The Local Government Pension Scheme Regulations (Northern Ireland) 2014

Survivor benefits: children of pensioner member where pension is payable to partner of pensioner member N.I.

54.—(1) If a pension is payable to a partner of a pensioner member under regulation 52(1) (survivor benefits: partners of pensioner members), the Committee shall open a survivor member's pension account for the eligible child or children from the day following the member's death.

(2) The opening balance of a survivor member's pension account opened under paragraph (1), is the amount of pension payable to the eligible child or children calculated in accordance with paragraph (3) or (4) but if the pension payable under regulation 52(1) (survivor benefits: partners of pensioner members) ceases to be paid, the pension payable to the eligible child or children is recalculated in accordance with regulation 55(3) or 55(4) from the day following the date the pension under regulation 52(1) ceased to be paid.

(3) The amount of pension payable under paragraph (2) where there is only one such eligible child is calculated by adding together the pension that the member would have been entitled to draw on the date of the member's death if—

(a) the member's earned pension [F1 (including any amount added under regulations 39(1)(a) or 39(2)(a) (enhancement of member's tier 1 and tier 2 ill-health benefits))] had accrued at a rate of 1/320th of pensionable pay;

(b) the amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/320;

(c) the member's pension had not been subject to any actuarial adjustment relating to the age at which it was drawn or following a Scheme pays election or any pension debit applied on account of a pension sharing order;

(d) there had been no commutation under regulation 34 (election for lump sum instead of pension);

(e) the pension excluded any additional pension purchased under regulation 18 (additional pension contributions) and any additional pension awarded under regulation 32 (award of additional pension); and

(f) the pension included 15.3125% of any additional pension purchased under regulation 19(7)(b)(i) (additional voluntary contributions).

[F2 (3A) For the purposes of paragraph (3), if the member—

(a) died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member ceased to be an active member; or

(b) ceased to be an active member in the period beginning with 1st April and ending with 5th April in a Scheme year and subsequently died within that same period,

the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.]

(4) The amount of pension payable under paragraph (2) where there is more than one such eligible child, is payable to those children in equal shares and is calculated by adding together the pension that the member would have been entitled to draw on the date of the member's death if—

(a) the member's earned pension [F3 (including any amount added under regulations 39(1)(a) or 39(2)(a) (enhancement of member's tier 1 and tier 2 ill-health benefits))] had accrued at a rate of 1/160th of pensionable pay;

(b) the amount of earned pension credited under regulation 113(1) (effect of acceptance of transfer value payment) had been multiplied by 49/160;

(c) the member's pension had not been subject to any actuarial adjustment relating to the age at which it was drawn or following a Scheme Pays Election or any pension debit applied on account of a pension sharing order;

(d) there had been no commutation under regulation 34 (election for lump sum instead of pension);

(e) the pension excluded any additional pension purchased under regulation 18 (additional pension contributions) and any additional pension awarded under regulation 32 (award of additional pension); and

(f) the pension included 30.625% of any additional pension purchased under regulation 19(7)(b)(i) (additional voluntary contributions).

[F4 (4A) For the purposes of paragraph (4), if the member—

(a) died in the period beginning with 1st April and ending with 5th April in the Scheme year following the Scheme year in which the member ceased to be an active member; or

(b) ceased to be an active member in the period beginning with 1st April and ending with 5th April in a Scheme year and subsequently died within that same period,

the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.]

(5) At the point at which the number of eligible children is reduced to one, if a pension is still payable to a surviving partner under regulation 52(1) (survivor benefits: partners of pensioner members), the pension payable to that eligible child is recalculated in accordance with paragraph (3) as from the day following the date the other eligible child's or children's pension ceased to be paid.

Textual Amendments

F1 Words in reg. 54(3)(a) inserted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 71 and also inserted (with effect in accordance with reg. 1(2)(a) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2020 (S.R. 2020/77), regs. 1(1), 3

F2 Reg. 54(3A) inserted (with effect in accordance with reg. 1(2) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/81), regs. 1(1), 7(4)(a)

F3 Words in reg. 54(4)(a) inserted (18.11.2019) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 71 and also inserted (with effect in accordance with reg. 1(2)(a) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2020 (S.R. 2020/77), regs. 1(1), 3

F4 Reg. 54(4A) inserted (with effect in accordance with reg. 1(2) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/81), regs. 1(1), 7(4)(b)