CHAPTER 6U.K.Payment of lump sum death grants
Payment of lump sum death grants: generalU.K.
155.—(1) A lump sum death grant is payable in respect of—
(a)an active member of this scheme who dies; or
(b)a pension credit member of this scheme who dies before any benefits attributable (directly or indirectly) to a pension credit become payable.
(2) A lump sum death grant is payable whether or not a surviving adult's pension or death gratuity is payable in respect of the member.
(3) A lump sum death grant is not payable in respect of a member who dies after reaching 75 (see regulation 158 for payment of a pension instead of a lump sum for members who have reached 75).
Persons who may be paid lump sum death grantU.K.
156.—(1) The scheme manager must pay a lump sum death grant to any surviving spouse or surviving civil partner of the member, unless immediately before the member's death—
(a)the member and the spouse or civil partner were separated by an order or decree of a competent court; and
(b)the member was not required by the order to contribute, and was not in fact regularly contributing—
(i)to the support of the spouse or civil partner; or
(ii)to the support of a child of the spouse or civil partner.
(2) If a lump sum death grant is not paid under paragraph (1), the scheme manager may in its discretion pay a lump sum death grant to any surviving adult partner of the member, if the surviving adult partner—
(a)claims payment of a surviving adult's pension; and
(b)satisfies the scheme manager that at the time of the member's death—
(i)the circumstances [F1in paragraphs (1)(a)(i) to (iii) of] regulation 135 (meaning of “surviving adult partner”) continued to subsist; and
(ii)the member and the surviving adult partner had cohabited for at least 2 years.
(3) The scheme manager may in its discretion accept a shorter period of cohabitation if satisfied in the particular circumstances of the case that the member and P would have cohabited as partners for at least 2 years had the member not died.
(4) [F2Subject to paragraph (5A)] if a lump sum death grant is not paid under paragraph (1) or (2), the scheme manager may in its discretion pay a lump sum death grant to a person nominated under regulation 152 (nominations for lump sum death grants) if the nomination has effect at the date of the member's death.
(5) [F3Subject to paragraph (5A)] if a lump sum death grant is not paid under paragraph (1), (2) or (4), the scheme manager may in its discretion pay a lump sum death grant to the member's legal personal representative.
[F4(5A) Unless paragraph (5B) applies, the scheme manager must pay a grant to a person of the description in paragraph (2), if a grant was paid to a different person under paragraph (4) or (5) before this paragraph came into force.
(5B) This paragraph applies where the scheme manager is of the opinion that the person of the description in paragraph (2) has benefited from all of the grant paid under paragraph (4) or (5).
(5C) The amount of a grant payable under paragraph (5A) is an amount up to the amount calculated under regulation 161, but the scheme manager may pay such lower amount as it considers appropriate in all the circumstances, if it is of the opinion that the person has benefited from some of the grant paid under paragraph (4) or (5).]
(6) For the purpose of an appeal to the Crown Court under regulation 207 or an appeal to the Secretary of State under regulation 208, a surviving spouse or surviving civil partner of a deceased member is taken to claim payment of a lump sum death grant on the date of the member's death.
Textual Amendments
F1Words in reg. 156(2)(b)(i) substituted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by The Police and Firefighters Pensions (Amendment) Regulations 2018 (S.I. 2018/997), regs. 1(2)(d), 34(2)(a)
F2Words in reg. 156(4) inserted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by The Police and Firefighters Pensions (Amendment) Regulations 2018 (S.I. 2018/997), regs. 1(2)(d), 34(2)(b)
F3Words in reg. 156(5) inserted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by The Police and Firefighters Pensions (Amendment) Regulations 2018 (S.I. 2018/997), regs. 1(2)(d), 34(2)(b)
F4Reg. 156(5A)-(5C) inserted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by The Police and Firefighters Pensions (Amendment) Regulations 2018 (S.I. 2018/997), regs. 1(2)(d), 34(2)(c)
Pension protection lump sum death benefitU.K.
157.—(1) A lump sum death grant is treated for the purposes of FA 2004 as a pension protection lump sum death benefit if and to the extent that—
(a)the member has given written notice to the scheme manager that the lump sum death grant is to be so treated; and
(b)the lump sum death grant meets all of the conditions required by FA 2004 for it to be treated as a pension protection lump sum death benefit (see paragraph 14 of Part 2 (lump sum death benefit rule) of Schedule 29 to FA 2004 M1).
(2) The scheme manager may deduct tax from the lump sum death grant if the scheme manager is liable for tax under section 206 of FA 2004 in respect of a pension protection lump sum death benefit.
Marginal Citations
M1Paragraph 14 was amended by the Finance Act 2011 (c. 11) Schedule 16 paragraphs 32 and 34.
Payment of pension instead of lump sum death grant for members who have reached 75U.K.
158.—(1) This regulation applies if an active member dies after reaching 75.
(2) The scheme manager must pay a pension under this regulation to any surviving spouse or surviving civil partner of the member.
(3) If there is no surviving spouse or surviving civil partner, the scheme manager may pay a pension to—
(a)a surviving adult partner of the member;
(b)a person nominated by the member under regulation 152; or
(c)the member's legal personal representative.
(4) The restrictions in regulation 156 (persons who may be paid lump sum death grant) relating to payment of a lump sum death grant also apply to payment of a pension under this regulation.
(5) A pension payable under this regulation is payable in respect of each month as from the date of the member's death for the 5 year period beginning with the date of death.
(6) The amount of each payment of pension must be equal to the sum of—
(a)the amount of pension that would have been payable to the member had the member—
(i)become entitled to payment of the pension on the date of death; and
(ii)lived until the end of the 5 year period beginning with the date of death; and
(b)any increases in the annual rate of that pension under PIA 1971 during the 5 year period.
(7) For the purpose of an appeal to the Crown Court under regulation 207 or an appeal to the Secretary of State under regulation 208, a surviving spouse or surviving civil partner of a deceased member is taken to claim payment of a pension under this regulation on the date of the member's death.