The Local Government Pension Scheme Regulations 1995

General provisions relating to death benefits

Surviving spouse deductions from certain death grants

E5.—(1) A death grant is reduced under this regulation by the appropriate amount if—

(a) it is payable under regulation E1, E2 or E3(2), and

(b) a surviving spouse’s long-term pension is payable under Part F.

(2) Where—

(a) the deceased was a man, or

(b) the deceased was a woman who was treated as a man by virtue of paragraph 2 of Schedule F1,

the appropriate amount for the purposes of paragraph (1) is an amount equal to two eightieths of the deceased’s pensionable remuneration multiplied by the length in years of any period of membership before 1st April 1972 in respect of which the widow's, or as the case may be, widower’s pension is payable under Part F.

(3) Where the deceased was a woman (other than one to whom paragraph (2)(b) applies), the appropriate amount for the purposes of paragraph (1) is an amount equal to—

(a) one one hundred and sixtieth of the deceased’s pensionable remuneration, multiplied by the length in years of any period—

(i) notice of which was given under paragraph 1(1) of Schedule F1, and

(ii) which is treated for the purposes of paragraph 3(2) of Schedule D2 as a period of membership after 31st March 1972 but before 6th April 1988; plus

(b) three one hundred and sixtieths of the deceased’s pensionable remuneration, multiplied by the length in years of any further period—

(i) of which such notice was given,

(ii) which is treated for those purposes as a period of membership before 1st April 1972, and

(iii) in respect of which a widower’s pension is payable under Part F.

(4) In calculating any reduction under this regulation, no account shall be taken of any period of membership in respect of which payment under regulation C13 has been or is to be treated as having been completed.

Adjustments to death grants for certain re-employed pensioners

E6.  The provisions of this Part have effect subject to Part III of Schedule D5 (separate benefits of certain persons re-employed by LGPS employers) and Part IV of that Schedule (death in further employment of such employees).

Part-timers' pensionable remuneration for certain purposes of this Part

E7.  Paragraph 7 of Schedule D1 (by virtue of which a member is, in respect of any period of part-time local government employment, to be treated as having received the remuneration which would have been paid in respect of a single comparable whole-time employment) does not apply to the application of regulation D1 and that Schedule in ascertaining the deceased’s pensionable remuneration for the purposes of regulation E1, E3(2)(a) or (3)(b) or E4(2)(ii).