№ files_lp_3_process_7_070124
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File size: 45 KB
The document provides an explanation of the lifetime allowance within the context of the Local Government Pension Scheme (LGPS) and related tax regulations.
Year:
2020/21
Region / City:
United Kingdom
Topic:
Pension taxation
Document type:
Factsheet
Institution:
HM Revenue and Customs (HMRC)
Target Audience:
LGPS members, pension planners
Period of validity:
Ongoing
Approval date:
Not specified
Date of revisions:
Ongoing adjustments
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The product description is provided for reference. Actual content and formatting may differ slightly.
Year:
2018/2019
Region / City:
UK
Topic:
Pension Taxation, Lifetime Allowance
Document Type:
Fact Sheet
Organization / Institution:
HM Revenue and Customs
Author:
HM Revenue and Customs
Target Audience:
Pension scheme members, individuals planning retirement
Period of Action:
6 April 2016 - Ongoing
Approval Date:
Not specified
Date of Changes:
Not specified
Year:
2016
Organization:
Virginia Juvenile Justice Association (VJJA)
Recipient:
Rick Teague
Role:
Court Psychologist, 29th District Court Service Unit
Position in Association:
Scholarship Chair, Conference Faculty, Institute Planning Committee Member
Membership Duration:
Since February 1979
Event Date:
November 10, 2016
Event Type:
Annual Meeting
Award Type:
Lifetime Membership
Presenter:
Beth Stinnett, Past President
Region:
Virginia, USA
Year:
2019-2021
Region / City:
Newport News, Virginia, USA
Theme:
Photocathodes, Electron Photo-Guns
Document Type:
Research Paper
Institution:
Old Dominion University, Thomas Jefferson National Accelerator Facility
Author:
J. T. Yoskowitz, G. A. Krafft, G. Palacios-Serrano, S. Wijethunga, J. Grames, J. Hansknecht, C. Hernandez-Garcia, M. Poelker, M. Stutzman, R. Suleiman, S. B. van der Geer
Target Audience:
Researchers in accelerator physics, particle physics
Period of Action:
2019-2021
Approval Date:
N/A
Modification Date:
N/A
Note:
Year
Theme:
Disabled Veterans, Recreation
Document Type:
Application Form
Organization:
Washington State Parks & Recreation Commission
Author:
Washington State Parks & Recreation Commission
Target Audience:
Veterans
Effective Period:
Lifetime
Year:
2011
Region / City:
United States
Theme:
Veterans Affairs, Information Technology, Military
Document Type:
Biography
Organization / Institution:
Department of Veterans Affairs
Author:
Not specified
Target Audience:
General Public
Period of Validity:
Ongoing
Approval Date:
March 28, 2011
Date of Changes:
Not specified
Year:
2017
Theme:
Progressing lifetime communities through Universal Design
Project:
Investigation of the Universal Design of Fall Detection Technologies in the Smart Home and their Impact on Lifetime Communities
Document type:
Final Report
Authors:
Jane O’Flynn, Prof. Dirk Pesch, Patrick Mulvihill, Dr. Kieran Delaney, Sarah Hayes, Michelle O’Keeffe
Supervisor:
Dr. Jim Harrison
Institutions:
Health Innovation Hub Ireland, Cork Institute of Technology, Nimbus Research Centre, Independent Living Ireland, Amicitia, University College Cork
Date:
19 June 2019
Keywords:
Fall Detection Technologies, Smart Homes, Universal Design, Lifetime Communities, Ageing Population, Assistive Technology
Audience:
Researchers, policymakers, designers, and healthcare professionals
Methodology:
Literature and technology review, stakeholder interviews, data analysis
Geographical focus:
Ireland
Findings focus:
Design principles, impact on older adults and lifetime communities, integration of smart technologies
Recommendations:
Technology standards, accessibility, integration into care networks, innovative design processes
Year:
2026
Region / City:
Ohio, USA
Subject:
Beekeeping
Document Type:
Nomination Form
Organization:
Ohio State Beekeepers Association (OSBA)
Author:
Nominating Individual
Intended Audience:
OSBA Members and Beekeeping Community
Award:
Lifetime Achievement Award
Submission Requirements:
WORD or PDF format
Scoring:
Total 100 points, divided into sections of 10, 20, 20, 50 points
Reference Requirement:
At least three references, non-relatives of the nominee
Year:
2006–2020
Jurisdiction:
United Kingdom
Subject:
Pension taxation and lifetime allowance
Document type:
Factsheet
Issuing authority:
HM Revenue and Customs (HMRC)
Target audience:
Pension scheme members, tax payers
Key provisions:
Annual Allowance, Lifetime Allowance, Individual Protection 2016, Fixed Protection 2016
Relevant pension schemes:
All tax-registered pension arrangements including Firefighters’ Pension Schemes
Calculation method:
Capital value based on annual pension multiplied by factor plus lump sum
Excess benefit charges:
25% for pension payments, 55% for lump sum withdrawals
Changes to LTA:
2006 introduction, reductions in 2012, 2014, 2016, inflation adjustments from 2018
Application process:
Online self-service via HMRC for LTA protections
Reference examples:
Appendices 1 and 2 illustrating LTA calculations and protections
Year:
2015
Region / City:
North West England, North East, London
Theme:
Government digital transformation, Agile development
Document Type:
Procurement document
Organization:
Department of Work & Pensions (DWP)
Author:
Amy Retallack
Target Audience:
Potential Suppliers
Period of validity:
17/09/2015 - 01/10/2015
Approval Date:
17/09/2015
Amendment Date:
N/A
Year:
FY23/24
Region / City:
England, Wales
Document Type:
Guidance
Author:
Not specified
Period of Action:
FY23/24
Approval Date:
Not specified
Amendment Date:
Not specified
Year:
2017
Region / city:
India
Topic:
Children Education Allowance, Hostel Subsidy
Document type:
Application form
Organization / institution:
Government of India, Ministry of Personnel, PG & Pensions
Author:
Not specified
Target audience:
Central Government employees
Period of validity:
Not specified
Approval date:
16-08-2017
Date of changes:
Not specified
Year:
2017
Region / City:
Jamaica
Subject:
Pensions Administration, Refund of Contributions
Document Type:
Application Form
Organization / Institution:
Ministry of Finance and the Public Service
Author:
Pensions Administration Branch
Target Audience:
Individuals applying for pension or family benefit contributions refund
Period of Effect:
Not specified
Date of Approval:
Not specified
Date of Amendments:
Not specified
Year:
2026
Organization:
Department for Work and Pensions (DWP)
Document type:
Consent form / guidance
Target audience:
Solicitors, welfare rights organizations, and third parties requesting personal information
Scope:
United Kingdom
Data categories:
Personal information related to benefits, pensions, and other DWP-held records
Legal basis:
Consent under UK data protection regulations
Required actions:
Completion of Parts A–F, including Part E by the DWP customer
Organisation:
NHS Pensions
Issuing body:
National Health Service Business Services Authority (NHSBSA)
Document type:
User guide
Subject:
Greenbury disclosure process and system access
System:
Pensions Online (POL)
Related schemes:
1995/2008 Scheme; 2015 Scheme
Effective factors date:
October 2018
Audience:
Employers and nominated POL users
Access limitation:
One Greenbury user per employer at any time
Functions covered:
Disclosure requests; recalculation requests; query management; year comparison
Data included:
Accrued pension; lump sum; Cash Equivalent Transfer Value (CETV)
Status definitions included:
Waiting; Completed; Queried; Responded
Year:
2025
Region / city:
Ireland
Topic:
Job application form
Document type:
Application form
Organization:
Financial Services and Pensions Ombudsman
Author:
Conscia Limited
Target audience:
Job applicants
Start date:
2025-09-03
End date:
2025-09-03
Date of approval:
Not specified
Date of changes:
Not specified
Date:
20 March 2023
Recipient:
The Honorary J Maswangayi, Chairperson, Standing Committee on Finance, National Assembly
Committee Secretaries:
Mr Allen Wicomb, Mr Teboho Sepanya
Organization:
Association for the Monitoring and Advocacy of Government Pensions (AMAGP)
Type of document:
Submission / Policy comment
Region:
South Africa
Subject:
Financial Matters Amendment Bill (B20-2022), Pension Fund Amalgamation
Target audience:
Standing Committee on Finance
Purpose:
Commentary on the amalgamation of AIPF and TEPF into GEPF and related financial sustainability concerns
Number of members represented:
~8000 GEPF pensioners
Related legislation:
Government Employees Pension Law
Date of issue:
20 March 2023
Year:
2025
Note:
Scheme Name
Key function:
risk management
Year:
Not specified
Region / City:
Not specified
Topic:
Pensions, Data Management, Digital Interfaces
Document Type:
Checklist
Organization / Institution:
Not specified
Author:
Not specified
Target Audience:
Pension scheme administrators, advisors, and relevant parties
Effective Date:
Not specified
Revision Date:
Not specified
Year:
2008
Organization:
NHS Pensions
Document Type:
Pension Guide
Target Audience:
Members of the 2008 Section of the NHS Pension Scheme
Normal Pension Age:
65 years
Membership Limit:
45 years pensionable service
Calculation Method:
One-sixtieth of reckonable pay per year of membership
Optional Lump Sum:
Available subject to HMRC limits
Reckonable Pay:
Average of best consecutive three years within last ten years, CPI revalued
Additional Pension:
Included if purchased separately
Protected Pay:
Most beneficial method applied for deferred or protected membership