SPPA Circulars

LGPS (Scotland) Tiered Contributions Guidance 2025-26

The purpose of this circular is to notify all interested parties of the release of Version 19 of the guidance on the tiered contribution rate system for the Local Government Pension Scheme in Scotland.

 

 

Public Service Pensions Indexation & Revaluation 2025

The purpose of this circular is to notify stakeholders of the increase to public service pensions with effect from 7 April 2025. The rate to be used for the 2025/26 annual revaluation of Career Average Revalued Earnings (CARE) benefits accrued in the 2018 Local Government Pension Scheme (Scotland) is 1.7%.

 

 

Ill Health Retirement and Internal disputes Resolution Procedure Guidance

The purpose of this circular is to provide updated guidance for those persons with the responsibility for making decisions regarding ill-health retirement and persons reviewing those decisions under the Internal Dispute Resolution Procedure (IDRP) process; as required by the Local Government Pension Scheme (LGPS) (Scotland) Regulations 2018 and previous regulations.

 

2026-01 LGPS Circular Updates To The Ill Health Retirement And Internal Dispute Resolution Procedure Guidance

 

LGPS Guide To Ill Health Retirement And Early Payment Of Deferred Benefits (26 January 2026)

 

Ill Health Guidance And Template Certificates (Version 1.1)