy A person who: was paid a further annuity under regulation 48(4) of the 1998 Discretionary Regulations, and has died when the capital value of the further annuity payments received by the person was less than the capital value of that further annuity when it was originally granted. Decide whether to make a scheme regarding exercising this power. Decide whether to pay a further annuity. This can be paid to any other person who could have received the further annuity under regulation 48(4) of the 1998 Discretionary Regulations. If so, decide the amount, ensuring it does not exceed the limit specified in regulation 48(7) of the 1998 Discretionary Regulations. 48(7) and 49 of the 1998 Discretionary Regulations For noting only– no requirement to lay out in policy
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42 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 44 Gratuities regarding non- pensionable service – retirement A person who ceases employment with an LGPS employer other than due to redundancy or business efficiency and is eligible for a retirement gratuity. Regulation 47 of the 1998 Discretionary Regulations outlines the full eligibility conditions for retirement gratuities. This does not apply to councillors or employment as a teacher. Decide whether to make a scheme regarding exercising this power. Decide whether to pay a retirement gratuity. This can be paid as a lump sum, annuity, or both. If so, decide the amount, ensuring it does not exceed the limit specified in regulation 47(3) of the 1998 Discretionary Regulations. 47(1) and 49 of the 1998 Discretionary Regulations For noting only– no requirement to lay out in policy
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43 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 45 Gratuities in respect of non- pensionable service – retirement A person who was granted a retirement gratuity under regulation 47(1) of the 1998 Discretionary Regulations, where: the gratuity is or consists of an annuity, and the person has died when the capital value of the annuity payments received was less than the capital value of the annuity when it was originally granted. Decide whether to make a scheme regarding exercising this power. Decide whether to pay a further annuity to one or more of the person’s spouse, civil partner or dependants. If so, decide the amount, ensuring it does not exceed the limit specified in regulation 47(5) of the 1998 Discretionary Regulations. 47(4) and 49 of the 1998 Discretionary Regulations For noting only– no requirement to lay out in policy
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44 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 46 Ill health A member regarding whom the employer must decide whether they qualify for ill health retirement. Choose an independent registered medical practitioner (IRMP) to complete the ill health certificate. The IRMP must: meet the definition of ‘independent registered medical practitioner’ in schedule 1 of the 2018 Regulations, not have previously advised, given an opinion on, or otherwise been involved in the case, and unless you are also the administering authority, obtain the authority’s approval to your choice. 35(2) and (3) of the 2018 Regulations For noting only– no requirement to lay out in policy
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45 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 47 Injury / contracts disease A person who is entitled to an injury allowance on leaving their employment as a result of incapacity which is likely to be permanent and was caused by the injury or disease. Regulation 39 of the 1998 Discretionary Regulations outlines the full eligibility conditions. This does not apply to councillors or employment as a teacher. From time to time, decide the amount payable. The annual amount payable may not exceed 85 per cent of the person’s annual rate of remuneration, as defined in regulation 39(3) of the 1998 Discretionary Regulations. When deciding, you must consider the matters listed in regulation 43 of the 1998 Discretionary Regulations. If the person becomes capable of working again, decide whether to suspend or discontinue the allowance. 39(2) and (4) of the 1998 Discretionary Regulations For noting only– no requirement to lay out in policy
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46 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 48 Injury / contracts disease A person who is entitled to an injury allowance while their pay is reduced while continuing in their employment (or any other relevant employment). Regulation 40 of the 1998 Discretionary Regulations outlines the full eligibility conditions. This does not apply to councillors or employment as a teacher. From time to time, decide the amount payable. The amount payable in any year may exceed the difference between the person’s current pay and the pay they would have received had they not sustained the injury or contracted the disease. When deciding the amount, you must consider the matters listed in regulation 43 of the 1998 Discretionary Regulations. 40(3) of the 1998 Discretionary Regulations For noting only– no requirement to lay out in policy
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47 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 49 Injury / contracts disease A person who: was entitled to an allowance under discretion 48 immediately before ceasing their employment (or any other relevant employment), in respect of whom discretion 48 no longer applies on the cessation, starts to receive their LGPS pension where the final pay is calculated without applying a Certificate of Protection, and is entitled to an injury allowance. Decide the amount of the allowance and the period for which it will be paid. The amount may not exceed the difference between the member’s LGPS pension being paid and the amount it would have been if the allowance paid under regulation 40 of the 1998 Discretionary Regulations had been included in the final pay calculation. 41(1) and (2) of the 1998 Discretionary Regulations For noting only– no requirement to lay out in policy
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48 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion Regulation 41 of the 1998 Discretionary Regulations outlines the full eligibility conditions. 50 Injury / contracts disease A deceased person’s spouse, civil partner or dependant who is entitled to injury death benefits. Regulation 42 of the 1998 Discretionary Regulations outlines the full eligibility conditions for injury death benefits. This does not apply to a spouse, civil partner or dependant of a deceased councillor or teacher. From time to time, decide the amount payable. It can be paid as an annual allowance or lump sum. When deciding the amount, you must consider the matters listed in regulation 43 of the 1998 Discretionary Regulations. 42(3) of the 1998 Discretionary Regulations For noting only– no requirement to lay out in policy
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49 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 51 Injury / contracts disease A deceased member’s spouse or civil partner: who was entitled to an annual allowance under regulation 42 of the 1998 Discretionary Regulations, where the allowance stopped due to a subsequent marriage, civil partnership or cohabitation, and where the subsequent marriage, civil partnership or cohabitation has ended. Decide whether to restore the allowance. If so, decide the period during which it is paid. 42(4) of the 1998 Discretionary Regulations For noting only– no requirement to lay out in policy
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50 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 52 Injury / contracts disease A deceased member’s dependant who is entitled to an annual allowance under regulation 42 of the 1998 Discretionary Regulations. Decide the period during which the allowance is paid. 42(6) of the 1998 Discretionary Regulations For noting only– no requirement to lay out in policy 53 Pensionable pay An active member This does not apply to councillors. Decide whether to specify in the contract of employment the value of any non-cash benefit as being a pensionable emolument. No amount falling within regulation 20(2) of the 2018 Regulations can be a pensionable emolument. 20(1)(b) of the 2018 Regulations Elements of pay received by an employee other than those specified in these regulations and not otherwise precluded will only be pensionable if specified as such in the member’s contract of employment. No Change
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51 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 54 Redundancy An active member, or an assumed member, who ceases employment and is entitled to a redundancy payment under the Employment Rights Act 1996. This does not apply to employees of admitted bodies, councillors or teachers. Regulations 6(2) and 7 of the 1998 Discretionary Regulations define an ‘assumed member’. Decide whether to increase the redundancy payment. The increase cannot exceed the difference between: the redundancy payment, and the amount it would have been had the limit on weekly pay not applied. The limit on weekly pay is set out and updated annually each 6 April, in section 227 of the Employment Rights Acts 1996. 4 of the 1998 Discretionary Regulations Where redundancy is linked to the award of CAY (compensatory added years), payment will be subject to the statutory weekly limit. No Change
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52 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 55 Redundancy / efficiency An active member, or someone who is eligible to be an active member, who: ceases their employment due to redundancy or in the interests of the efficient exercise of the employer’s functions, and is eligible to receive compensation under part four of the 1998 Discretionary Regulations (Compensation for Redundancy where Part three (Compensation for Premature Decide whether to pay the person compensation. You must decide within six months of the employment ceasing. The compensation must not exceed 104 weeks’ pay. You must deduct the following from the compensation: redundancy payment under the Employment Rights Act 1996, and compensation under part two of the 1998 Discretionary Regulations (Increase of Statutory Redundancy Payments). 34 and 35 of the 1998 Discretionary Regulations The Council will consider awarding compensation up to 45 weeks (using the statutory redundancy table with a multiplier of 1.5, known as the ‘enhanced table’). Eligible employees will either be scheme members with at least 2 years continuous service and under 55 years (50 for protected members) or employees who are non-members of the scheme. Any award will be subject to cost benefit analysis and the limits of affordability at the time of proposed release. No Change
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53 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion Retirement) does not apply). This does not apply to councillors. 56 Refunds A member who – left active membership after 31 March 2015, was entitled to a refund, and has lost that right because they have been found guilty, in connection with the employment, of either an offence of fraudulent character or grave misconduct. Decide whether to direct payment from the LGPS fund of a sum to – the member, their spouse, their civil partner, their cohabiting partner, or any of the member’s dependents. The sum can be no more than the member’s contributions. 19(2) of the 2018 Regulations No right to a return of contributions due to an offence of a fraudulent character or grave misconduct unless the employer directs a total or partial refund is to be made The Council will exercise this discretion and will not direct a total or partial refund. No Change
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54 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 57 Refunds A member who – left active membership before 1 April 2015, was entitled to a refund, and has lost that right because they left the employment because of grave misconduct in connection with the employment. Decide whether to direct payment from the LGPS fund of a sum to the member. The sum must not exceed the member’s contributions. 42(2) of the 2008 Administratio n Regulations 87(2) of the 1998 Regulations 4(1)(b) of the 1998 Transitional Regulations The Council will not direct a return of contributions in the event of an offence of a fraudulent character or grave misconduct. No Change
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55 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 58 Refunds A Member who – left active membership before 1 April 2015, was entitled to a refund, and has lost that right because they left the employment because of an offence of a fraudulent character in connection with the employment. Decide whether to direct payment from the LGPS fund of a sum to – the member, their spouse, their civil partner, or any of the member’s dependants. The sum must not exceed the member’s contributions. 42(2) of the 2008 Administratio n Regulations 87(2) of the 1998 Regulations 4(1)(b) of the 1998 Transitional Regulations The Council will not direct a return of contributions in the event of an offence of a fraudulent character or grave misconduct. No Change
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56 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 59 Retirement – deferred members A member who: left with deferred benefits between 1 April 2009 and 31 March 2015, and elects for payment between 55 and 60. Ordinarily, you will treat the election as being made under regulation 3(13) of the 2014 Transitional Regulations. For these: you do not need to consent to early payment, the benefits will be reduced for early payment, and you may not agree to waive any of the reductions. If you want to waive any reductions for early payment, you must first decide to treat the election as an election under 30(2) of the 2008 Benefit Regulations. 30(2) of the 2008 Benefit Regulations The Council will not waive the actuarial reduction applied to benefits paid early under these regulations. No Change
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57 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 60 Retirement – deferred members A member who: left with deferred benefits between 1 April 1998 and 31 March 2009, and elects for payment between 55 and 60. Ordinarily, you will treat the election as being made under regulation 3(13) of the 2014 Transitional Regulations. For these: you do not need to consent to early payment, the benefits will be reduced for early payment, and you may not agree to waive any of the reductions. If you want to waive any reductions for early payment, you must first decide to treat the election as an election under 30(1) of the 1998 Regulations. 30(1) of the1998 Regulations The Council will not waive the actuarial reduction applied to benefits paid early under these regulations. No Change
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58 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 61 Retirement – deferred members A member who: left with deferred benefits between 1 April 1998 and 31 March 2009, and elects for payment between 50 and 55. Decide whether to consent to the election. If you do so, the member and the administering authority will need to pay unauthorised tax charges to HMRC. 30(1) of the1998 Regulations The Council will not waive the actuarial reduction applied to benefits paid early under these regulations. No Change
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59 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 62 Retirement – deferred members A member who: left with deferred benefits before 1 April 1998, and elects for payment on or after age 55. Ordinarily, you will treat the election as being made under regulation 3(13) of the 2014 Transitional Regulations. For these: you do not need to consent to early payment, the benefits may be reduced for early payment, and you may not agree to waive any of the reductions. If you want to waive all the reductions for early payment, you must first decide, on compassionate grounds, to treat the election as an election under E2(6)(b) of the 1987 Regulations For noting only– no requirement to lay out in policy
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60 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion regulation E2(6)(b) of the 1987 Regulations. Where you do so, the administering authority will likely require you to pay an additional employer contribution. 63 Retirement – deferred members A member who: left with deferred benefits before 1 April 1998, and elects for payment between 50 and 55. Decide whether to consent to the election on compassionate grounds. If you do so the: member and the administering authority will need to pay unauthorised tax charges to HMRC, and administering authority will likely require you to pay an additional employer contribution. E2(6)(b) of the 1987 Regulations For noting only– no requirement to lay out in policy
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61 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 64 Retirement – deferred members A member: who left with deferred benefits between 1 April 2009 and 31 March 2015, who elects for early payment, and whose benefits will be reduced for early payment. Decide whether, on compassionate grounds, to agree to waive all or none of the reduction to the benefits. If so, the administering authority will likely require you to pay an additional employer contribution. Where the member is aged between 55 and 60, you will only be able to agree to this if you have also agreed for the election to be treated as being made under regulation 30(2) of the 2008 Benefit Regulations. See discretion 59. Paragraph 2(1) of schedule 2 to the 2014 Transitional Regulations 30(5) of the 2008 Benefit Regulations The Council will not waive the actuarial reduction applied to benefits paid early under these regulations. No change but additional para – linked to Disc 59 above
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62 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 65 Retirement – deferred members A member: who left with deferred benefits between 1 April 1998 and 31 March 2009, who elects for early payment, and whose benefits will be reduced for early payment. Decide whether, on compassionate grounds, to agree to waive all or none of the reduction to the member’s benefits. If so, the administering authority will likely require you to pay an additional employer contribution. Where the member is aged between 55 and 60, you will only be able to agree to this if you have also agreed that the election is to be treated as being made under regulation 30(1) of the 1998 Regulations. See discretion 60. Paragraph 2(1) of schedule 2 to the 2014 Transitional Regulations 30(5) of the 1998 Regulations The Council will not waive the actuarial reduction applied to benefits paid early under these regulations. No Change
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63 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 66 Retirement – active and deferred members A member who: left active membership after 31 March 2015, and will receive payment of benefits that are reduced for early payment. This doesn’t apply to flexible retirement cases (see discretion 69). Decide whether to agree to waive all, some or none of the reductions. 29(9) of the 2018 Regulations 3(12) of the 2014 Transitional Regulations The Council will consider each case on its’ own merits and may waive all or part of the actuarial reduction where this is demonstrated to be to the Council’s advantage or in its’ operational interest in line with the Council policy. No Change
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64 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 67 Retirement – active and deferred members A member who: left active membership after 31 March 2015, elects for payment of benefits between 55 and 60, qualifies for rule of 85 protection, and satisfies it before 60. If unsure whether the member qualifies for rule of 85 protection and, if so, when they satisfy it, check with the administering authority. This doesn’t apply to flexible retirement cases. The actual date the member satisfies the rule For calculating early payment reductions, decide whether the administering authority should use the actual date the member satisfies the rule of 85. Ordinarily, the authority will treat the member as satisfying it at age 60. If you require the authority to use the actual date the member satisfied the rule of 85, it will likely require you to pay an additional employer contribution. Paragraph 1(1)(c) of schedule 2 to the 2014 Transitional Regulations The Council will not exercise the discretion to apply the 85 year rule on the basis of cost. No Change
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65 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion of 85 is automatically used. 68 Retirement – flexible retirement An active member who – is aged 55 or over, has built up at least two years qualifying service, reduces their hours or grade in an employment, and immediately elects to receive all or part of their pension while remaining in their employment. Councillor members may not elect for flexible retirement. Decide whether to consent to the election. If so, the administering authority may require you to pay an additional employer contribution. 29(7) of the 2018 Regulations 11(2) of the 2014 Transitional Regulations The Council will consider applications on an individual basis and may be granted where it can be demonstrated to be to the Council’s advantage or in its’ operational interest and in accordance with the Council’s policy. No Change
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66 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 69 Retirement - flexible retirement A member entitled to flexible retirement where the benefits will be reduced for early payment. Decide whether to agree to waive all or part of the reductions. If you decide to waive any of the reductions, the administering authority will likely require you to pay an additional employer contribution. Note: any resultant strain cost from the exercise of this discretion will be charged to the employer regardless of the member’s age at date of retirement. 29(9) of the 2018 Regulations Paragraph 2(1) of, and schedule 2 to, the 2014 Transitional Regulations The Council will consider applications on an individual basis and may be granted where it can be demonstrated to be to the Council’s advantage or in its’ operational interest and in accordance with the Council’s policy. No Change
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67 No. Topic Relevant member Summary of employer discretion Regulations Employer’s policy on the exercise of this discretion 70 Transfers out Two or more members whose active membership ends on joining a different pension Scheme. Decide whether the transfers out of the LGPS fund should be calculated as a bulk transfer. If so, the administering authority, managers of the different scheme and members also need to agree. 93(1) of the 2018 Regulations The Council will consult with Strathclyde pension fund office and the fund actuaries in this regard. No Change 71 Transfers in An active member who: elects to transfer pension rights from a different scheme to the LGPS, and gives the election after 12 months from first joining the LGPS in an employment. Decide whether to allow the late election. 95(6) of the 2018 Regulations The Council will not generally extend the normal time limit for acceptance of a transfer value beyond 12 months from joining the scheme. However, may do so where exceptional circumstances can be proved. Each case will be considered on its individual merits including if there would be any financial impact on the Council and/or the Pension Fund. No Change
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68 * Whether discretion should be set out in written policy statement No written policy statement required Regarding exercising certain discretions, while the regulations do not require the employer to set out their policy in a written statement, we recommend doing so to promote strong governance. Written policy required under the LGPS regulations The regulations require the employer to prepare and publish a written statement of its policy on exercising certain discretions. The employer should have sent a copy of its first statement to the administering authority before: 1 July 2015 – regulation 58 of the 2018 Regulations 1 July 2009 – regulation 61 of the 2008 Administration Regulations 1 July 1998 – regulation 105 of the 1998 Regulations. The employer must keep their statement under review. If the employer changes its policy, it must revise its statement accordingly. Within a month of revising the statement, the employer must: send a copy of the revised statement to the administering authority, and publish the revised statement. When preparing, reviewing and revising the statement, the employer must consider whether there is a risk, and if so, the extent of that risk, that exercising the discretion in accordance with the policy could lead to a serious loss of confidence in the public service. Note 3 – Regulation 51A of the 1998 Discretionary Regulations Regulation 51A requires the employer to formulate and publish a written statement of its policy on exercising certain discretions. The employer should have published its first statement before 7 October 2000. The employer must keep their statement under review.
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69 If the employer decides to amend its policy, it must publish an amended written statement within a month of deciding to amend the policy. The amended policy may not have effect until, at the earliest, one month after the amended statement is published. When formulating or reviewing their policy, the employer must: have regard to the extent to which exercising the discretions, unless properly limited, could lead to a serious loss of confidence in the public service be satisfied that the policy is workable, affordable and reasonable having regard to the foreseeable costs. Commitments and Aims Statement The Council has a responsibility to exercise discretion in a fair, consistent, manner and act in the best interests of the organisation, the community and the pension fund. The following sections detail the Council’s commitments in particular circumstances. Re-employment of individuals who have left the Council through early retirement/voluntary severance In line with the Accounts Commission report on “Managing Early Departures from the Scottish Public Sector”, where an individual leaves the employment of the Council through early retirement/voluntary severance the individual will be unable to seek re-employment with the Council at a future date. Any re-employment of former employees would be in exceptional circumstances only and must have prior approval from the Chief Officer - People and Technology. Cost Benefit Analysis/Voluntary Early Retirement/Voluntary Severance To comply with best value principles, the Council has an aim and commitment to a consistent maximum pay-back period of two years for voluntary early retirement or severance. In line with current processes, all Cost Benefit Analysis (CBA) are considered and approved on their merits, with consideration of current financial position and previous approaches. Approval is thereafter required of the Chief Officers - People and Technology and
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70 Resources, followed by the Chief Executive. The Council reserves the right to vary this pay- back period in exceptional circumstances and on submission of a robust business justification. The application of S20 Certificate of Protection Regulation 22 of the Local Government Pension Scheme (Scotland) Regulations 1998 provides a degree of protection for members who suffer a reduction in their pensionable pay through circumstances out-with their control including the member’s ill health. This provision is carried forward by regulation 43 of The Local Government Pension Scheme (Administration) (Scotland) Regulations 2008. Circumstances out-with an employee’s control are defined as being: a. the employer compulsorily changed the employment resulting in a lower grade b. Job Evaluation exercise c. Equal pay correction d. Ill health e. Cessation of pensionable payments, compulsorily made In the event that an employee suffers a reduction in their pensionable pay due to their own conduct (disciplinary sanctions) or circumstances in which there were other alternative options, they will not be eligible for nor covered by this protection. #############################ENDS#################################