Words in reg. 138 substituted (retrospective to 1.4.2015) by The Teachers Pensions Schemes (Amendment) Regulations 2018 (S.I. 2018/218), regs. 1(2)(b), 3(2)

Words in reg. 139(1) substituted (retrospective to 1.4.2015) by The Teachers Pensions Schemes (Amendment) Regulations 2018 (S.I. 2018/218), regs. 1(2)(b), 3(3)

Words in reg. 140(1) substituted (retrospective to 1.4.2015) by The Teachers Pensions Schemes (Amendment) Regulations 2018 (S.I. 2018/218), regs. 1(2)(b), 3(4)

Words in reg. 141(1) substituted (retrospective to 1.4.2015) by The Teachers Pensions Schemes (Amendment) Regulations 2018 (S.I. 2018/218), regs. 1(2)(b), 3(5)

http://www.legislation.gov.uk/uksi/2014/512/part/6/chapter/3/2015-04-05The Teachers' Pension Scheme Regulations 2014texttext/xmlenStatute Law DatabasePUBLIC SERVICE PENSIONS, ENGLAND AND WALESEDUCATION, ENGLAND AND WALES2024-05-16Expert Participation2015-04-05These Regulations establish a career average re-valued earnings scheme for the payment of pensions and other benefits to and in respect of teachers in England and Wales.PART 6Survivor's benefitsCHAPTER 3Death grant
SECTION 1GeneralPayment of death grant138.

On the death of a member (D), where a death grant is to be paid, the payment must be made

(a)

to D's death grant beneficiary;

(b)

if there is more than one death grant beneficiary, to those beneficiaries in the shares determined in accordance with regulation 133(4) and (5); or

(c)

if there is no death grant beneficiary—

(i)

to D's surviving adult; or

(ii)

if there is no surviving adult, to D's personal representatives as part of D's estate.

SECTION 2Death in serviceDeath in service grant139.(1)

A death grant may be paid under this regulation if a member (D) dies in service (“death in service grant”).

(2)

A death in service grant is not payable if—

(a)

D dies while in pensionable service that is not post-benefit service and a retirement pension other than a phased retirement pension becomes payable before D's death; or

(b)

D dies while in a period of post-benefit service and a retirement pension in respect of that period becomes payable before D's death.

(3)

If D dies while in pensionable service that is not post-benefit service, the amount of the death in service grant is found by—

(a)

multiplying D's annual rate of pensionable earnings as at the date of D's death by 3; and

(b)

deducting the following amounts previously paid to D in respect of pensionable service under this scheme—

(i)

any part of a lump sum under regulation 168 not attributable to additional pension;

(ii)

any short-service serious ill-health grant.

(4)

If D dies while in a period of post-benefit service, the amount of the death in service grant is found by—

(a)

multiplying D's annual rate of pensionable earnings as at the date of D's death by 3; and

(b)

deducting the following amounts previously payable to D under this scheme in respect of both the period of post-benefit service and any previous period of pensionable service—

(i)

any part of a lump sum under regulation 168 not attributable to additional pension;

(ii)

any short-service serious ill-health grant.

SECTION 3Death out of serviceDeath out of service grant140.(1)

A death grant may be paid under this regulation if a member (D) dies out of service (“death out of service grant”).

(2)

A death out of service grant is not payable if—

(a)

D dies following a period of pensionable service that is not post-benefit service and a retirement pension other than a phased retirement pension becomes payable before D's death; or

(b)

D dies following a period of post-benefit service and a retirement pension other than a phased retirement pension in respect of that period becomes payable before D's death

(3)

The amount of the death out of service grant for D—

(a)

if a surviving adult pension becomes payable on D's death, is found by—

(i)

taking the amount of D's accrued earned pension as at the date of D's death;

(ii)

multiplying that amount by 2.25; and

(iii)

deducting the amounts specified in paragraph (4);

(b)

if a surviving adult pension does not become payable on D's death, but D was qualified for retirement benefits, is the greater of—

(i)

the amount calculated under paragraph (3)(a); or

(ii)

the total of the amounts specified in paragraph (6).

(4)

The amounts to be deducted under paragraph 3(a) are—

(a)

if D dies following a period of pensionable service that is not post-benefit service—

(i)

any part of a lump sum under regulation 168 not attributable to additional pension; and

(ii)

any short-service serious ill-health grant;

(b)

if D dies following a period of post-benefit service, any part of a lump sum under regulation 168 in relation to the post-benefit service which is not attributable to additional pension.

(5)

If at the date of D's death D was not qualified for retirement benefits or a short-service serious ill-health grant had not become payable, the amount of the death out of service grant is the total of the amounts specified in paragraph (6).

(6)

The amounts are—

(a)

all members' contributions, additional pension contributions, buy-out contributions and faster accrual contributions paid up to the date of D's death, excluding—

(i)

any contributions paid in respect of a pension benefit which has become payable before the application for repayment; and

(ii)

any contributions paid in respect of any period of pensionable service for which a short-service serious ill-health grant has been paid;

(b)

interest on those contributions from the first day of the financial year following that in which they were paid to the date of payment at 3% per year, compounded with yearly rests.

Supplementary death grant payable on death of pensioner member141.(1)

A death grant may be paid under this regulation (“supplementary death grant”) if—

(a)

a member (D) dies as a pensioner member; and

(b)

AR is greater than AP.

(2)

The amount of the death grant is AR – AP, where—

AR is 5 x D's annual rate of retirement pension payable as at the date of D's death; and

AP is the total amount of pension which was payable to D up until D's death.

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<p>
Words in
<ref eId="cqm0n5q23-00006" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/138">reg. 138</ref>
substituted (retrospective to 1.4.2015) by
<ref eId="cqm0n5q23-00007" href="http://www.legislation.gov.uk/id/uksi/2018/218">The Teachers Pensions Schemes (Amendment) Regulations 2018 (S.I. 2018/218)</ref>
,
<ref eId="cqm0n5q23-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2018/218/regulation/1/2/b">regs. 1(2)(b)</ref>
,
<ref eId="cqm0n5q23-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2018/218/regulation/3/2">3(2)</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-d9d75e7460d220f0c53825b428c515b4" marker="F2">
<p>
Words in
<ref eId="cqm0rgbh3-00006" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/139/1">reg. 139(1)</ref>
substituted (retrospective to 1.4.2015) by
<ref eId="cqm0rgbh3-00007" href="http://www.legislation.gov.uk/id/uksi/2018/218">The Teachers Pensions Schemes (Amendment) Regulations 2018 (S.I. 2018/218)</ref>
,
<ref eId="cqm0rgbh3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2018/218/regulation/1/2/b">regs. 1(2)(b)</ref>
,
<ref eId="cqm0rgbh3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2018/218/regulation/3/3">3(3)</ref>
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<p>
Words in
<ref eId="cqm0vtw33-00006" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/140/1">reg. 140(1)</ref>
substituted (retrospective to 1.4.2015) by
<ref eId="cqm0vtw33-00007" href="http://www.legislation.gov.uk/id/uksi/2018/218">The Teachers Pensions Schemes (Amendment) Regulations 2018 (S.I. 2018/218)</ref>
,
<ref eId="cqm0vtw33-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2018/218/regulation/1/2/b">regs. 1(2)(b)</ref>
,
<ref eId="cqm0vtw33-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2018/218/regulation/3/4">3(4)</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-bd213fd22d6f917a3b5c85a82b787d3e" marker="F4">
<p>
Words in
<ref eId="cqm0xw3v3-00006" class="subref" href="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/141/1">reg. 141(1)</ref>
substituted (retrospective to 1.4.2015) by
<ref eId="cqm0xw3v3-00007" href="http://www.legislation.gov.uk/id/uksi/2018/218">The Teachers Pensions Schemes (Amendment) Regulations 2018 (S.I. 2018/218)</ref>
,
<ref eId="cqm0xw3v3-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2018/218/regulation/1/2/b">regs. 1(2)(b)</ref>
,
<ref eId="cqm0xw3v3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2018/218/regulation/3/5">3(5)</ref>
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<b>PART 6</b>
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<heading>Survivor's benefits</heading>
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<num>CHAPTER 3</num>
<heading>Death grant</heading>
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<num>SECTION 1</num>
<heading>
<i>General</i>
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<heading>Payment of death grant</heading>
<num>138.</num>
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<p>
On the death of a member (D),
<ins class="substitution first last" ukl:ChangeId="key-0e35eba8bc5cd8ccf237b135461d14f1-1586856607484" ukl:CommentaryRef="key-0e35eba8bc5cd8ccf237b135461d14f1">
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where a death grant is to be paid, the payment must be made
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<content>
<p>to D's death grant beneficiary;</p>
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<p>if there is more than one death grant beneficiary, to those beneficiaries in the shares determined in accordance with regulation 133(4) and (5); or</p>
</content>
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<intro>
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<content>
<p>if there is no surviving adult, to D's personal representatives as part of D's estate.</p>
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<heading>
<i>Death in service</i>
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<hcontainer name="regulation" eId="regulation-139">
<heading>Death in service grant</heading>
<num>139.</num>
<paragraph eId="regulation-139-1">
<num>(1)</num>
<content>
<p>
A death grant
<ins class="substitution first last" ukl:ChangeId="key-d9d75e7460d220f0c53825b428c515b4-1586856802434" ukl:CommentaryRef="key-d9d75e7460d220f0c53825b428c515b4">
<noteRef uk:name="commentary" href="#key-d9d75e7460d220f0c53825b428c515b4" class="commentary"/>
may be paid
</ins>
under this regulation if a member (D) dies in service (“death in service grant”).
</p>
</content>
</paragraph>
<paragraph eId="regulation-139-2">
<num>(2)</num>
<intro>
<p>A death in service grant is not payable if—</p>
</intro>
<level class="para1" eId="regulation-139-2-a">
<num>(a)</num>
<content>
<p>D dies while in pensionable service that is not post-benefit service and a retirement pension other than a phased retirement pension becomes payable before D's death; or</p>
</content>
</level>
<level class="para1" eId="regulation-139-2-b">
<num>(b)</num>
<content>
<p>D dies while in a period of post-benefit service and a retirement pension in respect of that period becomes payable before D's death.</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-139-3">
<num>(3)</num>
<intro>
<p>If D dies while in pensionable service that is not post-benefit service, the amount of the death in service grant is found by—</p>
</intro>
<level class="para1" eId="regulation-139-3-a">
<num>(a)</num>
<content>
<p>multiplying D's annual rate of pensionable earnings as at the date of D's death by 3; and</p>
</content>
</level>
<level class="para1" eId="regulation-139-3-b">
<num>(b)</num>
<intro>
<p>deducting the following amounts previously paid to D in respect of pensionable service under this scheme—</p>
</intro>
<level class="para2" eId="regulation-139-3-b-i">
<num>(i)</num>
<content>
<p>any part of a lump sum under regulation 168 not attributable to additional pension;</p>
</content>
</level>
<level class="para2" eId="regulation-139-3-b-ii">
<num>(ii)</num>
<content>
<p>any short-service serious ill-health grant.</p>
</content>
</level>
</level>
</paragraph>
<paragraph eId="regulation-139-4">
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<intro>
<p>If D dies while in a period of post-benefit service, the amount of the death in service grant is found by—</p>
</intro>
<level class="para1" eId="regulation-139-4-a">
<num>(a)</num>
<content>
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</content>
</level>
<level class="para1" eId="regulation-139-4-b">
<num>(b)</num>
<intro>
<p>deducting the following amounts previously payable to D under this scheme in respect of both the period of post-benefit service and any previous period of pensionable service—</p>
</intro>
<level class="para2" eId="regulation-139-4-b-i">
<num>(i)</num>
<content>
<p>any part of a lump sum under regulation 168 not attributable to additional pension;</p>
</content>
</level>
<level class="para2" eId="regulation-139-4-b-ii">
<num>(ii)</num>
<content>
<p>any short-service serious ill-health grant.</p>
</content>
</level>
</level>
</paragraph>
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A death grant
<ins class="substitution first last" ukl:ChangeId="key-069629ff2f0e535374aa8a1df011653e-1586856999436" ukl:CommentaryRef="key-069629ff2f0e535374aa8a1df011653e">
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</p>
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<intro>
<p>A death out of service grant is not payable if—</p>
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<num>(a)</num>
<content>
<p>D dies following a period of pensionable service that is not post-benefit service and a retirement pension other than a phased retirement pension becomes payable before D's death; or</p>
</content>
</level>
<level class="para1" eId="regulation-140-2-b">
<num>(b)</num>
<content>
<p>D dies following a period of post-benefit service and a retirement pension other than a phased retirement pension in respect of that period becomes payable before D's death</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-140-3">
<num>(3)</num>
<intro>
<p>The amount of the death out of service grant for D—</p>
</intro>
<level class="para1" eId="regulation-140-3-a">
<num>(a)</num>
<intro>
<p>if a surviving adult pension becomes payable on D's death, is found by—</p>
</intro>
<level class="para2" eId="regulation-140-3-a-i">
<num>(i)</num>
<content>
<p>taking the amount of D's accrued earned pension as at the date of D's death;</p>
</content>
</level>
<level class="para2" eId="regulation-140-3-a-ii">
<num>(ii)</num>
<content>
<p>multiplying that amount by 2.25; and</p>
</content>
</level>
<level class="para2" eId="regulation-140-3-a-iii">
<num>(iii)</num>
<content>
<p>deducting the amounts specified in paragraph (4);</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-140-3-b">
<num>(b)</num>
<intro>
<p>if a surviving adult pension does not become payable on D's death, but D was qualified for retirement benefits, is the greater of—</p>
</intro>
<level class="para2" eId="regulation-140-3-b-i">
<num>(i)</num>
<content>
<p>the amount calculated under paragraph (3)(a); or</p>
</content>
</level>
<level class="para2" eId="regulation-140-3-b-ii">
<num>(ii)</num>
<content>
<p>the total of the amounts specified in paragraph (6).</p>
</content>
</level>
</level>
</paragraph>
<paragraph eId="regulation-140-4">
<num>(4)</num>
<intro>
<p>The amounts to be deducted under paragraph 3(a) are—</p>
</intro>
<level class="para1" eId="regulation-140-4-a">
<num>(a)</num>
<intro>
<p>if D dies following a period of pensionable service that is not post-benefit service—</p>
</intro>
<level class="para2" eId="regulation-140-4-a-i">
<num>(i)</num>
<content>
<p>any part of a lump sum under regulation 168 not attributable to additional pension; and</p>
</content>
</level>
<level class="para2" eId="regulation-140-4-a-ii">
<num>(ii)</num>
<content>
<p>any short-service serious ill-health grant;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-140-4-b">
<num>(b)</num>
<content>
<p>if D dies following a period of post-benefit service, any part of a lump sum under regulation 168 in relation to the post-benefit service which is not attributable to additional pension.</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-140-5">
<num>(5)</num>
<content>
<p>If at the date of D's death D was not qualified for retirement benefits or a short-service serious ill-health grant had not become payable, the amount of the death out of service grant is the total of the amounts specified in paragraph (6).</p>
</content>
</paragraph>
<paragraph eId="regulation-140-6">
<num>(6)</num>
<intro>
<p>The amounts are—</p>
</intro>
<level class="para1" eId="regulation-140-6-a">
<num>(a)</num>
<intro>
<p>all members' contributions, additional pension contributions, buy-out contributions and faster accrual contributions paid up to the date of D's death, excluding—</p>
</intro>
<level class="para2" eId="regulation-140-6-a-i">
<num>(i)</num>
<content>
<p>any contributions paid in respect of a pension benefit which has become payable before the application for repayment; and</p>
</content>
</level>
<level class="para2" eId="regulation-140-6-a-ii">
<num>(ii)</num>
<content>
<p>any contributions paid in respect of any period of pensionable service for which a short-service serious ill-health grant has been paid;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-140-6-b">
<num>(b)</num>
<content>
<p>interest on those contributions from the first day of the financial year following that in which they were paid to the date of payment at 3% per year, compounded with yearly rests.</p>
</content>
</level>
</paragraph>
</hcontainer>
<hcontainer name="regulation" eId="regulation-141">
<heading>Supplementary death grant payable on death of pensioner member</heading>
<num>141.</num>
<paragraph eId="regulation-141-1">
<num>(1)</num>
<intro>
<p>
A death grant
<ins class="substitution first last" ukl:ChangeId="key-bd213fd22d6f917a3b5c85a82b787d3e-1586857101974" ukl:CommentaryRef="key-bd213fd22d6f917a3b5c85a82b787d3e">
<noteRef uk:name="commentary" href="#key-bd213fd22d6f917a3b5c85a82b787d3e" class="commentary"/>
may be paid
</ins>
under this regulation (“supplementary death grant”) if—
</p>
</intro>
<level class="para1" eId="regulation-141-1-a">
<num>(a)</num>
<content>
<p>a member (D) dies as a pensioner member; and</p>
</content>
</level>
<level class="para1" eId="regulation-141-1-b">
<num>(b)</num>
<content>
<p>AR is greater than AP.</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-141-2">
<num>(2)</num>
<content>
<p>The amount of the death grant is AR – AP, where—</p>
<blockList class="unordered none" ukl:Name="UnorderedList" ukl:Decoration="none">
<item>
<p>AR is 5 x D's annual rate of retirement pension payable as at the date of D's death; and</p>
</item>
<item>
<p>AP is the total amount of pension which was payable to D up until D's death.</p>
</item>
</blockList>
</content>
</paragraph>
</hcontainer>
</section>
</chapter>
</part>
</body>
</act>
</akomaNtoso>