The National Health Service Superannuation Scheme (Scotland) Regulations 2011

Child allowance when member dies after pension becomes payable

H4.—(1) The child allowance payable in the case of a member who dies after a pension under this Section of the scheme becomes payable will be as described in this regulation.

(2) Subject to paragraphs (3) and (9)—

(a) the allowance will be calculated as described in whichever of paragraphs (4) or (5) apply; and

(b) where the member was, on the date of the member’s death—

(i) not a 2008 Section Optant within the meaning of regulation 2.K.1 (application of chapter 2.K) or regulation 3.K.1 (application of chapter 3.K) or a Waiting Period Joiner within the meaning of regulation 2.L.1 or 3.L.1 of the 2008 Section whose pensionable service—

(aa) equalled, or exceeded, 10 years, as a proportion of the amount of the member’s pension based on that service;

(bb) was less than 10 years, as a proportion of the amount of that the member’s pension would have been if it had been based on 10 years pensionable service;

(ii) a 2008 Section Optant or Waiting Period Joiner, as a proportion of the amount of the member’s pension.

(3) If the member’s pensionable employment ceased on or before 31st March 2008, the allowance will be calculated in whichever of paragraphs (4) or (5) apply, as a proportion of the amount of the member’s pension or, if greater, the amount that the member’s pension would have been if it had been based on the shorter of—

(a) 10 years pensionable service; and

(b) the pensionable service the member could have completed if the member had stayed in pensionable employment until age 65.

(4) If the member dies leaving a dependent child and there is a surviving parent (or spouse, civil partner or nominated partner of a parent), the allowance will, subject to paragraphs (6) to (8), be equal to one-quarter of the pension described in paragraph (2) if there is only one dependent child, and one-half if there are two or more.

(5) If the member dies leaving a dependent child and there is no surviving parent (or spouse, civil partner or nominated partner of a parent), the allowance will be equal to one-third of the pension described in paragraph (2) if there is only one dependent child and two-thirds if there are two or more, except that the allowance for the six months after the member’s death will be equal to the member’s pension.

(6) If the member dies leaving a dependent child and there is a surviving parent (or spouse, civil partner or nominated partner of a parent) but there is no entitlement to a widow’s, widower’s, surviving civil partner’s or surviving nominated partner’s pension under regulation G3 (member dies after pension becomes payable) the allowance will be paid at the rates described in paragraph (5).

(7) If a widow’s, widower’s, surviving civil partner’s or surviving nominated partner’s pension is payable at the rate mentioned in regulation G3(2), no allowance shall be payable in respect of any dependent child who is dependent on the widow, widower, surviving civil partner or surviving nominated partner until the end of the first six months after the member’s death.

(8) If a widow’s, widower’s, surviving civil partner’s or surviving nominated partner’s pension is payable at the rate mentioned in regulation G3(2) but there is a dependent child who is not dependent on that widow, widower, surviving civil partner or surviving nominated partner, the allowance in respect of that child for the first three months after the member’s death, will be equal to the rate of the member’s pension.

(9) Where the member was in receipt of a pension payable under regulation E11 (early retirement pension (with actuarial reduction)), the member’s pension referred to in paragraph (2) means the member’s pension calculated without regard to the reduction made under regulation E11(2).

(10) If a member who was in receipt of a substitute pension under regulation E5 dies before the end of the protection period that applies to that member under regulation E5(6)(a) or (b), the member’s pension referred to in paragraph (2) means that member’s original upper tier pension.

(11) For the purpose of paragraphs (2) and (8), no account will be taken of any reduction to the member’s pension under regulation E17 (general option to exchange part of pension for lump sum).