GovWire

At the request of Scottish Ministers, the Government Actuarys Department carried out an actuarial valuation of the Local Government Pension Scheme (Scotland) as at 31 March 2020. The valuation has been undertaken in accordance with the Public Service Pensions (Valuations and Employer Cost Cap) Directions 2023, which specify certain assumptions and require other assumptions to be Scottish Ministers best estimates.

See also: Public Service pensions: 2016 actuarial valuation reports.