The Teachers' Superannuation (Scotland) Regulations 1993

Death gratuities

E19.  –

(1) Subject to paragraph (6), if at the time of his death a teacher–

(a) was in pensionable employment; or

(b) was paying additional contributions under regulation C8 (current added years); or

(c) had, not more than 12 months earlier, ceased to be in pensionable employment while incapacitated,

• a death gratuity may be paid.

(2) The amount of the gratuity payable under paragraph (1) is the greater of–

(a) the amount which, if on the date of the teacher’s death he had ceased to be employed on becoming incapacitated, would have become payable by way of retirement lump sum; and

(b) his pensionable salary,

• less, in either case, the amount of any retirement lump sum or incapacity gratuity previously paid to him.

(3) Subject to paragraph (6), if a teacher dies without having become entitled to payment of retiring allowances and–

(a) the qualifying condition is satisfied; and

(b) no death gratuity could be paid under paragraph (1),

• a death gratuity may be paid under this paragraph.

(4) The qualifying condition is that he was entitled to count at least 2 years' reckonable service and ceased to be in pensionable employment on or after 6th April 1988.

(5) The amount of the gratuity under paragraph (3) is the amount that would have become payable by way of retirement lump sum if he had become entitled under regulation E5(1)(a) to payment of retiring allowances, less the amount of any retirement lump sum or short service incapacity grant previously paid to him.

(6) If a teacher who has at any time been in pensionable employment dies and–

(a) no death gratuity could be paid under paragraph (1) or (3); or

(b) the amount of such a death gratuity would be smaller than the balance of his contributions, calculated in accordance with regulation C11 as at the date of his death, and no pension becomes payable under regulation E25 to a surviving spouse or a nominated beneficiary,

• a death gratuity equal to the balance of his contributions, calculated in accordance with regulation C11 as at the date of his death, may be paid.

(7) Subject to paragraph (8), where any death gratuity is paid under this regulation, it shall be paid to the deceased’s spouse, whom failing, to the legal personal representative.

(8) In the event of the deceased being survived by two or more spouses, they shall be entitled to an equal share of the death gratuity payable under this regulation.