Guidance
Local Government Pension Scheme administering authorities: local government reorganisation
Guidance for officers and councillors choosing a new administering authority for their fund during local government reorganisation.
Applies to England and Wales
Documents
Details
This guidance applies to pension funds in the Local Government Pension Scheme where councils are undergoing local government reorganisation. It has been prepared to help officers, Pension Committee and Pension Board members. It sets out:
- considerations when selecting a new administering authority, including the option of single purpose pension authorities
- how to engage the department when deciding on a new administering authority
- timings for any decisions
This guidance does not cover the operational activities and management decisions involved in preparing and implementing reorganisation within a fund.
Updates to this page
Published 30 July 2026