McCloud eligible members guidance
For members with remediable service between 1 April 2015 and 31 March 2022, please read the relevant PDF McCloud guidance in this section. McCloud guidance will direct you to ensure that remedy is appropriately incorporated into the calculation for eligible members.
| Guidance Type | Guidance Title | Date of Issue | Issued by |
| Scheme Pays | Reduction of benefits due to scheme pays annual allowance and lifetime allowance tax charges arising from public service (McCloud) remedy | 09 Oct 2025 | Garry Swann, Louise Fletcher |
Guidance
The following factor guidance is available. As stated above, any applicable McCloud guidance should be noted first.
For all calculations with current or future calculation dates, factors should be taken from the current version of the Consolidated Factor Workbook which
can be found by clicking on this title in the navigation bar.
WARNING: Factors contained in any PDF guidance listed below should not be used except for calculations requiring the factors at a previous effective date.
| Guidance Type | Guidance Title | Date of Issue | Issued by |
| Scheme Pays | 1995, 2008 - Reduction to benefits due to Scheme Pays | 26 Sep 2019 | |
| Scheme Pays | 2015 - Reduction to benefits due to Scheme Pays | 26 Sep 2019 |
The following historic guidance is available as a downloadable PDF:
| Guidance Type | Guidance Title | Date of Issue | |
| Scheme Pays | 1995, 2008 - Reduction to benefits due to Scheme Pays | 06 Mar 2015 | |
| Scheme Pays | 2015 - Reduction to benefits due to Scheme Pays | 06 Mar 2015 |
