Timeline LGPS (Scot) Regulations 2018

NOTE - This version includes all amendments to the LGPS (Scot) Regulations 2018 up to and including the amendments made through Scottish Statutory Instruments 2024 No. 37.

For all resources relating to the LGPS (Scot) Regulations 2018, please click here.

2018 No. 141 [As last amended by SSI 2024 No. 37]


The Local Government Pension Scheme (Scotland) Regulations 2018

Made ----------- 1st May 2018

Laid before the Scottish Parliament 2nd May 2018

Coming into force in accordance with regulation 1

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 1, 2 and 3 and schedule 2, paragraph 3(b) of the Public Services Pensions Act 2013 and all other powers enabling them to do so.

In accordance with section 21(1) of that Act, the Scottish Ministers consulted such persons or the representatives of such persons as appeared to the Scottish Ministers likely to be affected by these Regulations.


Membership, contributions and benefits

Preliminary Provisions

1. Citation, commencement and extent

2. Introductory


3. Active membership

4. Restriction on eligibility for active membership

5. Ending active membership

6. Deferred members

7. Pensioner members

8. Pension credit and survivor members


9. Contributions

10. Temporary reduction in contributions

11. Contributions during absence from work

12. Contributions during child-related leave

13. Contributions during reserve forces service leave

14. Contributions during absence for illness etc.

15. Employer contributions during absence

16. Additional pension contributions

17. Additional voluntary contributions

18. Rights to return of contributions

19. Exclusion of rights to return of contributions

20. Meaning of pensionable pay

21. Assumed pensionable pay

Pension accounts

22. Pension accounts

23. Active member's pension accounts

24. Deferred member's pension account and deferred refund account

25. Retirement pension accounts: active members

26. Retirement pension accounts : deferred and pension credit members

27. Flexible retirement pension accounts

28. Pension credit accounts


29. Retirement benefits

30. Award of additional pension

31. Commencement of pensions

32. Election for lump sum instead of pension

33. Commutation and small pensions

Ill-health retirement

34. Early payment of retirement pension on ill-health grounds: active members

35. Role of the IRMP

36. Early payment of retirement pension on ill-health grounds: deferred members

37. Calculation of ill-health pension amounts

Survivor benefits

38. Death grants: active members

39. Survivor benefits: partners of active members

40. Survivor benefits: children of active members

41. Death grants: deferred members and pension credit members

42. Survivor benefits: partners of deferred members

43. Survivor benefits: children of deferred members

44. Death grants: pensioner members

45. Survivor benefits: partners of pensioner members

46. Survivor benefits: children of pensioner members

Adjustments of benefits

47. No double entitlement

48. Limit on total amount of benefits

49. Guaranteed minimum pensions

50. Pension debits



Administering authorities

51. Scheme managers

52. Admission agreement funds

53. Administering authorities: governance compliance statement

54. Accounts and audit

Strategies, statements and reports

55. Pension fund annual report

56. Funding strategy statement

57. Pension administration strategy

58. Statements of policy about exercise of discretionary functions

59. Statements of policy concerning communications with members and Scheme employers

Actuarial valuations

60. Actuarial valuations of pension funds

61. Special circumstances where revised actuarial valuations and certificates must be obtained

61A. Revision of rates and adjustments certificate: Scheme employer contributions

61B. Revision of actuarial certificates: exit payments


62. Employer's contributions

63. Employer's further payments

64. Payment by Scheme employers to administering authorities

65. Additional costs arising from Scheme employer's level of performance

66. Interest on late payments by Scheme employers


67. First instance decisions

68. Notification of first instance decisions

69. Applications to resolve disagreements

70. Notice of decisions on disagreements

71. Reference of disagreement for reconsideration by Scottish Ministers

72. Notice of decisions on reconsideration of disagreement

73. Rights of representation

74. Appeals by administering authorities

75. Exchange of information

76. Interest on late payment of certain benefits

77. Payments due in respect of deceased persons

78. Payments for persons incapable of managing their affairs

79. Non-assignability

80. Deduction and recovery of member's contributions

81. Joint liability in respect of annual allowance charge

82. Tax

83. Pension increase under the Pension Schemes Act 1993

84. Annual benefit statements

85. Information to be supplied by employees


86. Forfeiture of pension rights after conviction for employment-related offences

87. Recovery or retention where former member has misconduct obligation

88. Adjustment of accounts following forfeiture etc

89. Protection of guaranteed minimum pension rights

Certificates of protection

90. Certificate of protection


91. Rights to payment out of pension fund

92. Contracting-out requirements affecting transfers out

93. Bulk transfer (transfers of undertakings etc)

94. Calculation of amount of transfer payment

95. Inward transfers of pension rights

96. Effect of acceptance of transfer value

97. Changes of administering authority


98. Councillors

Separate employments

99. Separate employments etc.

Scheme actuary and employer cost cap

100. Scheme actuary

101. Employer cost cap

102. Revocations and transitional provisions

SCHEDULE 1 - Interpretation

SCHEDULE 2 - Scheme employers



SCHEDULE 3 - Administering authorities

SCHEDULE 4 - Appropriate Funds


PART 2 - Miscellaneous Authorities

SCHEDULE 5 - Councillor Members