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Local Government Consultations 2017

The Local Government Pension Scheme (Scotland) Regulations 2018

Following the implementation of the reforms of the Local Government Pension Scheme from 1 April 2015, work has continued with practitioners to identify areas in the regulations that require clarification and correction. These amending regulations are the product of that work and contain other policy developments such as provisions as a result of the Pension Schemes Act 2015.

The bulk of the proposed amendments in the draft Regulations are to clarify existing provisions or arise from changes suggested by stakeholders and to which SPPA has agreed. There are changes which relate to the Taxation of Pensions Act 2014 and are in relation to AVC provision, the Annual Allowance (scheme pays) and to Auto-enrolment. These regulations also introduce further flexibility to assist fund authorities and employers to address funding liabilities when a body ceases to be a scheme employer.

Consultation Letter
LGPS Regulations
Annex A
Annex B - Printable Response Form

This consultation ends on Monday 15 January 2018.

Link to Scottish Government Website