Summaries of forthcoming and recently implemented legislation, with effective dates.

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Impending deadlines Implementation date

Tax exemption for employer-funded occupational health treatments

In Autumn statement 2013 the Chancellor of the Exchequer announced that the Government will introduce a tax exemption of up to £500 for medical treatment paid for by employers for their employees.

to be confirmed

Shared parental leave regulations come into force

The draft Shared Parental Leave Regulations 2014 set out the qualification requirements for shared parental leave and the draft Maternity and Adoption Leave (Curtailment of Statutory Rights to Leave) Regulations 2014 allow eligible women to curtail their right to maternity leave to enable their partner to take shared parental leave.

1 December 2014

Marriage (Same Sex Couples) Act 2013 (Consequential and Contrary Provisions and Scotland) (No.2) Order 2014 comes into force

The draft Regulations make amendments to legislation, including in relation to pensions, pursuant to the introduction of the Marriage (Same Sex Couples) Act 2013.

10 December 2014

Local Government Pension Scheme (Scotland) Regulations 2014 come into force

The Regulations introduce a new Local Government Pension Scheme.

1 April 2015

Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2014 come into force

The Regulations contain transitional provisions relating to the new Local Government Pension Scheme in Northern Ireland, which replaces the Local Government Pension Scheme 2009 on 1 April 2015.

1 April 2015

Local Government Pension Scheme Regulations (Northern Ireland) 2014 come into force

The Regulations introduce a new Local Government Pension Scheme in Northern Ireland on 1 April 2015, replacing the previous scheme.

1 April 2015

Public Service (Civil Servants and Others) Pensions Regulations 2014 come into force

The Regulations implement the reformed public service pension scheme for civil servants and other Crown employees. The scheme will be calculated based on career average earnings and a normal pension age equal to the state pension age.

1 April 2015

Local Government Pension Scheme (Transitional Provisions and Savings) (Scotland) Regulations 2014 come into force

The Local Government Pension Scheme (Transitional Provisions and Savings) (Scotland) Regulations 2014 contain transitional and savings provisions relating to the new Local Government Pension Scheme in Scotland, which replaces the Local Government Pension Scheme 2009 on 1 April 2015.

1 April 2015

Paternity and Adoption Leave (Amendment) Regulations 2014 come into force

The Regulations amend provisions relating to adoption leave in the Paternity and Adoption Leave Regulations 2002 (2002/2788).

5 April 2015

Changes to statutory adoption leave and pay

The Children and Families Act 2014 brings statutory adoption pay into line with statutory maternity pay by setting it at 90% of normal earnings for the first six weeks of the adoption pay period.

5 April 2015

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