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The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024

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New regulation F2A

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16.  After regulation F2 (lump sum when member dies after pension becomes payable (other than a pension under regulation E11A) insert—

“Member dies after a pension under regulation E11A becomes payable

F2A.—(1) If a member dies after one or more pensions under regulation E11A becomes payable to the member, a lump sum on death shall be payable in accordance with regulation F5.

(2) The lump sum on death will be equal to 5 times the yearly rate of each of the member’s pensions (less the amount of pension already paid) provided that the maximum payment under this paragraph shall not exceed the aggregate lump sum cap.

(3) The aggregate lump sum cap is equal to twice the appropriate fraction of the member’s final year’s pensionable pay by reference to which the pension to which the member became entitled on last exercising the option under regulation E11A was calculated, less an amount equal to the aggregate of—

(a)the member’s retirement lump sum under regulation E13, and

(b)any lump sum paid to the member under regulation E17.

(4) In this regulation—

“the appropriate fraction” means—

Formula

where—

  • DPS is, where the member continues in pensionable service as an active member of the 2015 Scheme on the option day (or the last such option day if the option has been exercised more than once), the total number of days of pensionable service in that Scheme and this Section of the scheme which do not relate to the specified percentage of pension on the option day,

  • TDPS is the aggregate of DPS and the total number of days of pensionable service (at the option day or the last such option day if the option has been exercised more than once) which relate to the specified percentage of pension payable,

“the option day” has the meaning given in paragraph (13) of regulation E11A, and

“specified percentage” has the meaning given in paragraph (4)(a) of regulation E11A.”.

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