Citation and commencement

1. These Regulations may be cited as the Local Government Superannuation (Scotland) Amendment Regulations 1992 and shall come into force on 31st December 1992.

Interpretation

2. In these Regulations "the principal Regulations" means the Local Government Superannuation (Scotland) Regulations 1987(2).

Value of employer-provided cars not to be pensionable

3. In Schedule 1 to the principal Regulations, the definition of "remuneration" shall be amended as follows:-

(a)at the end of paragraph (d) the word "or" shall be omitted;

(b)at the end of paragraph (e) the word "or" shall be added; and

(c)there shall be added after paragraph (e)-

"(f)the equivalent money value to the employee of the provision of a motor vehicle by or on behalf of the employing authority;".

Recognition of past contributions

4. In the principal Regulations after regulation C17 there shall be inserted the following new regulation:-

"Recognition of certain past contributions

C18. Notwithstanding the definition of "remuneration" in Schedule 1, where on 31st December 1992, a person is paying contributions on a sum which represents the equivalent money value to him of the provision of a motor vehicle, the equivalent money value to him of the provision of a motor vehicle provided from time to time by or on behalf of the employing authority shall be treated as remuneration on which contributions will continue to be payable until the earlier of the date on which-

(a)a motor vehicle is no longer provided for him; or

(b)he ceases to be employed by the employing authority employing him on 31st December 1992.".

Saving for appeals concerning provision of motor vehicles

5. In the principal Regulations after regulation N8 there shall be inserted the following new regulation:-

"Saving for appeals concerning provision of motor vehicles

N9.-(1) Where an employing authority has before 31st December 1992 refused an application by a person to include the equivalent money value to him of the provision of a motor vehicle as remuneration for the purposes of these Regulations and the person serves a notice of appeal against that decision in terms of Regulation N8 such appeal shall be determined on the basis of these Regulations as they were in force on the date of the employing authority's decision irrespective of whether the notice of appeal was served before or after 31st December 1992.

(2) Where, in accordance with paragraph (1) above, an appeal has been determined after 31st December 1992 in favour of the appellant, the appellant shall be deemed to be a person to whom regulation C18 (recognition of certain past contributions) applies.".

Explanatory Note

(This note is not part of the Regulations)

Under these Regulations an employee will no longer be entitled to count the money value to him of a car provided for his use by his employing authority as part of his pensionable remuneration. If employees provided with a car by their employing authorities at the date these Regulations come into force are contributing to their pension fund by reference to the money value of a car provided for them, the Regulations provide that such a person's pensionable remuneration will not be reduced until either he ceases to be provided with a car by his employing authority or he leaves his employment with that authority, whichever event occurs first. Appeals against decisions taken before these Regulations come into force will be determined on the basis of the Regulations in force at the time the decision was taken.