The Local Government Pension Scheme Advisory Board (SAB) has received a report it commissioned in 2022 looking into whether the Local Government Pension Scheme (LGPS) may be unlawfully discriminating against those who have opted out on the basis of religious belief, primarily with regard to its consistency with Sharia law. The report, produced by Islamic finance expert Mufti Faraz Adam, concluded that as a part of the contractual arrangement between employer and employees, Muslim employees can as LGPS members contribute to and benefit from LGPS benefits. Supporting the conclusions, for example, given the principle of risk transfer is key when considering ownership in Sharia law, the report finds that the investment risk and legal ownership of the funds rests with the scheme employers and administering authorities in the LGPS and not with the employee. The report also notes that the funds making LGPS pension payments are largely derived from employer and employee contributions, sourced from local government funding or private-sector revenue (which are Sharia compliant), and from investment income.