Latest Changes

May 2015

England and Wales

Statutory Instrument 2013/755 – The Natural Resources Body for Wales (Functions) Order 2013 has been reflected in the following regulations:

• Local Government Pension Scheme (Administration) Regulations 2008
• Local Government Pension Scheme (Transitional Provisions) Regulations 2008 

Statutory Instrument 2014/560 – The Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) Order 2014 has been reflected in the following regulations:

• Local Government Pension Scheme Regulations 1997

Statutory Instrument 2014/3061 – The Marriage (Same Sex Couples) Act 2013 and Marriage and Civil Partnership (Scotland) Act 2014 (Consequential Provisions) Order 2014 has been reflected in the following regulations:

• Local Government Pension Scheme Regulations 1997

The following GAD guidance has been added to the post 31 March 2008 GAD guidance page:

• Application of a Pension Credit to the Former Spouse or Civil Partner of the Member – 5 October 2012
• Increase of Membership by Employing Authority – 19 February 2013
• Update under Application of Pension Debits following GAD notification – November 2014

Updates to the Statutory Guidance page include:

• DCLG Covering Letter – LGPS Statutory Ill Health Guidance for 2008 Scheme – Updated September 2014
• DCLG Statutory Guidance for 2008 Scheme – Updated September 2014

Scotland

Statutory Instrument 2014/3255 – The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 has been reflected in the following regulations:

• Local Government Pension Scheme (Administration) (Scotland) Regulations 2008

The following GAD guidance has been added to the post 31 March 2009 GAD guidance page:

• Increase of Membership by Employing Authority 5 October 2012
• Purchase of Additional Survivor Benefits 16 July 2012
• Spreadsheet of factors for additional pension purchase 24 March 2014
• Late Retirement 1 February 2012
• Early Payment of Pension – New Important Addendum Issued 11 March 2014
• Email confirming that revised early retirement reductions of the pension debit on retirement before NRA – March 2014
• Flexible Retirement July 2012
• Lifetime Allowance and Additional Cash Commutation 5 March 2013
• Limit on Total Amount of Benefits – Lifetime Allowance 5 March 2013
• Annuity Factors 21 May 2014
• Use of accumulated AVCs to provide additional pension under the Scheme 23 March 2012
• Application of a Pension Credit to  the Former Spouse or Civil Partner or Member 20 December 2012
• Application of Pension Debit for Divorced Members 7 March 2013
• Correction to early retirement factors for deduction on  IHR – 21 Feb 2014 
• Progress of LGPS 2013 Factor Review 11 April 2014
• List of LGPS Scotland: Actuarial factors and guidance 11 April 2014
• Purchase of additional pension – Elections that commenced prior to 1 April 2012 13 March 2013 (added to previous guidance for completeness)

United Kingdom

The Pensions Increase (Review) Order 2015, the Guaranteed Minimum Pensions Increase Order 2015, the Social Security Revaluation of Earnings Factors Order 2015 and the Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2015 have been added to the appropriate pages. In addition a table noting the rate of RPI at September 2014 and effective from April 2015 has been added to Timeline Regulations. 

The spreadsheet of PI multipliers and HM Treasury’s note for the April 2015 Pensions Increase review have been uploaded to the Pensions Increase Review Orders page.

March 2014

England and Wales

Statutory Instrument 2014/44 has been reflected in the following regulations:

• Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations 2007
• Local Government Pension Scheme (Administration) Regulations 2008

The following GAD guidance has been added to the post 31 March 2008 GAD guidance page:

• Correction to Table A in GAD guidance on “Application of a Pension Debit for Divorced Members – dated 4 March 2013” – issued 25 February 2014
• Correction to Table B1 of Section 4 in GAD guidance on “Annual Allowance Charges: Calculation of Scheme Pays Offset – dated 6 September 2012” – issued 25 February 2014

Updates to the Statutory Guidance page include:

• CLG Letter – 2014 Pensions Increase and Multiplier Tables
• CLG Note – Department for Education online survey: Impact of the guarantee on academy rates
• Academies FAQ Document (Edition 4)

Scotland

Statutory Instrument 2014/23 has been reflected in the following regulations:

• Local Government Pension Scheme (Benefits, Membership and Contributions) (Scotland) Regulations 2008
• Local Government Pension Scheme (Administration) (Scotland) Regulations 2008

The following GAD guidance has been added to the post 31 March 2009 GAD guidance page:

• Correction to Table A in GAD guidance on “Application of a Pension Debit for Divorced Members – dated 7 March 2013” – issued 25 February 2014
• Scottish Addendum – Purchase of additional pension – elections on or after 1 April 2012 – issued 6 March 2014
• Scottish Addendum – Purchase of additional pension – elections that commenced prior to 1 April 2012 – issued 6 March 2014

Updates to the Statutory Guidance page:

• Guidance for assessment of member contribution rates – Version 8 (issued 25 March 2014) 
• Circular No 1. 2014 – LGPS (Administration)(Scotland) Regulations 2014 (issued 10 March 2014)
• Fair Deal for Staff Pensions – Guidance issued 7 October 2013

United Kingdom

The Pensions Increase (Review) Order 2014, the Guaranteed Minimum Pensions Increase Order 2014, the Social Security Revaluation of Earnings Factors Order 2014 and the Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2014 have been added to the appropriate pages.

The spreadsheet of PI multipliers and HM Treasury’s note for the April 2014 Pensions Increase review have been uploaded to the Pensions Increase Review Orders page.

In addition a new page has been created called Retail Prices Index Rates. This contains the table of rates of RPI for 2014 copied from the Office of National Statistics. 

October 2013

England and Wales

Updates to the Statutory Guidance page:

• Revised Fair Deal Guidance – Issued 7 October 2013
• Academies FAQ Document (Edition 3) – Issued 7 October 2013
• Academies and LGPS Liabilities – Written Ministerial Statement 2 July 2013
• Academies and LGPS Liabilities – Parliamentary Minute 2 July 2013

August 2013

Scotland

The following GAD guidance and files have been added to the post 31 March 2009 GAD guidance page:

• Factors for Individual Cash Equivalent and Club Transfers from 1 January 2012 (version 4.1 issued 22 February 2012)
• Factors for Councillors Individual (Non-Club) Incoming Transfers (issued 27 March 2013) 

May 2013

Scotland

Scottish Statutory Instrument 2012/236 has been reflected in the following regulations:

Local Government Pension Scheme (Administration) (Scotland) Regulations 2008

Scottish Statutory Instrument 2012/347 has been reflected in the following regulations:

• Local Government Pension Scheme (Benefits, Membership and Contributions) (Scotland) Regulations 2008
• Local Government Pension Scheme (Transitional Provisions) (Scotland) Regulations 2008
• Local Government Pension Scheme (Administration) (Scotland) Regulations 2008

England and Wales

The following GAD guidance has been added to the post 31 March 2008 GAD guidance page:

• Election for lump sum in lieu of pension – Lifetime Allowance and Additional Cash Commutation (Benefit Regulation 21) (issued 16 April 2013, effective from 1 March 2013)
• Limit on Total Amount of Benefits – Lifetime Allowance (Benefit Regulation 22) (issued 16 April 2013, effective from 1 March 2013)

Statutory Instrument 2013/410 has been reflected in the following regulations:

The Local Government Pension Scheme (Management and Investment of Funds) Regulations 2009

March 2013

England and Wales

The following GAD guidance has been added to the post 31 March 2008 GAD guidance page:

• Interfund Transfers: Guidance on calculation of Transfer amount (issued 21 December 2012 – in force 1 February 2013) 
• Flexible Retirement GAD Guidance (issued 24 January 2013)
• Application of a Pension Debit for a Divorce Member (issued 4 March 2013)
• Purchase of Additional Pensions – Elections prior to 1 April 2012 – Revised Factors with effect from 1 April 2013 (issued 5 March 2013)

The following GAD guidance has been added to the pre 1 April 2008 GAD guidance page:

• Inverse Commutation Regulation 58 of the LGPS 1997 Regulations (issue 2 October 2012)
• Regulation 66 GAD Guidance added to pre 1 April 2008 section for completeness

Other updates to Statutory Guidance page:

• Home Office Letter – Police civilian staff pension arrangements at stage 2 of the Police and Crime Commissioner transition programme (dated 2 November 2012)
• CLG Letter – Transfer In: Better of Club or Non-Club Following change of Employment with Reduction in Salary (dated 12 November 2012)
• CLG letter – Broad comparability work against the Local Government Pension Scheme in England and Wales (dated 30 January 2013)
• CLG Letter – 2013 Pensions Increase and Multiplier Tables (dated 19 February 2013)

Scotland

The following GAD guidance and files have been added to the post 31 March 2009 GAD guidance page:

• Annual Allowance Charges: Scheme Pays GAD Guidance (issued 25 October 2012)
• Pension Debit Guidance – Application of pension debits for divorced members (issued 25 May 2011) 

Other updates to Statutory Guidance page:

• Guidance for assesment of member contribution rates (issued 20 March 2013) 
• SPN/LG No.3/2012 (issued 27 September 2012)

United Kingdom

The Pensions Increase (Review) Order 2013, the Guaranteed Minimum Pensions Increase Order 2013 and the Social Security Revaluation of Earnings Factors Order 2013 have been added to the appropriate pages.

The spreadsheet of PI multipliers and HM Treasury’s note for the April 2013 Pensions Increase review have been uploaded to the Pensions Increase Review Orders page.

A new page has been added to Timeline Regulations listing the Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Orders. The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Orders for 2012 and 2013 have been added to this new page. 

February 2013

England and Wales

Statutory Instrument 2012/1989 has been reflected in the following regulations:Local Government (Early Termination of Employment) (Discretionary Compensation)(England and Wales) Regulations 2006Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations 2007Local Government Pension Scheme (Transitional Provisions) Regulations 2008Local Government Pension Scheme (Administration) Regulations 2008

The following GAD guidance has been added to the post 31 March 2008 GAD guidance page:Augmentation Factors: Increase of Membership by Employing Authority including DCLG covering letter with effect from 15 August 2012Annual Allowance Charges: Calculation of Scheme Pays Offset including DCLG covering letter with effect from 6 September 2012Factors to use for the purchase of Additional Survivor Benefits including DCLG covering letter with effect from 1 October 2012 (replacing previous guidance issued 23 December 2009)Factors for Trivial Commutation – lump sums paid on or after 30 November 2011 including DCLG covering letter with effect from 21 November 2012 (replacing previous guidance issued 30 November 2011)

April 2012

England and Wales

The following GAD guidance and files have been added to the post 31 March 2008 GAD guidance page:

• ARC factors for use on and after 1 April 2012;
• ARC factors for use on and after 1 April 2012 in a spreadsheet;
• Early Retirement factors along with DCLG’s cover letter and explanatory note; and
• Factors to be used in the calculation of Pension Debits for divorced members.

Scotland

The following GAD guidance and files have been added to the post 31 March 2009 GAD guidance page:

• ARC factors for use on and after 1 April 2012;
• ARC factors for use on and after 1 April 2012 in a spreadsheet;
• Early Retirement factors; and
• Factors to be used in the calculation of Pension Debits for divorced members.

United Kingdom

The latest versions of the Club Memorandum and the list of members of the Public Sector Transfer Club (which were issued in March 2012) have been added to the Public Sector Transfer Club page.

March 2012

England and Wales

The Academies FAQ document and CLG’s covering letter, which were issued on 29 February 2012, have been added to the Statutory Guidance page.

GAD has issued an example on how to determine the conversion factors for Group 2 members with post 2008 taper service as part of a CETV calculation. The example has been added to the post 31 March 2008 GAD guidance page. DCLG’s cover letter (dated 20 March 2012) along with a note on ARC factors and a GAD response on the scheme pays option under the annual allowance regime have also been added to the post 31 March 2008 GAD guidance page. 

On 21 March, DCLG issued updated GAD guidance on the use of accumulated AVCs to purchase an additional pension. Both the updated guidance and DCLG’s cover letter have been added to the post 31 March 2008 GAD guidance page.

Scotland

Version 6 of the Statutory Guidance on the Assessment of Member Contribution Rates (2012/13) has been added to the Statutory Guidance and Circulars page.

United Kingdom

The Pensions Increase (Review) Order 2012, the Guaranteed Minimum Pensions Increase Order 2012 and the Social Security Revaluation of Earnings Factors Order 2012 have been added to the appropriate pages.

February 2012

England and Wales

The latest version of the GAD guidance on late retirements, which DCLG issued on 15 February 2012, has been added to the post 31 March 2008 GAD guidance page. Version 4.1 of the Actuarial Transfer Factors for Individual and Club Transfers (dated 22 February 2012) together with the associated covering letter from CLG have been added to the post 31 March 2008 GAD guidance page. 

United Kingdom

The spreadsheet of PI multipliers and HM Treasury’s note for the April 2012 Pensicns Increase review have been uploaded to the Pensions Increase Review Orders page.

January 2012

England and Wales

Version 4.0 of the Actuarial Transfer Factors for Individual and Club Transfers and the latest version of Pensioner Cash Equivalent factors (dated 18 January 2012) together with the associated covering letters from CLG have been added to the post 31 March 2008 GAD guidance. A copy of CLG’s email of 19 January 2012 on the subject of CETVs and IFAs has also been added to this page.

Scotland

Version 4.0 of the Actuarial Transfer Factors for Individual and Club Transfers, the latest version of Pensioner Cash Equivalent factors (dated 18 January 2012) and the latest GAD guidance on Trivial Commutations (dated 18 January 2012) together with the associated covering email from SPPA on individual transfers have been added to the post 31 March 2009 GAD guidance. 

December 2011

England and Wales

The following amendments have been made in the December 2011 update of the Timeline Regulations:

the addition of the Local Government (Discretionary Payments) (Injury Allowances) Regulations 2011;
the addition of the latest GAD guidance on trivial commutations has been added to the post 31 March 2008 GAD guidance page; and
the upload of CLG’s letter (dated 14 December 2011) on the proposed revocation of retirement gratuities in the Local Government (Discretionary Payments) Regulations 1996, CLG’s letter (dated 22 December) on Club factors and the joint CLG and DfE note on Academies to the Statutory Guidance/FAQs page.

Scotland

A copy of an email sent by SPPA on 28 November 2011 with respect to the treatment of CETVs etc. has been added to the post 31 March 2009 GAD guidance page.

November 2011

England and Wales

CLG’s letter, dated 1 November 2011, on the suspension of CETVs has been added to the post March 2008 GAD guidance and the Statutory Guidance/FAQs pages.

Scotland

SPPA’s email, dated 3 November 2011, on the suspension of CETVs has been added to the post March 2009 GAD guidance and the Statutory Guidance and Circulars pages.

United Kingdom

HM Treasury’s Note (October 2011), which has the title, ‘Basis for setting the discount rate for calculating cash equivalent transfer values payable by public service pension schemes’ has been added to the Public Sector Transfer Club page.

October 2011

Scotland

A new set of regulations has been created to reflect the amendments made by the Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2011 [S.S.I. 2011/349]. The S.S.I. and the associated Executive Note have been added to the Scottish Statutory Instruments page.

The Statutory Guidance and Circulars page has been updated with the addition of the four SPPA LG Circulars which have been issued in 2011.

The latest GAD guidance on the calculation of AVC Service Credits together with the covering email from SPPA have been uploaded to the post March 2009 GAD guidance page.

September 2011

England and Wales

GAD guidance on AVC Service Credits has been added to the post 31 March 2008 GAD guidance page.

August 2011

England and Wales

GAD guidance on flexibly retirement has been added to the post 31 March 2008 GAD guidance page.

Hyperlinks to GAD guidance on late retirements have been inserted into regulation 18(3A) of the LGPS (Benefits, Membership and Contributions) Regulations 2007 as amended by SIs 2010/2090 and 2011/561.

July 2011

England and Wales

The latest ill-health guidance, which was issued by CLG on 15 July 2011, has been added to the Statutory Guidance / FAQs page.

June 2011

England and Wales

CLG’s letter (dated 14 June 2011) on ARC factors has been added to the post March 2008 GAD guidance page.

Scotland

SPPA’s letter (dated 9 June 2011) on CETV factors to be used in calculations has been added to the post March 2009 GAD guidance page.

United Kingdom

The latest version of the Club Memorandum together with a covering letter from the Cabinet Office have been added to the Public Sector Transfer Club page.

May 2011

England and Wales

CLG’s letter (dated 4 May 2011) issued in respect of Counting Officers and Regional Counting Officers’ fees has been added to the Statutory Guidance/FAQs page. A link to the letter has been inserted at the end of regulation 11 of the LGPS (Administration) Regulations 2008 (as amended by SI 2011/561).

Scotland

The GAD guidance (Pension sharing on divorce: Calculation of Cash Equivalents) has been added to the post 31 March 2009 GAD guidance page.

April 2011

The GAD guidance on the calculation of CETVs for divorce purposes and HM Treasury’s note on the discount rates to be used in the calculation of CETVs payable from the public sector schemes have been added to post March 2008 GAD guidance page. The update also includes DCLG’s cover letter for the calculation of CETVs on divorce and the two letters issued by DCLG in respect of the HM Treasury note.

March 2011

England and Wales

A new set of regulations has been created to reflect the amendments made by the Local Government Pension Scheme (Benefits, Membership and Contributions) (Amendment) Regulations 2011 [S.I. 2011/561]. The S.I., the covering letter from CLG and a summary of responses to the consultation exercise have been added to the Statutory Instruments page.

Scotland

Version 3.1 of the individual actuarial transfers factors for the LGPS in Scotland has been added to the post March 2009 GAD guidance page.

United Kingdom

The Statutory Instruments in respect of the Annual Pensions Increase 2011 and the Section 148 revaluation have been added to the website.

February 2011

England and Wales

CLG’s letter (dated 3 February 2011) has been added to the post March 2008 GAD guidance page and the Guidance and FAQ documents page.

United Kingdom

The HM Treasury PI note for 2011 and the associated PI multiplier spreadsheet have been added to the PI page.