The Police (Injury Benefit) (Scotland) Regulations 2007

Limitation on discretion to grant a gratuity in lieu of an adult survivor’s special pension or a child’s special allowance

26.—(1) This regulation applies in the case of a regular police officer who has died while in receipt of an ordinary, short service, ill health or deferred pension awarded under the 1987 Regulations (“the principal pension”).

(2) The police authority shall not under regulation 24 or 25 substitute for the whole or any part of an adult survivor’s special pension or child’s special allowance payable in respect of such a police officer a gratuity the actuarial equivalent of which (within the meaning of paragraph (3)) when added to that of–

(a) any other gratuity so substituted under regulation 24 or 25; and

(b) any lump sum paid or payable under regulation B7 of the 1987 Regulations, where a portion of the principal pension has been commuted,

exceeds a ¼ of the capitalised value of the principal pension, any reduction therein under regulation B7 being ignored.

(3) For the purposes of this regulation the actuarial equivalent of a gratuity or lump sum and the capitalised value of the principal pension shall, in each case, be at the time of deceased officer’s retirement, as calculated by the Scheme actuary.