FOI/202200275170 · FOI · unclear
Scottish Public Pensions Agency (SPPA) losses and special payments: FOI release
Information requested
You asked for the following in relation to losses and special payments: Please include the information for each of the following periods; 2018-19, 2019-20 and 2020-21: 1. The total number of cases of losses in each year. 2. The total cost of losses in each year. 3. An itemisation of each loss including what it was for and how much it cost. 4. The total number of special payments in each year. 5. The total value of special payments in each year. 6. An itemisation of each special payment including what it was for and how much it cost.
Response
1. The total number of cases of losses in each year. 2. The total cost of losses in each year. 3. An itemisation of each loss including what it was for and how much it cost. Questions 1 and 2: Losses recorded in each year are shown below and disclosed in the relevant Pension Scheme (NHS (Scotland) Scheme and Scottish Teachers Pension Scheme) Annual Report and Accounts for the year. No losses have been recorded in respect of SPPA Accounts. Question 3: Losses arise from Pension Overpayment write offs due to: a) being below the de minimis for recovery (£100.00) or b) being considered uneconomical to recover (in accordance with the Scottish Public Finance Manual).
Volume Value Pension Scheme Year No. £000 NHS (Scotland) Pension Scheme 2020-21 743 51 2019-20 456 20 2018-19 906 52 Scottish Teachers’ Pension Scheme 2020-21 306 80 2019-20 215 15 2018-19 376 25
4. The total number of special payments in each year. 5. The total value of special payments in each year. 6. An itemisation of each special payment including what it was for and how much it cost. Questions 4 and 5: Special payments made in each year are shown in the table below and disclosed in the SPPA Annual Report and Accounts for each year. No special payments have been recorded in respect of either pension scheme accounts (NHS (Scotland) Scheme and Scottish Teachers Pension Scheme). Question 6: All special payments itemised below made are in respect of settlements arising from application of our internal dispute resolution procedure.
Value Volume Volume Volume £ 2020-21 2019-20 2018-19 100.00 - - 1 110.88 1 - - 120.00 1 - - 250.00 1 1 3 268.46 1 - - 288.57 - - 1 500.00 3 9 7 750.00 1 - - 1,000.00 2 1 1 1,037.85 - 1 - 1,453.15 - 1 - 1,500.00 - 1 1 2,000.00 1 - - 2,131.56 1 - - Total Volume 12 14 14 Total Value per annum 9,130.90 9,741.00 7,138.57
About FOI
The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at http://www.gov.scot/foi-responses.
Contact Please quote the FOI reference Central Enquiry Unit Email: ceu@gov.scot Phone: 0300 244 4000 The Scottish Government St Andrews House Regent Road Edinburgh EH1 3DG
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