On 8 February 2024, the Scottish Public Pensions Agency (SPPA) published amendments to the Local Government Pension Scheme (Scotland) Regulations 2018. There are changes to the following three areas, which we explore further in the briefing note below:

• The CARE annual revaluation date
• Triennial actuarial valuations
• Employer cessation valuations

Download briefing note

The new regulations will come into force on 31 March 2024, and be backdated to 31 March 2023.

If you have any questions on anything covered, please get in touch.