The Police Pensions Regulations 1987

Regulations B2 and B3

Part IV Policeman’s Short Service or Ill-Health Gratuity

1.  Where the policeman has not completed a year’s pensionable service, the gratuity shall be of an amount equal to the policeman’s aggregate pension contributions in respect of the relevant period of service subject, however, to paragraph 3.

2.  Where the policeman has completed at least a year’s pensionable service, the gratuity shall be of an amount equal to whichever is the greater of the two following amounts—

(a) a twelfth of the policeman’s average pensionable pay multiplied by the period in years of his pensionable service;

(b) the policeman’s aggregate pension contributions in respect of the relevant period of service,

subject, however, to paragraph 3.

3.  Where the policeman retired after the beginning of the tax year in which he attains state pensionable age, the gratuity calculated in accordance with the preceding provisions of this Part shall be reduced by an amount equal to the capitalised value, as calculated by the Government Actuary, of the annual rate of any pension paid to him under Regulation J1(2) (policeman with a guaranteed minimum for the purposes of the Social Security Pensions Act 1975).