Important updates on the running of the scheme and your responsibilities as an employer will be posted here. These supplement the regulations that are available from the SPPA and our new LGPS area that can be accessed by clicking here.
For example, you can download a copy of Pensions in partnership:
Pensions in partnership (July 2010)
Pensions in partnership (June 2010)
Pensions in partnership (May 2010)
Pensions in partnership (April 2010)
Pensions in partnership (Mar 2010)
Pensions in partnership (Feb 2010)
Pensions in partnership (Jan 2010)
Minutes from the SPFO Administrators Forum are also available:
You can also download a copy of Richard McIndoe's summary letter of June 2008 about the Actuarial Valuation 2008 and his letter re valuation of 3 Nov 2008.
You will also receive technical bulletins by email or post. It is important that you keep us updated with any changes in your organisation’s contact details and situation so that we can contact you with the latest news. You can contact us via this website.
Technical Bulletins
|
Bulletin No. |
Issue Date |
Subject |
|
Technical Bulletin 1 |
August 2002 |
Introduction to technical bulletin concept/ earnings cap for 2002
|
|
Technical Bulletin 2
|
January 2003 |
2003 Actuarial Valuation (draft)
|
|
Technical Bulletin 3
Technical Bulletin 3A
|
March
2003 |
2003 Actuarial Valuation confirmation
Remuneration and additional voluntary contributions
|
|
Technical Bulletin 4
|
March
2003 |
FRS17
|
|
Technical Bulletin 5 |
April
2003 |
Returning Officers fees (Unitary Authorities only)
|
|
Technical Bulletin 6 |
January 2004 |
Simplification of Inland Revenue rules on taxation on pensions and Lifetime Limits
|
|
Technical Bulletin 7 |
January 2004 |
Reg. 121 employer's consent for transfer request where application is made outwith initial year of joining
|
|
Technical Bulletin 8 |
May
2004 |
Reminder to employers re implications involved when LGPS pensioner is re-employed
Taxation of Termination Payments on Early Retirement (Income Tax (Earnings and Pensions) Act 2003 Section 401 – 407 i.e. tax on termination benefits in excess of £30,000
|
|
Technical Bulletin 9
|
August 2004 |
Concurrent employments
Separate records and contributions split for each post even if posts with same employer
|
|
Technical Bulletin 10
|
January 2005 |
Maternity leave – LGPC Bulletin 133
|
|
Technical Bulletin 11 |
March
2005 |
Increase to Early Retirement Payments for Retirals after 1 April 2005 – 25% increase (interim measure) in strain costs. Hymans correspondence of 9th February 2005 also issued.
|
|
Technical Bulletin 12
|
August 2005 |
The Local Government (Scotland) Amendment Regulations 2005 (SSI 2005/293)
|
|
Technical Bulletin 13 |
October 2005 |
Equal pay settlements (includes extract from Regulation 12 LGPS (Scotland) 1998 Regulations
Issues: should pension contributions be deducted from settlement payments made; and should payments made count in the calculation of final salary for those employees nearing retirement?
|
|
Technical Bulletin 14 |
December 2005 |
The Civil Partnership Act 2004
The Local Government Pensions etc (Civil Partnership) (Scotland) Amendment Regulations 2005
Effective from 5 December 2005 the Civil Partnership Act allowed same sex partners to register a civil partnership
LGPS Regs amended (via SSI 2005 No.554) to take Act into account. Once partnership has been legally registered surviving dependant's benefits will be payable. Provision applies to current, deferred and pensioner members on service accumulated after 5 April 1988 with benefits calculated in same way as spouse’s benefits. |
|
Technical Bulletin 15
Technical Bulletin 15(Appendix) |
February 2006
|
Changes to the Local Government Pension Scheme including the removal of the Rule of 85
|
|
Technical Bulletin 16
|
March
2006
|
Inland Revenue Tax Simplification
|
|
Technical Bulletin 17
|
July 2006 |
LGPS (Scotland) Amendment (No.2) Regulations Draft Changes July 2006
|
|
Technical Bulletin 18 |
October 2006 |
LGPS (Scotland) Amendment (No.2) Regulations 2006 (SSI2006/468)
|
|
Technical Bulletin 19
|
December 2006 |
85 year rule
LGPS (Scotland) Amendment (No.3) Regulations 2006 (SSI2006/514) |
|
Technical Bulletin 20
|
February 2007 |
Arrears of contributions – change of procedure
|
|
Technical Bulletin21 |
March
2007 |
Policy on abatement of pensions
for re-employed pensioners
|
|
Technical Bulletin22
|
May
2007
|
Retiral procedures |
|
Technical Bulletin 23 |
Apr
2008
|
Redundancy/efficiency retirement and strain on the Fund costs
|
|
Technical Bulletin 24 |
Aug
2008
|
LGPS Amendment Regs 2007
|
|
Technical Bulletin 25
|
Mar
2009 |
Change of policy on accepting Non Club Transfer Values |
|
Technical Bulletin 26
IDRP form |
Mar
2009
(updated
Feb 2010) |
Internal Disputes Resolution Process and form
(updated Feb 2010) |
|
Technical Bulletin 27 |
Apr
2009
|
New death in service procedure |
|
Technical Bulletin 28 |
Apr
2009
|
Certificate of material change in circumstances |
|
Technical Bulletin 29 |
May
2009 |
Employers benefit form guide |
|
Technical Bulletin 30 |
Oct
2009 |
Amendments to LGPS regulations |
|
Technical Bulletin 31 |
Jan
2010 |
Strain costs for early leavers |
|
Technical Bulletin 32
Technical Bulletin 33 |
May
2010
July
2010 |
Changes to SPFO Teams and contact details
Dealing with life expectancy of less than a year |