Office of Public Sector Information
PART 2 continued CHAPTER 2.D continued
(4) An active member aged 65 or over who exercises the option is to be paid, as soon as is reasonably practicable and before reaching the age of 75, an amount equal to the sum of–
(a) the maximum lump sum to which the member could have become entitled on exercising the option under regulation 2.D.14 if at the appropriate time the member had become entitled to a pension under regulation 2.D.1; and
(b) the total annual amount of the pension to which the member would have been entitled under regulation 2.D.1 after exercising that option, multiplied by 5.
(5) A pension credit member who exercises the option is to be paid, as soon as is reasonably practicable and before reaching the age of 75, an amount equal to the annual amount of the pension to which the member would have been entitled under regulation 2.D.2 after exercising that option, multiplied by 5.
(6) An active member entitled to a pension under regulation 2.D.8 who exercises the option is to be paid, as soon as is reasonably practicable, an amount equal to the sum of–
(a) the maximum lump sum to which the member could have become entitled on exercising the option under regulation 2.D.14 at the appropriate time; and
(b) the total annual amount of the pension to which the member is entitled under regulation 2.D.8 after exercising that option, multiplied by 5.
(7) A deferred member entitled to a pension under regulation 2.D.10 who exercises the option is to be paid, as soon as is reasonably practicable, an amount equal to the sum of–
(a) the maximum lump sum to which the member could have become entitled on exercising the option under regulation 2.D.14 at the appropriate time; and
(b) the total annual amount of the pension to which the member is entitled under regulation 2.D.10 after exercising that option, multiplied by 5.
(8) In this regulation “the appropriate time” means–
(a) for the purposes of paragraphs (4) and (5) the time when the option under this regulation is exercised; and
(b) for the purposes of paragraphs (6) and (7) the time payment of the pension under regulation 2.D.8 or, as the case may be, 2.D.10 would otherwise first be due.
(9) In this regulation references to the “annual amount” of a pension are to the amount of the annual pension to which the member would be entitled, together with any increases payable under the Pensions (Increase) Act 1971, calculated as at the appropriate time.
(10) The option under this regulation may only be exercised by notice in writing to the Scottish Ministers in such form as the Scottish Ministers require.
2.D.16—(1) The benefits to which a pension debit member is entitled under this Chapter are subject to the reduction to be made under section 31 (reduction of benefit) of the 1999 Act.
2.D.17—(1) If regulation 7(5) of the Pension Sharing (Pension Credit Benefit) Regulations 2000(63) (early or deferred retirement) applies, the Scottish Ministers must be reasonably satisfied that the requirements of that regulation have been met.
(2) Section 68A(2)(a) of the 1993 Act (safeguarded rights)(64) applies to the safeguarded rights of pension credit members.
(3) Safeguarded rights must be identified as being the safeguarded percentage of the pension credit rights.
2.D.18—(1) A member may elect to allocate a part of the annual amount of the member’s pension under the scheme for the provision of a pension after the member’s death for a single person who is the member’s spouse or civil partner or another person who is the member’s dependant within the meaning of paragraph 15 of Schedule 28 to the 2004 Act if conditions A and B are met.
(2) Condition A is that the member has not become entitled to the payment of any pension under the scheme other than a pension payable under regulation 2.D.5 (partial retirement: members aged at least 55).
(3) Condition B is that in the case of a member who is not making the election on claiming the pension, the member–
(a) has reached the age of 65 and has completed 45 years of pensionable service; or
(b) the member has reached the age of 70.
(4) Any pension provided as a result of such an election must be calculated in accordance with tables prepared by the scheme actuary.
(5) The member may not elect to allocate more than one-third of the member’s relevant annual pension.
(6) The member may not elect to allocate an amount that would result in–
(a) the allocated annual pension exceeding the member’s unallocated relevant annual pension;
(b) the allocated pension exceeding such amount as the Scottish Ministers may determine for the purposes of this paragraph, after consultation with the scheme actuary, having regard to any restrictions imposed under Part 4 of the Finance Act 2004; or
(c) the value of the allocated annual pension being such that a lump sum could be paid under regulation 2.J.5 (commutation of small pensions) by way of commutation of a pension of that amount if the person entitled to the pension was not entitled to any other benefits under the scheme.
(7) The annual pension that is allocated must be an exact number of pounds.
(8) If a member–
(a) elects to allocate a part of the member’s pension under paragraph (1) after reaching the age of 65 and whilst in pensionable service; and
(b) dies before the pension becomes payable,
for the purposes of paragraphs (5) to (7) the member is treated as entitled to the relevant pension to which the member would have been entitled if the member had become entitled to the pension immediately before death.
(9) References in this regulation to the member’s relevant pension, in relation to any pension, are references to so much of the pension as would be payable if the member had exercised the option under regulation 2.D.14 (general option to exchange part of pension for lump sum) so as to obtain the maximum lump sum possible.
2.D.19—(1) An election under regulation 2.D.18 in respect of a member’s pension must be made–
(a) at the time when the member claims the pension or, if the member does not become entitled to the pension at that time, when the member does become so entitled; or
(b) if the member is in pensionable service after reaching the age of 65, at any time after reaching that age and before reaching the age of 75.
(2) The election must be made by giving notice in writing to the Scottish Ministers.
(3) The notice must be in such form and contain such information as the Scottish Ministers require.
(4) Subject to paragraphs (6) and (7), an election under regulation 2.D.18 takes effect once it has been accepted by the Scottish Ministers.
(5) The election may not be withdrawn, amended or revoked after it has taken effect.
(6) The election does not take effect if–
(a) the member or the person in whose favour the election was made (“the beneficiary”) dies on or before the day on which the Scottish Ministers accept it; or
(b) the Scottish Ministers are not satisfied that at the time when the election is made the member is in good health.
(7) The election is treated as not having taken effect if the beneficiary dies before the member is notified in writing that the Scottish Ministers have accepted the election.
2.D.20—(1) If an election under regulation 2.D.18 for the allocation of a member’s pension to another person (“the beneficiary”) has taken effect–
(a) the member’s pension is reduced accordingly (even if the beneficiary predeceases the member); and
(b) if the beneficiary survives the member, on the member’s death the beneficiary becomes entitled to the payment of a pension for life of such amount as is determined in accordance with regulation 2.D.18.
(2) An allocation is disregarded for the purposes of this regulation if it would result in a pension being paid under this regulation to a beneficiary who is neither–
(a) the member’s spouse or civil partner on the date when the member becomes entitled to the pension or dies; nor
(b) a dependant of the member for the purposes of paragraph 15(2) or (3) of Schedule 28 to the 2004 Act when the member dies.
(3) References in this Part to pensions under this Chapter do not include pensions under this regulation except where the context otherwise requires.
(4) Any such pension is payable in addition to any pension payable to the beneficiary in respect of the member’s death under Chapter 2.E (death benefits) of this Part.
2.D.21—(1) This paragraph applies if a member is–
(a) a member of the scheme of 2 or more of the kinds specified in paragraph (2);
(b) a pensioner member in respect of 2 or more pensions; or
(c) a deferred member in respect of 2 or more pensions.
(2) The kinds of member are–
(a) an active member;
(b) a deferred member;
(c) a pensioner member; and
(d) a pension credit member.
(3) If paragraph (1) applies, the general rule is that–
(a) benefits are payable to the member under this Chapter (or to any person to whom the member has opted to allocate pension under regulation 2.D.18) as if the member were 2 or more members of the kinds in question (so that 2 or more pensions or lump sums are payable in respect of the one member); and
(b) the amounts payable are determined accordingly.
(4) The rule in paragraph (3) is subject to any indication to the contrary and, in particular, does not affect the interpretation of–
(a) regulation 2.A.2(3) (meaning of pensionable service);
(b) regulation 2.D.5(9) in a case where a member is both an active member and a pensioner member by virtue of that regulation;
(c) regulation 2.D.12;
(d) regulation 2.G.3 (exception to general rule in 2.G.2 about separate treatment of pay and service);
(e) regulation 2.G.4 (effect of re-employment on upper tier ill health pensions);
(f) regulation 2.G.5 (re-employed lower tier ill health pensioners);
(g) regulation 2.G.6 (deferred pension becoming payable during NHS re-employment as a result of a transfer of undertaking); or
(h) Chapter 2.H (abatement).
(5) If a person who is a pension credit member is entitled to 2 or more pension credits–
(a) benefits are payable to the person under the scheme (or to any person to whom the member has opted to allocate pension under regulation 2.D.18) as if the person were 2 or more persons, each being entitled to one of the pension credits (so that 2 or more pensions or lump sums are payable to the one pension credit member); and
(b) the amounts of those benefits are determined accordingly.
2.D.22—(1) If a member has a guaranteed minimum under section 14 (earner’s guaranteed minimum) of the 1993 Act in relation to benefits under the scheme–
(a) nothing in this Part permits or requires anything that would cause requirements made by or under that Act in relation to such a member and such a member’s rights under the scheme not to be met in the case of the member;
(b) nothing in this Part prevents anything from being done which is necessary or expedient for the purposes of meeting such requirements in the case of the member; and
(c) the following provisions are without prejudice to the generality of this paragraph.
(2) If apart from this rule–
(a) no pension would be payable to the member under the scheme; or
(b) the weekly rate of the pensions payable would be less than the guaranteed minimum,
a pension at a weekly rate equal to the guaranteed minimum is payable to the member for life from the date on which the member reaches State pension age or, as the case may be, pensions the aggregate weekly rate of which is equal to the guaranteed minimum are so payable.
(3) Subject to paragraph (4), if–
(a) on reaching State pension age the member is still in employment (whether or not it is scheme employment); and
(b) it is not scheme employment, the member consents to a postponement of the member’s entitlement under paragraph (2),
paragraph (2) does not apply until the member leaves employment.
(4) If the member continues in employment for a further 5 years after reaching State pension age and does not then leave employment, the member is entitled from the end of that period to so much of the member’s pension under this Chapter as equals the member’s guaranteed minimum (or, as the case may be, to so much of the member’s pensions under this Chapter as together have a weekly rate equal to the member’s guaranteed minimum), unless the member consents to a further postponement of the entitlement.
(5) If paragraph (3) or (4) applies, the amount of the guaranteed minimum to which the member is entitled under this rule is increased in accordance with section 15 (increase of guaranteed minimum where commencement of guaranteed minimum pension postponed) of the 1993 Act.
(6) If–
(a) before State pension age the member becomes entitled to the immediate payment of a pension; and
(b) the member has a guaranteed minimum under section 14 of the 1993 Act in relation to the whole or part of the pension,
the weekly rate of the pension, so far as attributable to that service, must not be less than that guaranteed minimum, multiplied by such factor as is indicated in tables provided by the scheme actuary for a person of the member’s age and sex at the date on which the pension becomes payable.
(7) This paragraph applies if a person has ceased to be in employment that is contracted-out by reference to the scheme, and either–
(a) all the person’s rights to benefits under the scheme, except the person’s rights in respect of the person’s guaranteed minimum or rights under section 9(2B) of the 1993 Act (“the person’s contracting-out rights”), have been transferred under Chapter 2.F (transfers); or
(b) the person has no rights to benefits under the scheme apart from the person’s contracting out rights.
(8) If paragraph (7) applies–
(a) from the date on which the person reaches State pension age the person is entitled to a pension payable for life at a weekly rate equal to his or her guaranteed minimum, if any; and
(b) from the date on which the person reaches pension age the person is entitled to a pension in respect of his or her rights under section 9(2B) of the 1993 Act,
but a person falling within paragraph (7) is not to be regarded as a pensioner for the purposes of Chapter 2.E (death benefits).
(9) Paragraphs (2) to (8) do not apply to–
(a) a pension that is forfeited–
(i) as a result of a conviction for treason; or
(ii) in a case where an offence within regulation 2.J.7(2)(b) (forfeiture of rights to benefits) is committed;
(b) a pension that is commuted under regulation 2.D.15 (option for members in serious ill health to exchange whole pension for lump sum); or
(c) a pension that is commuted under regulation 2.J.5 (commutation of small pensions) where the conditions in regulation 60 of the Occupational Pension Schemes (Contracting out) Regulations 1996(65) are met,
but if any other provision of the scheme is inconsistent with this rule, this rule prevails.
(10) In this regulation–
(a) “scheme employment”, in relation to a member, means employment in the employment by virtue of which the member is eligible for membership of the scheme; and
(b) references to the amount of a pension are to its amount–
(i) disregarding any additional pension;
(ii) after the subtraction of any amount exchanged under regulation 2.D.14 (general option to exchange part of pension for lump sum); and
(iii) before the subtraction of any amount allocated under regulation 2.D.18 (election to allocate pension).
2.E.1—(1) If an active member, a deferred member or a pensioner member dies leaving a surviving adult dependant, the surviving adult dependant is entitled to a pension that is payable for life.
(2) In this Part “surviving adult dependant”, in relation to a deceased member or former member, means the member’s or former member’s surviving spouse, civil partner or nominated partner.
(3) For the rate at which the pension referred to in paragraph (1) is payable see regulations 2.E.3 to 2.E.7 and, in any case where that pension includes additional pension, regulations 2.C.14(4) (effect of payment of additional contributions under this Chapter) and 2.C.16(3) (effect of part payment of periodical contributions).
2.E.2—(1) A person is a surviving nominated partner in relation to a member for the purposes of this Part if–
(a) the person and the member jointly made and signed a declaration in such form as the Scottish Ministers require that remains effective at the member’s death; and
(b) the person satisfies the Scottish Ministers that for a continuous period of 2 years ending with the member’s death–
(i) the person and the member were living together in an exclusive relationship as if they were husband and wife or civil partners;
(ii) the person and the member were not prevented from marrying or forming a civil partnership; and
(iii) the person was financially dependent on the member or the person and the member were financially interdependent.
(2) A declaration for the purposes of paragraph (1)(a) ceases to have effect if–
(a) it is revoked by the member or other person by a signed notice in writing to the Scottish Ministers in such form as the Scottish Ministers may require or is willing to accept;
(b) the member makes a further declaration for the purpose of paragraph (1)(a); or
(c) the person or the member marries or forms a civil partnership.
2.E.3—(1) In the case of an active member, for the period of 6 months beginning with the day after the member’s death (“the initial period”) the rate of the pension payable under regulation 2.E.1(1)(a) is equal to the rate of the member’s pensionable pay at the time of death if that amount is greater than the amount of the pension payable to the surviving adult under this Chapter apart from this paragraph.
(2) Subject to paragraph (3), after the initial period, if the member dies with 2 or more years of qualifying service, the annual amount of the pension payable under regulation 2.E.1–
(a) if the member has not reached the age of 65, is equal to 37.5 per cent of the upper tier ill health pension under regulation 2.D.8 to which the member would have been entitled if on the date of death the member had become entitled to such a pension; and
(b) if the member has reached the age of 65, is equal to 37.5 per cent of the pension under regulation 2.D.1 (normal retirement pensions) to which the member would have been entitled if on the date of death the member had become entitled to such a pension in respect of any period of pensionable service that the member is entitled to count.
(3) After the initial period, if the member dies with less than 2 years of qualifying service but after reaching the age of 65, the annual amount of the pension payable under regulation 2.E.1 is equal to 37.5 per cent of the pension to which the member would have been entitled (disregarding any additional pension) if on the date of death the member had become entitled to a pension under regulation 2.D.1 (normal retirement pensions) in respect of any period of pensionable service that the member is entitled to count.
(4) After the initial period, if–
(a) the member dies with less than 2 year’s qualifying service and before reaching the age of 65; and
(b) the surviving adult has a guaranteed minimum under section 17 (minimum pensions for widows and widowers) of the 1993 Act in relation to benefits in respect of the deceased member under the scheme,
the annual amount of the pension payable under regulation 2.E.1 is equal to that guaranteed minimum, unless paragraph (5) applies.
(5) This paragraph applies if the Scottish Ministers’ liability to provide a guaranteed minimum pension in respect of the surviving adult is discharged by the payment of a contributions equivalent premium under section 55(2) (payment of state scheme premiums on termination of certified status) of the 1993 Act.
(6) This regulation is subject to regulation 2.E.7 (re-employed pensioners: adults survivor pensions in initial period).
2.E.4—(1) In the case of a pensioner member, for the initial period the rate of the pension payable under regulation 2.E.1 is equal to the rate of the member’s pension in payment at the time of death if that amount is greater than the sum of–
(a) the amount of the pension payable to the surviving adult dependant under this Chapter apart from this paragraph; and
(b) the amount of the children’s pensions otherwise payable under this Part.
(2) At any time when the rate is not the rate mentioned in paragraph (1), the rate of the surviving adult dependant’s pension in the case of the death of a pensioner member is equal to 37.5 per cent of the pension to which the member was entitled on the date of death (disregarding any additional pension).
(3) For the purposes of paragraph (1)–
(a) any reduction in the rate of the pension under Chapter 2.H (abatement); and
(b) if the member was in receipt of a pension payable under regulation 2.D.4 (early payment of pensions with actuarial reduction), any reduction made under that regulation by reason of the payment of the pension before the age of 65,
is ignored.
(4) In this regulation “the initial period” means–
(a) if the member leaves one or more dependent children who are dependent on the surviving adult dependant, the period of 6 months beginning with the day after the member’s death; and
(b) otherwise the period of 3 months beginning with that day.
(5) For the purposes of paragraph (4) a child born after the member’s death is treated as having been born before it.
(6) If a member who has had an upper tier ill health retirement pension under regulation 2.D.8 (early retirement on ill health (active members) replaced by a lower tier ill health retirement pension (by virtue of regulation 2.G.4(2) (effect of re-employment on upper tier ill health pensions))–
(a) is in further NHS employment and dies before the end of the initial period (within the meaning of regulation 2.G.4(6)(c) and in accordance with regulation 2.G.4(2)); or
(b) is in further employment that is not NHS employment and dies within a period of one year beginning with the day on which that further employment ceased to be an “excluded employment” (within the meaning of regulation 2.G.4.(6)(a)),
the member’s pension referred to in paragraph (1) means that member’s original upper tier ill health pension.
(7) This regulation is subject to regulation 2.E.7 (re-employed pensioners: adult survivor pensions in initial period).
(8) For the purposes of paragraphs (1) and (2), any reduction to the member’s pension under regulation 2.D.14 (general option to exchange part of pension for lump sum) will be ignored, except any reductions for the purposes of paragraph (1) where the benefits under this regulation form part of benefits payable under regulation 2.E.7.
2.E.5—(1) In the case of a deferred member–
(a) who left pensionable service less than 12 months before the date of death; and
(b) whose surviving adult dependant would have been the member’s surviving adult dependant if the member had died on the member’s last day of pensionable service,
the rate of the pension payable under regulation 2.E.1 is equal to 37.5 per cent of the upper tier ill health pension under regulation 2.D.8 (early retirement on ill health: active members) to which the member would have been entitled if on the date the member’s pensionable service ceased the member had become entitled to such a pension under regulation 2.D.8 (but disregarding any additional pension).
(2) In the case of any other deferred member, whose surviving adult dependent would have been the member’s surviving adult dependent if the member had died on the last day of the member’s pensionable service, the rate of the pension payable under regulation 2.E.1 is equal to 37.5 per cent of the pension under regulation 2.D.1 (normal retirement pensions) in respect of any period of pensionable service to which the member would have been entitled if on the date of death the member had become entitled to such a pension.
2.E.6—(1) If–
(a) a recent leaver dies leaving a surviving spouse or civil partner who has a guaranteed minimum under section 17 of the 1993 Act in relation to benefits in respect of the recent leaver under the scheme; and
(b) the recent leaver has died before reaching the age of 65,
the surviving spouse or civil partner is entitled to a pension that is payable for life of an amount equal to that person’s guaranteed minimum pension (disregarding any additional pension), unless paragraph (2) applies.
(2) This paragraph applies if the Scottish Ministers' liability to provide a guaranteed minimum pension in respect of the surviving adult is discharged by the payment of a contributions equivalent premium under section 55(2) of the 1993 Act.
(3) In this Part “recent leaver” means a person–
(a) who left pensionable service less than 12 months before the date of death;
(b) who is not a deferred member or a pensioner member because of rights resulting from that employment; and
(c) in respect of whom no transfer value or refund of contributions has been paid in respect of that employment.
2.E.7—(1) This regulation applies if, apart from this regulation, both regulations 2.E.3(1) and 2.E.4(1) would apply on the death of a member.
(2) Where this regulation applies, the rate of pension payable by virtue of regulations 2.E.3(1) and 2.E.4(1) during the initial period (as defined in the respective regulations) is instead the rate provided in paragraph (3).
(3) Subject to paragraph (4), for the relevant initial period the rate of the pension payable under regulation 2.E.1 is equal to the sum of–
(a) the member’s pensionable pay at the time of death; and
(b) the member’s pension payable at that time after taking account of any reduction in the rate of the pension under Chapter 2.H (abatement).
(4) Paragraph (3)(a) does not apply if–
(a) the rate of the pension payable to the surviving adult in respect of later service; and
(b) any children’s pension that would otherwise be payable in respect of later service under this Part,
would be greater.
2.E.8—(1) If a member or a recent leaver dies leaving one or more dependent children, a pension is payable in respect of them.
(2) This is subject to paragraphs (7) to (9).
(3) If a dependent child ceases to be a dependent child after the date of death, the pension ceases to be payable in respect of that child.
(4) If a dependent child is born after the date of death, the same pension is payable in respect of the child as if the child had been born on the date of death.
(5) If a member or a recent leaver dies leaving 2 or more dependent children, they are entitled to such shares of the pension as the Scottish Ministers may from time to time decide.
(6) An amount payable under this regulation in respect of a dependent child is payable to the dependent child or, if the Scottish Ministers so decide, to another person for the dependent child’s benefit.
(7) No pension is payable in respect of any dependent children who on the deceased’s death are dependant on an adult who is entitled to a surviving adult’s pension whilst that pension is payable at the rate mentioned in regulation 2.E.4(1) or 2.E.7(3)(b), except so much of that pension as is additional pension.
(8) If a dependent child is incapable of earning a living because of physical or mental infirmity for any period and the child is maintained out of money provided by Parliament in a hospital or other institution for a period exceeding one month, no pension is payable in respect of the child for any part of that period after the first month.
(9) If, apart from this paragraph, a pension would be payable in respect of any person as a dependent child of 3 or more persons who were deceased members or recent leavers–
(a) a pension is only payable in respect of 2 of them; and
(b) the amount payable is equal to the sum of the 2 highest pensions.
(10) For the rate at which the pension referred to in paragraph (1) is payable, see regulations 2.E.10 to 2.E.15 and, in any case where that pension includes additional pension, regulations 2.C.14(4) (effect of payment of additional contributions under this Chapter) and 2.C.16(3) (effect of part payment of periodical contributions).
2.E.9—(1) In this Part “dependent child”, in relation to a deceased member or recent leaver, means a person who–
(a) meets the relationship condition (see paragraph (2));
(b) either–
(i) has not reached the age of 23; or
(ii) in the opinion of the scheme administrator was financially dependent on the deceased at the date of death because of physical or mental infirmity and remains so;
(c) was born–
(i) whilst the deceased was an active member; or
(ii) within one year after the deceased ceased to be an active member;
(d) in the case of a person within sub-paragraph (c)(i), was dependent on the deceased–
(i) at the date of death; and
(ii) if the deceased died after ceasing to be an active member, when the deceased ceased to be an active member; and
(e) in the case of a person within sub-paragraph (c)(ii)–
(i) was dependent on the deceased both at birth and at the deceased’s death; or
(ii) if the person was born after the deceased’s death, would have been dependent on the deceased had the deceased not died before the person’s birth.
(2) A person meets the relationship condition if the person is–
(a) a natural child or natural grandchild of the deceased;
(b) an adopted child of the deceased who was adopted whilst the deceased was an active member;
(c) a step-child of the deceased whose natural or adoptive parent is the deceased’s surviving spouse or civil partner from a marriage entered into, or a civil partnership formed, whilst the deceased was an active member;
(d) in a case where the deceased left a surviving nominated partner with whom the deceased was living as mentioned in regulation 2.E.2(1)(b)(i) when the deceased ceased to be an active member, a person whose natural or adoptive parent is the deceased’s surviving nominated partner;
(e) a brother or sister, or a child of a brother or sister, of the member or the member’s spouse or civil partner or nominated partner;
(f) a half-brother or half-sister, or a child of a half-brother or half-sister, of the member or the member’s spouse or civil partner or nominated partner;
(g) a person whom, in the opinion of the scheme administrator, the deceased intended when the deceased ceased to be an active member to adopt; or
(h) a person who had been dependent on the deceased for 2 years or (if less) half the person’s life when the deceased ceased to be an active member.
2.E.10—(1) This regulation applies for determining the annual amount of the pension payable under regulation 2.E.8(1) (surviving children’s pensions) if at the date of death the deceased was an active member of the scheme who was not also a pensioner member.
(2) Subject to paragraphs (6) and (7), that amount is the appropriate fraction of the basic death pension.
(3) In this regulation “the basic death pension” means–
where–
RP is the deceased’s reckonable pay; and
LRS is the length of the deceased’s relevant service, expressed in days.
(4) For this purpose “relevant service” means the pensionable service that the deceased was entitled to count on the date of death, increased by the enhancement period if any that would have applied for the purposes of regulation 2.D.8(5) if the deceased had become entitled to an upper tier ill health pension on the date of death.
(5) In this regulation “the appropriate fraction” means–
(a) if there is a surviving parent of the dependent child or children or a surviving spouse or civil partner of a parent of the dependent child or children and a surviving adult dependant’s pension is payable under regulation 2.E.1–
(i) one-quarter if there is only one dependent child; and
(ii) one-half if there are 2 or more dependent children;
(b) if there is a such a parent or spouse or partner of a parent, but no surviving adult dependant’s pension is payable under regulation 2.E.1–
(i) one-third if there is only one dependent child; and
(ii) two-thirds if there are 2 or more dependent children; and
(c) if there is no such parent nor spouse nor partner of such a parent–
(i) one-third if there is only one dependent child; and
(ii) two-thirds if there are 2 or more dependent children.
(6) If–
(a) a surviving adult dependant’s pension is payable under regulation 2.E.1; and
(b) there is a dependent child who is not dependent on the person entitled to that pension,
the rate of the pension payable in respect of that child for the first 3 months after the deceased’s death is equal to the rate of the deceased’s pensionable pay at the date of death.
(7) In a case within paragraph (5)(b) or (c), the rate of the pension in respect of the dependent child or children for the period of 6 months beginning with the deceased’s death is equal to the rate of the member’s pensionable pay at the date of death.
2.E.11—(1) This regulation applies for determining the annual amount of the pension payable under regulation 2.E.8(1) (surviving children’s pensions) if at the date of death the deceased was a pensioner member of the scheme who was not also an active member.
(2) Subject to paragraphs (5), (6) and (7), that amount is the appropriate fraction of the basic death pension.
(3) In this regulation “the basic death pension” means the greater of–
(a) 75 per cent of the deceased’s annual pension (disregarding any additional pension); and
(b) 75 per cent of the annual pension to which the deceased would have been entitled if the deceased had been entitled to count 10 years' pensionable service (disregarding any additional pension).
(4) In this regulation “the appropriate fraction” means–
(a) if there is a surviving parent of the dependent child or children or a surviving spouse or civil partner of a parent of the dependent child or children and a surviving adult dependant’s pension is payable under regulation 2.E.1–
(i) one-quarter if there is only one dependent child; and
(ii) one-half if there are 2 or more dependent children;
(b) if there is such a parent or spouse or partner of a parent, but no surviving adult dependant’s pension is payable under regulation 2.E.1–
(i) one-third if there is only one dependent child; and
(ii) two-thirds if there are 2 or more dependent children; and
(c) if there is no such parent or spouse or partner of a parent–
(i) one-third if there is only one dependent child; and
(ii) two-thirds if there are 2 or more dependent children.
(5) If–
(a) a surviving adult dependant’s pension is payable under regulation 2.E.1; and
(b) there is a dependent child who is not dependent on the person entitled to that pension,
the rate of the pension in respect of that child for the first 3 months after the deceased’s death is equal to the rate of the member’s pension at the date of death (disregarding any additional pension).
(6) In a case within paragraph (4)(b) or (c), the rate of the pension in respect of the dependent child or children for the period of 6 months beginning with the deceased’s death is equal to the rate of the member’s pension at the date of death (disregarding any reduction made under Chapter 2.H (abatement) and any additional pension).
(7) If the deceased member’s pension was payable under regulation 2.D.4 (early payment of pensions with actuarial reduction), the reference in paragraph (3)(a) and (b) to the member’s pension is a reference to the amount that the member’s pension would have been if it had been calculated without the reduction mentioned in paragraph (2)(b) of that regulation.
(8) For the purposes of paragraphs (3), (5) and (6) any reduction to the member’s pension under regulation 2.D.14 (general option to exchange part of pension for lump sum) will be ignored, except any reduction for the purposes of paragraph (3) where the benefits under this regulation form part of benefits payable under regulation 2.E.15.
S.I. 2000/1054. Back [63]
Section 68A was amended by the Pensions Act 2007 (c. 22), Schedule 4, paragraph 27. Back [64]
The National Health Service Pension Scheme (Scotland) Regulations 2008