The National Health Service Pension Scheme (Scotland) Regulations 2015

Amount of pension: survivor of active member

114.—(1) This regulation applies in relation to the surviving adult dependant of an active member.

(2) Paragraph (4) applies in respect of a pension payable during the initial period if the amount found under that paragraph is greater than the amount payable if this paragraph did not apply;

(3) In any other case, the rate of pension is determined by whichever of paragraphs (5), (6) and (8) applies to the member.

(4) The rate of pension payable under regulation 112 is equal to—

(a) if the member was in non-practitioner employment, the rate of the member’s pensionable earnings at the time of death;

(b) if the member was a practitioner or non-GP provider, the rate of the member’s pensionable earnings during the last complete quarter before the member’s death,

plus, in either case, if the member had made an additional pension election under regulation 54(3)(b) (self and survivor), 37.5% of the amount of the additional pension to which the member was entitled at the date of death.

(5) If the member dies with not less than 2 years of qualifying service, the annual amount of pension payable under regulation 112 is equal to—

(a) if the member has not reached the prospective normal pension age, 33.75% of the notional Upper Tier IHP;

(b) if the member has reached the prospective normal pension age, 33.75% of the notional age retirement pension.

(6) If the member dies with less than 2 years of qualifying service having reached the prospective normal pension age, the annual amount of pension payable under regulation 112 is equal to 33.75% of the notional age retirement pension.

(7) This paragraph applies if—

(a) the member dies with less than 2 years’ qualifying service before reaching the prospective normal pension age; and

(b) the surviving adult dependant has a guaranteed minimum pension under section 17 of the 1993 Act in relation to benefits in respect of the deceased member under this scheme.

(8) If paragraph (7) applies—

(a) the annual amount of the pension payable under regulation 112 is equal to the guaranteed minimum pension; but

(b) sub-paragraph (a) does not apply if the scheme manager’s liability to provide a guaranteed minimum pension in respect of the surviving adult dependant is discharged by the payment of a contributions equivalent premium under section 55(2) of the 1993 Act.

(9) In this regulation—

“the initial period” is the period of six months starting on the day after the member’s death;

“the notional Upper Tier IHP” is the amount of pension the member would have received if, at the date of death, the member had become entitled to a pension under regulation 89(1)(b);

(a)

disregarding the amount of any additional pension taken into account for the purposes of regulation 91(1)(c); and

(b)

if the member had made an additional pension election under regulation 54(3)(b) (self and survivor), adding 37.5% of that amount;

“the notional age retirement pension” is the amount of pension the member would have received if, at the date of death, the member had become entitled to a pension under regulation 72 (ignoring any increase under regulation 74);

(c)

disregarding the amount of any additional pension taken into account for the purposes of paragraph 1(d) of Schedule 11; and

(d)

if the member had made an additional pension election under regulation 54(3)(b) (self and survivor), adding 37.5% of that amount;

“non-practitioner employment” is employment other than as a practitioner or a non-GP provider.