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Circulars
The SPPA communicates with the fund administering authorities about the LGPS in the form of letters advising about policy changes, consulting interested parties about draft amendment regulations or providing guidance on a variety of issues. This information, where appropriate, is then disseminated by the administering authorities to employing authorities and pension scheme members.
Joint Circular - Police, Fire and Local Government
Circular 2009/1 (pdf 356kb) - issued on 28th May 2009. This joint circular provides information on Regulations which introduce a new entitlement for those pensioners affected by the double indexation of Guaranteed Minimum Pension (GMP).
2009
Circular 2009/4 (pdf 102 kb) - issued on 29th May 2009. This circular provides information on Regulations which amend the Local Government (Discretionary Payments and Injury Benefits) (Scotland) Regulations 1998.
These Regulations and Executive Note can be accessed on the following links:
SSI 2009 No. 187 and Executive Note
Circular 2009/3 (pdf 97kb) - issued on 20th March 2009. This circular provides information on Regulations which amend the 3 sets of Regulations which will govern the new Local Government Pension Scheme (LGPS) in Scotland being introduced on 1 April 2009. These Regulations were laid in the Scottish Parliament on 9 March 2009 and come into force on 1 April 2009.
These Regulations can be accessed on the following links: SSI 2009/93 and Executive Note
Circular 2009/2 (pdf 133 kb) - issued on 20th March 2009. This circular provides information on the Pensions Increase (Review) Order 2009 SI 2009/692 and Explanatory Note
Multipliers for “preserved” pensions and lump sums can be accessed on the HM Treasury website on their Public Service Pensions / Pensions Increases page.
Circular 2009/1 (pdf 25kb) - issued 12th February 2009. This circular provides updated information on Version 2 of the Statutory Guidance in respect of Tiered Contribution Rates for the new LGPS Scotland. The guidance can be accessed on the link below.
IMPORTANT NOTE: This version replaces Version 1 which was issued under Circular 2008/3 in June 2008.
LGPS Statutory Guidance - Assessment of Member Contribution Rates Version 2 (pdf 91Kb)
2008
Circular 2008/4 (pdf 57 kb) - issued 16th December 2008. This circular was issued to Administering Authorities and provides information on the Local Government Pension Scheme - Guaranteed Minimum Pension (GMP) entitlement.
Circular 2008/3 (pdf 93Kb) - issued 26th June 2008. This circular provides information on Statutory Guidance in respect of Tiered Contribution Rates for the new LGPS Scotland, this document can be accessed on the link below. The Guidance has been developed to enable employers to assess the correct contribution rate for members from 1st April 2009. The circular also advises on the Equality Impact Assessment carried out by SPPA which can be accessed on the link below.
LGPS - Statutory Guidance - Assessment of Member Contribution Rates (pdf 88Kb)
Equality Impact Assessment (pdf 72Kb)
Circular 2008/2 (pdf 205Kb) - issued 17th June 2008. This circular provides information on the three sets of Regulations which set out the new Local Government Pension Scheme in Scotland. These Regulations were laid in the Scottish Parliament on 6 June 2008 and come into force on 1 April 2009. There are 3 annexes to this circular which can be accessed on the appropriate links below. The Regulations and their respective Executive Notes can also be accessed by following the appropriate links.
Annex A (pdf 18Kb) - Features of the new LGPS (Scotland)
Annex B (pdf 25 Kb) - Derivation Table of the LGPS(S) Benefit Regulations
Annex C (pdf 37Kb) - Derivation Table of LGPS(S) Administration Regulations
SSI 2008/230 Benefits, Membership and Contributions Regulations and Executive Note
SSI 2008/228 Administration Regulations and Executive Note
SSI 2008/229 Transitional Provisions Regulations and Executive Note
Circular 2008/1 (pdf 48Kb) - issued 14th March 2008. This circular provides information on the Pensions Increase (Review) Order 2008 SI 2008/711 . Multipliers for “preserved” pensions and lump sums can be accessed on the HM Treasury website on their Public Service Pensions / Pensions Increases page.
2007
Circular 2007/4 (pdf 61 Kb) - issued 27th November 2007. This circular provides information on amendments to the Local Government Pension Scheme (Scotland) Regulations 1998 and the Local Government (Management and Investment of Funds) (Scotland) Regulations 1998. The new regulations introduce a facility for civil partnership members to purchase pre-April 1988 service, at full cost to the members and also make minor amendments to clarify certain tax changes introduced in 2006 under the Finance Act 2004. There are also changes to the Management and Investment of Funds Regulations which amend the limits on investment by fund administering authorities under stock-lending arrangements. Click on the following links to access SSI 2007/514 and the Executive Note.
Circular 2007/3 (pdf 64Kb) - issued 28th March 2007. This circular provides information on the Pensions Increase (Review) Order 2007 SI 2007/801. Multipliers for “preserved” pensions and lump sums can be accessed on the HM Treasury website on their Public Service Pensions / Pensions Increases page.
Circular 2007/2 (pdf 52Kb) - issued on 21st February 2007. This circular provides information on amendments to the Local Government Pension Scheme Regulations 1998. The new Regulations provide access to the LGPS to councillors, taking on board the recommendations of SLARC, and also provide for the option mentioned above to purchase pension entitlement in respect of years served since 1995. The Regulations also insert VisitScotland into the Schedule of Scheme Employers to allow staff of the new body access to membership of the scheme. Click on the following links to access SSI 2007/71 and Executive Note & RIA
Circular 2007/1 (pdf 50Kb) - issued on 8th January 2007. This circular provides information on amendments to the Local Government (Discretionary Payments and Injury Benefits) (Scotland) Regulations 1998. The new regulations remove the formula that currently determines, upon the basis of age and service, the level of discretionary lump sum compensation that can be provided in the case of early retirement on grounds of efficiency or redundancy, but there is no change in the maximum limit that can be awarded, which remains at 66 weeks pay. The circumstances under which payments may be made and the level of such payments will be a matter of policy on the part of the employer. The Regulations also remove some age and service related pre-conditions for the payment of compensation. Click on the following links to access SSI 2006/609 and Executive Note
2006
Circular 2006/3 (pdf 56Kb) - issued 30th October 2006. This circular provides information on amendments to the Local Government Pension Scheme (Scotland) Regulations 1998. These regulations remove the Rule of 85 from the Scheme from 1st December 2006 in order to comply with the terms of the EC Directive (2000/78/EC) on equality in the workplace. The regulations provide transitional protection to existing scheme members who will be 60 and who satisfy the 85 year rule by 31 March 2020; other existing members will not be subject to actuarial reduction in relation to any service before 1st April 2008. Click on the following links to access SSI 2006/514 and Executive Note
Circular 2006/2a (pdf 60 Kb) - issued 3rd October 2006. This circular provides information on amendments to the Local Government Pension Scheme (Scotland) Regulations 1998. These regulations introduce significant flexibilities into the scheme's legal framework to reflect the simplified tax regime provided by the Finance Act 2004. Click on the following links to access SSI 2006/468 and Executive Note
Circular 2006/2 (pdf 65Kb) - issued 27th March 2006. This circular provides information on the Pensions Increase (Review) Order 2006. SI2006No741 and Multiplier Tables at Pensions Increases.
Circular 2006/1 (pdf 52Kb) - issued 24th March 2006. This circular provides information on amendments to the Local Government Pension Scheme (Scotland) Regulations 1998 which were necessary amendments to implement the provisions of the Transport (Scotland) Act 2005. Click on the following links to access SSI 2006/123 and Executive Note.
2005
Circular 2005/4 (pdf 56Kb) - issued 24th November 2005 draws attention to the making of the Local Government Pensions etc (Civil Partnership) (Scotland) amendment Regulations 2005 (S.S.I. 2005/554). A copy of this SSI can be accessed via the Scottish Legislation Web Pages at www.legislation.hmso.gov.uk/stat.htm. These regulations make changes to The Local Government Pension Scheme (Scotland) Regulations 1998, The Local Government (Discretionary Payments and Injury Benefits) (Scotland) Regulations 1998 and The Local Government Pension Scheme (Transitional Payments) (Scotland) Regulations 1998. The new regulations come into force on 5th December 2005 and make the necessary amendments to implement the survivor pension provisions of the Civil Partnership Act 2004.
Circular 2005/3 (pdf 46Kb) - issued on 28th June 2005 draws attention to the making of the Local Government Pension Scheme (Scotland) Amendment (No.2) Regulations 2005 (S.S.I. 2005/315). A copy of this SSI can be accessed via the Scottish Legislation Web Pages at www.legislation.hmso.gov.uk/stat.htm . These regulations make changes to the principal Regulations in relation to matters concerning former staff of Scottish Homes and the Scottish Special Housing Association.
Circular 2005/2 (pdf 66Kb) - issued on 13th June 2005 draws attention to the making of the Local Government Pension Scheme (Scotland) Amendment Regulations 2005 (S.S.I. 2005/293). A copy of this SSI can be accessed via the Scottish Legislation Web Pages at www.legislation.hmso.gov.uk/stat.htm . These regulations make various changes to the principal Regulations, in particular relating to paternity and adoption leave, admission agreements and adds a new provision concerning the use of the accumulated value of members' AVCs. New provisions have also been made for administering authorities to provide Annual Benefit Statements to all active, deferred and pension credit members, authorites are also required to prepare, maintain and publish a written funding strategy statement.
Circular 2005/1 (pdf 65Kb) - issued on 5th April 2005 gives details of the Pensions Increase (Review) Order 2005
2004
Circular 2004/3(pdf 134Kb) - issued on 14 June 2004 enclosing a set of draft regulations for consultation, the Local Government Pension Scheme (Scotland) (Amendment No. 2) Regulations 2004. The “Phase 1” amendments(pdf 125Kb) which make various essentially non-controversial amendments to the principal Regulations.
Circular 2004/2(pdf 80Kb) - issued on 23 April 2004 which drew attention to the making of the Local Government Pension Scheme (Management and Investment of Funds)(Scotland) Amendment Regulations 2004 (S.S.I. 2004/134). A copy of this SSI can be accessed via the Scottish Legislation Web Pages at www.legislation.hmso.gov.uk/stat.htm These regulations provide LG fund authorities with the opportunity to increase their exposure to certain types of investments.
2003
Circular 2003/1(pdf 79Kb) - issued on 14 November 2003 informed administering authorities about, and enclosed copies of, consultation documents issued by the Office of the Deputy Prime Minister on 7 November 2003 concerning proposed changes to the LGPS in England and Wales, following the publication of the Department for Work and Pensions’ Green Paper last year, “Simplicity, Security and Choice.” The letter invited addressees to comment on the proposals, and informed them of the possible timetable for introducing similar changes to the LGPS in Scotland. ODPM’s letter can be accessed on their website - under “Available Documents”.