The Local Government Pension Scheme Regulations 2013

Changes over time for: Section 48

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The Local Government Pension Scheme Regulations 2013, Section 48 is up to date with all changes known to be in force on or before 17 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

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Survivor benefits: children of pensioner membersE+W

This section has no associated Explanatory Memorandum

48.—(1) If a pensioner member (other than a pensioner member where the pension the member was in receipt of was derived from a pension credit) dies leaving one or more eligible children, they are entitled to a children's pension which shall come into payment on the day following the member's death.

(2) If a pension is payable to a partner of a pensioner member under regulation 47(1) (survivor benefits: partners of pensioner members), the appropriate administering authority shall open a survivor member's pension account for the eligible child or children from the day following the member's death.

(3) The opening balance of a survivor member's pension account opened under paragraph (2) is the amount of pension payable to the eligible child or children calculated in accordance with paragraph (4) or (5) but if the pension payable under regulation 47(1) ceases to be paid, the pension payable to the eligible child or children is recalculated in accordance with paragraph (9) or (10) from the day following the date the pension under regulation 47(1) ceased to be paid.

(4) The amount of pension payable under paragraph (3) where there is only one such 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 benefits))], had accrued at a rate of 1/320th of pensionable pay;

(b)the amount of any earned pension credited under regulation 101(1) (effect of acceptance of transfer value) has 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 33 (election for lump sum instead of pension);

(e)the pension excluded any additional pension purchased under regulation 16 (additional pension contributions) and any additional pension awarded under regulation 31 (award of additional pension); and

(f)the pension included 15.3125% of any additional pension purchased under regulation 17(7)(b)(i) (additional voluntary contributions).

[F2(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) The amount of pension payable under paragraph (3) where there is more than one such 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 benefits))], had accrued at a rate of 1/160th of pensionable pay;

(b)the amount of any earned pension credited under regulation 101(1) (effect of acceptance of transfer value) has been multiplied by 49/160;

(d)there had been no commutation under regulation 33 (election for lump sum instead of pension);

(f)the pension included 30.625% of any additional pension purchased under regulation 17(7)(b)(i) (additional voluntary contributions).

[F4(5A) For the purposes of paragraph (5), 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.]

(6) 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 47(1), the pension payable to that eligible child is recalculated in accordance with paragraph (4) as from the day following the date the other eligible child's or children's pension ceased to be paid.

(7) If, on the day following the member's death, no pension is payable to a partner of a pensioner member under regulation 47(1), the appropriate administering authority shall close the pensioner member's pension account and shall open a survivor member's pension account for the eligible child or children from the day following the member's death.

(8) The opening balance of a survivor member's pension account opened under paragraph (7) is the amount of pension payable to the eligible child or children, calculated in accordance with paragraph (9) or (10).

(9) The amount of pension payable under paragraph (8) where there is only one such 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 [F5(including any amount added under regulations 39(1)(a) or 39(2)(a) (enhancement of member’s Tier 1 and Tier 2 benefits))] had accrued at a rate of 1/240th of pensionable pay;

(b)the amount of any earned pension credited under regulation 101(1) (effect of acceptance of transfer value) has been multiplied by 49/240;

(d)there had been no commutation under regulation 33 (election for lump sum instead of pension);

(f)the pension included 20.41667% of any additional pension purchased under regulation 17(7)(b)(i) (additional voluntary contributions).

[F6(9A) For the purposes of paragraph (9), 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.]

(10) The amount of pension payable under paragraph (8) where there is more than one such 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 if—

(a)the member's earned pension [F7(including any amount added under regulations 39(1)(a) or 39(2)(a) (enhancement of member’s Tier 1 and Tier 2 benefits))] had accrued at a rate of 1/120th of pensionable pay;

(b)the amount of any earned pension credited under regulation 101(1) (effect of acceptance of transfer value) has been multiplied by 49/120;

(d)there had been no commutation under regulation 33 (election for lump sum instead of pension);

(f)the pension included 40.8333% of any additional pension purchased under regulation 17(7)(b)(i) (additional voluntary contributions).

[F8(10A) For the purposes of paragraph (10), 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.]

[F9(10B) The pension that the member would have been entitled to, for the purpose of calculating the amount of pension payable under paragraphs (3) and (8), is not to include any final guarantee amount under regulation 4B or 4C of the 2014 Regulations.]

(11) At the point at which the number of eligible children is reduced to one, the pension payable to that child is recalculated in accordance with paragraph (9) as from the date the other eligible child's or children's pension ceased to be paid.

(12) If the member ceased to be an active member, became a pensioner 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 [F10on 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, [F11and takes effect from the start of the Scheme year following the Scheme year in which the member became a pensioner member,] in accordance with actuarial guidance issued by the Secretary of State.

(13) Where—

(a)paragraph (12) applies, the F12... balance calculated under paragraph [F13(3) or (8)] is the opening balance of the survivor member's pension account for the following Scheme year [F14and the revaluation adjustment is applied to the balance in accordance with paragraph (12)];

(b)paragraph (12) does not apply, the balance under paragraph (3) or (8), as the case may be, 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.

[F15(14) 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.]

Textual Amendments

F1Words in reg. 48(4)(a) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Local Government Pension Scheme (Amendment) Regulations 2018 (S.I. 2018/493), regs. 1(2), 10

F2Reg. 48(4A) inserted (31.3.2023) by The Local Government Pension Scheme (Amendment) Regulations 2023 (S.I. 2023/279), regs. 1(1), 7(3)(a)

F3Words in reg. 48(5)(a) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Local Government Pension Scheme (Amendment) Regulations 2018 (S.I. 2018/493), regs. 1(2), 10

F4Reg. 48(5A) inserted (31.3.2023) by The Local Government Pension Scheme (Amendment) Regulations 2023 (S.I. 2023/279), regs. 1(1), 7(3)(b)

F5Words in reg. 48(9)(a) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Local Government Pension Scheme (Amendment) Regulations 2018 (S.I. 2018/493), regs. 1(2), 10

F6Reg. 48(9A) inserted (31.3.2023) by The Local Government Pension Scheme (Amendment) Regulations 2023 (S.I. 2023/279), regs. 1(1), 7(3)(c)

F7Words in reg. 48(10)(a) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Local Government Pension Scheme (Amendment) Regulations 2018 (S.I. 2018/493), regs. 1(2), 10

F8Reg. 48(10A) inserted (31.3.2023) by The Local Government Pension Scheme (Amendment) Regulations 2023 (S.I. 2023/279), regs. 1(1), 7(3)(d)

F9Reg. 48(10B) inserted (1.10.2023) by The Local Government Pension Scheme (Amendment) (No. 3) Regulations 2023 (S.I. 2023/972), regs. 1(2), 3(11)

F10Words in reg. 48(12) substituted (31.3.2023) by The Local Government Pension Scheme (Amendment) Regulations 2023 (S.I. 2023/279), regs. 1(1), 7(3)(e)(i)

F11Words in reg. 48(12) inserted (31.3.2023) by The Local Government Pension Scheme (Amendment) Regulations 2023 (S.I. 2023/279), regs. 1(1), 7(3)(e)(ii)