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Technical bulletins

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 the Administrators Forum Minutes of 1 May 2008 or Administrators Forum minutes of 300608 or Admin Forum minutes of 7 Oct 2008.

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

 

 

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

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


 

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