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The Local Government Pension Scheme (Scotland) Regulations 2014

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Survivor benefits: children of active members

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40.—(1) If an active member dies leaving one or more eligible children, they are entitled to a children’s pension which shall come into payment on the day following the member’s death.

(2) If a pension is payable to a partner of an active member under regulation 39(1), the appropriate administering authority shall open a survivor member’s pension account for the eligible child or children from the day following the member’s death.

(3) The opening balance of a survivor member’s pension account opened under paragraph (2) is the amount of pension payable to the eligible child or children calculated in accordance with paragraph (4) or (5), but if the pension payable under regulation 39(1) ceases to be paid, the pension payable to the eligible child or children is recalculated in accordance with paragraph (9) or (10) as from the day following the date the pension under regulation 39(1) ceased to be paid.

(4) The amount of pension payable under paragraph (3) where there is only one such child is calculated by adding together the amounts in sub-paragraphs (a) and (b)—

(a)the pension that the member would have been entitled to draw if—

(i)the member had been entitled to draw a pension on the date of the member’s death,

(ii)the pension the member would have been able to draw on that date had not been subject to any restriction on the age at which it could be drawn, or actuarial adjustment relating to the age at which it was drawn, or following a Scheme pays election, or any pension debit applied on account of a pension sharing order,

(iii)the pension excluded any additional pension purchased under regulation 16 (additional pension contributions) and any additional pension awarded under regulation 30 (award of additional pension),

(iv)the member’s earned pension had accrued at a rate of 1/320th of pensionable pay, and

(v)the amount of any earned pension credited under regulation 99(1) (effect of acceptance of transfer value) has been multiplied by 49/320;

(b)a sum equivalent to 1/320th of the member’s annual assumed pensionable pay calculated in accordance with regulation 21(4) as at the date of the member’s death, for each year or fraction of a year between the date of the member’s death and the member’s normal pension age.

(5) The amount of pension payable under paragraph (3) where there is more than one such child, is calculated by adding together the amounts in sub-paragraphs (a) and (b), and is payable to those children in equal shares—

(a)the pension that the member would have been entitled to draw if—

(i)the member had been able to draw a pension on the date of the member’s death,

(ii)the pension the member would have been able to draw on that date had not been subject to any restriction on the age at which it could be drawn, or actuarial reduction relating to the age at which it was drawn or following a Scheme pays election or any pension debit applied on account of a pension sharing order,

(iii)the pension excluded any additional pension purchased under regulation 16 (additional pension contributions) and any additional pension awarded under regulation 30 (award of additional pension),

(iv)the member’s earned pension had accrued at a rate of 1/160th of pensionable pay, and

(v)the amount of any earned pension credited under regulation 99(1) (effect of acceptance of transfer value) has been multiplied by 49/160;

(b)a sum equivalent to 1/160th of the member’s annual assumed pensionable pay calculated in accordance with regulation 21(4) as at the date of the member’s death, for each year or fraction of a year between the date of the member’s death and the member’s normal pension age.

(6) At the point at which the number of eligible children is reduced to one, if a pension is still payable to a surviving partner under regulation 39(1), the pension payable to that eligible child is recalculated in accordance with paragraph (4) as from the day following the date the other eligible child’s or children’s pension ceased to be paid.

(7) If, on the day following the member’s death, no pension is payable to a partner of an active member under regulation 39(1), the appropriate administering authority shall close the active member’s pension account and shall open a survivor member’s pension account for the eligible child or children from the day following the member’s death.

(8) The opening balance of a survivor member’s pension account opened under paragraph (7) is the amount of pension payable to the eligible child or children, calculated in accordance with paragraph (9) or (10).

(9) The amount of pension payable under paragraph (8) where there is only one such child is calculated by adding together the amounts in paragraphs (a) and (b)—

(a)the pension that the member would have been entitled to draw if—

(i)the member had been entitled to draw a pension on the day the member died,

(ii)the pension the member would have been able to draw on that date had not been subject to any restriction on the age at which it could be drawn, or actuarial adjustment relating to the age at which it was drawn or following a Scheme pays election or any pension debit applied on account of a pension sharing order,

(iii)the pension excluded any additional pension purchased under regulation 16 (additional pension contributions) and any additional pension awarded under regulation 30 (award of additional pension),

(iv)the member’s earned pension had accrued at a rate of 1/240th of pensionable pay, and

(v)the amount of any earned pension credited under regulation 99(1) (effect of acceptance of transfer value) has been multiplied by 49/240;

(b)a sum equivalent to 1/240th of the member’s annual assumed pensionable pay, calculated in accordance with regulation 21(4) as at the date of the member’s death, for each year or fraction of a year between the date of the member’s death and the member’s normal pension age.

(10) The amount of pension payable under paragraph (8) where there is more than one such child, is calculated by adding together the amounts in paragraphs (a) and (b), and is payable to those children in equal shares—

(a)the pension that the member would have been entitled to draw if—

(i)the member had been entitled to draw a pension on the date the member died,

(ii)the pension the member would have been able to draw on that date had not been subject to any restriction on the age at which it could be drawn, or actuarial adjustment relating to the age at which it was drawn or following a Scheme pays election or any pension debit applied on account of a pension sharing order,

(iii)the pension excluded any additional pension purchased under regulation 16 (additional pension contributions) and any additional pension awarded under regulation 30 (award of additional pension),

(iv)the member’s earned pension had accrued at a rate of 1/120th of pensionable pay, and

(v)the amount of any earned pension credited under regulation 99(1) (effect of acceptance of transfer value) has been multiplied by 49/120;

(b)a sum equivalent to 1/120th of the member’s annual assumed pensionable pay, calculated in accordance with regulation 21(4) as at the date of the member’s death, for each year or fraction of a year between the date of the member’s death and the member’s normal pension age.

(11) At the point at which the number of eligible children is reduced to one, the pension payable to that child is recalculated in accordance with paragraph (9).

(12) The balance in the survivor member’s pension account at the end of the Scheme year in which the survivor member’s account was opened is adjusted at the beginning of the following Scheme year by the valuation adjustment applicable to the Scheme year in which the survivor member’s account was opened, in accordance with actuarial guidance issued by the Scottish Ministers.

(13) The revalued balance calculated under paragraph (12) is the opening balance of the survivor member’s pension account for the following Scheme year and, thereafter, the balance in the account is adjusted each year by the index rate adjustment from the date that an increase would apply if that balance were a pension in payment to which the Pensions (Increase) Act 1971(1) applied.

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