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.