Your Questions Answered

Statements are prepared by the end of August each year. Annual Benefit Statements for members paying into the Scheme on 31 March each year are an estimate of your benefits earned to date, based on the information provided by your employer.

The annual newsletters to members are sent out over the summer period.  Your annual benefit statement will be available by logging into My Pension Online, choosing documents and forecasts, by 31 August each year.  

If you've not received any communication from us, it could be that we don't hold a current address for you, or that we've an out of date address for you.

Please register and log in to My Pension Online to update your address.  If you're paying into the Scheme, make sure you also let your employer know your new details as they may overwrite any updates made on our system. 

Please ensure you include both your previous address we may hold and new address to allow us to update your record.

The Local Government Pension Scheme (LGPS) is a Defined Benefit pension scheme, which guarantees to provide you with an income for life. While other pension schemes such as Defined Contribution schemes offers flexible access to your pension through drawdown allowing members to take 25% of their pension pot tax-free from the age 55, there is no provision in the LGPS to take a lump sum without taking the rest of your benefits. 

Each month, your employer deducts pension contributions from your pay, which you can see on your payslip. These contributions go towards funding the pension you'll receive annually once you retire.

Unlike many private pensions, where contributions are invested in a pot and used to buy an income at retirement, this scheme builds up a defined benefit. That means the amount shown on your statement reflects the actual yearly pension and any lump sum you've accrued up to 31 March. This is the amount you'd receive if you retire at your Normal Pension Age.

Your Career Average membership builds up each year when you're in the Scheme at 1/49th of your pensionable pay or half that if in 50/50 section.  These benefits are revalued every April by the Treasury Revaluation Order index. While these orders tend to be the same as Consumer Prices Index (CPI) in September of the previous year, it is not guaranteed. Treasury Revaluation Orders for April 2022 was 3.1% and was applied on 1 April 2022, this will be included in your forecast to 31 March 2023.  Please note, Final Salary and Career Average benefits can't be paid separately.

• Membership before 1 April 2009 - 1/80th of final pensionable pay (Final Salary definition) plus an automatic lump-sum of 3 x annual pension. 
• Membership between 1 April 2009 and 31 March 2015 - 1/60th of final pensionable pay (Final Salary definition). 

If you’ve made Additional Pension Contributions (APCs) in the year, these are shown in the CARE breakdown of your forecast.  APCs made in previous years are included within the total opening balance and are shown in previous forecasts and within the My Pension Online. Please refer to your previous online forecasts for the amount built up in previous years. If you pay Additional Regular Contributions (ARCs) or Added Years contributions, the proportion built up to 31 March of the statement is included in the Final Salary benefits shown. These are also  shown within the My Pension Online. The full proportion you will have paid up by the end of your contract is included in the projection to your Normal Pension Age. If you pay Additional Voluntary Contributions (AVCs) to Standard Life or Prudential, you'll be sent a statement direct from your provider each year.  These aren't included in your Annual Benefit Statement as the value is not known until retirement. If you are considering making additional payments, visit www.lpf.org.uk/payextra for more information and how to apply.

If your employer has issued you a certificate of protection, the figures shown in this forecast don’t take this into account.  Certificates of protection last for ten years and will be applied if you leave or retire within the ten year period.

• if your NPA is age 67 and take your pension benefits at age 66, the Career Average benefits would be reduced as they would be taken one year early.
• but your Final Salary benefits would be increased as they are being taken one year after the protected NPA of age 65.

Your deferred pension can be paid from age 55 but will be reduced for early payment. The earliest date your unreduced benefits can be paid is shown on your annual forecast. The only exception is where you opted out and continue in the same role. Your pension can only be paid once you leave that role.

If you left the Scheme after 31 March 2015, your Normal Pension Age is linked to the State Pension Age (with a minimum of age 65) which is set by the UK Government and therefore may change in the future.

Deferred pensions were increased in April 2023 by 10.1% for those receiving the full annual increase. This increase is based on the Consumer Price Index at September 2022.

You can’t take a lump sum separately from your benefits as you can with some personal pensions. You need to take all your benefits at the same time. However, when you take your benefits, you can swap £1 annual pension for £12 of tax-free lump sum up to a maximum of 25% of the total value of your pension benefits.

You can apply for payment of your deferred benefits at any age, without reduction if , because of your health you would be incapable of performing the duties of your old position and you are unlikely to be capable of gainful employment before your Normal Pension Age.

You can transfer your pension to a new provider as long as you’re not being paid a pension by any Scottish LGPS and you complete the transfer at least a year before your Normal Pension Age, as indicated on your forecast. You must transfer all your deferred pension benefits held under the Scottish LGPS.

Our online transfer value calculator lets you see your Cash Equivalent Transfer Value (CETV). Go to  www.lpf.org.uk/online and register or sign in and then visit the Pension Benefits section and Explore My Transfer Options.

If you are transferring to certain pension providers, you will be required to take financial advice. Please visit www.fca.org.uk/scamsmart for more information on how to protect yourself from investment and pension scams.

Moneyhelper offers free and impartial advice and will help answer any questions you may have: https://www.moneyhelper.org.uk/en

If you get divorced, or your civil partnership is dissolved, you may have to consider what happens to your LGPS benefits. You may wish to get legal advice from your solicitor on how to deal with your LGPS benefits as part of any divorce/dissolution settlement. You may require information such as an estimate of the cash equivalent value (CEV) of your pension rights if you are going through a divorce or dissolution. You can request one current CEV of your pension rights per year free of charge. A current CEV will cover your total benefits and won’t be proportioned over your period of marriage. If you are a deferred member you can obtain a CEV from the My Pension Online which you can save and print. A current CEV can’t be used for pension sharing purposes. If you are a pensioner, we can’t give you a current CEV.

If you require the CEV (Cash Equivalent Value) proportioned over the period of marriage a fee is charged. A proportioned CEV is required if you are entering into a Pension Sharing Agreement. The fee is as follows:

• If you are an active or deferred member with Lothian Pension Fund the fee is £113.00 plus VAT.
• If you are in receipt of a pension from Lothian Pension Fund the fee is £303.00 plus VAT.

If you require a proportioned CEV, an invoice will be sent to you on receipt of this form by the Fund.  No information can be provided until the fee has been paid.
Divorce or annulment proceedings must have begun under one of the following:

• Part 11 of the Matrimonial Causes Act 1973 or Part 111 of the Matrimonial and Family Proceedings Act 1984 (England and Wales powers in relation to domestic and overseas divorce, etc.), or
• Part 111 of the Matrimonial Causes (Northern Ireland) Order 1978, or Part 1V of the Matrimonial and Family Proceedings (Northern Ireland) Order 1989 (corresponding Northern Ireland powers), or
• the Family Law (Scotland) Act 1985 or Part 1V of the Matrimonial and Family Proceedings Act 1984 (corresponding Scottish powers).

Download the divorce and dissolution form and return the form to us.  The quickest way to do this is to use the document upload facility using the My Pension Online.

Your ex-wife, ex-husband or ex-civil partner will stop being entitled to a widow's, widower's or civil partner's pension should you die before them.  Any children's pension paid to an eligible child in the event of your death will not be affected by your divorce or dissolution. If you have nominated your ex-wife, ex-husband or ex-civil partner to receive any lump sum payable on your death, this will remain in place unless you change it. You can update your nomination by logging into the My Pension Online  or completing and returning a nomination form.

You will need specific information about your LGPS benefits as part of the proceedings including an estimate of the cash equivalent value (CEV) of your pension rights.  If you wish to request a CEV download and complete the 'information for divorce or dissolution consent form above.  A value will be provided at both the whole CEV figure as well as the apportioned for the period of the divorce or civil partnership. Although you are entitled to a free CEV estimate each year, this is calcuated to the date of request and can't be backdated to a divorce/separation date. Therefore, to obtain a CEV for a particular date there is a charge shown above.  It can take up to three months for a CEV to be prepared.
The Court may offset the value of your pension rights against your other assets in the divorce/dissolution settlement or it may issue a Pension Sharing Order (qualifying agreements in Scotland) or an Earmarking Order against your pension.

You can offset the value of your pension rights against the value of other financial assets in your divorce/dissolution settlement. For example, you could keep your pension, and your ex-spouse or ex-civil partner could get a larger share of the value of the house.

If the Court issues a Pension Sharing Order, or your benefits are subject to a qualifying agreement in Scotland, part of your benefits are transferred into your ex-spouse or ex-civil partner's possession. They will keep that share even if your or their circumstances change. Your ex-spouse or ex-civil partner will hold those benefits in his / her own right. They can be left in the Scheme and are normally paid from their Normal Pension Age or can be transferred to another qualifying pension scheme. Your pension and any lump sum will be reduced by the amount allocated to your ex-spouse or ex-civil partner at the point of divorce/dissolution.
The reduction to your benefits is known as a Pension Debit. The amount of the Pension Debit will be increased in line with the rise in the Consumer Prices Index between the date it was first calculated and the date your benefits are paid. When your benefits are paid, the revalued amount of the Pension Debit will be deducted from your retirement benefits. You may be able top up your benefits by buying extra Scheme pension, paying Additional Voluntary Contributions (AVCs) or Free Standing AVCs (FSAVCs), or by paying into a concurrent personal pension plan or stakeholder pension scheme in order to make up for the benefits 'lost' following a Pension Share.

If your LGPS benefits are subject to a Pension Sharing Order and you remarry, enter into a new civil or co-habiting partnership, any spouse's pension, civil or co-habiting partner's pension payable following your death will also be reduced. If you remarry or enter into a new civil partnership and then divorce or dissolve your civil partnership again, your remaining pension rights can be subject to further division, although a Pension Sharing Order cannot be issued if an Earmarking Order has already been issued against your LGPS pension rights. Similarly, an Earmarking Order cannot be issued if your pension benefits are already subject to a Pension Sharing Order in respect of the marriage / civil partnership.

The LPGS gives you: 

• Secure benefits – the Scheme provides you a future income, independent of share prices and stock market fluctuations.
• At a low cost to you – with tax-efficient savings and options to pay extra.
• Your employer pays in too – the scheme is provided by your employer who meets the balance of the cost of providing your benefits in the LGPS.

• Defined benefit occupational pension scheme where the benefits are worked out on the years you have paid into the pension scheme and the pay you have earned.
• Eligible employees are automatically enrolled by their employer
• Once you have met the 2 year membership period, you can be paid an annual pension for life with the option to take up to 25% as a tax free lump sum at retirement.
• The LGPS is very secure because the benefits are set out in law.

The LGPS covers employees working in local government and for other organisations that have chosen to participate in it. To be able to join the LGPS you need to be under age 75 and work for an employer that offers membership of the scheme. If you are employed by a non-local government organisation which participates in the LGPS you can only join if your employer nominates you for membership of the scheme. Police officers, operational firefighters and, in general, teachers and employees eligible to join another statutory pension scheme (such as the NHS Pension Scheme) are not allowed to join the LGPS.

If you start a job and are eligible for membership of the LGPS, you’ll be brought into the Scheme by your employer automatically if you have a contract of employment for 3 months or more.   

If it is for less than 3 months and you are, or become eligible, you’ll be brought into the scheme from the next pay period :

• from the automatic enrolment date (unless your employer issues you with a postponement notice to delay bringing you into the scheme for up to a maximum of 3 months)
• or if your contract is extended to be for 3 months or more
• or you join by completing an application form.

If you are brought into the scheme you have the right to opt out. You can’t complete an opt out form until you have started your employment.

On joining the LGPS relevant records and a pension account (for each employment in the scheme if you have more than one) will be set up and an official notification of your membership of the LGPS will be sent to you. You should check your payslip to make sure that pension contributions are being deducted.

Yes you can opt-out of the scheme but if you are thinking of opting out you might want to first consider an alternative option which is to elect to move to the 50/50 section of the scheme. The 50/50 section allows you to pay half your normal contributions in return for half your normal pension build up. To find out more, see the section on 50/50. Complete a form to apply or leave the 50/50 section. 

If having considered the 50/50 option you still decide the LGPS is not for you, you can leave the LGPS at any time on or after your first day of eligible employment by giving your employer notice in writing by completing an opt out form. You might, however, want to take independent financial advice before making the final decision to opt out.

If you opt-out before completing 3 months membership you will be treated as never having been a member and your employer will refund to you, through your pay, any contributions you have paid during that time.

If you opt out of the LGPS with 3 or more months membership and before completing the 2 years vesting period you may be able to take a refund of your contributions (less any statutory deductions) or transfer out your pension to another scheme.

To opt out, complete an opt out form and return it to your employer

If you opt out of the LGPS after meeting the 2 years vesting period you will have deferred benefits in the scheme and have options when you leave.

If you opt-out, you can, provided you are otherwise eligible to join the scheme, opt back into the scheme at any time before age 75.

If you opt out of the LGPS then:

• your employer is required to comply with the automatic enrolment provisions under the Pensions Act 2008 and will automatically enrol you back into the LGPS if you are eligible at that time in the job you’ve opted out from, or
• if  you are not eligible for automatic enrolement in the job you opted out from, but subsequently become eligible in that job, your employer will automatically enrol you back into the LGPS from their next automatic enrolment date.

Your employer must notify you if this happens. You would then have the right to again opt out of the LGPS.  However your employer will normally automatically enrol you back into the LGPS approximately every 3 years from the date they have to comply with the automatic enrolment provisions provided, you are eligible.

However, in any of the above cases, your employer can choose not to automatically enrol you if:

• you had opted out of the LGPS less than 12 months prior to the date you would have been automatically enrolled in the job, or
• notice to terminate employment has been given before the end of the period of 6 weeks beginning with what would have been automatically enrolled in the job, or
• your employer has reasonable grounds to believe that, on what would have been the date they would have automatically enrolled you, you hold Primary Protection, Enhanced Protection, Fixed Protection, Fixed Protection 2014, or Individual Protection 2014, Fixed Protection 2016 or Individual Protection 2016, or
• you hold office as a director of the company by which you are employed,
• you are a member of a limited liability partnership (LLP), have earnings payable by the LLP but you are not treated for income tax purposes as being employed by the LLP.

The rate of contributions you pay is based on how much you are paid. There is a tier contribution system with your contributions based on how much of your pensionable pay falls into each tier. You can see the contribution rates table here. If you elect for the 50/50 section of the scheme you would pay half the rates. When you join and every April afterwards, your employer will decide your contribution rate.

Your employer must also review your contribution rate if you have a permanent material change to your terms and conditions of employment during the Scheme year (1 April to 31 March) which affects your pensionable pay.

The pay ranges will be increased each April in line with the cost of living and the contribution rates and /or pay bands will be reviewed periodically and may change in the future. 

As a member of the LGPS, if you earn enough to pay tax your contributions will attract tax relief at the time they are deducted from your pensionable pay.  There are restrictions on the amount of tax relief available on pension contributions. If the value of your pension savings increase in any one year by more than the standard annual allowance of £40,000 (2020/21) you may have to pay a tax charge. Most people will not be affected by the annual allowance. You can find more about tax and your pension on our members section. 

The LGPS can only accept transfers from other public sector schemes (i.e. local councils schemes in Great Britain, the Civil Service, the Health Service, the Teachers' pension scheme, the Police and Fire schemes and Armed Forces schemes etc). We can no longer accept transfers in from personal pension policies, including stakeholder plans, or from non-club schemes.

If you have pension rights with a Public Sector Scheme, transfer requests require to be made within 12 months of joining the LGPS.

If you meet the above criteria and wish to apply to transfer a previous pension from a Club Scheme, download and complete a transfer form. The form is also available within your welcome pack which can be found on our My Pension online facility.  

You can:
• take a refund of the contributions you have paid less tax
• transfer your pension to a new pension arrangement, you may need independent financial advice before you can do this if the transfer is over £30,000.

If you have more than 2 years’ membership, you won't be able to get a refund.  Instead, when you leave the Scheme, you have two options:

• You can choose to keep your pension in the Scheme until your pension is due for payment - this is known as deferred pension 
• You can transfer your pension to a new pension arrangement, you may need independent financial advice before you can do this if the transfer is over £30,000.

If you leave the scheme with less than two years' membership, don't hold LGPS pension rights in any other Scottish Fund and didn't transfer membership into the Scheme, you can be refunded your contributions or can transfer them to another pension scheme.  If you opt for a refund, this is the contributions you paid only and will be less tax.
Your employer will provide details of the contributions paid to for us to refund or defer your benefits. If you choose a refund, we'll send a form to complete and provide us with your bank details.

Your employer will give us details of the contributions paid by you so we can refund or defer your benefits. We'll send a form a month after you leave to complete and, if you choose to take a refund, all you need to do is provide us with your bank details. The options and forms will be available on My Pension Online and you can upload your completed form via the service using the document upload facility.  Please make sure we have the correct address and email address.

Our Regulations mean we can't make payment until one month after the date you left of the scheme. We'll send details of your options when your employer notifies us that you have left. Once you return your form, payment will be normally made within seven working days.

If you take a refund, only your own contributions are refundable, those paid by your employer are not. You also pay tax on these contributions.

If you are eligible for a refund, your options are to take a refund, transfer your benefits to a new provider or, if you rejoin an employer that is part of the Local Goverment Pension Scheme in Scotland, aggregate your old and new benefits. 

We use your National Insurance number as the unique identifier for each member and you should give this to your new provider if asked for a reference or policy number. 

If you are paying into the Scheme you can choose to leave your job and retire to take your pension from age 55 to 75, provided you have 2 years scheme membership.

Latest Information: The UK Government has announced that the earliest age you can take your pension will increase from age 55 to 57 with effect from 6 April 2028. This does not apply if you have to take your pension early due to ill health. You could be protected from this increase if you joined the LGPS in Scotland before 4 November 2021. You could also be protected if you transferred a previous pension into the LGPS if certain conditions are met. However, you will only be able to use this protection when you take your LGPS pension if the LGPS rules allow you to take your pension before age 57. The Scottish Government makes the LGPS rules. It has not yet confirmed if it will allow members who qualify for protection to take their LGPS pension before age 57, from 6 April 2028.

Leave your job and take pension early

If you are age 55 or over, you can choose to take your pension before your Normal Pension Age (linked to State Pension Age with minimum of age 65). Your benefits will normally be reduced for early payment. If you were paying in to the LGPS at any time between 1 April 1998 and 30 November 2006, some or all of your benefits paid early could be protected from the reduction if you have rule of 85 protection. Please remember, if you have any Rule of 85 protection, this will only apply if you take your benefits after age 60.

The UK Government has announced that the earliest age you can take your pension will increase from age 55 to 57 with effect from 6 April 2028. This does not apply if you have to take your pension early due to ill health. You could be protected from this increase if you joined the LGPS in Scotland before 4 November 2021. You could also be protected if you transferred a previous pension into the LGPS if certain conditions are met. However, you will only be able to use this protection when you take your LGPS pension if the LGPS rules allow you to take your pension before age 57. The Scottish Government makes the LGPS rules. It has not yet confirmed if it will allow members who qualify for protection to take their LGPS pension before age 57, from 6 April 2028.

Take your pension without reduction

Your pension can be paid in full when you reach your Normal Pension Age (linked to State Pension Age with minimum of age 65).

Keep working and take it late

If you take it later, it’ll be increased because it’s being paid later. You must take your LGPS benefits before your 75th birthday but can keep working and paying. It will also be enhanced for late payment. The factors for late payment are set by the Government’s Actuary Department and can change.

Deferred members

If you hold a deferred pension, you can also take payment of this at any time from age 55, though a reduction may apply if you take payment before your Normal Pension Age. Please note that, if you had opted out, your deferred benefits can only be paid if you have left the employment in which your pension was built up. We will confirm this with your former employer before paying your pension.

The Local Government Pension Scheme (LGPS) is a Defined Benefit pension scheme, which guarantees to provide you with an income for life. While other pension schemes such as Defined Contribution schemes offers flexible access to your pension through drawdown allowing members to take 25% of their pension pot tax-free from the age 55, there is no provision in the LGPS to take a lump sum without taking the rest of your benefits.

Updated Information

The UK Government has announced that the earliest age you can take your pension will increase from age 55 to 57 with effect from 6 April 2028. This does not apply if you have to take your pension early due to ill health. You could be protected from this increase if you joined the LGPS in Scotland before 4 November 2021. You could also be protected if you transferred a previous pension into the LGPS if certain conditions are met. However, you will only be able to use this protection when you take your LGPS pension if the LGPS rules allow you to take your pension before age 57. The Scottish Government makes the LGPS rules. It has not yet confirmed if it will allow members who qualify for protection to take their LGPS pension before age 57, from 6 April 2028.

If you are a Member paying in or still employed in the job you paid into the scheme. 

Voluntary retirement
You choose to take your benefits and don’t need your employer’s permission. To take your benefits, you must leave the job you are paying into the pension scheme for before your pension can be paid.

Flexible
From age 55 your employer can agree to you reducing your hours or pay and take all or some of your pension benefits. If you take flexible retirement before your Normal Pension Age your benefits may be reduced for early payment unless your employer agrees to waive the reduction in whole or in part. You can work in your job on reduced hours or grade and continue to pay into the LGPS to build up further benefits in the scheme. To see what benefits you would get, use the My Pension Online calculator to the date you would start flexible retirement. You will also find a video to show you how to use the calculator. The figures would include any reduction for early payment. Contact your employer to find out their policy on flexible retirement and to apply. You can view an estimate of your benefits from age 55 using the My Pension Online service.

Redundancy
If you are made redundant or leave under business efficiency and are:

• age 55 or over - your pension benefits will be paid on leaving without reduction for early payment. You can’t delay the payment until later.
• under age 55 (or age 50 if in the Scheme on 5 April 2006) and you accept voluntary redundancy, your pension will be deferred. Payment can then be made any time after age 55.

A reduction may apply if you take your pension before your normal pension age (the date your benefits are paid in full). You can estimate your benefits using the calculator within the My Pension Online service and choose the Redundancy calculator.

Ill health
If you have to leave work due to illness you may be able to receive immediate payment of your benefits. To qualify for ill-health benefits, you have to have at least 2 years in the pension scheme or have transferred in other pension rights and your employer, based on an opinion from an independent specially qualified doctor, must be satisfied that you will be permanently unable to do your own job.
Ill-health benefits can be paid at any age and are not reduced on account of early payment - in fact, your benefits could be increased to make up for your early retirement. There are graded levels of benefit based on how likely you are to be capable of obtaining gainful employment after you leave. The different levels of benefit are:

• If you have no reasonable prospect of being capable of gainful employment before State Pension Age, ill-health benefits in the new scheme are based on your membership built up to the date of leaving plus all your prospective membership from leaving to State Pension Age. In other words, your pension will be based on the membership you would have had if you had stayed in the Scheme until your Normal Pension Age.
• If you have a reasonable prospect of being capable of gainful employment before State Pension Age, ill-health benefits in the new scheme are based on your membership built up to leaving plus 25% of your prospective membership from leaving at Normal Pension Age. Gainful employment means paid employment for not less than 30 hours in each week for a period of not less than 12 months.

If you are part-time, any extra membership awarded due to ill-health retirement will be reduced to reflect your part-time hours at leaving. If you were in the LGPS before 1 April 2009 there is protection to ensure that the extra membership you receive is no less than under the Scheme as it applied before 1 April 2009.
If you have to leave work because of ill-health but you do not qualify for ill-health retirement benefits because you are not permanently incapable of carrying out your job, then your employer may be able to make to make a one-off lump sum payment to you. If you wish to be considered for ill health retirement, contact your employer.

Reduction factors apply when you take your pension before your Normal Pension Age. (Subject to Rule of 85 protections if you have meet the criteria.  The Rule of 85 Protection protects some or all of your benefits from the normal early payment reduction.) If you take your pension at your Normal Pension Age, no reduction is applied. The reduction that would be applied depends on the number of years before your Normal Pension Age you decide to take your pension.  The pension calculator within My Pension Online shows any reduction that would be applied.  You can log in or register at My Pension Online where you will also see a video on how to use the calculator.

Normal retirement age for the scheme is linked to your New State Pension Age. For all benefits accrued up to 31 March 2015 Normal Retirement Age of 65 is retained. All benefits after 1 April 2015 now have a Normal Pension Age date of your New State Pension Age. State Pension Age can be changed by the Government therefore your Normal Pension Age for Post 1 April 2015 benefits may change. You can retire from age 55 but your benefits may be reduced as they are being paid early. There is protection for members in before April 2015.  The benefits built up before April 2015 will keep their Normal Pension Age, which for most members is Age 65. 

Normal Minimum Pension Age

The UK Government has announced that the earliest age you can take your pension will increase from age 55 to 57 with effect from 6 April 2028. This does not apply if you have to take your pension early due to ill health. You could be protected from this increase if you joined the LGPS in Scotland before 4 November 2021. You could also be protected if you transferred a previous pension into the LGPS if certain conditions are met. However, you will only be able to use this protection when you take your LGPS pension if the LGPS rules allow you to take your pension before age 57. The Scottish Government makes the LGPS rules. It has not yet confirmed if it will allow members who qualify for protection to take their LGPS pension before age 57, from 6 April 2028.

To increase your pension when you retire, you can pay extra to purchase additional benefits or pension with either Additional Pension Contributions (APCs) or Additional Voluntary Contributions (AVCs). These extra contributions are normally taken from your pay by your employer, just like your normal contributions and are deducted before your tax is worked out. So, if you pay tax, you receive tax relief (at your highest rate) automatically through the payroll or if you're paying into your APC as a lump sum we'll issue a tax certificate to give to HMRC to claim back your tax.

If you're choosing to make extra contributions voluntarily, your employer doesn’t pay into these. If you are absent from work with your employer permission (other than sickness or injury) you can read more about how to buy back lost pension.

You can buy extra pension by paying APCs regularly, over a period of time, or as a one-off lump sum. APCs allow you to buy extra pension for you only and not for additional dependants’ benefits. You'll have to submit a medical certificate, obtained at your own expense, to apply. APCs are based on working to your Normal Pension Age which is linked to your State Pension Age. Your normal pension age is the age from which you can retire and receive your pension in full. You can check your normal pension age by looking up your current State Pension Age. If you take your benefits before this age, your Additional Pension Contributions  will be reduced. You also can’t start an Additional Pension Contributions contract whilst in the 50/50 section of the scheme.

If you leave employment before you have finished paying for your APCs then a pro rata calculation is made to work out how much of the original pension contract has been bought. It’s not possible for you to pay the unpaid additional contributions on leaving early. If you retire on Tier 1 or Tier 2 ill-health grounds then all contributions will be deemed to have been paid and full pension being bought will be added to your pension account.

The amount it costs depends on how much extra pension you want to buy, the age you start paying the extra contributions and the length of time you want to pay them for. The APCs calculator will show you the costs of buying pension and help you decide. The maximum amount of additional annual pension you can add to your pension is £6,923 for 2020/21

Visit Tools and Calculators and chose the 'Buy extra pension calculator'. Once you've decided the amount of pension to buy, complete the form and return it to your employer. Monthly contributions are subject to review by the Scheme Actuary and may change in the future.

You can pay by lump sum through your salary or direct to the Fund. However, you won’t receive tax relief immediately. You’ll need to claim any tax relief through submission of your annual tax return or directly with Her Majesty's Revenue and Customs (HMRC). 

If you have paid AVCs to the LGPS in Scotland, the value of your AVCs must normally be transferred to an AVCs arrangement offered by your new LGPS administering authority, if you combine your main scheme benefits.

AVCs allow you to pay more to build up extra savings for your retirement. When you save AVCs you pay money into a separate AVCs plan to provide additional benefits to your main Local Government Pension Scheme (LGPS) benefits.  You choose how the money in your AVC plan is invested. As with all investments, the value may go up or down and you should review your AVCs regularly.

You can pay up to 100% of your pensionable pay (subject to other deductions made by your employer) into an AVCs. You can choose to pay a fixed amount or a percentage of your pay, or both, into an AVCs – as long as it doesn’t exceed 100% of your pay. AVCs are deducted from your pay, just like your normal pension contributions. You can only pay into your AVC from your regular pay.
Deductions start from the next available pay period after you’ve set up the AVC. You may vary your contributions or cease payment at any time while you are paying into the LGPS. You can pay an AVC if you are in either the Main or 50/50 section of the LGPS. When you retire you must stop your AVCs at least one month before your retirement date.

• If you are an active member paying into the Scheme, you can buy a top-up LGPS pension
  If you paid into the LGPS on or after 1 April 2009 you can use some or all of your AVC plan to buy extra pension from the LGPS. The extra pension you buy will increase in line with the cost of living. You can choose a personal or personal and dependent’s pension benefits. If you choose the option including dependent’s benefits, these will automatically be provided as extra pension in the event of your death.
• Take some or all of your AVCs as a single tax-free lump sum
  You can take some or all of your AVCs plan as a tax-free lump sum, provided that: o When added to any lump sum you take from your main LGPS benefits, the total tax–free lump sum does not exceed 25% of the overall value of your LGPS benefits you are taking at that particular time (this includes the value of your AVCs plan). o Your maximum tax-free lump sum does not exceed 25% of the lifetime allowance (£1,073,100 for the tax year 2020/21) or 25% of your remaining lifetime allowance, if you have previously taken payment of any benefits.
• Buy a regular income that is guaranteed to be paid for the rest of your life
  You can use your AVCs plan to buy a lifelong, regular income (also known as an annuity) that’s guaranteed to be paid for as long as you live. Annuities offer different features which may be of interest to you, such as improved terms if you are in poor health and annual increases to keep up with the cost of living. When you buy an annuity, you can usually take some of your AVCs as a tax-free lump sum at the same time and use some or all of the balance to buy an annuity. An annuity is paid completely separately from your LGPS benefits. The amount of annuity depends on several factors, such as interest rates and your age. As a rule of thumb, the older you are when you take out an annuity, the higher the income you’ll get. You also have some choice over the type of annuity, for example, whether you want a level annuity that provides a higher income to start with, but the payments will stay the same for life, or an escalating annuity that will start at a lower rate but will increase over time to keep up with the cost of living. You can also choose whether you want to provide for dependants’ benefits in the event of your death. You don’t have to buy an annuity from your AVCs provider – it’s really important that you shop around to get the best ‘annuity rate’ based on your personal circumstances and the annuity features you’re looking for.  You would normally buy an annuity at the same time as you take your main LGPS benefits. However, if you left the LGPS you can leave your AVC plan invested and use it later as long as it is paid out by age 75.
• Buy extra membership in the LGPS
  This only applies if you started paying into your AVCs plan before . If this was the case, you may be able in certain circumstances (such as flexible retirement, retirement on Ill-health grounds, or on ceasing payment of your AVCs before retirement) to convert your AVC plan into extra LGPS membership in order to increase your LGPS benefits. The extra membership will attract a pension of 1/60th of your final pay for each year of membership purchased.

If you joined the scheme on or after 1 April 2015 you can access your AVCs from age 55. You will not be able to take the whole amount as tax free cash but you could have the following options:

• Take lump sums at different stages – usually the first 25% of each cash withdrawal from your pot will be tax-free with the rest subject to tax.
• Take the entire pot as cash in one go  – usually the first 25% will be tax-free with the rest subject to tax. Remember, it is possible to take all your LGPS AVCs as a tax-free lump sum, subject to certain conditions, if you leave it in the LGPS and take it at the same time as your main LGPS benefits.
• to provide a flexible retirement income – this is known as flexi-access drawdown. You can take your benefits as regular taxable income.

If you leave before retirement, your contributions will cease when you leave. The value of your AVCs plan will continue to be invested until it is paid out. Your AVC plan can be transferred to one or more different pension arrangements or taken at the same time as your LGPS benefits.

If you die before taking your AVC plan, it will be payable as a lump sum. Your AVCs provider will pay the amount due to your LGPS administering authority who will then make payment in accordance with the scheme rules. If you have elected to pay AVCs for the purchase of life cover, a death in service lump sum and/or dependents’ pension will be payable.

Though pension saving is often tax-efficient, you should always consult an independent financial adviser as Annual and Lifetime Allowance limits apply to the amount of pension you can build up before you may have to pay tax.

Your LGPS, AVCs and APCs contributions are deducted before your tax is worked out, so, if you pay tax, you receive tax relief automatically through the payroll. Although most people will be able to save as much as they wish into these, the amount of pension tax relief you can receive is limited. AVCs and APCs contributions are taken from your pay before tax. Any money you would normally pay as income tax automatically goes into your APCs or AVCs pot instead as you can see below. If you pay tax at a higher rate, your tax savings will be higher. If you don't pay tax, you won't benefit from tax savings. If you are paying into your APCs as a lump sum we issue a tax certificate which they can give to HMRC to claim back tax.

• are aged 55 or over, or
• retired on ill health grounds, or
• are receiving a widow's, widowers, surviving partner or child's pension.

If you already live out with the UK or are moving abroad, your Fund pension can be paid directly into your overseas bank. Payments can normally be made in the currency of residence but in certain circumstances can be paid in another currency (eg sterling) as long as your bank account can accept payments in that currency. Your pension payments will be made through Crown Agents Bank international electronic payment systems directly to the bank account you give us and in the agreed currency. There’s no charge for this as the Fund meets the costs. Download an overseas payment form and return it using My Pension Online document upload facility. If you choose to have your payment made into an overseas bank account, it’s important you know that the exchange rate applied is not fixed and will vary according to the market rate valid at the time of conversion.  This means that although your sterling pension payment won’t change, the local currency value will go up or down depending on the exchange rate, which happens at present with cheque payments. Payment will be made around the 15th of each month and should normally reach your account in three to five working days after this. Alternatively, you can provide a UK bank account and we can pay your pension into a UK account in your name.

Each year we need to ensure pension payments are being made to the correct person and check our records are correct and up to date for those members living abroad. This is part of our anti-fraud measures and safeguards the pension fund’s assets.

We have partnered with Crown Agents Bank to carry out this verification on our behalf. You can find out more about the process here.

Contracted Out Pension Equivalent (COPE) is part of the benefits already in payment and no additional amount will be paid in respect of it. 

The additional State Pension (previously known as State Earnings Related Pension Scheme (SERPS) and State Second pension (S2P)).  It was introduced in 1978 with the aim of providing everyone with an earnings related pension.  This was because there was a division between those who had access to an occupational pension scheme and those who had to rely on the state pension. If employers “contracted out” and promised to pay a Guaranteed Minimum Pension (GMP) both employer and employee paid National Insurance at a lower contracted-out rate. Most public sector defined benefit schemes contracted out.
 
The new single tier State Pension was introduced in April 2016. For members who reach State Pension Age after that date, it compares entitlement under the old and new arrangements to determine a starting amount for your single-tier pension.  A deduction is made to take account of any contracted out employment and any Guaranteed Minimum Pension that has been earned.  This is expressed as a Contracted-Out Pension Equivalent (COPE) and should be broadly the same as your Guaranteed Minimum Pension.

If you change your address, please let us know using the My Pension Online to update your details. This is a quick and secure way to keep your information up to date. Alternatively, you can use the contact us form to let us know your new details. it’s important to tell us your new address, as we’ll stop pension payments if correspondence is returned when we try to contact you.

Please let us know if you change your name or marital status by uploading your certificates via My Pension Online. If you’re moving, it’s important to tell us your new address, as we’ll stop pension payments if correspondence is returned when we try to contact you. If you contact us, remember to include your full name, National Insurance number and date of birth so we can locate your record.

The quickest way is to update your bank details is by using My Pension Online. Register and log on then choose the 'Your Details' option from the dashboard. You’ll find the bank details screen in this section. We validate all bank changes and to do this we ask you to upload a picture of a bank statement showing your name, address, new sort code and account number to the online document upload. We can’t pay into Post Office Accounts. You can also receive your pension into an overseas bank account. We also accept requests in writing, email or telephone our office. Bank account changes must reach us at least 10 working days before the payment date to be able to make the change in time.

We receive lots of queries about tax codes. Unfortunately, we’re unable to explain why HM Revenue & Customs (HMRC) has set or amended your tax code. We’re provided with tax codes electronically by HMRC and must apply the tax code advised to us. This means we can’t change your tax code. If you think it’s wrong, contact HM Revenue & Customs on 0300 200 3300 or visit www.gov.uk/incometax and they’ll be able to help. You can also view and query your tax using the HM Revenue & Customs Personal Tax Account online service. Go to www.gov.uk/ personal-tax-account and follow the instructions to register. When you call, you’ll need your National Insurance number and our PAYE reference which is 961 2406394.  The Pension Scheme Tax Reference is 00816815RX.

One reason for a tax code change is when you start receiving your State Pension. The State Pension uses any tax-free Personal Allowance you have first and this may previously have been used for your Fund pension. This can mean you have less tax-free allowance being applied to your Fund pension and so pay more tax on it.

• If you were awarded Compensatory Added Years on retirement and you return to work for an employer covered by the Local Government Pension Scheme, your compensation pension may be reduced or suspended while you are re-employed.
• If you were awarded Compensatory Added Years on Retirement and you return to work for an employer out with the Local Government Pension Scheme, your compensation pension won’t be affected.

The death in retirement has details about what the person who is looking after your affairs should do when you die and what further benefits might be payable from the Scheme. My Pension Online also shows survivor pension details.

• We’ve offered all of our members under the age of 75 at 1 January 2020 the electronic option for payslips and P60s

• Members over the age of 75 as well as those members who have opted out of the digital service will receive paper payslips. We’ll continue to send a P60 and payslips in April and May or if there’s a change of £10 or more.

• To certify the Power of Attorney the person who appointed the attorney (the donor) must write on each page - ‘I certify this is a true and complete copy of the corresponding page of the original lasting power of attorney’ 
• On the final page, the donor must write - ‘I certify this is a true and complete copy of the lasting power of attorney’
• Each page must be signed and dated.
• Alternatively, a solicitor or public notary can also certify a copy of lasting power of attorney.
• If a certified copy is not possible then you can provide the original Power of Attorney documentation. This are sent at your own risk and we suggest you send this using recorded delivery. We’ll return original certificates by recorded delivery.

If you are unable to gain Power of Attorney, obtaining a guardianship order can be costly to obtain and we are unable to accept an appointee for social security benefits instead of Power of Attorney. The Office of the Public Guardian (Scotland) website www.publicguardian-scotland.gov.uk has some other options that may be more relevant in some circumstances.  These options include an intervention order https://www.publicguardian-scotland.gov.uk/intervention-orders or Access to Funds https://www.publicguardian-scotland.gov.uk/access-to-funds.  As each circumstance is different, you will need to check to ensure the option you choose is the best for your own circumstances.

If we’ve had correspondence or bank payments returned, your pension may have been suspended. Please contact us to provide your new details so that we can investigate and reinstate your pension.

Once your pension has been put into payment, you can’t transfer out.

No but if the total value of all of your pensions is less than £30,000 you may be eligible to have it compounded. Contact us for more information if you think this applies to you.

If you need proof of income at any time during the year, you can download and print your payslips and P60 from the My Pension Online service. Alternatively you can contact us and we can send you this information within 20 working days.

Your pension is paid into the bank on the 15th of the month, except if this falls at the weekend or on a public holiday when payment will be made on the last working day before the 15th. A small number of members have their pension paid annual, these payments are made on the 15th of March or last working day before 15th.

Your pension Annual Allowance is the maximum that you can build up in your pension in a tax year, the maximum amount for the 2020/21 tax year is £40,000 although it may be lower if you are affected by Tapering or have triggered the Money Purchase Annual Allowance (MPAA).

As Lothian Pension Fund is a Defined Benefit Scheme, this is calculated based on the increase in your benefits each year instead of the amount you or your employer have paid in.

You can find out more information regarding Annual Allowance on the Government website and by reading these factsheets which include information on both the Annual and Lifetime Allowances.

If you've exceeded your Annual Allowance in a given year, you can carry forward any leftover allowance from the previous three years to cover the excess e.g. if you exceeded the 2020/21 Annual Allowance, you can carry forward unused allowance from 2017/18, 2018/19 and 2019/20.

This means that while you may have exceeded your Annual Allowance, the taxable amount exceeding the Annual Allowance limit may be lower. If you look at your Annual Allowance information on My Pension Online. you'll see that we automatically apply any carry forward based on the information held for you in previous years. This is based on the assumption that you've a standard Annual Allowance of £40,000 for each year and have only contributed to Lothian Pension Fund during the input period.

You can see further information on unused Annual Allowance and carry forward here and also check your Annual Allowance using the calculator. 

You can view details of your Annual Allowance through My Pension Online, just log in and go to “Employment Detail” then choose “Financial Details and Annual Allowance” and you can see the information that we hold.

Please note that Annual Allowance was implemented in 2008 so you won't find any data prior to that year.

The calculation is a formula set by HMRC, where:

The opening value is the amount of pension benefits that have built up so far at the end of the previous pension input period.

1. Start with your annual pension built up so far at the end of the previous pension input period.
2. Multiply this amount by 16.
3. Add any separate lump sum built up at the end of the previous pension input period.
4. Increase this by the Consumer Price Index for the previous September - this increased amount is your opening value.

The closing value is the amount of pension benefits that has built up so far at the end of the pension input period.

1. Start with your annual pension built up so far at the end of the pension input period.
2. Multiply this amount by 16.
3. Add the value of any separate lump sum you would receive - this is your closing value.

Deduct the opening value from the closing value. If the difference is a:

• negative amount, then your pension savings are nil for that period
• positive amount, then this is the amount of your pension savings.

You can view your Annual Allowance details through My Pension Online, which will detail the Pension Input Amount you have used with Lothian Pension Fund for each year.

If you've been contributing to any other pensions, you'll need to check these for your pension input details also.

You can then use this information in HMRC’s pension annual allowance calculator. The calculator will be able to confirm if you have exceeded your Annual Allowance, and takes any previous years’ carry forward into consideration.

It's your responsibility to calculate any tax charge due in respect of your Annual Allowance. Lothian Pension Fund is unable to calculate any tax charges due for your Annual Allowance and would advise that you seek independent financial advice if you are unsure of what is due.

A guide to calculating your tax charge can be found on the HMRC website along with a working sheet and further information. 

If you have exceeded your Annual Allowance, and a tax charge is payables, you must declare this on your Self-Assessment tax return – even if you wish Lothian Pension Fund to pay the tax charge on your behalf.

If the tax charge is less than £2,000 you are responsible for paying this and do not have the option of Lothian Pension Fund paying this on your behalf.

If your tax charge is £2,000 or more then you can apply for a Scheme Pay where Lothian Pension Fund will pay the tax charge on your behalf and a debit will be applied to your annual pension to cover the cost.

Further information is available on the HMRC website.

A Scheme Pay offset is where you elect for Lothian Pension Fund to pay an Annual Allowance tax charge to HMRC on your behalf and deduction is applied to your annual pension to cover the cost.

The Pension Offset = Annual Allowance Tax Charge ÷ Age Related Factor

The age related factors are set by the Government Actuaries Department and are based on your age end of the Pension Input Period that the tax charge relates to e.g. if your tax charge was for the 2020/21 tax year, the factor would be based on your age as at 5 April 2021.

The latest factors are detailed in the CETV Workbook 2020 v2, tab 0-605 for those under their Normal Pension Age and tab 0-607 for those over their Normal Pension Age, which can be found under the 2020 section of the Scottish Public Pensions Agency website. The factors are interpolated for those who have a non-integer Normal Pension Age.

The pension debit will increase each year in line with inflation and will be deducted from your pension when it goes into payment. The debit will be reduced/ increased if you choose to take payment of your pension early/ late. The debit is applied to your pension for life but has no impact on any spouse or children’s pensions payable in the event of your death.

If you wish for Lothian Pension Fund to pay an Annual Allowance tax charge on your behalf, you must complete the Scheme Pay Election Form. You can then upload the form through My Pension Online  and we will then action your request.

Please remember that you must declare this on your Self-Assessment tax return – even though Lothian Pension Fund paying the tax charge on your behalf.

You must complete Box 10 of your Self-Assessment Tax Return if you have exceeded your Annual Allowance and a tax charge is payable. You can also find guidance on completing your tax return. Lothian Pension Fund can't advise on how to complete your tax return therefore if your remain unsure after reading the guidance, we advise you to seek independent advice.

Our PSTR number is 00816815RX.

You can get an estimate using the benefit projector/calculator on My Pension Online to estimate your pension.

You can see how much pension you may be paid if you use our online service. You can choose any date from age 55 onwards.

Step 1: Sign in or register for My Pension Online. 

Step 2: Go to Benefit Calculators then Voluntary Retirement

Step 3: If you've more than one active pension with us, you can choose which pension to calculate your estimate. Change the date to when you want to receive your pension from then click Calculate"

Step 4:  Your figures for that date will be shown and along with any reduction that may have been applied for early payment. You can use the slider to see what your pension would be if you take any tax-free lump sum up to the maximum allowed.

For more information, please refer to the Retirement Process page.

Statements are prepared by the end of August each year. Annual Benefit Statements for members paying into the Scheme on 31 March each year are an estimate of your benefits earned to date, based on the information provided by your employer.

The annual newsletters to members are sent out over the summer period.  Your annual benefit statement will be available by logging into My Pension Online, choosing documents and forecasts, by 31 August each year.  

Log in to My Pension Online and click on the Dashboard move down to the section called ‘payroll’and choose the option Payslip or P60 end of year certificate. Click on one and now you get to the page where can see your current pay period information or P60 depending on the option you chosen. You can swap between the current period and older documents by clicking on the dates on the left. You are able to print the payslips and P60 from March 2020 onwards.

If you get divorced, or your civil partnership is dissolved, you may have to consider what happens to your LGPS benefits. You may wish to get legal advice from your solicitor on how to deal with your LGPS benefits as part of any divorce/dissolution settlement. You may require information such as an estimate of the cash equivalent value (CEV) of your pension rights if you are going through a divorce or dissolution. You can request one current CEV of your pension rights per year free of charge. A current CEV will cover your total benefits and won’t be proportioned over your period of marriage. If you are a deferred member you can obtain a CEV from My Pension Online which you can save and print. A current CEV can’t be used for pension sharing purposes. If you are a pensioner, we can’t give you a current CEV.

You can find out more information on the divorce and dissolution page.

The LGPS covers employees working in local government and for other organisations that have chosen to participate in it. To be able to join the LGPS you need to be under age 75 and work for an employer that offers membership of the scheme. If you are employed by a non-local government organisation which participates in the LGPS you can only join if your employer nominates you for membership of the scheme. Police officers, operational firefighters and, in general, teachers and employees eligible to join another statutory pension scheme (such as the NHS Pension Scheme) are not allowed to join the LGPS.

If you start a job and are eligible for membership of the LGPS, you’ll be brought into the Scheme by your employer automatically if you have a contract of employment for 3 months or more.   

If it is for less than 3 months and you are, or become eligible, you’ll be brought into the scheme from the next pay period :

• from the automatic enrolment date (unless your employer issues you with a postponement notice to delay bringing you into the scheme for up to a maximum of 3 months)
• or if your contract is extended to be for 3 months or more
• or you join by completing an application form.

If you are brought into the scheme you have the right to opt out. You can’t complete an opt out form until you have started your employment.

More information can be found in the Joining and Paying In page. 

The LGPS can only accept transfers from other public sector schemes (i.e. local councils schemes in Great Britain, the Civil Service, the Health Service, the Teachers' pension scheme, the Police and Fire schemes and Armed Forces schemes etc). We can no longer accept transfers in from personal pension policies, including stakeholder plans, or from non-club schemes.

If you have pension rights with a Public Sector Scheme, transfer requests require to be made within 12 months of joining the LGPS.

If you meet the above criteria and wish to apply to transfer a previous pension from a Club Scheme, download and complete a transfer form. The form is also available within your welcome pack which can be found on  My Pension online.  

More information can be found on the Transfers page.

If you leave the scheme with less than two years' membership, don't hold LGPS pension rights in any other Scottish Fund and didn't transfer membership into the Scheme, you can be refunded your contributions or can transfer them to another pension scheme.  If you opt for a refund, this is the contributions you paid only and will be less tax.

Your employer will provide details of the contributions paid to for us to refund or defer your benefits. If you choose a refund, we'll send a form to complete and provide us with your bank details.

More information can be found in the Changing or Leaving Your Job page.

My Pension Online is our online service to help you manage your pension, use the pension calculator, update your nomination and upload documents.

More information on My Pension Online and registering can be found on My Pension Online Help .

If you are paying into the Scheme you can choose to leave your job and retire to take your pension from age 55 to 75, provided you have 2 years scheme membership.

More information can be found on the Planning Retirement page.

To increase your pension when you retire, you can pay extra to purchase additional benefits or pension with either Additional Pension Contributions (APCs) or Additional Voluntary Contributions (AVCs). These extra contributions are normally taken from your pay by your employer, just like your normal contributions and are deducted before your tax is worked out. So, if you pay tax, you receive tax relief (at your highest rate) automatically through the payroll or if you're paying into your APC as a lump sum we'll issue a tax certificate to give to HMRC to claim back your tax.

If you're choosing to make extra contributions voluntarily, your employer doesn’t pay into these. If you are absent from work with your employer permission (other than sickness or injury) you can read more about how to buy back lost pension.

More information can be found on the Change your contributions page.

As an alternative to opting out, or at times when money is tight, there is an option to stay in the Scheme but pay a reduced contribution. This option is commonly called the "50/50 option".

You can elect for this at any time and it means you pay half of the contributions you would normally pay but you only build up half of the pension during the period you pay the reduced contribution.

More information can be found on the Change your contributions page.

Your pension Annual Allowance is the maximum that you can build up in your pension in a tax year, the maximum amount for the 2021/22 tax year is £40,000 although it may be lower if you are affected by Tapering or have triggered the Money Purchase Annual Allowance (MPAA).

More information can be found on the tax page.

The quickest way to update your bank details is by using the My Pension Online service. Register and log on then choose the 'Your Details' option from the dashboard. You’ll find the bank details screen in this section. We validate all bank changes and to do this we ask you to upload a picture of a bank statement showing your name, address, new sort code and account number to the online document upload. We can’t pay into Post Office Accounts. You can also receive your pension into an overseas bank account. We also accept requests in writing, email or telephone our office.  Bank account changes must reach us at least 10 working days before the payment date to be able to make the change in time.

For more information, please refer to our Moving Abroad and Making Changes page.

Although membership of the Scheme is automatic in many cases, it isn't compulsory, even if you join under auto-enrolment. You can cancel your membership at any time. This is known as 'opting-out'.

You should be aware that in certain circumstances your employer may be obliged by law to re-enrol you into the LGPS at a later date, even though you have previously opted not to be in the Scheme.

Important

Apart from the main retirement benefits, you will lose out on extras, such as ill health cover. You may wish to get independent financial advice before opting out.

For more information, please refer to the Opting Out page.

My Pension Online is our online service to help you manage your pension, use the pension calculator, update your nomination and upload documents.

More information on My Pension Online and registering can be found on the My Pension Online Help.

You can find all our forms within Publications & Forms

You can find information on how the fund invests in Investments 

We’re sorry when things go wrong, and we’ll deal with any complaints we receive quickly and resolve the situation when possible. We monitor the levels of complaints we receive on a monthly basis, and we’ll always learn from these and improve the service we provide.  

Our complaint processes covers:

• the service we have delivered – if you are unhappy with the service we have provided 
• how pension rules were applied – benefit calculations or payments, previous membership, transfer in/out and AVCs
• complain about a decision made by your employer - contact your employer who’ll investigate your complaint in line with their internal disputes policy.

If you wish to make a complaint please refer to Complaints and Appeals