Actuarial guidance

This page includes LGPS actuarial guidance issued by DLUHC, the government department responsible for the LGPS. DLUHC issues guidance under the LGPS Regulations 2013 and the LGPS (Transitional Provisions, Savings and Amendments) Regulations 2014. We have also included guidance issued under previous regulations that continued to have effect at any point after 31 March 2014.

Where a piece of guidance is labelled as a ‘consolidated working copy’, this document was provided for information in August 2015. It was not official guidance but a consolidation, prepared by GAD, of the original guidance (issued in March and April 2014) with amendments that were made after the original guidance was issued.

SCAPE discount rate change – March 2023

The SCAPE discount rate reduced on 30 March 2023. DLUHC issued the new factors in four batches with different effective dates, the latest being 2 October 2023. These factors have been updated in the latest version of the factor spreadsheet Version 2023-04. The late retirement factors take effect from 1 September 2023 and some calculations continue to use the previous version of the factor spreadsheet. Version 9. This is dated 20 December 2019. We have set out which factors should be used in the Transitional arrangements table.

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.