The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008

CHAPTER 5N.I.DEATH BENEFTS

Pensions for surviving adultsN.I.

Surviving adult dependants' pensionsN.I.

194.—(1) If an active member, [F1, a non-contributing member] a deferred member or a pensioner member dies leaving a surviving adult dependant, the surviving adult dependant is entitled to a pension that is payable for life.

(2) In this Part “surviving adult dependant”, in relation to a deceased member or former member, means the member's or former member's surviving spouse, civil partner or nominated partner.

(3) For the rate at which the pension referred to in paragraph (1) is payable see regulations 196 to 200 and, in any case where that pension includes additional pension, regulations 171(4) and 173(3).

Textual Amendments

Meaning of “surviving nominated partner”N.I.

195.—(1) A person is a surviving nominated partner in relation to a member for the purposes of this Part if—

(a)the person and the member jointly made and signed a declaration in such form as the Department requires that remains effective at the member's death, and

(b)the person satisfies the Department that for a continuous period of 2 years ending with the member's death—

(i)the person and the member were living together in an exclusive relationship as if they were husband and wife or civil partners,

(ii)the person and the member were not prevented from marrying or forming a civil partnership, and

(iii)the person was financially dependent on the member or the person and the member were financially interdependent.

(2) A declaration for the purposes of paragraph (1)(a) ceases to have effect if—

(a)it is revoked by the member or other person by a signed notice in writing to the Department in such form as the Department may require or is willing to accept,

(b)the member makes a further declaration for the purpose of paragraph (1)(a), or

(c)the person or the member marries or forms a civil partnership.

[F2(3) In the case of a 2008 Section Optant, this regulation is subject to regulation 260L.]

[F3(4) In the case of a Waiting Period Joiner, this regulation is subject to regulation 260Y.]

Textual Amendments

Amount of pensions under regulation 194: active [F4and non-contributing] membersN.I.

196.—[F5(1) In the case of an active member or a non-contributing member, for the period of 6 months beginning with the day after the member’s death (“the initial period”) the rate of the pension payable under regulation 194 (if that amount is greater than the amount of the pension payable to the surviving adult under this Chapter apart from this paragraph), is equal to—

(a)in the case of a deceased active member, the rate of the member’s pensionable earnings during the last complete quarter before the member’s death;

(b)in the case of a deceased non-contributing member, the monthly average of the deceased’s uprated earnings on the member’s last day of pensionable service.]

(2) Subject to paragraph (3), after the initial period, if the member dies with 2 or more years of qualifying service, the annual amount of the pension payable under regulation 194—

(a)if the member has not reached the age of 65, is equal to the appropriate proportion of the tier 2 ill-health pension under regulation 182 to which the member would have been entitled if on the date of death the member had become entitled to such a pension, and

(b)if the member has reached the age of 65, is equal to the appropriate proportion of the pension under regulation 176 (normal retirement pensions) to which the member would have been entitled if on the date of death the member had become entitled to such a pension in respect of any period of pensionable service that the member is entitled to count.

[F6Sub-paragraph (b) is subject to paragraph (7).]

(3) After the initial period, if the member dies with less than 2 years of qualifying service but after reaching the age of 65, the annual amount of the pension payable under regulation 194 is equal to the appropriate proportion of the pension to which the member would have been entitled (disregarding any additional pension) if on the date of death the member had become entitled to a pension under regulation 176 (normal retirement pensions) in respect of any period of pensionable service that the member is entitled to count.

[F7This is subject to paragraph (7).]

(4) After the initial period, if—

(a)the member dies with less than 2 year's qualifying service and before reaching the age of 65, and

(b)the surviving adult has a guaranteed minimum under section 13 of the 1993 Act in relation to benefits in respect of the deceased member under [F8this Section of] the Scheme,

the annual amount of the pension payable under regulation 194 is equal to that guaranteed minimum, unless paragraph (5) applies.

(5) This paragraph applies if the Department's liability to provide a guaranteed minimum pension in respect of the surviving adult is discharged by the payment of a contributions equivalent premium under section 51(2) of the 1993 Act.

(6) This regulation is subject to regulation 200 (re-employed pensioners; adult survivor pensions in initial period).

[F9(7) For the purposes of paragraphs (2)(b) and (3) any increase under—

(a)regulation 178; or

(b)regulation 260Q,

is ignored.]

Textual Amendments

Amount of pensions under regulation 194: pensioner membersN.I.

197.—(1) In the case of a pensioner member, for the initial period the rate of the pension payable under regulation 194(1) is equal to the rate of the member's pension in payment at the time of death if that amount is greater than the sum of—

(a)the amount of the pension payable to the surviving adult dependant under this Chapter apart from this paragraph, and

(b)the amount of the children's pensions otherwise payable under this Part.

(2) At any time when the rate is not the rate mentioned in paragraph (1), the rate of the surviving adult dependant's pension in the case of the death of a pensioner member is equal to the appropriate proportion of the pension to which the member was entitled on the date of death (disregarding any additional pension).

[F10(3) For the purposes of paragraph (1) any reduction in the member’s pension under—

(a)Chapter 8 of this Part;

(b)regulation 185; or

(c)regulation 260K,

is ignored.

(3A) For the purpose of paragraph (2)—

(a)any reduction in the rate of member’s pension under—

(i)regulation 179,

(ii)regulation 185, or

(iii)regulation 260K; and

(b)any increase in the rate of the member’s pension under—

(i)regulation 178, or

(ii)regulation 260Q,

is ignored.]

(4) In this regulation “the initial period” means—

(a)if the member leaves one or more dependent children who are dependant on the surviving adult dependant, the period of 6 months beginning with the day after the member's death, and

(b)otherwise the period of 3 months beginning with that day.

(5) For the purposes of paragraph (4) a child born after the member's death is treated as having been born before it.

(6) If a member who has had a tier 2 ill-health retirement pension under regulation 182 replaced by a tier 1 ill-health retirement pension (by virtue of regulation 239(2))—

(a)is in further HSC employment and dies before the end of the initial period (within the meaning of that regulation), or

(b)is in further employment that is not HSC employment and dies within a period of one year beginning with the day on which that further employment ceased to be an excluded employment (within the meaning of that regulation),

the member's pension referred to in paragraph (1) means that member's original tier 2 ill-health pension.

(7) This regulation is subject to regulation 200 (re-employed pensioners: adult survivor pensions in initial period).

F11(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Amount of pensions under regulation 194: deferred membersN.I.

198.—(1) In the case of a deferred member—

(a)who left pensionable service less than 12 months before the date of death, and

(b)whose surviving adult dependant would have been the member's surviving adult dependant if the member had died on the member's last day of pensionable service,

the rate of the pension payable under regulation 194(1) is equal to the appropriate proportion of the tier 2 ill-health pension under regulation 182 to which the member would have been entitled if on the date the member's pensionable service ceased the member had become entitled to such a pension under regulation 182 (but disregarding any additional pension).

(2) In the case of any other deferred member, the rate of the pension payable under regulation 194(1) is equal to the appropriate proportion of the pension under regulation 176 (normal retirement pensions) in respect of any period of pensionable service to which the member would have been entitled if on the date of death the member had become entitled to such a pension.

Recent leaversN.I.

199.—(1) If—

(a)a recent leaver dies leaving a surviving spouse or civil partner who has a guaranteed minimum under section 13 of the 1993 Act in relation to benefits in respect of the recent leaver under [F12this Section of] the Scheme, and

(b)the member has died before reaching the age of 65,

the surviving spouse or civil partner is entitled to a pension that is payable for life of an amount equal to that person's guaranteed minimum pension (disregarding any additional pension), unless paragraph (2) applies.

(2) This paragraph applies if the Department's liability to provide a guaranteed minimum pension in respect of the surviving adult is discharged by the payment of a contributions equivalent premium under section 51(2) of the 1993 Act.

(3) In this Part “recent leaver” means a person—

(a)who left pensionable service less than 12 months before the date of death,

(b)who is not a deferred member or a pensioner member because of rights resulting from that employment, and

(c)in respect of whom no transfer value or refund of contributions has been paid in respect of that employment.

Textual Amendments

Re-employed pensioners: adult survivor pensions in initial periodN.I.

200.—(1) This regulation applies if, apart from this regulation, both regulations 196(1) and 197(1) would apply on the death of a member.

(2) Where this regulation applies, the rate of pension payable by virtue of regulations 196(1) and 197(1) during the initial period (as defined in the respective regulations) shall instead be the rate provided in paragraph (3).

(3) Subject to paragraph (4), for the relevant initial period the rate of the pension payable under regulation 194 is equal to the sum of—

[F13(a)in the case of—

(i)a deceased active member, the rate of the deceased’s pensionable earnings during the last complete quarter before the member’s death, or

(ii)a deceased non-contributing member, the rate of the monthly average of the deceased’s uprated earnings on the member’s last day of pensionable service; and

[F14(b)the rate of the deceased member’s pension payable at the time of death after taking account of any reduction in the rate of the pension under—

(i)Chapter 8 of this Part,

(ii)regulation 185, and

(iii)regulation 260K.]]

(4) Paragraph (3)(a) does not apply if—

(a)the rate of the pension payable to the surviving adult in respect of later service, and

(b)any children's pension that would otherwise be payable in respect of later service under this Part,

would be greater.

Textual Amendments

Pensions for dependent childrenN.I.

Surviving children's pensionsN.I.

201.—(1) If a member or a recent leaver dies leaving one or more dependent children, a pension is payable in respect of them.

(2) This is subject to paragraphs (7) to (9).

(3) If a dependent child ceases to be a dependent child after the date of death, the pension ceases to be payable in respect of that child.

(4) If a dependent child is born after the date of death, the same pension is payable in respect of the child as if the child had been born on the date of death.

(5) If a member or a recent leaver dies leaving two or more dependent children, they are entitled to such shares of the pension as the Department may from time to time decide.

(6) An amount payable under this regulation in respect of a dependent child is payable to the dependent child or, if the Department so decides, to another person for the dependent child's benefit.

(7) No pension is payable in respect of any dependant children who on the deceased's death are dependant on an adult who is entitled to a surviving adult's pension whilst that pension is payable at the rate mentioned in regulation 197(1) or 200(3)(b), except so much of that pension as is additional pension.

(8) If a dependent child is incapable of earning a living because of physical or mental infirmity for any period and the child is maintained out of money provided by Parliament in a hospital or other institution for a period exceeding one month, no pension is payable in respect of the child for any part of that period after the first month.

(9) If, apart from this paragraph, a pension would be payable in respect of any person as a dependent child of three or more persons who were deceased members or recent leavers—

(a)a pension is only payable in respect of two of them, and

(b)the amount payable is equal to the sum of the two highest pensions.

(10) For the rate at which the pension referred to in paragraph (1) is payable, see regulations 203 to 208 and, in any case where that pension includes additional pension, regulations 171(4) and 173(3).

Meaning of “dependent child”N.I.

202.—(1) In this Part “dependent child”, in relation to a deceased member or recent leaver, means a person who—

(a)meets the relationship condition in paragraph (2),

(b)either—

(i)has not reached the age of 23, or

(ii)in the opinion of the Scheme administrator was financially dependent on the deceased at the date of death because of physical or mental impairment and remains so,

(c)was born—

(i)[F15before the deceased ceased to be an active member] , or

(ii)within one year after the deceased ceased to be an active member,

(d)in the case of a person within sub-paragraph (c)(i), was dependent on the deceased—

(i)at the date of death, and

(ii)if the deceased died after ceasing to be an active member, when the deceased ceased to be an active member, and

(e)in the case of a person within sub-paragraph (c)(ii)—

(i)was dependent on the deceased both at birth and at the deceased's death, or

(ii)if the person was born after the deceased's death, would have been dependent on the deceased had the deceased not died before the person's birth.

(2) A person meets the relationship condition if the person is—

(a)a natural child or natural grandchild of the deceased,

(b)an adopted child of the deceased who was adopted whilst the deceased was an active member,

(c)a step-child of the deceased whose natural or adoptive parent is the deceased's surviving spouse or civil partner from a marriage entered into, or a civil partnership formed, whilst the deceased was an active member,

(d)in a case where the deceased left a surviving nominated partner with whom the deceased was living as mentioned in regulation 195(1)(b)(i) when the deceased ceased to be an active member, a person whose natural or adoptive parent is the deceased's surviving nominated partner,

(e)a brother or sister, or a child of a brother or sister, of the member or the member's spouse or civil partner or nominated partner,

(f)a half-brother or half-sister, or a child of a half-brother or half-sister, of the member or the member's spouse or civil partner or nominated partner,

(g)a person whom, in the opinion of the Scheme administrator, the deceased intended when the deceased ceased to be an active member to adopt, or

(h)a person who had been dependent on the deceased for 2 years or (if less) half the person's life when the deceased ceased to be an active member.

Textual Amendments

Amount of children's pension under regulation 201: deceased active members [F16and deceased non-contributing members] N.I.

203.—(1) This regulation applies for determining the annual amount of the pension payable under regulation 201(1) (surviving children's pensions) if at the date of death the deceased was an active member [F17,or a non-contributing member] of [F18this Section of] the Scheme who was not also a pensioner member.

(2) Subject to [F19paragraphs (5) and (6)] , that amount is the appropriate fraction of the basic death pension.

[F20(3) In this regulation “the basic death pension” means twice the appropriate proportion of the deceased member’s pension under regulation 176 and—

(a)in the case of an active member, that pension will include the greater of—

(i)any increase due to such enhancement period (if any) that would have applied for the purposes of regulation 182(5) if the deceased had become entitled to a tier 2 ill-health pension on the date of death, and

(ii)10 years' pensionable service;

(b)in the case of a non-contributing member, will be based on the pensionable service that the deceased was entitled to count on the date of death.]

[F21In the case of a 2008 Section Optant, this is subject to regulation 260W [F22and in the case of a Waiting Period Joiner, this is subject to regulation 260ZB].]

(4) In this regulation “the appropriate fraction” means—

(a)if there is a surviving parent of the dependent child or children or a surviving spouse or civil partner of a parent of the dependent child or children and a surviving adult dependant's pension is payable under regulation 194—

(i)one-quarter if there is only one dependent child, and

(ii)one-half if there are two or more dependent children,

(b)if there is such a parent or spouse or partner of a parent, but no surviving adult dependant's pension is payable under regulation 194—

(i)one-third if there is only one dependent child, and

(ii)two-thirds if there are two or more dependent children,

(c)if there is no such parent nor spouse nor partner of such a parent—

(i)one-third if there is only one dependent child, and

(ii)two-thirds if there are two or more dependent children.

(5) If—

(a)a surviving adult dependant's pension is payable under regulation 194, and

(b)there is a dependent child who is not dependent on the person entitled to that pension,

the rate of the pension payable in respect of that child for the first 3 months after the deceased's death is [F23equal to—

(i)

in the case of a deceased active member, the average rate of the deceased’s pensionable earnings during the last complete quarter before the member died, and

(ii)

in the case of a deceased non-contributing member, the rate of the monthly average of the deceased’s uprated earnings on the member’s last day of pensionable service.]

[F24(6) In a case within paragraph (4)(b) or (c), the rate of pension in respect of the dependent child or children for the period of 6 months beginning with the deceased’s death is equal to—

(a)in the case of a deceased active member, the average rate of the deceased’s pensionable earnings during the last complete quarter before the member died; and

(b)in the case of a deceased non-contributing member, the rate of the monthly average of the deceased’s uprated earnings on the member’s last day of pensionable service.]

Textual Amendments

Amount of children's pension under regulation 201: deceased pensioner membersN.I.

204.—(1) This regulation applies for determining the annual amount of the pension payable under regulation 201(1) (surviving children's pensions) if at the date of death the deceased was a pensioner member of [F25this Section of] the Scheme who was not also an active member [F26or a non-contributing member] .

(2) Subject to paragraphs (5), (6) and (7) that amount is the appropriate fraction of the basic death pension.

(3) In this regulation “the basic death pension” means the greater of—

(a)twice the appropriate proportion of the deceased's annual pension (disregarding any additional pension), and

(b)twice the appropriate proportion of the annual pension to which the deceased would have been entitled if the deceased had been entitled to count 10 years' pensionable service (disregarding any additional pension).

[F27In the case of a 2008 Section Optant, this is subject to regulation 260W [F28and in the case of a Waiting Period Joiner, this is subject to regulation 260ZB].]

(4) In this regulation “the appropriate fraction” means—

(a)if there is a surviving parent of the dependent child or children or a surviving spouse or civil partner of a parent of the dependent child or children and a surviving adult dependant's pension is payable under regulation 194—

(i)one-quarter if there is only one dependent child, and

(ii)one-half if there are two or more dependent children,

(b)if there is such a parent or spouse or partner of a parent, but no surviving adult dependant's pension is payable under regulation 194—

(i)one-third if there is only one dependent child, and

(ii)two-thirds if there are two or more dependent children,

(c)if there is no such parent or spouse or partner of a parent—

(i)one-third if there is only one dependent child, and

(ii)two-thirds if there are two or more dependent children.

(5) If—

(a)a surviving adult dependant's pension is payable under regulation 194, and

(b)there is a dependent child who is not dependent on the person entitled to that pension,

the rate of the pension in respect of that child for the first 3 months after the deceased's death is equal to the rate of the member's pension at the date of death (disregarding any additional pension).

[F29(6) In a case within paragraph (4)(b) or (c), the rate of the pension in respect of the dependent child or children for the period of 6 months beginning with the deceased’s death is equal to the greater of—

(a)the rate of the member’s pension at the date of death disregarding any reduction made under Chapter 8 (Abatement) and any additional pension, and

(b)the amount of children’s pension that would otherwise be payable under these Regulations.]

(7) If the deceased member's pension was payable under regulation 179 (early payment of pensions with actuarial reduction), the reference in paragraph (3)(a) and (b) to the member's pension is a reference to the amount that the member's pension would have been if it had been calculated without the reduction mentioned in paragraph (2)(b) of that regulation.

[F30(8) For the purposes of paragraphs (3), (5) and (6), any reduction in the member’s pension under regulation 185 and regulation 260K will be ignored.]

Textual Amendments

Amount of children's pension under regulation 201: deceased deferred membersN.I.

205.—(1) This regulation applies for determining the annual amount of the pension payable under regulation 201(1) if at the date of death the deceased was a deferred member of [F31this Section of] the Scheme who was not also an active member [F32or a non-contributing member] or a pensioner member.

(2) That amount is the appropriate fraction of the basic death pension.

(3) In this regulation “the basic death pension”—

(a)if the deceased died within 12 months after ceasing to be an active member [F33or a non-contributing member] , means the amount that would be the basic death pension for the purposes of regulation 203 if the deceased had died on the day of so ceasing (disregarding any additional pension), and

(b)otherwise, means the greater of—

(i)twice the appropriate proportion of the pension to which the deceased would have been entitled if the deceased had become entitled to a pension under regulation 176 on the date of death (disregarding any additional pension), and

(ii)twice the appropriate proportion of the pension to which the deceased would have been entitled if the deceased had become so entitled and the pension had been calculated on the assumption that the member was entitled to 10 years' pensionable service (disregarding any additional pension).

[F34In the case of a 2008 Section Optant, this is subject to regulation 260W [F35and in the case of a Waiting Period Joiner, this is subject to regulation 260ZB.]]

(4) In this regulation “the appropriate fraction” means—

(a)if there is a surviving parent of the dependent child or children or a surviving spouse or civil partner of a parent of the dependent child or children and a surviving adult's pension is payable—

(i)one-quarter if there is only one dependent child, and

(ii)one-half if there are two or more dependent children,

(b)otherwise—

(i)one-third if there is only one dependent child, and

(ii)two-thirds if there are two or more dependent children.

Textual Amendments

Amount of children's pension under regulation 201: recent leaversN.I.

206.—(1) This regulation applies for determining the annual amount of the pension payable under regulation 201(1) (surviving children's pensions) if at the date of death the deceased was a recent leaver.

(2) That amount is the appropriate fraction of the basic death pension.

(3) In this regulation—

[F36(a)“the basic death pension” means twice the appropriate proportion of the pension to which the deceased would be entitled to—

(i)if the deceased had become entitled to a pension under regulation 182(5), or

(ii)if greater, the amount that the member’s pension would have been if it had been based on 10 years' pensionable service (disregarding any additional pension), and]

(b)“the appropriate fraction” means—

(i)if there is a surviving parent of the dependant child or children or a surviving spouse or civil partner of a parent of the dependant child or children and a surviving adult's pension is payable—

(aa)one-quarter if there is only one dependant child, and

(bb)one-half if there are two or more dependant children,

(ii)otherwise—

(aa)one-third if there is only one dependant child, and

(bb)two-thirds if there are two or more dependant children.

Textual Amendments

Power to increase pension in respect of children not maintained by surviving parent etcN.I.

207.—(1) This regulation applies if—

(a)a member dies leaving a dependent child or children,

(b)there is a surviving parent of the dependent child or children or a surviving spouse or civil partner of a parent of the dependent child or children, and

(c)the dependent child or children are not being maintained by that surviving parent, spouse or partner.

(2) The Department may increase the amount of the pension that would otherwise be payable under this Chapter in respect of the dependant child or children.

(3) The increased amount may not exceed the amount that would have been payable under this Chapter if there had been no such surviving parent or spouse or partner of a parent.

Amount of children's pension under regulation 201: re-employed pensionersN.I.

208.—(1) This regulation applies for determining the annual amount of a pension payable under regulation 201(1) if at the date of death the deceased was an active member [F37or a non-contributing member] who was also a pensioner member of [F38this Section of] the Scheme.

(2) If there is no surviving adult dependant, the rate of the pension in respect of the dependent child or children for the period of 6 months beginning with the deceased's death is equal to the sum of—

[F39(a)in the case of—

(i)a deceased active member, the rate of the deceased’s pensionable earnings during the last complete quarter before the member died, or

(ii)a deceased non-contributing member, the rate of the monthly average of the deceased’s uprated earnings on the last day of the member’s pensionable service, and

(b)the rate of the pension being received by the deceased (if any) at the date of death.]

(3) Subject to paragraph (5), except where a pension is payable at the rate mentioned in paragraph (2), the pension in respect of the member's later service shall be paid as the appropriate fraction of twice the appropriate proportion of the rate of pension described in—

(a)regulation 182(5) if the deceased has not reached the age of 65 on the date of death, or

(b)regulation 176 if the deceased has reached the age of 65 on the date of death.

(4) In this regulation “appropriate fraction” has the meaning given in regulation 203(4).

(5) If any dependent child was a dependent child both at the time when the pensionable service in respect of which the pension is payable ceased and at the date of death, the annual amount of the pension in respect of the dependent child or children is the sum of—

(a)the annual amount that would be payable in respect of the child under regulation 203 as a result of the member dying whilst an active member [F40or a non-contributing member] if that regulation applied to members who are also pensioner members (disregarding the pensionable service in respect of which the pension is payable (“the pension service”) and any additional pension), and

(b)the annual amount that would be payable in respect of the child under regulation 204 as a result of the member dying whilst a pensioner member if that regulation applied to members who are also active members [F41or non-contributing members] (having regard only to the pension service and disregarding any additional pension).

(6) If, apart from this paragraph, the sum of—

[F42(a)the service taken into account (in regulation 203(3)) for the purposes of the calculation of the amount referred to in paragraph (5)(a), and]

(b)the pension service,

would be less than 10 years' pensionable service, the deceased's relevant service for the purposes of that calculation is increased by the length of the shortfall.

Textual Amendments

Lump sum death benefitsN.I.

Lump sum benefits on death: introductionN.I.

209.—(1) If a member or a recent leaver dies before reaching the age of 75, a lump sum is payable in accordance with this Chapter.

(2) Paragraph (1) is subject to the following provisions of this Chapter.

(3) This regulation does not apply if—

(a)the member is—

(i)a pensioner member, or

(ii)a pension credit member who dies after any benefits attributable to the pension credit have become payable, and

(b)the death takes place more than five years after the member's pension becomes payable.

Amount of lump sum: single capacity members and recent leavers (disregarding regulation 180 employments)N.I.

210.— [F43(1) The lump sum payable on death of an active member or a non-contributing member, who is not a deferred member or a pensioner member, is an amount equal to—

(a)in the case of a deceased active member, twice the annual average of the member’s uprated earnings at the date of death; or

(b)in the case of a deceased non-contributing member, twice the annual average of the member’s uprated earnings on the member’s last day of pensionable service.]

[F44In the case of a 2008 Section Optant, this is subject to regulation 206V [F45and in the case of a Waiting Period Joiner, this is subject to regulation 260ZA.]]

(2) The lump sum payable on the death of a pensioner member, who is not also an active member [F46or a non-contributing member] or a deferred member, is, in respect of each pension to which the member is entitled, the lesser of—

(a)an amount equal to five times the annual rate of the pension (other than any additional pension), less the amount of the pension payments already made to the member, and

[F47(b)an amount equal to twice the annual average of the member’s uprated earnings by reference to which the pension was calculated, less the aggregate of—

(i)any lump sum paid to the member when the pension came into payment as a result of the member exercising the option under regulation 185, and

(ii)in the case of a 2008 Section Optant, the lump sum paid to the Optant under regulation 260K.]

[F46This is subject to regulations 213A and 214.]

(3) The lump sum payable on the death of a deferred member, who [F48was not an active member or a non-contributing member] or a pensioner member, is an amount equal to the member's deferred annual pension, multiplied by 2.25.

(4) The lump sum payable on the death of a recent leaver is an amount equal to the deferred annual pension to which the person would have been entitled if the person were entitled to such a pension calculated by reference to the pensionable service the recent leaver was entitled to count in the service that has ceased, multiplied by 2.25.

(5) References in this regulation to a member's deferred annual pension are to the annual pension, in respect of any period of pensionable service, to which the member would have been entitled under regulation 176 (normal retirement pensions) if on the date of death the member had become entitled to such a pension (other than any additional pension).

[F49(6) The reference in paragraph (2)(a) to the annual rate of the member’s pension is to the member’s pension after it has been reduced to take account of—

(a)the exercise by the member of an option under regulation 185; and

(b)in the case of a 2008 Section Optant, the lump sum paid to the Optant under regulation 260K.]

(7) If a pensioner member exercised the option under regulation 189 (election to allocate pension), the reference in paragraph (2)(a) to the amount of the pension payments already made to the member is a reference to the amount of the pension payments that would have been made apart from the election.

(8) For the purposes of this regulation, the fact that a person—

(a)[F50was an active member or a non-contributing member] in service in an employment in respect of which the member has exercised the option under regulation 180 (partial retirement),

(b)is a deferred member as a result of service in an employment in respect of which the member has exercised that option, or

(c)is a pensioner member by virtue of being entitled to a pension under that regulation, is ignored.

Textual Amendments

Amount of lump sum: dual capacity members (disregarding regulation 180 employments)N.I.

211.—(1) Paragraph (2) applies for determining the lump sum payable by virtue of this regulation on the death of a member who—

(a)[F51was an active member or a non-contributing member] otherwise than in service in an employment in respect of which the member has exercised the option under regulation 180 (partial retirement: members aged at least 55), and

(b)[F52was] also a pensioner member.

(2) The lump sum is an amount equal to the sum of—

[F53(a)five times the annual rate of pension—

(i)payable under regulation 182(5) (tier 2 ill-health pension), if the deceased had not reached the age of 65,

(ii)payable under regulation 176 (normal retirement pensions), if the deceased had reached the age of 65,

to which the member would have been entitled—

(aa)in the case of a deceased active member, at the member’s date of death, or

(bb)in the case of a deceased non-contributing member, on the last day of the member’s pensionable service, and]

(b)in respect of each pension to which the person has been entitled for less than 5 years, the lesser of—

(i)five times the annual rate of the pension payable after exercising any option under regulation 185(general option to exchange part of pension for lump sum), less the amount of the pension payments already made to the member, and

(ii)an amount equal to twice the annual average of the member's uprated earnings at the date of death by reference to which the pension was calculated, less any lump sum paid to the member when the pension came into payment as a result of the member exercising the option under regulation 185 (general option to exchange part of pension for lump sum).

[F54This is subject to paragraph (4).]

(3) If the pensioner member exercised the option under regulation 189, the reference in paragraph (2)(b) to the amount of the pension payments already made to the member is a reference to the amount of the pension payments that would have been made apart from the election.

[F55(4) In the case of a 2008 Section Optant—

(a)the reference to the annual rate of pension in paragraph (2)(b)(i) is to the annual rate of pension after it has been reduced to take account of the lump sum paid to the Optant under regulation 260K; and

(b)the amount of the Optant’s uprated earnings for the purposes of paragraph (2)(b)(ii) shall be reduced by the aggregate of—

(i)the amount of the lump sum paid to the Optant under regulation 260K, and

(ii)the lump sum under regulation 185 referred to in paragraph (2)(b)(ii).]

Textual Amendments

Amount of lump sum: dual capacity members: members with pensions under regulation 180N.I.

212.—(1) Paragraph (2) applies for determining the lump sum payable by virtue of this regulation on the death of a member who—

(a)[F56was an active member or a non-contributing member] in service in an employment in respect of which the member has exercised the option under regulation 180 (partial retirement: members aged at least 55), and

(b)[F57was] a pensioner member by virtue of being entitled to a pension under that regulation.

[F58(2) The lump sum is an amount—

(a)equal to the sum of—

(i)in the case of a deceased active member, twice the appropriate fraction of the annual average of the member’s uprated earnings at the date of death, or

(ii)in the case of a deceased non-contributing member, twice the appropriate fraction of the annual average of the member’s uprated earnings at the member’s last day of pensionable service, and]

[F59(b)if the member had been entitled to any pensions under regulation 180 for less than 5 years, the lesser of—

(i)the total of the guarantee amounts for each of those pensions (see paragraph (3)), and

(ii)the aggregate lump sum cap (see paragraph (4));

(c)in the case of a 2008 Section Optant, this is subject to paragraph (4) and regulation 260V.]

(3) The guarantee amount for a pension under regulation 180 is five times the annual rate of the pension at the date of death, less the amount of the pension payments already made to the member in respect of the pension.

[F60(4) The aggregate lump sum cap is equal to twice the appropriate fraction of the annual average of the member’s uprated earnings by reference to which the pension to which the member became entitled on last exercising the option under regulation 180 was calculated, less the total of any lump sums paid to the member—

(a)in exchange for pensions under regulation 180 as a result of the member exercising the option under regulation 185; and

(b)in the case of a 2008 Section Optant the lump sum paid to that Optant under regulation 260K.]

(5) In this regulation “the appropriate fraction” means—

where—

DPS is, where the member continues in pensionable service as an active member [F61or a non-contributing member] on the option day (or the last such option day if the option has been exercised more than once), the total percentage of the pension which does not form part of the specified percentage of pension at the option day, and

TDPS is the aggregate of DPS and the total percentage of the pension (at the option day or the last such option day if the option has been exercised more than once) which forms part of the specified percentage of pension.

Textual Amendments

Amount of lump sum: pension credit membersN.I.

213.—(1) The lump sum payable on the death of a pension credit member who dies before any benefits derived from the member's pension credit have become payable is an amount equal to the amount of the annual pension to which the member would have become entitled under regulation 177 if the member had reached the age of 65 on the date of death, multiplied by 2.25.

(2) The lump sum payable on the death of a pension credit member who dies after a pension under that regulation has become payable is equal to the lower of—

(a)the annual amount of the pension that would have been payable to the member during so much of the period of five years beginning with the date on which the pension became payable as falls after the date of death, and

where—

AUE is the amount as at the valuation day of the annual average of the uprated earnings of the debit member from whose rights the pension credit member's pension credit is derived, and

CLS is the amount of the lump sum (if any) paid to the pension credit member as a result of the member exercising the option under regulation 185 (general option to exchange part of pension for lump sum) on becoming entitled to the pension under regulation 177.

(3) For the purposes of paragraph (2) the annual amount of the pension is taken to be the sum of—

(a)the annual amount of the pension as at the beginning date for that pension, and

(b)the increase (if any) in that annual amount under the Pensions (Increase) Act (Northern Ireland) 1971 payable as at the date of death.

(4) In this regulation—

“valuation day” means the day referred to in Article 26(7) of the 1999 Order, and

“the beginning date”, in relation to a pension, has the meaning given by section 8(2A) of the Pensions (Increase) Act (Northern Ireland) 1971.

[F62Pension payable when member dies on or after reaching age 75N.I.

213A.—(1) If[F63, on or before 5th April 2011,] a pensioner member or a pension credit member dies—

(a)on or after reaching age 75; and

(b)before the fifth anniversary of the date on which the member’s pension became payable,

an annual pension, calculated in accordance with paragraph (2), may be payable from the day following the date of the member’s death until the anniversary referred to in sub-paragraph (b).

(2) The pension payable under paragraph (1) is determined by—

(a)calculating the amount of the lump sum that would have been payable to the pensioner member or pension credit member under regulation 210(2) or, as the case may be, 213 as if on the day the member died the member had not reached the age of 75; and

(b)converting any amount determined in sub-paragraph (a) to an annual pension payable for the period specified in paragraph (1), by reference to guidance and tables provided by the Scheme actuary for the purpose.

(3) The “beginning date” of the pension calculated in paragraph (2) will, for the purposes of the Pensions (Increase) Act (Northern Ireland) 1971, be the day immediately following the date of death of the pensioner member or pension credit member.

(4) The pension calculated under this regulation will be payable in accordance with regulation 214.]

Textual Amendments

Payment of lump sums [F64or pensions] on deathN.I.

214.—(1) A lump sum payable under regulation 209 [F65or a pension payable under regulation 213A] must be paid in accordance with this regulation.

(2) The lump sum [F66or pension] must be paid to the member's personal representatives, except so far as it is payable to a different person [F67or body under paragraph (4), (6) or (10)] .

(3) A member may give notice to the Department—

(a)specifying—

(i)the member's personal representatives,

(ii)one or more other individuals, or

(iii)one incorporated or unincorporated body,

to whom the lump sum [F68or pension] is to be paid, and

(b)where two or more individuals are specified, specifying the percentage of the payment payable to each of them.

(4) If the member—

(a)has given notice under paragraph (3) specifying a person, and

(b)has not revoked that notice,

the lump sum [F69or pension] (or, as the case may be, the percentage of it specified in respect of the person) may be paid to the person, unless paragraph (5) or (7) applies.

(5) This paragraph applies if—

(a)the person specified in the notice has died before the payment can be made, or

(b)payment to that person is not, in the opinion of the Department, reasonably practicable.

(6) If the member—

(a)leaves a surviving adult dependant, and

(b)has not given notice under paragraph (3) or has revoked any notice so given,

the lump sum [F70or pension] may be paid to that person unless paragraph (7) applies.

(7) This paragraph applies if the person to whom the lump sum [F71or pension] (or a specified percentage of the lump sum [F71or pension] ) would otherwise be payable has been convicted of an offence specified in regulation 254(2) (forfeiture of rights to benefit) and the Department has directed, as a consequence of that conviction, that the person's right to a payment in respect of the member's death is forfeited.

(8) A notice under paragraph (3)—

(a)must be given in writing, and

(b)may be revoked at any time by a further notice in writing.

(9) The Department may pay the lump sum to any person claiming to be the member's personal representative or otherwise to fall within paragraph (3)(a), without requiring proof that the person is such a person concerned, if the lump sum does not exceed—

(a)£5,000, or

(b)any higher amount specified in an order made under section 6(1) of the Administration of Estates (Small Payments) (Northern Ireland) Act 1967 M1 as the amount to be treated as substituted for references to £500 in section 1 of that Act.

[F72(10) The member’s personal representatives may, as part of the distribution of the member’s estate, give irrevocable notice to the Department—

(a)specifying—

(i)one or more individuals, or

(ii)one incorporated or unincorporated body,

to whom the benefit of the pension under regulation 213A from the date of receipt of the notice by the Department is to be assigned; and

(b)where two or more individuals are specified, specifying the percentage of the pension payable to each of them,

and the pension (or, as the case may be, the percentage of it specified in respect of the person) may be paid to the person or body, unless paragraph (11) applies.

(11) This paragraph applies if—

(a)the person specified in the notice has died before the payment can be made;

(b)payment to that person or body is not, in the opinion of the Department, reasonably practicable; or

(c)the person to whom the pension (or a specified percentage of the pension) would otherwise be payable has been convicted of an offence specified in regulation 254 (4) (Forfeiture of rights to benefit) and the Department has directed, as a consequence of that conviction, that the person’s right to a payment in respect of the member’s death is forfeited.

(12) The prohibition on assignment of benefits in regulation 259 (Prohibition on assignment or charging of benefits) shall not apply to an assignment by personal representatives under this regulation.]

[F73(13) In the case of a 2008 Section Optant, this regulation is subject to regulation 260L.]

[F74(14) In the case of a Waiting Period Joiner, this regulation is subject to regulation 260Y.]

Textual Amendments

Marginal Citations

Tax treatment under the Finance Act 2004 of lump sums payable on pensioners' deathsN.I.

215.—(1) A pensioner's lump sum (less any amount deducted under paragraph (4) where that applies) is treated for the purposes of the Finance Act 2004 as a pension protection lump sum death benefit if the member has given the Scheme administrator a statement in writing that any such lump sum is to be treated as such a benefit.

(2) In this regulation “pensioner's lump sum” means—

(a)a lump sum payable under regulation 209 to which regulation 210(2) applies, or

(b)so much of a lump sum payable under regulation 209 as is calculated under regulation 211(2).

(3) Paragraph (4) applies if the person who is the Scheme administrator for the purposes of section 206 of the Finance Act 2004 (“the administrator”) is liable for tax under that section in respect of a pension protection lump sum death benefit.

(4) The administrator may deduct from the lump sum the tax payable in respect of it.

Miscellaneous and general provisionsN.I.

Death during period of absenceN.I.

216.—(1) This regulation applies if a person dies during a period when the person is absent from work because of—

(a)illness or injury,

(b)ordinary maternity leave,

(c)ordinary adoption leave,

(d)paternity leave or parental leave,

and the earnings used to calculate the person's pensionable pay have ceased to be paid before the person's death.

(2) Any benefits payable under this Chapter must be calculated as if the person had died in pensionable service on the day before those earnings ceased.

Polygamous marriagesN.I.

217.—(1) This regulation applies if—

(a)a member dies without leaving a surviving adult dependant, and

(b)at the date of death the member was married to one or more persons under a law which permits polygamy.

(2) If, had the member left a surviving adult dependant, any benefit would have been payable to the surviving adult dependant as such, that benefit is payable—

(a)if there is one such person, to that person, or

(b)if there are two or more such persons, to those persons in equal shares.

(3) Such a person's share of a pension will not be increased on the death of any such person.

Dual capacity membership: death benefitsN.I.

218.—(1) This paragraph applies if the deceased member was—

(a)a member of [F75this Section of] the Scheme of two or more of the kinds specified in paragraph (2),

(b)a pensioner member in respect of two or more pensions, or

(c)a deferred member in respect of two or more pensions.

(2) The kinds of member are—

(a)an active member,

(b)a deferred member,

(c)a pensioner member, and

(d)a pension credit member.

(3) If paragraph (1) applies, the general rule is that—

(a)benefits are payable in respect of the member under this Chapter as if two or more members of the kinds in question had died (so that two or more pensions or lump sums are payable in respect of the one deceased member), and

(b)the amounts payable are determined accordingly.

(4) Paragraph (3) does not apply where specific provision to the contrary is made about a person to whom that paragraph would otherwise apply.

(5) See, in particular—

(a)regulation 196 (amount of pensions under regulation 194: active members),

(b)regulation 197 (amount of pensions under regulation 194: pensioner members),

(c)regulation 200 (re-employed pensioners: adult survivor pensions in initial period),

(d)regulation 201 (surviving children's pensions),

(e)regulation 208 (amount of children's pension under regulation 201: re-employed pensioners),

(f)regulation 209 (lump sum benefits on death: introduction),

(g)regulation 211 (amount of lump sum: dual capacity members (disregarding regulation 180 employments)),

(h)regulation 212 (amount of lump sum: dual capacity members: members with pensions under regulation 180), and

[F76(hh)regulation 213A (Pension payable when member dies on or after age 75);]

(i)Chapter 7 (re-employment and rejoining [F77this Section of] the Scheme).

(6) If a person who is a pension credit member is entitled to two or more pension credits—

(a)benefits are payable in respect of the person under this Chapter as if the person were two or more persons, each being entitled to one of the pension credits (so that two or more pensions or lump sums are payable in respect of the one pension credit member), and

(b)the amounts of those benefits are determined accordingly.

Textual Amendments

Guaranteed minimum pensions for surviving spouses and civil partnersN.I.

219.—(1) If a person who is the surviving spouse or civil partner of a deceased active, deferred or pensioner member has a guaranteed minimum under section 13 of the 1993 Act in relation to benefits in respect of the deceased member under [F78this Section of] the Scheme—

(a)nothing in this Part permits or requires anything that would cause requirements made by or under that Act in relation to such a person and such a person's rights under a scheme not to be met in the case of the person,

(b)nothing in this Part prevents anything from being done which is necessary or expedient for the purposes of meeting such requirements in the case of the person, and

(c)paragraph (2) is without prejudice to the generality of this paragraph.

(2) If apart from this regulation—

(a)no pension would be payable to the surviving spouse or civil partner under this Chapter, or

(b)the weekly rate of the pensions payable would be less than the guaranteed minimum,

a pension the weekly rate of which is equal to the guaranteed minimum is payable to the surviving spouse or civil partner for life or, as the case may be, pensions the aggregate weekly rate of which is equal to the guaranteed minimum are so payable.

(3) Paragraph (2) does not apply to a pension that is forfeited—

(a)as a result of a conviction for treason, or

(b)in a case where an offence within regulation 254(2)(b) is committed.

Textual Amendments