- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
There are currently no known outstanding effects for the The Local Government Pension Scheme (Scotland) Regulations 2018, Section 42.
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42.—(1) If a deferred member dies leaving a surviving spouse, civil partner or cohabiting partner, that person is entitled to a pension which shall come into payment on the day following the member's death.
(2) The appropriate administering authority shall close the deferred member's pension account and shall open a survivor member's pension account from the day following the member's death.
(3) The opening balance of the survivor member's pension account is the amount of pension payable to the survivor calculated in accordance with paragraph (4).
(4) The amount of a pension payable under paragraph (3) is calculated by adding together the pension that the member would have been entitled to draw [F1excluding any final guarantee amount under regulation 4B or 4C of the Transitional Provisions and Savings Regulations 2014] if—
(a)the member had been able to draw a pension on the date the member died;
(b)the pension the member would have been able to draw on that date had not been subject to any restriction on the age at which it could be drawn, or actuarial adjustment either relating to the age at which it was drawn or following a Scheme pays election;
(c)the pension excluded any additional pension purchased under regulation 16 (additional pension contributions) and any additional pension awarded under regulation 30 (award of additional pension);
(d)the member's earned pension had accrued at a rate of 1/160th of pensionable pay; [F2and]
(e)the amount of any earned pension credited under regulation 96(1) (effect of acceptance of transfer value) had been multiplied by 49/160; F3...
F4(f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F5(4A) For the purposes of paragraph (4), if the member—
(a)died in the period beginning with 1 April and ending with 5 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 and became a deferred member in the period beginning with 1 April and ending with 5 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) Additional pension purchased under regulation 16 is not excluded for the purposes of paragraph (4)(c) where the member has elected to purchase that additional pension to cover the amount of pension which would otherwise have accrued but for—
(a)an absence from work with no pensionable pay in consequence of a trade dispute; or
(b)an absence from work with permission with no pensionable pay, otherwise than because of—
(i)illness or injury;
(ii)child related leave; or
(iii)reserve forces special leave.
(6) If the member ceased to be an active member, became a deferred member and died all within the same Scheme year, the balance in the survivor member's pension account at the end of the Scheme year in which the survivor member's account was opened is adjusted [F6on the revaluation date in] the following Scheme year by the revaluation adjustment applicable to the Scheme year in which the survivor member's account was opened, [F7and takes effect from the start of the Scheme year following the Scheme year in which the survivor member’s account was opened,] in accordance with guidance issued by the Scottish Ministers.
(7) Where—
(a)paragraph (6) applies, the F8... balance calculated under paragraph [F9(3)] is the opening balance of the survivor member's pension account for the following Scheme year [F10, and the revaluation adjustment is applied to the balance in accordance with paragraph (6)];
(b)paragraph (6) does not apply, the balance under paragraph (3) is the opening balance of the survivor member's pension account for the following Scheme year,
and, thereafter, the balance in the account is adjusted each year by the index rate adjustment from the date that an increase would apply if that balance were a pension in payment to which the Pensions (Increase) Act 1971 M1 applied.
[F11(7A) Where an index rate adjustment is due to be made on a revaluation date, any such adjustment must be made immediately after the revaluation adjustment is made.]
(8) If there is more than one surviving spouse, they become jointly entitled in equal shares under paragraph (1).
Textual Amendments
F1Words in reg. 42(4) inserted (1.10.2023) by The Local Government Pension Scheme (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/240), regs. 1(2), 3(7)(a)
F2Word in reg. 42(4)(d) inserted (1.10.2023) by The Local Government Pension Scheme (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/240), regs. 1(2), 3(7)(b)
F3Word in reg. 42(4)(e) omitted (1.10.2023) by virtue of The Local Government Pension Scheme (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/240), regs. 1(2), 3(7)(c)
F4Reg. 42(4)(f) omitted (1.10.2023) by virtue of The Local Government Pension Scheme (Remediable Service) (Scotland) Regulations 2023 (S.S.I. 2023/240), regs. 1(2), 3(7)(d)
F5Reg. 42(4A) inserted (28.3.2024 with effect from 31.3.2023) by The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024 (S.S.I. 2024/37), regs. 1(2), 6(1)(a)
F6Words in reg. 42(6) substituted (28.3.2024 with effect from 31.3.2023) by The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024 (S.S.I. 2024/37), regs. 1(2), 6(1)(b)(i)
F7Words in reg. 42(6) inserted (28.3.2024 with effect from 31.3.2023) by The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024 (S.S.I. 2024/37), regs. 1(2), 6(1)(b)(ii)
F8Word in reg. 42(7)(a) omitted (28.3.2024 with effect from 31.3.2023) by virtue of The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024 (S.S.I. 2024/37), regs. 1(2), 6(1)(c)(i)
F9Word in reg. 42(7)(a) substituted (28.3.2024 with effect from 31.3.2023) by The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024 (S.S.I. 2024/37), regs. 1(2), 6(1)(c)(ii)
F10Words in reg. 42(7)(a) inserted (28.3.2024 with effect from 31.3.2023) by The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024 (S.S.I. 2024/37), regs. 1(2), 6(1)(c)(iii)
F11Reg. 42(7A) inserted (28.3.2024 with effect from 31.3.2023) by The Local Government Pension Scheme (Scotland) (Amendment) Regulations 2024 (S.S.I. 2024/37), regs. 1(2), 6(1)(d)
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