LGPS Transitional (Scot) Regulations 2014

NOTE - This version includes all amendments to the LGPS (Transitional Provisions and Savings) (Scotland) Regulations 2014 up to and including the amendments made through Scottish Statutory Instrument 2023 No. 240.

For all resources relating to the LGPS (Transitional Provisions and Savings) (Scotland) Regulations 2014, please click here.

2014 No. 233 [As last amended by SSI 2023 No. 240]


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

Made - - - - 21st August 2014

Laid before the Scottish Parliament 22nd August 2014

Coming into force - - 1st April 2015

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 7 of the Superannuation Act 1972 ("the 1972 Act") and section 1 of the Public Service Pensions Act 2013 ("the 2013 Act") and all other powers enabling them to do so.

In accordance with section 7(5) of the 1972 Act, they have consulted such associations of local authorities as appeared to them to be concerned, such local authorities with whom consultation appeared to them to be desirable, and such representatives of other persons likely to be affected by these Regulations as appeared to them to be appropriate

In accordance with section 21 of the 2013 Act, they consulted the representatives of such persons as appeared to them likely to be affected by these Regulations.

1. Citation, extent, commencement and interpretation

2. Revocation of Regulations

3. Membership before 1st April 2015

4. Statutory underpin

4A. Statutory underpin: general

4B. Statutory underpin: retirement, redundancy, ill health

4C. Statutory underpin: flexible retirement

4D. Statutory underpin: lump sum payments

4E. Statutory underpin: transfers

4F. Statutory underpin: members taking a repayment of contributions

4G. Statutory underpin: underpin date

4H. Statutory underpin: final underpin date

4I. Statutory underpin: calculation of provisional assumed benefits

4J. Statutory underpin: calculation of the provisional underpin amount

4K. Statutory underpin: calculation of final assumed benefits

4L. Statutory underpin: calculation of final underpin amount

4M. Statutory underpin: survivor's guarantee amount calculation

4N. Statutory underpin: death grants

4O. Statutory underpin: multiple pension accounts

4P. Statutory underpin: divorce and dissolution of civil partnership

4Q. Payment of indirect compensation

4R. Applications for compensation

4S. Payment of compensation or indirect compensation out of pension fund

4T. Interest on indirect compensation

5. Membership of the 2015 Scheme

6. Admission agreements

7. Qualifying service for the 2015 Scheme

8. Pensionable pay

9. Transfers

10. Interfund adjustments etc.

11. Retirement benefits

12. Ill-health retirement

13. Lump sum commutation

14. Contributions

15. Additional contributions

16. Annual allowance

17. Survivor benefits

18. The 85 year rule

19. Appropriate funds

20. Pension sharing

21. Mis-sold personal pensions

22. Scheme employers' obligations

23. Decisions and adjudications of disagreements

24. Special cases

25. Pension increases under the Pensions (Increase) Acts

25A. Employer payments for historic liabilities

26. Final Pay and Certificate of Protection

SCHEDULE 1-Revocations