ࡱ> 79456s kbjbj\\ J6ij6ijc  JVxZIIIIIIIiLOIV"xII""""I"I""68P >7II0J75P^5P,885PG"II J5P g:  Employers Policy Statement LGPS 2016 V2 dated 15 04 2016 Employer: 51cg Date of policy statement: 1st April 2025 Date for review: 31st March 2026 We are aware of our obligations under: regulation 58 of SSI 2014 No.164, the LGPS (Scotland) Regulations 2014 paragraph 2(2) of Schedule 2 to the LGPS (Transitional Provisions and Savings) (Scotland) Regulations 2014 regulation 61 of the Local Government Pension Scheme (Administration) (Scotland) Regulations 2008 (in respect of leavers between 1 April 2009 and 31 March 2015) regulation 105 of the Local Government Pension Scheme (Scotland) Regulations 1998 (in respect of leavers between 1 April 1998 and 31 March 2009 In developing our policy statement, we are aware that the LGPC has produced a document called Discretions Policies that contains tips for employers, see:  HYPERLINK "http://www.lgpsregs.org/index.php/scotland/admin-guides" http://www.lgpsregs.org/index.php/scotland/admin-guides Note: * in the following tables beside a regulation denotes the discretions where we are required to have a policy statement under the regulations Table 1 details our discretions from 01 04 15 in relation to post 31 03 15 active members and post 31 03 15 leavers. Table 2 details our discretions in relation to scheme members who ceased active membership on or after 01 04 09 and before 01 04 15. Table 3 details our discretions under the Local Government Pension Scheme (Scotland) Regulations 1998 (as amended) in relation to pre 01 04 09 scheme leavers. Table 4 details our discretions under the Local Government Pension Scheme (Scotland) Regulations 1987 (as amended) in relation to pre 01 04 98 scheme leavers. Table 5 details our discretions under the Local Government (Discretionary Payments and Injury Benefits) (Scotland) Regulations 1998 (as amended). TABLE 1 The following table details our discretions from 01 04 15 in relation to post 31 03 15 active members and post 31 03 15 leavers, being discretions under: the Local Government Pension Scheme (Scotland) Regulations 2014 [prefix R] the Local Government Pension Scheme (Transitional Provisions and Savings) (Scotland) Regulations 2014 [prefix TP] the Local Government Pension Scheme (Administration) (Scotland) Regulations 2008 [prefix A] the Local Government Pension Scheme (Benefits, Membership and Contributions) (Scotland) Regulations 2008 (as amended) [prefix B] the Local Government Pension Scheme (Transitional Provisions) (Scotland) Regulations 2008 [prefix T] the Local Government Pension Scheme (Scotland) Regulations 1998 (as amended) [prefix L] Regulation DiscretionEmployers policy on the exercise of this discretion R3(1)(bDecide which employees to nominate for membership (admission bodies)No new admissions  RSch 2, Part 2, para 12(c)Whether, in respect of an admission body providing a service in respect of outsourced work, to set off against payments due to that body any sums due from that body to the Fund The University will accept any sums due in respect of providing a service in respect of outsourced work, to be set off against payments due to the University.R9(1) to R9(4) Determine the rate of employees contributions The employees rate of contributions will be determined in accordance with these regulations R9(10) Determine intervals at which employees contributions are to be made The University will not be exercising this discretion.R16(2)(e)* & R16(4)(d)* Whether, how much, and in what circumstances to contribute to a shared cost APC scheme The University will not be exercising this discretion.R16(16) Whether to extend 30 day deadline for member to elect for a shared cost APC upon return from a period of absence from work with permission with no pensionable pay (otherwise than because of illness or injury, child-related leave or reserve force service leave) The University will not have a general policy to extend the 30 day deadline. The University may extend the time limit in exceptional circumstances such as the member not being informed of the right to repay contributions but each case will be decided on its individual meritsR17(1) & definition of SCAVC in RSch 1 Whether, and in what circumstances to contribute to a shared cost AVC scheme. The University will not be exercising this discretion.TP15(1)(b) & L65(8) & former L65(9)(b) Allow late application to convert scheme AVCs into membership credit i.e allow application more that 30 days after cessation of active membership (where AVC arrangement was entered into before 30/6/05) The University will not have a general policy to allow late application to convert scheme AVCs into membership credit but may do so if exceptional circumstances can be proved such as the member being unaware of this right. Each case will be considered on its individual meritsR19(2) No right to a return of contributions due to an offence of a fraudulent character or grave misconduct unless the employer directs a total or partial refund is to be madeThe University will not direct a return of contributions in the event of an offence of a fraudulent character or grave misconduct R20(1)(b) Specify in an employees contract what other payments or benefits, other than those specified in R20(1)(a) and not otherwise precluded by R20(2), are to be pensionable Elements of pay received by an employee other than those specified in these regulations and not otherwise precluded will only be pensionable if specified as such in the members contract of employmentR21(5) In determining Assumed Pensionable Pay, whether a lump sum payment made in the previous 12 months is a regular lump sum The University will not have a general policy to include a lump sum payment made in the previous 12 months is a regular lump sum. The University may exercise this discretion where a sound business case can be made for doing so or where other exceptional circumstances arise that make payment of those benefits justifiable.R22(6A) & R22(6B)Whether to extend the 12 month option period for a member to elect that post 2015 deferred benefits should not be aggregated with a new or ongoing concurrent employment The University will not be exercising this discretion.TP10(6)Whether to extend the 12 month option period for a member to elect that pre 2015 deferred benefits for a member who re-joined post 31 March 2015 can be aggregated to purchase an amount of CARE pensionNot applicable no new admissions so this situation would not arise. R29(5) & (13) Whether to grant application for early payment of benefits on or after age 55 and before age 60 The University will not have a general policy of granting early payment of benefits on or after age 55 and before age 60 but will consider requests on a case by case basis. The University may exercise this discretion where a sound business case can be made for doing so or where other exceptional circumstances arise that make payment of those benefits justifiableR29(6)* & TP11(2) Whether all or some benefits can be paid if an employee reduces their hours or grade prior to age 60 (flexible retirement) The University will not have a general policy of exercising this discretion but may exercise this discretion where a sound business case can be made for granting flexible retirement with immediate access to all or part of the members benefits. The University will consider requests on a case by case basis. R29(8)* and TPSch 2, para 2(1) Whether to waive, in whole or in part, any actuarial reduction on benefits paid on flexible retirement. Note: any resultant strain cost from the exercise of this discretion will be charged to the employer regardless of the members age at date of retirement.The University may waive, in whole or in part, the actuarial reduction on the benefits paid on flexible retirement where the sound business case for granting payment of benefits on flexible retirement in R29(6)* & TP11(2) above includes such a recommendation R29(8)* Whether to waive, in whole or in part, actuarial reduction on benefits which a member voluntarily draws before normal pension age, other than on the grounds of flexible retirement (where the member only has post 31/3/15 membership) Note: any resultant strain costs due to the exercise of this discretion will be charged to the employer regardless of the employees age.Not applicable no new admissions so this situation would not arise. TPSch 2, paras 1(2) and 2(1)* Whether to apply the 85 year rule for a member voluntarily drawing benefits, with employer consent, on or after age 55 and before age 60 (other than on the grounds of flexible retirement). The University will not have a general policy of exercising this discretion but may exercise this discretion where a sound business case can be made for applying the 85 rule in the case of voluntary early retirement. The University will consider requests on a case by case basis. TP3(1), TPSch 2, para 2(1) and B30(5)* Whether to waive on compassionate grounds any actuarial reduction on pre April 2015 benefits and to waive, in whole or in part, any actuarial reduction on post April 2015 benefits which a member voluntarily draws before normal pension age other than on the grounds of flexible retirement (where the member has both pre 1/4/15 and post 31/3/15 membership and is not subject to the 85 year rule) The University may consider waiving the actuarial reduction where exercising that discretion can be justified in terms of the sound businesses case made for initially paying those benefits or where other exceptional circumstances arise that make payment of those benefits justifiable. Each case will be considered on its individual merits.R30* Whether to grant additional pension to an active member or within 6 months of ceasing to be an active member by reason of redundancy or business efficiency (by up to 5,000 p.a.) The University will not have a general policy to grant additional pension to a member (by up to 5,000p.a.) but may consider doing so where a sound business case can be made for exercising this discretion. Each case will be considered on its individual meritsTP12(4) Whether to use a certificate produced by an IRMP under the 2009 Scheme for the purposes of making an ill health determination under the 2015 Scheme. The University will not have a general policy to use a certificate produced by an IRMP under the 2009 Scheme for the purposes of making an ill health determination under the 2015 Scheme. It will consider each case on its own individual merits using both the certificate produced by an IRMP and advice from its own Occupational Health Service. R89(1) & (8) R89(4) Whether to apply to Scottish Ministers for a forfeiture certificate (where a member is convicted of a relevant offence) and subsequently whether to direct that benefits are to be forfeited (other than rights to GMP but see R92 below) The University will apply for a forfeiture certificate where a member is convicted of a relevant offence and, following the issue of the certificate, direct that benefits are to be forfeited.R90(2) Whether to recover from the fund any monetary obligation or, if less, the value of the members benefits (other than transferred in pension rights or AVCs / SCAVCs) where the obligation was as a result of a criminal, negligent or fraudulent act or omission in connection with the employment and as a result of which the person has left the employment.The University will recover from Strathclyde Pension Fund the amount of loss in cases of criminal, negligence or fraudulent acts by a member.R92 Whether, if the member has committed treason or been imprisoned for at least 10 years for one or more offences under the Official Secrets Acts, forfeiture under R89 or recovery of a monetary obligation under R90 should deprive the member or the members surviving spouse or civil partner of any GMP entitlement The University will not have a general policy to exercise this discretion but may decide to do so. Each case will be considered on its individual meritsR93(4A)Decide whether to issue a Certificate of Protection if the member does not request one within 12 months of a reduction or restriction in payThe University will consult with SPFO and the fund actuaries in this regard.R96(1)(b) Agree to bulk transfer payment The University will consult with SPFO and the fund actuaries in this regard.R98(6) Extend normal time limit for acceptance of a transfer value beyond the 12 month time limit from joining the LGPS N/A no new admissionsTP3(6), TP4(6)(c), TP8(4), TP10(2)(a), TP17(2)(b) & B11(2) Whether to allow a member to select final pay period for fees to be any 3 consecutive years ending in the 10 years prior to leaving and ending on the anniversary of the date of leaving The University will allow a member to select final pay for fees to be any three consecutive years ending 31st March in the 10 years prior to leaving. The University agree that this will automatically be done by SPF.TP3(1)(a), A43(5) Issue a certificate of protection of pension benefits where eligible non-councillor member fails to apply for one (pay cuts / restrictions occurring pre 01 04 15) The University will not have a general policy to issue a certificate of protection of pension benefits where eligible non-councillor member fails to apply for one (pay cuts / restrictions occurring pre 01 04 15). But will consider each case on its individual merits.  TABLE 2 The following table details our discretions in relation to scheme members who ceased active membership on or after 01 04 09 and before 01 04 15, being discretions under: - the Local Government Pension Scheme (Administration) (Scotland) Regulations 2008 [prefix A] - the Local Government Pension Scheme (Benefits, Membership and Contributions) (Scotland) Regulations 2008 (as amended) [prefix B] - the Local Government Pension Scheme (Transitional Provisions) (Scotland) Regulations 2008 [prefix T] - the Local Government Pension Scheme (Transitional Provisions and Savings) (Scotland) Regulations 2014 [prefix TP] - the Local Government Pension Scheme (Scotland) Regulations 2014 [prefix R] - the Local Government Pension Scheme (Scotland) Regulations 1998 (as amended) [prefix L] Regulation DiscretionEmployers Policy on the exercise of this discretionB12* Whether, for a member leaving on the grounds of redundancy or business efficiency on or before 31st March 2015, to augment membership (by up to 10 years). The resolution to do so would have to be made within 6 months of the date of leaving. Hence this discretion is spent entirely after 30th September 2015The University will not have a general policy to augment membership of an active member by up to 10 years but may decide to do so where a sound business case can be made for exercising this discretion. Each case will be considered on its individual meritsAVC/SCAVC fundsTSch1 & L65(8) & former L65(9)(b)Allow late application to convert scheme AVCs into membership credit i.e. allow application more than 30 days after cessation of active membershipThe University will consult with SPFO and the fund actuaries in this regard on a case by case basis.A42(2)No right to a return of contributions due to an offence of a fraudulent character or grave misconduct unless the employer directs a total or partial refund is to be madeThe University will not direct a return of contributions in the event of an offence of a fraudulent character or grave misconductA43(5)Employer may issue a certificate of protection where an employee fails to apply for one.The University will issue a certificate of protection of pension benefits if requested by the employee within twelve months of the date of reduction. A certificate may be issued on application from the member outwith the 12 month period specified in the regulations if exceptional circumstances can be proved such as the employee being unaware of this facility.A45 (1) & (2) Whether Contribution Equivalent Premium (CEP) in excess of the Certified Amount (CA) recovered from a refund of contributions can be recovered from the Pension Fund The University will not have a general policy to recover a refund of contributions where a Contribution Equivalent Premium (CEP) is in excess of the Certified Amount (CA) from the Pension Fund. But will consider requests on a case by case basis A66 (2) & (6) A67 (1) & (2) Whether to apply for a forfeiture certificate (where a member is convicted of a relevant offence) and subsequently whether to direct that benefits are to be forfeited.The University will apply for a forfeiture certificate where a member is convicted of a relevant offence and, following the issue of the certificate, direct that benefits are to be forfeited.A68(2)Whether to recover from the fund any monetary obligation or, if less, the value of the members benefits (other than transferred in pension rights or AVCs / SCAVCs) where the obligation was as a result of a criminal, negligent or fraudulent act or omission in connection with the employment and as a result of which the person has left the employment.The University will recover from Strathclyde Pension Fund the amount of loss in cases of criminal, negligence or fraudulent acts by a member.A70(2) & (3)Whether to recover from the fund any financial loss caused by fraudulent offence or grave misconduct of an employee(who has left because of that) or amount of refund if lessThe University will recover from Strathclyde Pension Fund the amount of loss caused by fraudulent offence or grave misconduct of employee (who has left because of that), or the amount of refund if less.B11(2)Whether to allow a member to select a final pay period for fees to be any three consecutive years ending with 31st March in the 10 years prior to leaving.The University will allow a member to select final pay for fees to be any three consecutive years ending 31st March in the 10 years prior to leaving. The University agree that this will automatically be done by SPF.B30(2)*Whether to grant application for early payment of benefits on or after age 50/55 and before age 60The University will not have a general policy of granting early payment of benefits on or after age 50/55 and before age 60 but will consider requests on a case by case basis. The University may exercise this discretion where a sound business case can be made for doing so or where other exceptional circumstances arise that make payment of those benefits justifiable.B30(5)*Whether to waive, on compassionate grounds, the actuarial reduction applied to deferred benefits paid earlyThe University will not have a general policy to waive, on compassionate grounds, the actuarial reduction applied to deferred benefits paid early. But will consider each case on its individual merits. TABLE 3 The following table details our discretions under the Local Government Pension Scheme (Scotland) Regulations 1998 (as amended) in relation to pre 01 04 09 scheme leavers. Regulation DiscretionEmployers policy on the exercise of this discretion30(2)* Grant application from a post 31 03 98 / pre 01 04 09 leaver for early payment of benefits on or after age 50 and before age 60 The University may exercise this discretion where a sound business case can be made for doing so or where other exceptional circumstances arise that make payment of those benefits justifiable.30 (5)* Waive, on compassionate grounds, the actuarial reduction applied to benefits paid early for a post 31 03 98 / pre 01 04 09 leaver Note: any resultant strain cost from the exercise of this discretion will be charged to the employer regardless of the members age at date of retirement The University may consider waiving the actuarial reduction where exercising that discretion can be justified in terms of the sound businesses case made for initially paying those benefits or where other exceptional circumstances arise that make payment of those benefits justifiable. Each case will be considered on its individual merits.30 (7A)* Pre 01 04 09 opt outs only to get benefits paid from NRD if employer agrees N/A no new admissions so no opt outs33 (1)(b) Decide, in the absence from a post 31 03 98 / pre 01 04 09 leaver of an election from the member within 3 months of being able to elect, which benefit is to be paid where the member would be entitled to a pension or retirement grant under 2 or more regulations in respect of the same period of Scheme membership The University will not have a general policy to decide, in the absence from a post 31 03 98 / pre 01 04 09 leaver of an election from the member within 3 months of being able to elect, which benefit is to be paid where the member would be entitled to a pension or retirement grant under 2 or more regulations in respect of the same period of Scheme membership. But will consider requests on a case by case basis 70(7)(a)Consent to a members former employer assigning to the new employer rights under any SCAVC life assurance policy N/A no new admissions.87 (2) No right to return of contributions due to offence of a fraudulent character unless employer directs a total or partial refund is to be made (pre 01 04 09 leavers) The University will not direct a return of contributions in the event of an offence of a fraudulent character or grave misconduct91 Contribution Equivalent Premium (CEP) in excess of the Certified Amount (CA) recovered from a refund of contributions can be recovered from the Pension Fund (pre 01 04 09 leavers) The University will not have a general policy to recover a refund of contributions where a Contribution Equivalent Premium (CEP) is in excess of the Certified Amount (CA) from the Pension Fund. But will consider requests on a case by case basis 111(2) &(5) 112(1) Forfeiture of pension rights on issue of Secretary of States certificate (pre 01 04 09 leavers) Where forfeiture certificate is issued, direct interim payments out of Pension Fund until decision is taken to either apply the certificate or to pay benefits (pre 01 04 09 leavers) The University will apply for a forfeiture certificate where a member is convicted of a relevant offence and, following the issue of the certificate, direct that benefits are to be forfeited113(2)Recovery from Fund of monetary obligation owed by former employee or, if less, the value of the members benefits (other than transferred in pension rights) (pre 01 04 09 leavers) The University will recover from Strathclyde Pension Fund the amount of loss in cases of criminal, negligence or fraudulent acts by a member.115(2) & (3) Recovery from Fund of financial loss caused by employee, or amount of refund if less (pre 01 04 09 leavers) The University will recover from Strathclyde Pension Fund the amount of loss in cases of criminal, negligence or fraudulent acts by a member. TABLE 4 The following table details our discretions under the Local Government Pension Scheme (Scotland) Regulations 1987 (as amended) in relation to pre 01 04 98 scheme leavers. Regulation DiscretionEmployers policy on the exercise of this discretionE2(6)(b) Grant application from a pre 01 04 98 leaver for early payment of benefits on or after age 50 and before age 60 The University will not have a general policy of granting early payment of benefits on or after age 50/55 and before age 60 but will consider requests on a case by case basis. The University may exercise this discretion where a sound business case can be made for doing so or where other exceptional circumstances arise that make payment of those benefits justifiable TABLE 5 The following table details our discretions under the Local Government (Discretionary Payments and Injury Benefits) (Scotland) Regulations 1998 (as amended) D 4 (1)Power to increase statutory redundancy payments above statutory weekly pay limitThe University does not have a standard policy but may exercise this discretion where a sound business case can be made for doing so or where other exceptional circumstances arise that make payment of those benefits justifiable D 8(1)Decision on whether to award compensatory added years to an individual on retirement on efficiency / redundancy GroundsThe University does not have a standard policy but may exercise this discretion where a sound business case can be made for doing so or where other exceptional circumstances arise that make payment of those benefits justifiable D 35Decision to award up to 104 weeks compensation instead of compensatory added yearsThe University does not have a standard policy but may exercise this discretion where a sound business case can be made for doing so or where other exceptional circumstances arise that make payment of those benefits justifiable 49BTo award a lump sum of up to 30 weeks pay in cases where, in the case of a member of the LGPS who has 2 or more years membership, the employer terminates employment on the grounds of ill health or infirmity of mind or body but does not terminate the employment under regulation 34 of the LGPS Regulations (Scotland) 2014.The University does not have a standard policy but may exercise this discretion where a sound business case can be made for doing so or where other exceptional circumstances arise that make payment of those benefits justifiable  ()+347<=>?Ŷ當Ťq<#h+oWh(5CJOJQJ^JaJ#h+oWhq5CJOJQJ^JaJ h+oWh,;CJOJQJ^JaJ#h+oWh35CJOJQJ^JaJ#h+oWhT5CJOJQJ^JaJhl5CJOJQJ^JaJ#h+oWh@>5CJOJQJ^JaJh435CJOJQJ^JaJ#h+oWh,;5CJOJQJ^JaJh@>5CJ$OJQJ^JaJ$1jh@>5CJ$OJQJU^JaJ$mHnHu)=>?bc , s t gd@>gd & Fgd= gd=  9gdTgdTKabcklrs{|}~۷qbS۷۔qh#5CJOJQJ^JaJh)5CJOJQJ^JaJhn 5CJOJQJ^JaJ&h+oWh*6~5CJH*OJQJ^JaJ#h+oWhq5CJOJQJ^JaJ h+oWh,;CJOJQJ^JaJ#h+oWh35CJOJQJ^JaJ#h+oWh@>5CJOJQJ^JaJ#h+oWh,;5CJOJQJ^JaJ#h+oWh*6~5CJOJQJ^JaJ , Z [ ϾzeMe/h+oWh5>*B*CJOJQJ^JaJph)h+oWhY mB*CJOJQJ^JaJphh+oWh= 0JCJaJ#jh+oWh= CJUaJjh+oWh= CJUaJh+oWh= CJaJh+oWhCJaJ h+oWh,;CJOJQJ^JaJ#h+oWh,;5CJOJQJ^JaJh#5CJOJQJ^JaJhX5CJOJQJ^JaJ \ s t u z | Q R S U V W e f g øâpp_pppp h+oWhY mCJOJQJ^JaJ h+oWhgCJOJQJ^JaJh+oWhlCCJaJh+oWhTCJaJh+oWh@>CJaJh+oWh,;CJaJh+oWhY mCJaJh+oWhgCJaJh+oWh3CJaJh+oWhCJaJ h+oWhCJOJQJ^JaJ)h+oWhB*CJOJQJ^JaJph%g i j k n o p v \EFGͼlllWFW5 h+oWhY mCJOJQJ^JaJ h+oWh CJOJQJ^JaJ(h+oWh CJ^JaJmH nH sH tH (h+oWh3CJ^JaJmH nH sH tH  h+oWh>CJOJQJ^JaJ(h+oWh>CJ^JaJmH nH sH tH (h+oWh6A<CJ^JaJmH nH sH tH  h+oWh6A<CJOJQJ^JaJ h+oWh,;CJOJQJ^JaJ h+oWhCJOJQJ^JaJ h+oWhgCJOJQJ^JaJ o p \EFGOP6CEgdT & FgdlCgdlCgd gd gd3gd6A<gd>gd>gdTGOP346?@CEPQ\ghŸg7h+oWh\5B*CJ\^JaJmH nH phsH tH 1h+oWh\B*CJ^JaJmH nH phsH tH h+oWhR5CJ^JaJh+oWh,;5CJ^JaJh+oWh,;CJ^JaJh+oWhlCCJaJh+oWhlC5CJaJ h+oWh6A<CJOJQJ^JaJ#h+oWhY m5CJOJQJ^JaJ$EPQ\hZ $7$8$H$Ifgd\kd$$IflF,&OI t06    44 la $IfgdT 03Sbcdstu|qdWdWJ|{CJaJ! 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