Lifetime allowance

Last edited: Sep 29, 2026 Published: Apr 23, 2026

Guidance on the calculation of the capital value of a member’s LGPS benefits in order to compare the capital value against the member’s lifetime allowance and to make adjustments where relevant. The lifetime allowance was abolished from 6 April 2024.

DatedOperative dateDocument(s)Extant?
27 July 202328 July 2023Factor spreadsheet version 2023-04
Covering letter
No
18 February 20191 April 2019Covering letter
Guidance
No
16 April 201629 April 2016Guidance
Covering letter
No
August 2015N/AGuidanceNo
31 March 20141 April 2014Guidance
Covering letter
No