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The EAPF is a fund of the Local Government Pension Scheme (LGPS). With effect from 1 April 2026, the Government has introduced changes to the LGPS to make the Scheme fairer for all members. Some of the improvements will apply retrospectively.

Updates to our publications

Our website publications (policies, guidance and factsheets) on our Publications page are currently being updated to reflect the changes to the amended regulations detailed below. Updates began after April 2026 because government guidance containing details to support the administration of these changes wasn’t released until after the changes took effect.

All of our publications are dated on the front cover, which means the changes below may not be reflected if the document publication date is before April 2026. If you have any questions, you can contact us securely using the EAPF Online portal.

What are the changes?

Summary of changes:

  • Equalisation of survivor benefits
  • Removing age restrictions on paying death grant lump sums
  • Removing the gender pension gap
  • Changes to contributions when buying back ‘lost pension’ following authorised absences

More information is shown below.

1. Fairer survivor benefits

The LGPS provides valuable benefits for survivors when you die. Your spouse, civil partner or eligible cohabiting partner will receive a survivors’ pension which will be paid for the rest of their life.

From 1 April 2026, survivor pensions will be calculated more consistently to ensure equal treatment regardless of the sex of the member or their survivor.

Some existing survivor pensions that are already in payment, will also be increased, because with the new regulations, more of the member’s service before April 2014 will now count. Some survivor pensions will become payable for the first time - this is most likely to affect male survivors of female members who left the LGPS before April 1988.

The changes apply to deaths dating back to:

  • 5 December 2005 for opposite sex marriages and same sex civil partnerships
  • 13 March 2014 for same sex marriages
  • 31 December 2019 for opposite sex civil partnerships

Some cohabiting partners’ pensions may also increase if the member died between 1 April 2008 and 31 March 2014.

Where necessary, we’ll recalculate survivor pensions and pay arrears with interest.

2. Changes to death grants

Removal of the age limit

The age limit for paying a death grant lump sum payment has been removed. A death grant can now be paid even if a member dies after age 75. This change is backdated to cover deaths from 1 April 2014.

A death grant is only paid in limited circumstances when an LGPS member dies after age 75. We’re working to identify any new death grants in respect of members who died after age 75 since April 2014. Where necessary, we’ll contact beneficiaries and / or personal representatives to arrange payment of the death grant. Interest for late payment will be added.

For details about when a death grant is payable visit our Death grant nomination page.

More discretion over who receives the death grant

A ‘late’ death grant payment is usually one that is not paid within 2 years of a member’s date of death. Under HMRC rules, late death grant payments are subject to tax.

Before 1 April 2026, a ‘late’ death grant could only be paid to personal representatives. The LGPS changes now mean that late death grants no longer need to be paid to personal representatives. Instead, we’re able to use our discretion to choose the most appropriate beneficiaries. This means the death grant will be taxed at each beneficiary’s marginal rate of tax (rather than the 45% charge that applies when it’s paid to personal representatives). Some older AVC arrangements are excluded from this change.

3. Stronger protection when you’re away from work

Across the LGPS, women typically receive lower pensions than men – this is called the gender pensions gap. One of the reasons for the gap is that women are more likely to take breaks from work or move to part time work due to childcare and other caring responsibilities. The changes below were introduced from 1 April 2026 to help reduce the gender pensions gap by strengthening pension protection when members are away from work.

Child related leave

You don’t need to buy back lost pension for any period of unpaid additional maternity leave, unpaid additional adoption leave (weeks 27 to 52) or unpaid shared parental leave that starts from 1 April 2026 or later. You’ll continue to build up pension as if you were receiving normal pay.

Under the existing LGPS rules you do not need to buy back lost pension if you’re away from work with no pay because of ordinary maternity or adoption leave (first 26 weeks), as your pension continues to build up as if you were receiving normal pay.

Short authorised breaks

From 1 April 2026, if you take a period of authorised unpaid leave that lasts less than 15 days, your pension will continue to build up in this period. You and your employer will both pay the pension contributions that would have been paid if you were at work receiving your normal pay. This new arrangement will be done automatically, and you don’t need to apply for this to happen.

This change does not apply if you were unpaid because you were on strike. A strike break does not automatically count for pension purposes regardless of its length.

Unpaid leave of 15 days or more

If you take a period of authorised unpaid leave that lasts 15 days or more, the break will not automatically count for pension purposes. You can elect to buy some or all of the pension you lost during the unpaid period by paying extra contributions. The contributions can be paid by lump sum or regular deductions from your pay. Your employer will let you know the cost and your payment options.

An arrangement called a Qualifying Additional Pension Arrangement (QAPA) applies to unpaid leave that starts from 1 April 2026 or later.

Improvements include:

  • More time to decide whether to buy back the lost pension – the deadline has increased from 30 days to 1 year after returning work, or the date you left the employment you were in during the unpaid leave, if this is earlier. Your employer can allow a longer deadline. If you miss the deadline, the old rules apply.
  • Contributions are based on your normal contribution rate – and on the pay you would have received if you had been at work. This arrangement is less costly than the previous option to repay a period of lost pension. Your employer will also pay the contributions they would have paid if you had not been absent (up to a maximum period of 3 years for longer periods of authorised absence).
  • The pension you buy mirrors the pension you would have built up if you had been at work – it counts towards the calculation of survivor pensions and is not reduced for early payment if your pension is paid early due to redundancy or efficiency
  • No medical report is required – your pension fund or employer cannot ask for a medical report before allowing you to start a QAPA.

For information about the rules that applied to authorised unpaid breaks that started before 1 April 2026, see the ‘Buy lost pension calculator’ at www.lgpsmember.org/help-and-support/tools-and-calculators/buy-lost-pension-calculator/

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