LGPS Regulations and Guidance

Elections on or after 1 April 2014

Guidance on the amount of contributions to be paid by a member purchasing additional pension under the LGPS Regulations 2013, or by an employing authority purchasing additional pension for a member under the LGPS Regulations 2013.

Elections from 1 April 2012 to 31 March 2014

Guidance on the purchase of additional pension for elections between 1 April 2012 and 31 March 2014 under the LGPS (Benefits, Membership and Contributions) Regulations 2007.

Elections on or after 1 April 2008 and before 1 April 2012

Guidance on the purchase of additional pension for elections on or after 1 April 2008 and before 1 April 2012 under the LGPS (Benefits, Membership and Contributions) Regulations 2007.

Guidance on the purchase of additional survivor benefits for elections made prior to April 2014 under the LGPS (Benefits, Membership and Contributions) Regulations 2007.

Offset elections made on or after 1 April 2014

Guidance on the reduction of a member's pension rights following an election for an annual allowance charge to be met by the Scheme (election made on or after 1 April 2014.

Offset election made prior to 1 April 2014

Guidance on the reduction of a member's pension rights following an election for an annual allowance charge to be met by the Scheme (election made prior to 1 April 2014).

AVC contracts entered into on or after 1 April 2014

Guidance on the use of accumulated AVCs to provide additional pension under the Scheme where AVCs commenced on or after 1 April 2014.

AVC contracts entered into prior to 1 April 2014

Guidance on the use of accumulated AVCs to provide additional pension under the Scheme where AVCs commenced prior to 1 April 2014.

Guidance on the conversion of lump sum into pension under regulation 58(1) of the LGPS Regulations 1997.

Guidance on the reduction in benefits for members who retire before they have a right to take unreduced benefits, ie. on the voluntary early payment of pension.

Guidance on flexible retirement and how any benefits under earlier regulations paid to a member on flexible retirement shall be taken into account in any subsequent calculation of his or her benefits.

Guidance on the transfer payment made from one fund to another when a member aggregates a past period of service with a current period.

In March 2015, DCLG issued a letter clarifying the relevant date to be used in interfund transfers.

Guidance on late retirement increases to benefits payable after normal pension age.

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.

Guidance on calculating the capital value of a member's accrued rights, for the purposes of determining the maximum lump sum the member may take at retirement.

Guidance for applying the McCloud remedy to retrospective cases

Debited member has been a member of the LGPS after 31 March 2014 and the transfer date is after 31 March 2014

Debited member left the LGPS before 1 April 2014 or the transfer date is before 1 April 2014

Transfer date is on or after 1 April 2014

Guidance on the debit applied to a member's pension following a pension sharing order where the transfer date is on or after 1 April 2014.

Transfer date is before 1 April 2014

Guidance on the debit applied to a member's pension following a pension sharing order where the transfer date is prior to 1 April 2014.

Factors and guidance for cash equivalent transfers on divorce. The guidance documents dated before 1 November 2020 should be read in conjunction with the guidance document Pension sharing following divorce: Calculation of Cash Equivalent dated 8 April 2011.

Guidance to determine the transfer share that applies when the administering authority changes in connection with probation service arrangements.

Guidance on the conversion of accumulated AVCs to transfer credits under regulation 66(8) of the LGPS Regulations 1997.

For Club transfers, the public sector transfer Club memorandum and other associated documents can be found under Other Government documents.

Relevant date is on or after 1 April 2014

Guidance on the earned pension credited to a member's pension account where a transfer value has been accepted and in respect of transfers out of the LGPS.

Non-Club transfers where relevant date is prior to 1 April 2014

Guidance on individual incoming and outgoing non-Club transfers with relevant dates prior to 1 April 2014

Guidance on the calculation of the amounts payable on the trivial commutation of a member's pension.