Jurisdiction(s):
United Kingdom

Key definition

Local Government Pension Scheme definition

What does Local Government Pension Scheme mean? The Local Government pension scheme (lgps) is the statutory, funded defined benefit pension scheme for local authority staff and certain other public service and admitted body employees in the UK. It is set out in legislation: in England and Wales by the Local Government Pension Scheme Regulations 2013 (with transitional and governance regulations), in Scotland by the Local Government Pension Scheme (Scotland) Regulations 2014 (and related instruments), and in Northern Ireland by the Local Government Pension Scheme Regulations (Northern Ireland) 2014. Since 2014/2015 it operates on a career average revalued earnings (CARE) basis, with protections for earlier final...

Charities and local authority outsourcing: navigating LGPS admission, employer contributions, bonds/indemnities, and exit debts

Published by a LexisNexis Restructuring & Insolvency expert

Practice notes

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Practice Note

The UK charities landscape is substantial, with varied pension arrangements across organisations. Many charities now contend with financial strain driven by multiple influences, including:

rising operating expenses
falling levels of giving
weaker than expected investment returns

Local authorities are increasingly outsourcing elements of their services to the private and third sectors—frequently housing, elderly care and youth provision. Charities and other not for profit bodies often assume these roles; in this note, references to a ‘charity’ also encompass a ‘not for profit organisation’.

Any charity entering into a local authority contract must recognise the pensions consequences. A notable illustration came in September 2015, when it was reported that the Multiple Sclerosis Society planned to sell a support centre to meet costs arising from participation in the local government pension scheme.

This Practice Note outlines the specific pension considerations that arise when a charity takes on outsourced local authority services...

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Ruth Bamforth

Walker Morris

Ruth Bamforth is a barrister in Walker Morris’ pensions team.Ruth has specialised in pensions law for 17 years. She joined Walker Morris in 2015, having practised in the City and at the Leeds office of an international law firm.Ruth has an interest in the pensions issues faced by charities and is a member of the National Association of Pension Funds working group looking at those issues. She has also considerable experience of advising scheme sponsors and trustees on a wide range of matters, including scheme re-organisations, amendments and wind-ups. Ruth’s expertise also covers the pensions aspects of banking and corporate transactions.Ruth is a regular writer and speaker on pensions issues and has a particular interest in client training. She is a joint author of Tolley’s Pensions Law. Ruth is a full member of the Association of Pension Lawyers and is a member of the...

Web page updated on 21/05/2026

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