2006 No. 514
The Local Government Pension Scheme (Scotland) Amendment (No. 3) Regulations 2006
Made
Laid before the Scottish Parliament
Coming into force in accordance with regulation 1(3)
The Scottish Ministers, in exercise of the powers conferred by sections 7 and 12 of the Superannuation Act 19721 and of all other powers enabling them in that behalf, after consultation with such associations of local authorities as appeared to them to be concerned and such representatives of other persons likely to be affected by the proposed Regulations as appeared to them to be appropriate, and not having considered consultation with any individual local authority to be desirable, all in accordance with section 7(5) of that Act, hereby make the following Regulations:
PART 1General
Citation, commencement and application1
1
These Regulations may be cited as the Local Government Pension Scheme (Scotland) Amendment (No. 3) Regulations 2006.
2
These Regulations extend to Scotland only.
3
These Regulations shall come into force on 1st December 2006 but regulations 10 and 11 shall have effect from 1st October 2006.
Amendment of Regulations2
The Local Government Pension Scheme (Scotland) Regulations 19982 (“the principal Regulations”) are amended in accordance with regulations 3 to 17.
PART 2The 85 year rule
Other early leavers: deferred retirement benefits and elections for early payment3
In regulation 30–
a
in paragraph (4), omit the words from the beginning of the paragraph up to and including “is less than 85 years,”; and
b
in paragraph (7), omit the words from “or such earlier date” to the end.
Re employed and rejoining deferred members4
In regulation 31(5)(a), for “, 27(1) and (2) and 30(4)” substitute “and 28”.
Power of employing authority to increase total membership5
After regulation 51(10) insert–
11
An additional period arising from a resolution under this regulation on or after 1st April 2008 shall be treated as a period of membership after that date.
Commencement of pensions6
Omit regulation 92(2)(b).
Right to count credited period7
In regulation 122–
a
in paragraph (4), omit the words “or, if earlier” to the end of the paragraph; and
b
after paragraph (6), insert–
6A
A credited period arising from a request to accept a transfer value under regulation 121 which is made by a person who was an active member immediately before 1st December 2006 shall be treated as a period of membership before that date.
6B
A credited period arising from a request to accept a transfer value under regulation 121 which is made by a person who becomes a member on or after 1st December 2006 shall be treated as a period of membership after that date.
Rights as to service not matched by credited period8
In regulation 123(2), omit sub paragraph (b).
Credited periods for transferring members with mis sold pension rights9
In regulation 124, at the end of paragraph (3) add “(and regulation 122(6B) does not apply to a transfer value credited under this regulation)”.
PART 3Miscellaneous
Correction of effective dates10
In regulations 10A, 19(3A) and 34(1A) for “1st October 2006” wherever it occurs substitute “6th October”.
Tax simplification – transitional provision11
Schedule 4 to the principal Regulations, as it existed immediately prior to its revocation by the Local Government Pension Scheme (Scotland) Amendment (No. 2) Regulations 20063, is revived (and continues to have effect) for the purpose of calculating relevant additional membership under regulation 41(4)(c) of those Regulations counted by reason of a payment made under paragraph 7 of that Schedule for members who had paid a lump sum under that provision before 6th October 2006.
Normal retirement12
In regulation 24, omit paragraphs (4) and (6).
Effect of increases under this Chapter for older members13
Omit regulation 53.
Effect of increases under this Chapter for older members14
Omit regulation 56.
Election for pension in lieu of retirement grant15
Omit regulation 57.
Scheme employers: Scottish Police Services Authority
16
At the end of Schedule 2 (Scheme employers) insert–
12
The Scottish Police Services Authority established under section 1(1) of the Police, Public Order and Criminal Justice (Scotland) Act 20064.
17
As new entries at the end of the Table in Part II of Schedule 5 (appropriate funds), insert–
14A
Employee of the Scottish Police Services Authority, other than an employee who falls within entries 14B to 14H below.
Fund maintained by City of Glasgow Council.
14B
Former employee of Fife Police Authority who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police, Public Order and Criminal Justice (Scotland) Act 2006.
Fund maintained by Fife Council.
14C
Former employee of Lothian and Borders Joint Police Board who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police, Public Order and Criminal Justice (Scotland) Act 2006.
Fund maintained by City of Edinburgh Council.
14D
Former employee of Dumfries and Galloway Police Authority who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police, Public Order and Criminal Justice (Scotland) Act 2006.
Fund maintained by Dumfries and Galloway Council.
14E
Former employee of Tayside Joint Police Board who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police, Public Order and Criminal Justice (Scotland) Act 2006.
Fund maintained by Dundee City Council.
14F
Former employee of Central Scotland Joint Police Board who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police, Public Order and Criminal Justice (Scotland) Act 2006.
Fund maintained by Falkirk Council.
14G
Former employee of Northern Joint Police Board who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police, Public Order and Criminal Justice (Scotland) Act 2006.
Fund maintained by Highland Council.
14H
Former employee of Grampian Joint Police Board who transferred to the Scottish Police Services Authority by virtue of a staff transfer order under paragraph 2 of Schedule 3 to the Police, Public Order and Criminal Justice (Scotland) Act 2006.
Fund maintained by Aberdeen City Council.
Transitional provisions18
The Schedule to these Regulations (transitional provisions) has effect.
Right to opt out19
1
Where–
a
apart from this regulation, the amendments made by Part 3 of these Regulations would place any relevant beneficiary in a worse position than he would otherwise be; and
b
that relevant beneficiary so elects by notice in writing given to the appropriate administering authority within the period of six months beginning with 1st December 2006,
then the principal Regulations shall have effect in relation to him as if those amendments had never been made.
2
For the purposes of paragraph (1), a relevant beneficiary is a person to whom any benefit is or may become payable being a benefit payable to or in respect of a person who–
a
ceased to hold any employment in respect of which he was a member (whether or not he had subsequently recommenced any such employment); or
b
dies while in such employment,
before 1st December 2006.
SCHEDULETRANSITIONAL PROVISIONS
1
Where a member who was a member before 1st December 2006–
a
elects to receive the immediate payment of retirement benefits under regulation 30(1) of the principal Regulations; and
b
satisfies the 85 year rule,
that part of his retirement pension and grant which is calculated by reference to any period of membership before the relevant date shall not be reduced in accordance with regulation 30(4) of the principal Regulations (as amended by regulation 3 of these Regulations).
2
For the purposes of paragraph 1, the relevant date is–
a
in the case of a member who will be aged 60 or more on 31st March 2020, the earlier of–
i
1st April 2020; and
ii
the date on the day after the day on which the member leaves local government employment; or
b
in any other case, 1st April 2008.
3
For the purposes of this Schedule, a member satisfies the 85 year rule if the sum of–
a
his age in whole years on the date his local government service ends or the date he elects under regulation 30(1) of the principal Regulations if later;
b
his total membership in whole years;
c
in a case where he elects after his local government employment ends, the period beginning with the end of that employment and ending with the date he elects; and
d
in the case of a person who was a member immediately before 1st April 1998, any qualifying period counted by virtue of regulation 123 which was awarded before 1st April 2008,
is 85 years or more.
4
Where a member who may elect under regulation 31(1) of the principal Regulations (re-employed and rejoining deferred members) does not do so or does not so elect as respects all periods of his membership, in applying paragraph 2 of this Schedule as respects any later membership, his total membership excludes unaggregated periods.
5
1
This paragraph applies to a member who was an active member before 1st December 2006 who–
a
before 1st December 2006 elected to make additional contributions to the Scheme to increase his total membership under regulation 54(1) of the principal Regulations (payments to increase total membership); and
b
was assumed to retire from a local government employment on a date before his 65th birthday (“the assumed date”) for the purposes of calculating his additional contributions under regulation 54(5) of the principal Regulations.
2
Where a member to whom this paragraph applies–
a
continues paying the additional contributions until the assumed date; and
b
retires on or after the assumed date,
he shall not pay any additional contributions after that date and the whole of the additional period may be counted as part of his total membership.
3
An additional period counted as a period of total membership as a result of this paragraph shall be treated as a period of membership before 1st April 2008.
(This note is not part of the Regulations)