Title page
Contents
Summary 5
1. Overview 7
1.1. The McCloud case 7
1.2. Reason for discrimination 7
1.3. The McCloud remedy 8
1.4. Eligibility for the remedy 9
2. Changes to public service pensions leading to discrimination 11
2.1. What are public service pension schemes? 11
2.2. What were the changes leading to McCloud? 12
2.3. Why did the reforms take place? 13
2.4. Why were transitional provisions put in place? 15
3. Legal challenges 16
3.1. What were the legal challenges? 16
3.2. Employment Tribunal 16
3.3. Employment Appeal Tribunal 18
3.4. Court of Appeal 18
3.5. Employment Tribunal remedy 19
4. The remedy 20
4.1. What is the remedy? 20
4.2. How was the remedy developed? 22
4.3. Implementing the retrospective remedy 24
4.4. How will the remedy be paid for? 25
4.5. Scope of the remedy 25
5. How will the remedy affect people? 27
5.1. Making a choice 27
5.2. Members who have already received an immediate detriment remedy 28
5.3. Member contributions 29
5.4. Tax implications 30
6. Scheme information 32
6.1. Armed forces pension schemes 32
6.2. Civil service pension schemes 32
6.3. Firefighters' pension schemes 32
6.4. Judicial pension schemes 32
6.5. Local Government Pension Schemes 33
6.6. NHS and health and social care pension schemes 33
6.7. Police pension schemes 33
6.8. Teachers' pension schemes 33