SCHEDULES

SCHEDULE 6Reduced rate elections: effect on rate of section 4 pension

Section 11

Introduction

I11

This Schedule modifies the rules about the transitional rate of the state pension for a woman if a reduced rate election was in force in respect of her at the beginning of the relevant 35-year period (and expressions used in this paragraph have the same meaning as in section 11).

Increased transitional rate for woman married to person over pensionable age etc

I22

1

This paragraph applies to the woman if on reaching pensionable age—

a

she is married to a person who has reached pensionable age, or

b

she is in a civil partnership with a person who has reached that age.

2

The transitional rate of the state pension for the woman is—

a

the rate determined for her under section 5, or

b

if higher, a weekly rate equal to the modified amount for her pre-commencement qualifying years alone.

3

The modified amount for the woman's pre-commencement qualifying years alone is the amount that would be calculated under Schedule 1 for her pre-commencement qualifying years alone if the basic pension in any Category A retirement pension calculated for her for the purposes of paragraph 3 of that Schedule were equal to the basic Category B amount.

4

“The basic Category B amount” is the amount specified in paragraph 5 of Part 1 of Schedule 4 to the Contributions and Benefits Act on 6 April 2016.

5

To find out what happens if the marriage or civil partnership comes to an end, see paragraph 4.

Increased transitional rate for widows or divorcees etc

I33

1

This paragraph applies to the woman if on reaching pensionable age she is not married or in a civil partnership but she has been married or in a civil partnership before.

2

The transitional rate of the state pension for the woman is—

a

the rate determined for her under section 5, or

b

if higher, a weekly rate equal to the modified amount for her pre-commencement qualifying years alone.

3

The modified amount for the woman's pre-commencement qualifying years alone is the amount that would be calculated under Schedule 1 for her pre-commencement qualifying years alone if the basic pension in any Category A retirement pension calculated for her for the purposes of paragraph 3 of that Schedule were equal to the full amount of the basic pension.

4

“The full amount of the basic pension” is the amount of the basic pension specified in section 44(4) of the Contributions and Benefits Act on 6 April 2016.

Recalculation of transitional rate where circumstances change

I44

If the woman is married or in a civil partnership on reaching pensionable age but the marriage or civil partnership comes to an end (because of the death of her spouse or civil partner or otherwise)—

a

her transitional rate is to be recalculated applying paragraph 3(2), and

b

Schedule 2 (up-rating) applies as if the recalculated rate had been the woman's transitional rate on the day on which she reached pensionable age.

I55

1

If neither of paragraphs 2 and 3 apply to the woman but she subsequently comes within paragraph (a) or (b) of paragraph 2(1)—

a

her transitional rate is to be recalculated applying paragraph 2(2), and

b

Schedule 2 (up-rating) applies as if the recalculated rate had been the woman's transitional rate on the day on which she reached pensionable age.

2

But the woman's rate is not to be recalculated under sub-paragraph (1) if it has already been recalculated under paragraph 4.

I66

Nothing in paragraph 4 or 5 affects—

a

the amount of state pension to which a woman is entitled for periods before that paragraph applies to her, or

b

the amount of any increase under section 17 in a case where the period for which the woman's state pension is deferred has ended before that paragraph applies to her.