Scotland GAD guidance for Post 31 March 2009 Scheme

Last edited: Jun 02, 2026 Published: Jun 02, 2026

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with effect from 1 April 2009

(Please click on hyperlink to see email sent by SPPA on 4 March 2009.)

Regulation
Benefit Regulations 12 – Power of employing authority to increase total membership Increase of membership by employing authority (issued 5 October 2012)
Benefit Regulations 13 and 14 and Administration Regulations 20, 21 and 36 – Additional Pension Administration Regulation 36 – Employer’s payment following resolution to increase membership or award additional pension Purchase of additional pension – Elections on or after 1 April 2012 – Addendum issued 6 March 2014 in force 1 April 2014 Purchase of additional pension – Elections that commenced prior to 1 April 2012 – Addendum issued 6 March 2014 in force 1 April 2014 Email confirmation of addedums issued 6 March 2014 Spreadsheet of factors for purchasing additional pension (issued 24 March 2014) Previous Purchase of Additonal Pension guidance
Benefit Regulations 14A – ASBCs Additional Contributions – Survivor Benefits issued 16 July 2012
Benefit Regulations 17 and 29 – Late Retirement Late Retirement (dated 1 February 2012) Previous Late Retirement guidance
Benefit Regulations 18(3) and 30(4) – Flexible Retirement and Choice of Early Payment of Pension (issued 4 March 2009) Transitional Provisions Regulations 3(2)(b) – Membership accrued before 1st April 2009: active members Guidance on Choice of Early Payment of Pension – Addendum 11 March 2014 (updated guidance dated 28 March 2012) Email from GAD confirms revised early retirement reduction factors also apply to reductions of the pension debit on retirement before NRA (issued March 2014) SPPA cover email – Early Retirement guidance (2 April 2012) Flexible Retirement Guidance (issued 16 July 2012) Previous Early Retirement guidance
Benefit Regulation 21 – Election for lump sum in lieu of pension Lifetime Allowance and Additional Cash Commutation (issued 5 March 2013) Additional Cash Commutation (Guidance in respect of Regulation 19 of the LGPS(Scotland) Regulations 1998 (issued 26 January 2007))
Benefit Regulation 22 – Limit on total amount of benefits Limit on Total Amount of Benefits – Lifetime Allowance (issued 5 March 2013) Benefits in Excess of the Lifetime Allowance – Members without Primary or Enhanced Protection (Guidance in respect of Regulation 18A of the LGPS(Scotland) Regulations 1998 (issued 26 January 2007))
Benefit Regulation 39 – Commutation: small pensions Trivial Commutation: Lump sums paid on or after 18 January 2012 (dated 18 Janauary 2012) Trivial Commutation: Lump sums paid on or after 18 January 2012 (spreadsheet) Previous Trivial Commutation guidance
Administration Regulation 23 – Use of accumulated AVCs to provide additional pension under the Scheme Use of accumulated AVCs to provide additional pension under the Scheme (dated 23 March 2012) Accumulated AVCs to provide additional pension Annuity Factors 21 May 2014 (Spreadsheet) Protected Regulation 65(8) – AVC Service Credits (issued 25 October 2011) SPPA Cover email (dated 25 October 2011)SPPA Email (28 November 2011) on CETV factors Previous AVC Service Credit guidance
Administration Regulation 62A Annual Allowance: Scheme Pays Option Annual Allowance Charges – Calculation of Scheme Pays Offset (dated 25 October 2012) – Update to Table B1 in Section 4 (issued 21 February 2014) SPPA Cover email (dated 26 October 2012) Email confirming update to Table B1 in Section 4 (21 February 2014)
Administration Regulation 74 Rights to payment out fund authority’s pension fund & 78 Inward transfers of pension rights Individual Incoming & Outgoing Transfers: Members in service on or after 1 April 2009 (dated 26 March 2010) SPPA letter 9 June 2011 on CETV factors HM Treasury Discount Rate Note (issued 26 October 2011) SPPA Email (28 November 2011) on CETV factors Factors for Individual Cash Equivalent & Club Transfers from January 2012 (version 4.1, dated 22 February 2012) Factors for Councillors Individual (Non-Club) Incoming Transfers (issued 27 March 2013) Previous Transfers guidance
Administration Regulation 81 and 39(5) – Changes of fund
DivorceCalculation of CETVs Pension sharing following divorce: Calculation of Cash Equivalents (dated 23 May 2011) HM Treasury Discount Rate Note (issued 26 October 2011) SPPA Email (28 November 2011) on CETV factorsApplication of Pension Debits Factors to use in calculation of Pension Debit for Divorced Members (issued 2 April 2012) SPPA cover email – Pension Debit factors (2 April 2012) Application of Pension Debit for Divorced Members (issued 7 March 2013) – Update to Table A (issued 21 February 2014)Application of Pension Credits Application of a Pension Credit to the former spouse/civil partner of the member (issued 20 December 2012) Pensions and Divorce SPPA – Divorce Calculation Update (issued 6 March 2009) Factors for Individual Cash Equivalent & Club Transfers from January 2012 (version 4.0, dated 13 January 2012) Factors for individual Cash Equivalent & Club Transfers (version 4.0, spreadsheet) SPPA cover email for version 4.0 Transfer Factor Suite (issued 23 January 2012) Pensioner Divorce CEV Factors Pensioner CEV Factors from 1 January 2012 (version 1.0, issued 18 January 2012) Pensioner CEV Factors from 1 Janauary 2012 (version 1.0, spreadsheet) Previous Divorce Guidance
Benefit Regulation 42 – Pension Debits Note on dates to be used in the calculation of the pension credit on pension sharing on divorce SPPA Email (28 November 2011) on CETV factors
Review of GAD Factors Progress of LGPS 2013 Factor Review (issued 11 April 2014) LGPS Scotland: list of actuarial factors and guidance (issued 11 April 2014)

Previous Guidance issued

Regulation
Benefit Regulations 13 and 14 and Administration Regulations 20, 21 and 36 – Additional PensionAdministration Regulation 36 – Employer’s payment following resolution to increase membership or award additional pension Purchase of Additional Pension – Applications of Additional Pension (issued 4 March 2009) Purchase of Additional Pension – Applications of Additional Pension version 1.2 (dated 29 September 2009) SPPA Email (28 November 2011) on CETV factors Purchase of additional pension – Elections that commenced prior to 1 April 2012 (issued 13 March 2013) Purchase of Additional Pensions – Elections on or after 1 April 2012 Purchase of Additional Pensions – Elections on or after 1 April 2012 (Spreadsheet of factors) SPPA cover email – Purchase of Additional Pension (2 April 2012) Return to current Purchase of Additional Pension guidance
Benefit Regulations 17 and 29 – Late Retirement Late Retirement – Retirements on or after 1 April 2009 (issued 4 March 2009) Late Retirement: Retirements on or after 1 April 2009 (dated 26 March 2010) Return to current Late Retirement guidance
Benefit Regulations 18(3) and 30(4) – Flexible Retirement and Choice of Early Payment of Pension (issued 4 March 2009) Transitional Provisions Regulations 3(2)(b) – Membership accrued before 1st April 2009: active members Guidance on Choice of Early Payment of Pension / Flexible Retirement (issued 2 April 2012) SPPA cover email – Early Retirement guidance (2 April 2012) Guidance on Choice of Early Payment of Pension / Flexible Retirement Return to current Early Retirement guidance
Administration Regulation 23 – Use of accumulated AVCs to provide additional pension under the Scheme Protected Regulation 65(8) – AVC Service Credits (dated 26 March 2010) Use of accumulated AVCs to provide additional pension under the Scheme (dated 25 February 2009) Return to current AVC Service Credit guidance
Administration Regulation 74 Rights to payment out fund authority’s pension fund & 78 Inward transfers of pension rights Factors for Individual Cash Equivalent & Club Transfers from January 2012 (version 4.0, dated 13 January 2012) Factors for individual Cash Equivalent & Club Transfers (version 4.0, spreadsheet) SPPA cover email for version 4.0 Transfer Factor Suite (issued 23 January 2012) Factors for Individual Cash Equivalent & Club Transfers from 1 October 2010 (version 3.1 dated 14 December 2010) SPPA cover email for version 3.1 Transfer Factor Suite Factors for Individual Cash Equivalent & Club Transfers from 1 October 2010 (version 2.1 dated 27 September 2010) Actuarial Factors for Individual Cash Equivalent & Club Transfers from 1 October 2008 (version 1.1 issued 4 December 2008) Return to current transfer guidance
DivorceApplication of Pension DebitsApplication of Pension Debit for Divorced Members (issued 25 May 2011) Pensioner Divorce CEV Factors Pensioner Cash Equivalent Factors effective from 1 October 2010 (version 2.1, issued 29 September 2010) Pensioner Cash Equivalent Factors effective from 1 October 2008 (issued 24 November 2008) [Return to current guidance]
Benefit Regulation 39 – Commutation: small pensions Trivial Commutation: Lump sums paid on or after 1 April 2009 (dated 26 March 2010) Return to current trivial commutation guidance

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