The Local Government Pension Scheme Regulations 2013

UK Statutory Instrument 2013 No. 2356 — creates 1 criminal offence.

1offences created

0recorded in force

0revoked

Made: 12 September 2013
In force from: Not determined
Extent: Not stated
Subject: Corporate, financial services, company law, employment, charity, electoral and tax
Made under: Schedule 3 to the Superannuation Act 1972

Explanatory note

(This note is not part of the Regulations) — published with the instrument by the department that made it. © Crown copyright, reused under the Open Government Licence v3.0.

These regulations (“the Regulations”) introduce a new local government pension scheme (“the Scheme”) which is to come into existence on 1st April 2014 and replace the local government pension scheme constituted by the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations 2007 (S.I. 2007/1166) and the Local Government Pension Scheme (Administration) Regulations 2008 (S.I. 2008/239) (“the 2008 Scheme”). In contrast to the 2008 Scheme which was a final salary pension scheme in which unreduced benefits were payable to members from the age of 65, the Scheme provides for members to accrue pension on a career average revalued earnings basis and for unreduced benefits to be payable from their state pension age. Part 1 of the Regulations sets out provisions relating to benefits, membership and contributions. Regulations 3 to 8 set out the rules for eligibility for membership and the different categories of member. Regulations 9 to 21 set out the rules for contributions and include provision known as the “50/50” option which enables members to elect to pay half the usual rate of contribution and to accrue benefits at half the usual rate. Regulations 16 and 17 make provision for the purchase of additional benefits. Provision is also made for the payment or crediting of contributions during absences from work and for the calculation of an assumed level of pensionable pay during such absences. Regulations 22 to 29 provide for the creation and maintenance of pension accounts. Regulations 30 to 52 provide for the payment of benefits to members and their survivors. Part 2 of the Regulations sets out provisions relating to the administration of the Scheme. Regulations 53 to 71 provide for management of the Scheme including the obtaining of actuarial valuations and the calculation of employer contributions. Regulations 72 to 90 provide for the making and notification of decisions and for challenges to those decisions, and for the supply of relevant information to enable decisions to be taken. Regulations 91 to 96 set out provisions for forfeiture of benefits. Regulations 96 to 103 set out provisions relating to transfers between funds. Schedule 1 contains definitions. Schedule 2 sets out who can be Scheme employers and makes provision relating to admission agreements between employers who are not listed within the Schedule and administering authorities. Schedule 3 sets out who must maintain a fund for the Scheme, and is thus an administering authority and contains provision identifying who is the appropriate administering authority for the employees of any particular Scheme employer. A regulatory impact assessment has been produced for these Regulations and is available at https://www.gov.uk/government/organisations/department-for-communities-and-local-government/series/local-government-pensions.

Offences created by this instrument

A relevant offence is an offence committed in connection with an employment in which the person convicted is a member,… regulation 91(2) · Status not determined · Strict liability

What Parliament said about it

Contributions, debates and written statements mentioning this instrument by name. Parliamentary material is reused under the Open Parliament Licence v3.0.

Local Government Pension Scheme Regulations Commons · Written Statements · 11 March 2014 · The Parliamentary Under-Secretary of State for Communities and Local Government (Brandon Lewis)
The Government have laid before Parliament the Local Government Pension Scheme (Transitional Provisions, Savings and Amendment) Regulations 2014 which makes the transitional provision between the existing local government pension schemes and the new scheme which will come into force on 1 April 2014. They preserve benefits already accrued by scheme members under the existing schemes and make provision to ensure that members within 10 years of their normal retirement age on 31 March 2012 do not suffer any detriment. Together with the local government pension scheme regulations 2013 introduced…
Pension Schemes Bill Lords · Grand Committee · 14 January 2026 · Baroness Stedman-Scott (Con)
My Lords, this group of amendments is the first of three groups that together seek to ensure that the Local Government Pension Scheme operates more effectively and proportionately, protecting member benefits, supporting long-term sustainability and remaining affordable for employers. The context is critical. The financial position of the scheme has changed profoundly. On a low-risk basis, the LGPS was around 126% funded in March 2025, rising to around 147% by September, with surpluses of £87 billion and £147 billion respectively. This is a striking shift from the 2022 valuation, when the…
Pension Schemes Bill Lords · Lords Chamber · 16 March 2026 · Lord Katz (Lab)
I thank the noble Viscount, Lord Younger of Leckie, for his amendment, and I share the interest in ensuring that interim valuations are accessible and transparent for all employers in this scheme. Amendment 12 proposes changes to Regulation 64A of the Local Government Pension Scheme Regulations 2013, which concerns valuations carried out outside of the triennial valuation cycle. In Committee, I committed that the Government will consult on changes to Regulation 64A this year, and we will consider the matters raised as part of that consultation. I reiterate the point I made in Committee: any…
Pension Schemes Bill Lords · Lords Chamber · 20 April 2026 · Viscount Younger of Leckie (Con)
My Lords, in speaking to Motion B1, I welcome that the Government have committed to a review of Regulation 64A of the Local Government Pension Scheme Regulations 2013. That is an important and necessary step, and their further commitments today are most welcome. However, if the GAD review is to be meaningful, it must first focus on the factors that directly drive employer contribution rates. In particular, it should examine the effectiveness of consultation between fund actuaries, administering authorities and scheme employers. Secondly, the GAD review must examine outliers in valuations.…
Pension Schemes Bill Lords · Lords Chamber · 20 April 2026 · Lord Palmer of Childs Hill (LD)
My Lords, I thank the Minister for explaining things in great detail from the Government’s perspective. I will speak to Motion B1, which the Minister said has already been met. The Local Government Pension Scheme already has mechanisms to review and amend employer pension contributions and funding practices; for instance, under Regulation 64A of the Local Government Pension Scheme Regulations 2013. There is even an existing GAD reporting mechanism under the Public Service Pensions Act 2013, which reports on compliance, consistency, solvency and long-term cost efficiency, with such reports…

How Parliament handled it

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