№ lp_2_2_05497
File format: docx
Character count: 8641
File size: 43 KB
The document is a fact sheet on the Lifetime Allowance in pension taxation within the UK, specifically for the Local Government Pension Scheme (LGPS) and its related tax implications.
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
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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:
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
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:
2025
Region / City:
Cambridgeshire, Northamptonshire
Subject:
Medical certification for ill-health retirement within the Local Government Pension Scheme
Document Type:
Medical Certificate
Author:
Not specified
Target Audience:
Former employees of the Local Government Pension Scheme (LGPS)
Period of validity:
Not specified
Approval Date:
May 2025
Date of amendments:
Not specified
Geographical scope:
England and Wales
Scheme name:
Local Government Pension Scheme (LGPS)
Type of scheme:
Tax approved defined benefit occupational pension scheme
Legal basis:
Superannuation Act 1972; Public Service Pension Schemes Act 2013; Pensions Act 2008
Applicable membership period:
On or after 1 April 2014
Scheme year:
1 April to 31 March
Normal Pension Age range:
55 to 75 (earliest age increasing to 57 from 6 April 2028)
Target audience:
Employees in local government and participating organisations
Administering authority:
Employers participating in the LGPS
Subject matter:
Pension contributions, benefits, retirement options, survivor benefits, and scheme rules
Note:
Year
Document Type:
Guide
Target Audience:
Employees in England and Wales
Organisation:
Local Government Pension Scheme
Scheme Name:
Local Government Pension Scheme (LGPS)
Country:
England and Wales
Subject:
Pension scheme membership and opting out conditions
Document Type:
Informational guidance
Audience:
Employees eligible for LGPS membership
Key Topics:
Benefits, contributions, refunds, re-enrolment, deferred benefits, 50/50 section, auto-enrolment
Contact Email:
[email protected]
Related Institution:
West Northamptonshire Council
Eligibility:
Eligible jobholders in employment offering LGPS
Financial Details:
Employee contributions between 5.5% and 12.5% of pensionable pay
Re-enrolment Period:
Approximately every three years
Year:
2022
Region / City:
Royal Borough of Kensington and Chelsea
Subject:
Pension scheme membership declaration
Document type:
Form
Organization / Institution:
Royal Borough of Kensington and Chelsea
Author:
RBKC Pensions Team
Target audience:
Members of the Local Government Pension Scheme (LGPS) in England and Wales
Period of validity:
Not specified
Approval date:
Not specified
Date of amendments:
Not specified
Year:
2015
Region:
England and Wales
Subject:
Pension aggregation and deferred benefits
Document type:
Guidance and template letters
Issuing authority:
LGPS administering authorities
Audience:
Former and re-joining LGPS members
Effective period:
From April 2014 onward
Deadline for action:
12 months from re-joining or as agreed by employer
Scenarios covered:
Post 31 March 2014 benefits, pre and post 31 March 2014 benefits, disqualifying gaps, multiple pension accounts
Exclusions:
Compulsory aggregation, councillor members, aggregation under former regulations
Year:
2021
Region / City:
England and Wales
Subject:
Privacy and Data Protection
Document Type:
Template Privacy Notice
Authority / Institution:
Local Government Association
Author:
Local Government Association
Target Audience:
Administering authorities of Local Government Pension Scheme funds
Period of Validity:
Indefinite until further updates
Approval Date:
2021
Date of Amendments:
15 May 2018, 25 May 2018, 20 September 2021
Purpose:
Provide a summary privacy notice for pension scheme data processing
Related Legislation:
GDPR, UK GDPR
Context:
This document is a template summary privacy notice intended to assist Local Government Pension Scheme funds in England and Wales in complying with data protection legislation, particularly in informing individuals about their personal data usage within pension funds.
Note:
Year
Topic:
Pension Transfers
Document Type:
Guidance Document
Organization / Institution:
Local Government Pension Scheme
Target Audience:
Individuals joining or re-joining the LGPS
Description:
A guidance document explaining the process and rules for transferring previous pension rights into the Local Government Pension Scheme (LGPS).
Year:
2023
Region / city:
Not specified
Subject:
Local Government Pension Scheme (LGPS)
Document type:
Pension Statement
Issuer:
LPPA (Local Government Pension Scheme Administrator)
Author:
Not specified
Target audience:
LGPS members
Effective period:
Not specified
Approval date:
Not specified
Date of changes:
Not specified
Note:
Contextual description
Scheme:
Local Government Pension Scheme (LGPS)
Regulations Referenced:
LGPS (Benefits, Membership and Contributions) Regulations 2007 (as amended); LGPS (Administration) Regulations 2008 (as amended); Pensions (Increase) Act 1971; Medical Act 1983
Regulation Provisions:
Regulation 20; Regulation 31; Regulation 56
Applicable Members:
Tier 3 pensioners whose pension is suspended and who left before 1 April 2014
Review Timing:
3 or more years after cessation of tier 3 pension and before normal retirement age
Normal Retirement Age:
65 (with specified protected exceptions)
Medical Authority Requirement:
Independent approved registered medical practitioner (IRMP) registered with the General Medical Council and holding required occupational health qualifications
Employer Responsibilities:
Completion of Part A and Part D; formal determination regarding reinstatement of suspended pension
Medical Practitioner Responsibilities:
Completion of Part B and Part C; certification of permanent incapacity for gainful employment; attachment of full medical report
Definition of Gainful Employment:
Paid employment of at least 30 hours per week for not less than 12 months
Form Structure:
Part A (Employer); Part B (Medical Certification); Part C (Practitioner Declaration); Part D (Employer Determination); Explanatory Notes
Review Date of Notes:
March 2020
Jurisdiction:
United Kingdom
Year:
2021
Region / City:
England and Wales
Topic:
Data protection, Privacy
Document Type:
Privacy Notice
Organization:
Local Government Association
Author:
Squire Patton Boggs (UK) LLP
Target Audience:
Administering Authorities, Members and Beneficiaries of Local Government Pension Scheme
Period of Validity:
Ongoing
Approval Date:
17 September 2021
Date of Amendments:
15 May 2018, 25 May 2018, 17 September 2021
Note:
Year
Topic:
Local Government Pension Scheme
Document Type:
Information
Organization:
Cambridgeshire Pension Fund
Target Audience:
Employees in the Local Government Pension Scheme
Context Description:
A set of informational videos related to the Local Government Pension Scheme for employees to check their pension status and understand their pension journey.