Actuarial guidance
This page includes actuarial guidance issued by SPPA relating to the LGPS in Scotland. SPPA issues guidance under the LGPS (Scotland) Regulations 2018 and the LGPS (Transitional Provisions and Savings)(Scotland) Regulations 2014. We have also included guidance issued under previous regulations that continued to have effect at any point after 31 May 2018.
On 2 April 2015, SPPA issued an extant guidance document confirming the actuarial guidance in force at the time of writing, the relevant statutory references for each piece of guidance, the situations where cases must be referred to GAD individually and the previous items of guidance which are no longer in force.
SCAPE discount rate change - May 2026
On 19 May 2026, the Minister for Pensions (Torsten Bell MP) made a written ministerial statement confirming that the SCAPE discount rate has been adjusted to take into account the long term GDP growth figures published by the OBR in July 2025. Based on these figures, the new SCAPE discount rate is CPI plus 2%. This is a change from CPI plus 1.7%.
The SCAPE discount rate is used to calculate actuarial factors in the LGPS. Following this change, the Government Actuary’s Department (GAD) will review and update all actuarial factors. The updated factors will be issued in batches over a six-month period.
From 19 May 2026, some factors were suspended until updated ones were available. These included non-Club transfer factors and pensioner cash equivalent values (CEVs) factors. A transitional table was published at that time setting out which calculations must be suspended. All other factors continued until replaced.
On 12 June 2026, SPPA wrote to administering authorities in an email to confirm that the first batch of updated GAD factors has been issued. This includes non-Club transfer-out factors, pensioner CEV factors and pension credit factors. An updated transitional table (version 2.0) was published alongside this.
Query log
The LGPC Secretariat maintains a log of ongoing queries relating to actuarial guidance. We will update the new log as further queries are added and existing queries are resolved or amended. We ask administering authorities to review the log before raising any queries directly with us, as your query may relate to a known issue.
» Additional pension
Elections on or after 1 April 2015
Guidance on the amount of contributions to be paid by a member purchasing additional pension under the LGPS (Scotland) Regulations 2014, or by an employing authority purchasing additional pension for a member under the LGPS (Scotland) Regulations 2014.
Elections on or after 1 April 2012 and before 1 April 2015
Guidance on the purchase of additional pension for elections between 1 April 2012 and 31 March 2015 under the LGPS (Benefits, Membership and Contributions) (Scotland) Regulations 2008.
Elections on or after 1 April 2009 and before 1 April 2012
Guidance on the purchase of additional pension for elections on or after 1 April 2009 and before 1 April 2012 under the LGPS (Benefits, Membership and Contributions) (Scotland) Regulations 2008.
» Additional survivor benefit contributions
Guidance on the purchase of additional survivor benefits for elections made prior to April 2015 under the LGPS (Benefits, Membership and Contributions) (Scotland) Regulations 2008.
» Annual allowance charges: calculation of Scheme Pays offset
Offset elections made on or after 1 April 2015
Guidance on the reduction of a member's pension rights following an election for an annual allowance charge to be met by the Scheme (election made on or after 1 April 2015).
Offset election made prior to 1 April 2015
Guidance on the reduction of a member's pension rights following an election for an annual allowance charge to be met by the Scheme (election made prior to 1 April 2015).
» AVCs - purchase of additional pension
Guidance on the use of accumulated AVCs to provide additional pension under the Scheme.
» Early retirement
Guidance on the reduction in benefits for members who retire before they have a right to take unreduced benefits, ie. on the voluntary early payment of pension.
» Flexible retirement
Guidance on flexible retirement and how any benefits under earlier regulations paid to a member on flexible retirement shall be taken into account in any subsequent calculation of his or her benefits.
Dated |
Operative date |
Document(s) |
Extant? |
| 25 March 2026 |
25 March 2026 |
Guidance |
Yes |
| 23 April 2020 |
14 May 2020 |
Guidance |
No |
| 26 February 2015 |
1 April 2015 |
Guidance |
No |
» Interfund transfers
Guidance on the transfer payment made from one fund to another when a member aggregates a past period of service with a current period.
» Late retirement
Guidance on late retirement increases to benefits payable after normal pension age.
» Lifetime allowance
Guidance on the calculation of the capital value of a member's LGPS benefits in order to compare the capital value against the member's lifetime allowance and to make adjustments where relevant.
» Lump sum commutation
Guidance on calculating the capital value of a member's accrued rights, for the purposes of determining the maximum lump sum the member may take at retirement.
Dated |
Operative date |
Document(s) |
Extant? |
| 26 February 2015 |
1 April 2015 |
Guidance |
Yes |
» McCloud remedy
Guidance for applying the McCloud remedy to retrospective cases.
» Pension credits
Debited member has been a member of the LGPS on or after 1 April 2015 and the transfer date is on or after 1 April 2015
Guidance on the calculation of the pension credit for the former spouse or civil partner (the "pension credit member") following a divorce proceeding (where the debited member has been a member of the 2015 Scheme and the transfer date is on or after 1 April 2015).
Debited member left the LGPS prior to 1 April 2015 or the transfer date is prior to 1 April 2015
Guidance on the calculation of the pension credit for the former spouse or civil partner (the "pension credit member") following a divorce proceeding (where the debited member left the LGPS prior to 1 April 2015 or the transfer date is prior to 1 April 2015).
» Pension debits
Transfer date is on or after 1 April 2015
Guidance on the debit applied to a member's pension following a pension sharing order where the transfer date is on or after 1 April 2015.
Transfer date is prior to 1 April 2015
Guidance on the debit applied to a member's pension following a pension sharing order where the transfer date is prior to 1 April 2015.
» CETVs on divorce
» Transfer credits - conversion of accumulated AVCs (regulation 65(8))
Guidance on the conversion of accumulated AVCs to transfer credits under regulation 65(8) of the LGPS (Scotland) Regulations 1998.
Dated |
Operative date |
Document(s) |
Extant? |
| 25 October 2011 |
25 October 2011 |
Guidance |
Yes |
» Transfers - individual incoming and outgoing
For Club transfers, the public sector transfer Club memorandum and other associated documents can be found under Other Government documents.
Relevant date is on or after 1 April 2015
Guidance on the earned pension credited to a member's pension account where a transfer value has been accepted and in respect of transfers out of the LGPS.
Non-Club transfers where relevant date is prior to 1 April 2015
Guidance on individual incoming and outgoing non-Club transfers with relevant dates prior to 1 April 2015
» Trivial commutation
Guidance on the calculation of the amounts payable on the trivial commutation of a member's pension.
