Citation, application and commencement

1. —(1) These Regulations may be cited as the Local Government Pension Scheme (Miscellaneous) Regulations 2008.

(2) These Regulations apply in relation to England and Wales( 2 ).

(3) These Regulations shall come into force on 17th October 2008, but—

(a) regulation 8, and so much of regulation 2 as relates to that regulation, shall have effect from 1st April 2004,

(b) regulations 4 and 5, and so much of regulation 2 as relates to those regulations, shall have effect from 6th April 2006,

(c) regulation 9, and so much of regulation 2 as relates to that regulation, shall have effect from 1st October 2006,

(d) regulations 3, 7 and 10, and so much of regulation 2 as relates to those regulations, shall have effect from 1st April 2007,

(e) regulation 6, and so much of regulation 2 as relates to that regulation, shall have effect from 6th April 2007, and

(f) regulations 11 to 22 shall have effect from 1st April 2008.

Amendment of the 1997 Regulations

2.The Local Government Pension Scheme Regulations 1997( 3 ) are amended in accordance with regulations 3 to 10.

Optional contributions during absences

3. In regulation 18 (optional contributions during absences)( 4 ), after paragraph (2), insert—

“ (2A) But in calculating the pay on which the contributions are made, any amount the person receives on account of a day’s work carried out under regulation 12A of the Maternity and Parental Leave etc. Regulations 1999 ( 5 ) or regulation 21A of the Paternity and Adoption Leave Regulations 2002 ( 6 ) that exceeds any maternity, paternity or parental leave pay due for that day, shall be disregarded. ” .

Death grants

4. In regulation 38 (death grants)( 7 ), for paragraph (6) substitute—

“ (6) If the administering authority have not made payments under paragraph (1) equalling in aggregate the member’s death grant before the expiry of two years—

(a) beginning with his death or

(b) beginning with the date on which the administering authority could reasonably be expected to have become aware of the member’s death,

they must pay an amount equal to the shortfall to the member’s personal representatives. ” .

Meaning of “eligible child”

5. For regulation 44 (meaning of eligible child)( 8 ), substitute—

“ 44. —(1) Subject to paragraph (3), the child of a deceased member is an eligible child if he is wholly or mainly dependent on the member, and is less than 18 years of age, at the date of the member’s death.

(2) But a child who is born on or after the first anniversary of the date of the member’s death is not an eligible child.

(3) A dependent child who has reached the age of 18 but has not reached the age of 23 and is in full-time education or undertaking vocational training at the date of the member’s death is an eligible child.

(4) An appropriate administering authority may treat a dependent child as an eligible child after he reaches the age of 18 and until he reaches the age of 23 if he commences full time education or vocational training after the date of the member’s death.

(5) In the case of a dependent child falling within paragraph (4), an appropriate administering authority may —

(a) treat education or training as continuous despite a break; and

(b) suspend payment of any entitlement to benefits under regulation 45, 46 and 47 of the 1997 Regulations during a break in education or training.

(6) An appropriate administering authority may treat a dependent child who is disabled within the meaning of the Disability Discrimination Act 1995 ( 9 ) as an eligible child. ” .

Commutation: small pensions

6. In regulation 49 (commutation: small pensions)( 10 ), after paragraph (1), insert—

“ (1A) Any payment under paragraph (1) must be calculated in accordance with guidance issued by the Government Actuary. ” .

Power of employing authority to increase total membership

7. In regulation 52 (power of employing authority to increase total membership)( 11 ), after paragraph (1), insert—

“ (1A) Where a member leaves his employment by reason of redundancy, a resolution under paragraph (1) may be passed at any time in the period of six months beginning with the date on which the member leaves his employment, but shall be deemed to take effect on the final day of employment, and

“redundancy” includes leaving employment in the interests of efficiency, or because the member held a joint appointment which has been terminated because the other holder has left it. ” .

Rights to return of contributions

8. In regulation 87 (rights to return of contributions)( 12 ), after paragraph (2A), insert—

“ (2B) If a member dies before repayment of the contributions have been made, these shall be treated as a lump sum death benefit for the purposes of Part 2 of Schedule 29 to the Finance Act 2004. ” .

Amendment of regulations 122A, 151 and 153

9. —(1) In regulation 122A(1)( 13 ), for “regulation 122(6C)” substitute “regulation 122(6D)”.

(2) In regulation 151(b)( 14 ), omit “and regulation 153(1)”.

(3) In regulation 153(1)( 15 ), for “from the valuation date” substitute “from the day on which the pension sharing order takes effect”.

Occupational pension schemes

10. In Schedule 1 (interpretation), for the definition of “Occupational pension scheme”, substitute—

“ “Occupational pension scheme” means—

Amendment of the Local Government (Management and Investment of Funds) Regulations 1998

11.The Local Government (Management and Investment of Funds) Regulations 1998( 17 ) are amended in accordance with regulations 12 to 14.

12. In regulation 2 (general definitions)—

(a) for the definition of “the 1997 Regulations”, substitute—

“ “the Administration Regulations ” means the Local Government Pension Scheme (Administration) Regulations 2008 ( 18 ) ; ” ;

(b) in the definition of “administering authority”, for “the 1997 Regulations” substitute—

“ the Administration Regulations; ” ;

(c) after the definition of “administering authority”, insert—

“ “the Benefits Regulations ” means the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations 2007 ( 19 ) ; ” and;

(d) for the definition of “Transitional Regulations” substitute —

“ “Transitional Regulations” means the Local Government Pension Scheme (Transitional Provisions) Regulations 2008 ( 20 ) ; ” .

13. In regulation 5 (management of pension fund)—

(a) in paragraph (2), for the words from the beginning to the end of sub-paragraph (b), substitute—

“ They must pay or credit to their pension fund, in addition to any other sum the Benefits Regulations, the Transitional Regulations or the Administration Regulations specify must be paid or credited to the fund—

(a) the amounts payable by them or paid to them for the credit of the fund by any other authority under regulations 39 to 41 of the Administration Regulations,

(b) all members’ contributions including those made by virtue of the Transitional Regulations, except contributions payable under regulation 25 of the Administration Regulations (additional voluntary contributions and shared cost additional voluntary contributions), ” ;

(b) for paragraph (2)(e), substitute—

“ (e) all additional payments received by the authority under the Benefits Regulations, the Transitional Regulations or the Administration Regulations. ” ;

(c) in paragraph (3), for “Schedule 5 to the 1997 Regulations” substitute “Schedule 4 to the Administration Regulations.”;

(d) in paragraph (4), for “regulation 82(1) of the 1997 Regulations” substitute “regulation 44(1) of the Administration Regulations”; and

(e) omit paragraph (5).

14. In Schedule 2 (consequential amendments), omit paragraph 3.

Amendment of the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations 2007

15.The Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations 2007( 21 ) are amended in accordance with regulations 16 to 20.

16. In regulation 1 (citation, commencement, interpretation and application)—

(a) after the definition of “the 1997 Scheme”, insert—

“ “the Administration Regulations” means the Local Government Pension Scheme (Administration) Regulations 2008 ( 22 ) ; ”

(b) after the definition of “appropriate fund”, insert—

“ “deferred member” has the same meaning as in Schedule 1 to the Administration Regulations: ” and

(c) after the definition of “part-time employee”, insert—

“ “pensioner member” has the same meaning as in Schedule 1 to the Administration Regulations: ” .

17. In regulation 12 (power of employing authority to increase total membership of active members), after paragraph (2) add—

“ (3) If the member leaves his employment for a reason other than redundancy, a resolution under paragraph (1) may only be passed before the relevant date.

(4) If the reason for the member leaving his employment is redundancy, a resolution under paragraph (1) may be passed at any time in the period of six months beginning with the relevant date but shall be deemed to take effect on the relevant date.

(5) The relevant date is the date on which the member leaves his employment.

(6) “Redundancy” includes leaving employment in the interests of efficiency, or because the member held a joint appointment which has been terminated because the other holder has left it. ” .

18. In regulation 23 (death grants: active members), for paragraph (5) substitute—

“ (5) If the administering authority have not made payments under paragraph (1) equalling in aggregate the member’s death grant before the expiry of two years—

(a) beginning with his death or

(b) beginning with the date on which the administering authority could reasonably be expected to have become aware of the member’s death,

they must pay an amount equal to the shortfall to the member’s personal representatives. ” .

19. In regulation 29 (calculation on leaving early)( 23 ), in paragraph (4) for “regulation 6(2)” substitute “regulation 6”;

20. In regulation 32 (death grants: deferred members), for paragraph (4) substitute—

“ (4) If the administering authority have not made payments under paragraph (1) equalling in aggregate the member’s death grant before the expiry of two years—

(a) beginning with his death: or

(b) beginning with the date on which the administering authority could reasonably be expected to have become aware of the member’s death,

they must pay an amount equal to the shortfall to the member’s personal representatives. ” .

Amendment of the Local Government Pension Scheme (Transitional Provisions) Regulations 2008

21.The Local Government Pension Scheme (Transitional Provisions) Regulations 2008( 24 ) are amended, in Schedule 1, by the insertion at the appropriate place in the list of provisions of the Local Government Pension Scheme Regulations 1997 which are saved from revocation, of—

“ Regulation 18 for the purpose of enabling an administering authority to make after 31st March 2008 a calculation in accordance with paragraph (2A); ” ;

“ Regulation 38 for the purpose of enabling an administering authority to make after 31st March 2008 a payment required by paragraph (6); ” ;

“ Regulation 44 for the purpose of enabling an administering authority to make after 31st March 2008 a determination whether a child of a deceased member is an “eligible child” within the meaning of regulation 44; ” ;

“ Regulation 52 for the purpose of enabling an employing authority to pass after 31st March 2008 a resolution under paragraph (1A); ” ; and

“ Regulation 130C ( 25 ) ; ” .

Amendment of the Local Government Pension Scheme (Administration) Regulations 2008

22.The Local Government Pension Scheme (Administration) Regulations 2008( 26 ) are amended—

(a) In regulation 31 (pension funds: governance compliance statement), by the insertion of—

“ (1A) An administering authority that has not published the first such statement as prescribed by regulation 73A(2), must do so on or before 1st November 2008. ”

(b) in regulation 83 (inward transfer of pension rights), by the substitution for paragraphs (2) and (3) of—

“ (2) Relevant pension rights are—

(a) accrued rights under a registered scheme other than rights to benefits under the scheme which are attributable (directly or indirectly) to a pension credit; and

(b) accrued rights under a European pensions institution as defined in section 293(8) of the Pensions Schemes Act 2004 ( 27 ) .

(3) Accrued rights under a registered scheme include rights to preserved benefits and rights appropriately secured under section 19 of the 1993 Act. ” ; and

(c) in Schedule 1, after the definition of “The commencement date”, by the insertion of—

“ “The contribution rate” shall mean the appropriate contribution rate for the member as provided in regulation 3 of the Benefits Regulations; ” .