Bulletin 283

LGPS England & Wales

• Share details of the new website and guide with your colleagues, Scheme employers and other stakeholders
• Note how the TCLSDB limit applies when paying any top-ups due to survivor benefit equalisation and update your processes accordingly
• Any administering authorities that are affected by the LGR review may need to update any communications already sent to members on this topic
• Share details of the Employer Role training with your Scheme employers
• Share information about the Board Annual Assembly with pension board and committee chairs
• Fill out the speaker expression of interest form if you are interested in speaking at future Board events

All administering authorities

• Review the updated GAD factors and version 4.0 of the transitional table and ensure that your processes, systems and calculations are updated accordingly
• Identify any ongoing ASBC arrangements that will continue beyond 31 March 2027 and ensure that contributions payable from 1 April 2027 are recalculated using the new factors
• review the PASA toolkit and consider whether to develop any reports on post dashboard use member behaviour

LGPS England & Wales

New website for LGPS administrators and employers

We have launched a new website for LGPS administrators and employers in England and Wales. The URL of the website remains the same: www.lgpsregs.org, but we have made changes to the design and structure of the site.

You will see significant changes to the training and qualifications, employer guidance and administrator guidance pages. There will also be changes to the way you submit technical queries to us, update your fund’s contact details and notify us of jobs you want to advertise on the site. To help you navigate the new site, we have produced a short guide to the new website for LGPS employers and administrators.

Anyone can subscribe to receive email updates when the website is updated. This will replace the current bulletin notifications based on the limited number of email addresses stored in our contacts system. The main pages of the site include a ‘Get email updates button’ for this purpose.

If you have feedback about the new site, you can use the ‘I have feedback’ button at the foot of each page on the site.

Government Reshuffle July 2026

The recent Government reshuffle following the change in Prime Minister has resulted in the following:

• Angela Rayner MP has been appointed Secretary of State for Housing, Communities and Local Government, succeeding Steve Reed MP
• Jim McMahon MP has been appointed Minister of State for Local Government and Homelessness, with responsibility for the LGPS (England and Wales), succeeding Alison McGovern MP
• Pat McFadden MP remains Secretary of State for Work and Pensions
• Torsten Bell MP continues to serve as Parliamentary Under-Secretary of State, Minister for Pensions
• John Healey MP has been appointed Chancellor of the Exchequer, succeeding Rachel Reeves MP.

TCLSDBs and survivor equalisation

In Bulletin 276, we stated that administering authorities do not need to take account of any trivial commutation lump sum death benefit (TCLSDB) paid previously when assessing the maximum amount that can be paid as a TCLSDB.

We have since been made aware that this is incorrect. Any TCLSDB paid previously must be included when determining whether the total value of TCLSDB payments remains within the £30,000 limit.

For example, an administering authority pays an initial TCLSDB of £15,000 and later identifies that a survivor equalisation top-up of £16,000 is due. In this case, only £15,000 of the top-up can be paid as a TCLSDB, as the combined value of the payments cannot exceed the £30,000 limit. The remaining £1,000 cannot be treated as a TCLSDB.

We expect very few LGPS cases to involve combined TCLSDB payments exceeding £30,000. However, where an administering authority identifies such a case, it should email the relevant details to [email protected]. We will liaise with MHCLG to determine how the amount above the limit should be treated.

Review of Local Government Reorganisation launched

On 7 September 2026, the Government launched a review of Local Government Reorganisation (LGR). The review covers decisions on Essex, Hampshire, Norfolk and Suffolk, and plans for 14 other areas. You can read more about the timeline and areas affected on the Gov.uk page Local government reorganisation: Policy and programme updates. See also the article in this bulletin covering the SAB statement on the LGR review.

Other news and updates

Team news

We are pleased to welcome two new members to the LGA pensions team.

Claire McDines has joined as a Training and Development Adviser. Claire previously worked as an Associate Consultant in Hymans Robertson’s LGPS governance, administration and projects team.

Diana Brake has joined as a Programme Support Officer. Diana already worked for the LGA and has recently transferred to the pensions team. These appointments fill existing vacancies within the team and do not represent the creation of new posts.

Updated GAD factors – third batch released

On 7 September 2026, Steven Moseley emailed administering authorities in England and Wales with a letter from MHCLG confirming that the third batch of updated Government Actuary’s Department (GAD) factors, issued as workbook 2026-03, has been released. Annette Greenslade from the Scottish Public Pensions Agency (SPPA) emailed the corresponding factors to administering authorities in Scotland on 7 September 2026.

The third batch concludes the 2026 review of the LGPS factors. The review was required following the change to the SCAPE discount rate on 19 May 2026. The revised factors have been issued in a series of releases. We covered:

• the SCAPE discount rate change in Bulletin 279
• the first batch of updated factors in Bulletin 280, and
• the second batch in Bulletin 281.

The third batch includes updated factors for annual allowance scheme pays offsets and additional survivor benefit contributions (ASBCs).

The Cabinet Office has separately issued updated Club factors, which come into effect from 1 October 2026. The Club factors are published in a separate worksheet on the GAD website and are not included in workbook 2026-03.

Version 4.0 of the transitional table contains the implementation instructions and transitional arrangements for the new factors, including the Club factors.

You can access the third batch of factors and the latest version of the transitional table on the:

• Actuarial guidance (England and Wales) page of www.lgpsregs.org
• Actuarial guidance (Scotland) page of www.scotlgpsregs.org.

PASA Public Sector Working Group

The Pensions Administration Standards Association (PASA) has launched a Public Sector Working Group (PSWG), bringing together expertise from across the public sector pensions community.

Head of Pensions at the LGA, Clair Alcock, chairs the group and Lorraine Bennett, Principal Pensions Advisor in the LGA Pensions Team, is also a member. Jo Darbyshire OBE, Chief Executive Officer at LPPA, is the Board sponsor.

The working group will focus on data and digital, member experience, governance, resilience, procurement, regulatory change and communications. You can read more about the PSWG and its members on the PASA website.

LGPC minutes published

The draft minutes from the Local Government Pension Committee (LGPC) meeting held on 20 July 2026 are available on the:

• LGPC minutes (England and Wales) page of www.lgpsregs.org
• LGPC minutes (Scotland) page of www.scotlgpsregs.org.

At the meeting, the committee discussed:

• the administrative impact of recent Scheme changes
• legal advice on topics affecting administrators
• Scheme Advisory Board workstreams
• an update from LGPS Northern Ireland
• the latest on events delivered by the LGPC training team.

The minutes will be agreed at the next meeting on 23 November 2026.

McCloud remedy

Independent review of the McCloud remedy in the NHS Pension Scheme

The Government has published a report on the independent review of the NHS Business Services Authority’s (NHSBSA) delivery of the McCloud remedy for the NHS Pension Scheme.

The review was commissioned in response to missed delivery milestones and concerns regarding implementation of the McCloud remedy for NHS Pension Scheme members. The report identifies areas requiring continued attention. Some of these will also be relevant to LGPS administering authorities and include:

• staff culture towards problems
• documentation of decisions
• well-defined governance structure and escalation routes
• well-defined governance structure and escalation routes
• board member expertise and understanding of programme delivery risks
• key person risk
• recruitment challenges
• software system development.

Pensions dashboards

Relevant members – update from TPR

TPR has provided an update following the recent clarification of a ‘relevant member’ in its dashboards guidance. It has been made aware of industry concerns about updating systems to exclude active or deferred benefits, where a member has taken one benefit but continues to hold others under the scheme.

TPR has confirmed that administering authorities may be able to provide dashboard information for such members where they are satisfied that the processing is supported by a legitimate interests assessment (LIA) under data protection legislation. TPR has signposted the Information Commissioner’s Office (ICO) LIA template as a possible framework for undertaking this assessment.

Given the potential implications across the LGPS, we have commissioned legal advice on the data protection and dashboards aspects of this issue. Subject to the outcome of that advice, we intend to undertake a scheme-wide assessment of the position and provide further guidance to administering authorities.

At this stage, individual administering authorities may wish to hold off on commissioning their own legal advice or carrying out separate legitimate interests assessments. We will share further information once the legal advice has been received and a sector-wide approach has been considered.

PASA publishes toolkit on post-use member behaviour

On 1 September 2026, PASA published a new Post-Use Member Behaviour Toolkit.

Developed in collaboration with the Pensions Regulator (TPR), the toolkit is designed to help administrators and scheme managers understand how member behaviours may change once pensions dashboards become widely available. You can read more about the purpose of the toolkit in the PASA press release.

The toolkit complements PASA’s existing Compliance Monitoring Guidance, which focuses on the monitoring requirements set out in the pensions dashboards regulations. In contrast, this new guidance concentrates on the operational and behavioural impacts that dashboards may have on schemes and administrators.

The toolkit also outlines a range of reporting measures that administering authorities may wish to monitor and indicates whether the relevant management information is likely to be available through existing reporting processes.

PDP blog on the dashboard testing process

The Pensions Dashboard Programme (PDP) has published a blog called Refining the MoneyHelper Pensions Dashboards consumer testing process. The blog covers:

• what PDP has learned from early dashboard testing
• the introduction of a more streamlined approach to testing from 1 September
• how to sign up to test the dashboard as an industry expert or invite members to take part in testing.

Training

2026 training programme

Our 2026 training programme brings you a full calendar of engaging, practical, tutor-led courses.

Bookings are processed on a first come, first served basis. To ensure fairness, each topic is limited to five delegates per organisation.

If you are unable to secure a place on a course or require more than five places, please email [email protected] with details of the course(s) you wish to attend, including the number of places you require and your preferred format – online or in person. We will maintain a waiting list and consider running additional sessions if demand is sufficiently high.

More information on all our courses and their content is available on the Training and Development pages of www.lgpsregs.org.

Aggregation – England and Wales

• Aggregation training – Online 29 October 2026 (1 place remaining)
• Aggregation training – London 2 December 2026

Employer Role – England and Wales

• Employer Role training – Online 27 October 2026 (1 place remaining)
• Employer Role training – Online 26 November 2026

If you have any further enquiries, please contact us at [email protected].

Fundamentals training open for booking

Fundamentals is our three-day training course aimed at councillors and others who attend pension committee and local pension board meetings. Past delegates include representatives of trade unions and employers, and officers who support committees and boards.

This training course provides an overview of the LGPS. It covers current issues relating to the administration, investments and governance of the scheme. All sessions are delivered by experts in their field.

Attending all three days of the course will support delegates to gain the knowledge and skills required by legislation.

Course dates and locations

The course consists of one day of training each month for three months. Participants can choose to attend a combination of options to complete days one, two and three of the training.

We are running the training in person in London and online. You can book through the LGA events website or use the individual event links below:

• Fundamentals Day 1 training – London 7 October 2026 – bookings now closed
• Fundamentals Day 1 training – Online 21 and 28 October 2026

• Fundamentals Day 2 training – London 5 November 2026
• Fundamentals Day 2 training – Online 20 and 27 November 2026

• Fundamentals Day 3 training – London 3 December 2026
• Fundamentals Day 3 training – Online 9 and 16 December 2026.

Please review the course programme for further details – note the timings apply to the in-person sessions only.

Each online session will be run over two days. You only need to complete one booking per day – this will automatically book you on both half days. Please note, it is not possible to book for one half day. The online sessions will be delivered using Zoom.

Please be aware that places are limited and fill quickly every year, so we strongly encourage early booking to avoid disappointment

LGPS Governance Conference 2027

The LGPS Governance Conference is the leading event for everyone involved in LGPS governance. Whether you are an officer, pension committee member, local pension board representative, trade union or employer representative, this conference brings together LGPS professionals for two days of insightful discussions, expert analysis and valuable networking.

The 2027 conference will be held in Harrogate on Thursday 28 and Friday 29 January 2027. Delegates can attend in person or online.

The conference promises an insightful and comprehensive programme, including:

• Smarter communication for better member engagement: Explore the latest research into levels of financial awareness and how this can be translated into real-world delivery
• Pensions dashboards: Get up to speed on dashboard readiness
• Investment governance: from strategy to implementation: This panel session examines how pools work with their officers and shareholders
• MHCLG update: Receive a direct update from MHCLG covering regulatory changes, consultations and national strategy
• Delivering the pension administration strategy: Explore how LGPS funds successfully deliver their pension administration strategies
• The new golden triangle: Hear reflections from a pension committee chair, an independent person, and an LGPS senior officer
• Investment outlook: An expert view on economic and market trends
• Roger and out: A fireside chat with Councillor Roger Phillips, reflecting on the last ten years of the LGPS and what the future might look like.

You can view the full programme. Please note that spaces are limited and sell out quickly each year. To secure your place, book now to attend the LGPS Governance Conference 2027.

Don’t miss out on this opportunity to enhance your knowledge, network with peers and stay ahead in LGPS governance.

LGPS England & Wales Scheme Advisory Board (SAB)

Board statement on LGR review

Following the Government’s review of the Local Government Reorganisation (LGR) plans, MHCLG has confirmed that the deadlines set out in its guidance for funds considering changes to their administering authority no longer apply.

The MHCLG letter to administering authorities also confirms that any change to the administering authority should be considered on hold.

Although the timetable has been paused, the underlying considerations set out in the earlier guidance remain relevant. See SAB’s statement of 10 August for more information about the guidance and consideration as to where the pensions function could sit.

The Board will continue to seek clarity from Government on the implications of the wider LGR review, press for updated LGPS guidance once the revised timetable is known, and support funds in considering their longer-term governance and administrative arrangements.

Board publishes new report on the diversity pension gap

The Board co-sponsored a new report, Making pensions exciting: closing the diversity pension gap in the LGPS, which looks at the complex factors that can influence pension outcomes. The report, developed by Investors for Purpose:

• explores research undertaken with City of Westminster Pension Fund
• provides an understanding of members’ experiences, and
• presents valuable evidence to inform future discussion and recommendations on how the Scheme can continue to evolve and improve.

The Board thanks Investors for Purpose, the City of Westminster Pension Fund and Hymans Robertson for their contributions to this report.

SAB Local Pension Board forum

On 7 September 2026, Board Chair, Councillor Roger Phillips OBE hosted the first local pension board chairs’ forum, attended by chairs from 36 administering authorities. 

The forum provided a valuable opportunity for chairs to share experiences and discuss the opportunities and challenges within their roles. Through discussion and live polling, attendees identified governance reform, pooling, recruitment and retention and regulatory change as key issues. Encouragingly, 60 per cent of attendees reported that their authority felt fairly prepared for the forthcoming governance changes.

Feedback was overwhelmingly positive, with strong support for making the forum a regular feature of the Board’s engagement programme. The Board’s Secretariat thanks attendees for their openness and contributions. It will arrange future opportunities for local pension board chairs to connect.

Welcome event for new councillors with LGPS responsibilities

On 15 September 2026, the Board held a virtual welcome event for new councillors with LGPS responsibilities. Hosted by Board Chair, Councillor Roger Phillips OBE, the event was attended by 58 councillors from 27 funds. Attendees also heard from Clair Alcock, Board Secretary, on the Board’s role and priorities for the coming year.

Polling during the event highlighted the learning curve faced by those new to the LGPS, with attendees reporting varying levels of confidence in their understanding of the Scheme. Governance and pooling were identified as the topics where councillors had needed the most support, alongside investment, fiduciary duty, and developing a broader understanding of the LGPS and their responsibilities within it.

Board’s Annual Assembly 22 October 2026

The Board’s second Annual Assembly will take place on Thursday 22 October 2026 from 10:30am to 4:00pm at the Local Government Association offices in Smith Square.

The event is exclusively for pension committee and local pension board chairs and will be held in person only. This year’s theme is ‘Leading together: Shaping the future of the LGPS’.

Places are limited and registration will close shortly before the event. board and committee chairs should use the registration form if they would like to attend.

New Board webpage on investment in conflict areas

Due to the ongoing political sensitivity around responsible investment and investment in conflict zones, the Board has published a new Investment in conflict zones webpage. The page brings together all the Board’s work in this area including Board statements, correspondence with various Local Government Ministers and legal opinions commissioned by the Board. It also includes links to the earlier work done on Boycotts, Divestments and Sanctions.

Speaker expression of interest form – reminder

As reported in Bulletin 282, the Board has launched a speaker expression of interest form to support its programme of events and broaden the range of voices, experience and perspectives represented across the Scheme.

The form will help the Board’s Secretariat identify people from different roles and backgrounds who may be well-placed to contribute to future events, including those who may not usually put themselves forward as speakers. Registering an interest does not commit you to a particular event; it simply allows the Secretariat to contact you when a suitable opportunity arises. Officers at all levels and in all roles are encouraged to complete the form.

HMRC

Pension scheme newsletter 185

HMRC published pension schemes newsletter 185 on 24 September 2026. The newsletter includes articles on:

• plans to simplify the taxation of certain lump sum death benefits that exceed the lump sum and death benefit allowance
• closure of the Pension schemes online service.

LGA’s response to the consultation on NMPA transitional provisions

We have submitted a response to HMRC’s consultation on the draft Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order 2026. We covered the consultation, which closed on 28 September 2026, in Bulletin 282.

The draft regulations are intended to ensure that specified payments made on or after 6 April 2028 to members who are aged 55 or 56 on 5 April 2028 remain authorised payments for tax purposes, provided the member became entitled to those payments before 6 April 2028.

The consultation documents, including our response, are available on the:

• Non-Scheme consultations page (England and Wales) of www.lgpsregs.org, and
• Non-Scheme consultations page (Scotland) of www.scotlgpsregs.org.

HMRC event 22 reporting – pension savings statements

We have been made aware that some administering authorities may have been reporting event 22 in the wrong tax year on their HMRC Event Report.

Reportable event 22 arises where a scheme administrator is required to issue a standard pension savings statement automatically to a scheme member. This event should be reported in the HMRC Event Report for the tax year in which the statement is issued, rather than the tax year in which the member exceeds the annual allowance.

In some cases, administering authorities had instead reported event 22 for the tax year in which the annual allowance was exceeded. This results in the event being reported one year earlier than required.

Additionally, there was an error in pension schemes newsletter 184, which stated that scheme administrators should report event 22 “in the same tax year that they give the statement to the member”. We raised this issue with HMRC and sought clarification on both the reporting requirement and the action administering authorities should take where event 22 had been reported incorrectly.

HMRC agreed that newsletter 184 contained an error and has since corrected it. We have asked HMRC how to rectify early reporting of event 22 and are awaiting a response.

TPO

New TPO column: from the Ombudsman’s desk

The Pensions Ombudsman (TPO) has started a new column sharing insights from recent decisions and complaints. The first instalment of the TPO column considers how the Teachers’ Pension Scheme (TPS) handled a refund application in case – CAS-96095-S3W4. TPO praises the prompt action and proactive and transparent communication demonstrated by the administrator.Paragraph

TPO promotes its member guidance

As part of Pensions Awareness Week 2026, TPO promoted its range of member-focused guidance. The TPO member guidance covers:

• how to complain about a pension problem
• common pension complaint topics
• who can complain to TPO
• what TPO can and cannot do.

TPR

TPR enforcement approach published

On 8 September 2026, TPR published its Enforcement approach. The enforcement approach aims to:

• protect members from harm
• raise compliance and standards
• support a pension system that works in the best interest of members
• help create a strong, transparent and resilient pensions ecosystem that delivers secure benefits to members and contributes to economic growth.

TPR will prioritise enforcement activity by assessing three key factors: impact, scale and complexity, and assess the level of significance for each:

• high impact or scale cases will be prioritised
• high complexity cases will be pursued where they could deliver meaningful results for schemes, members and the wider system
• low scale and impact cases are less likely to result in formal enforcement action, but could be addressed through other regulatory responses such as communications, guidance or compliance-led enforcement.

Wider landscape

DWP consultation on small pot consolidation

On 15 September 2026, the Department for Work and Pensions (DWP) launched a consultation on small pot consolidation. The consultation sets out proposals for the implementation of automatic consolidation of deferred small pots through the establishment of consolidator schemes. The main aim is to tackle the increasing number of small pots across the pension system.

The consultation proposes that a deferred small pot would initially be eligible for consolidation if it:

• is held in a defined contribution, charge-capped default arrangement created since automatic enrolment was introduced on 1 October 2012
• has a value of £1,000 or less
• has received no contributions for at least 12 months.

The proposals will not apply to members’ main LGPS benefits because the LGPS is a defined benefit scheme. We also expect LGPS in-house AVCs to fall outside the proposed scope because schemes that provide money purchase benefits only through AVCs are excluded from the charge-cap regime. Administering authorities should be aware of the proposals in the event of member queries.

The consultation will close on 17 November 2026.

WPC call for evidence on pension adequacy

The Work and Pensions Committee (WPC) has launched a call for evidence on pensions adequacy. The inquiry will consider whether minimum automatic-enrolment contributions should increase and, if so, how the cost should be divided between employees and employers. It will also consider whether there is a case for reducing or removing the lower earnings limit and/or the earnings trigger for automatic enrolment.