This guidance deals with the tax treatment of terminal gratuities made since 6 July 1995 for non- pensionable service under the Local Government Superannuation (Gratuities) Regulations 1995 (SI 1995/1497) and the Local Government (Discretionary Payments) Regulations 1996 (SI 1996/1680).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The regulations allow local authorities, at their discretion, to pay lump sum gratuities on termination of employment to employees who have not been members of the Local Government Superannuation Scheme for the whole or part of their service.

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