Legislation – The Local Government Pension Scheme (Remediable Service) (Scotland) (Miscellaneous Amendment) Regulations 2024

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Introduction

1 Citation, commencement and interpretation

2 Amendment of the 2014 Regulations

3 Statutory underpin: flexible retirement

4 Statutory underpin: calculation of final underpin amount

5 Statutory underpin: survivor’s guarantee amount calculation

6 Modification of the 2018 Regulations in respect of certain annual benefit statements

7 Amendment of the 2023 Regulations

8 Retrospective application and interpretation of Part 3

9 Members who retired or died before 1 October 2023

10 Pensioner member death grants in respect of members who died before 1 October 2023

11 Divorce or dissolution of civil partnership before 1 October 2023

12 Persons with underpin dates before 1 October 2023

13 Interest on payments under the statutory underpin

Signature

Explanatory note

Modification of the 2018 Regulations in respect of certain annual benefit statements6.

(1)

This regulation applies in respect of any person who is—

(a)

either—

(i)

an “eligible member” under regulation 4A(2) of the 2014 Regulations6 (statutory underpin: general), or

(ii)

a “pension credit member” under regulation 8(1) of the 2018 Regulations (pension credit and survivor members) whose pension derives from the pension of such an eligible member, and

(b)

not a person to whom paragraph (4)(a) applies.

(2)

Where this regulation applies, the provisions listed in paragraph (3) are not to be taken into account for the purposes of preparing an annual benefit statement under regulation 84 of the 2018 Regulations in respect of a Scheme year ending on or before 31 March 2024.

(3)

The provisions referred to in paragraph (2) are—

(a)

Chapter 3 of Part 1 of the Public Service Pensions and Judicial Offices Act 2022 (local government schemes),

(b)

all provisions of the 2023 Regulations apart from regulation 2(3) (including any amendments made by regulations 2(1), (2), (4) to (6) or 3 of those Regulations to the 2014 Regulations or the 2018 Regulations respectively).

(4)

An administering authority may determine that—

(a)

this regulation does not apply to a member or class of members, or

(b)

paragraph (2) applies to a member or class of members as if for “31 March 2024” there were substituted “31 March 2025”.

(5)

A determination under paragraph (4)(a)—

(a)

may be made at any point before 1 April 2025, and

(b)

has effect from 1 October 2023.

(6)

A determination under paragraph (4)(b)—

(a)

may be made at any point before 31 August 2025,

(b)

may only be made if the administering authority considers that it is reasonable in all the circumstances in the case of that particular member or class of members, and

(c)

must be notified to any member to which it applies in the annual benefit statement in respect of the Scheme year ending on 31 March 2025.

(7)

In this regulation, “administering authority” has the same meaning as in Schedule 1 of the 2018 Regulations.