The Teachers’ Pension Scheme (Scotland) Regulations 2014

Enhancement of child pension

This section has no associated Policy Notes

149.—(1) This regulation applies if a member (D)—

(a)dies in service; or

(b)dies as a pensioner member after an ill health pension and a total incapacity pension become payable to D.

(2) If this regulation applies, the long-term rate of child pension is—

where—

  • R is—

    (i)

    37.5%, if a surviving adult pension is payable;

    (ii)

    50%, if a surviving adult pension is not payable or has ceased to be payable;

  • S is the sum of the following amounts—

    (i)

    the amount of D’s accrued earned pension as at the date of D’s death; and

    (ii)

    the amount found by multiplying half D’s prospective service (in years and fractions of a year) by 1/57th of D’s annual rate of pensionable earnings as at the date of D’s death;

  • EC is—

    (i)

    2, if a child pension is payable to no more than 2 eligible children; or

    (ii)

    The number of eligible children, if a child pension is payable to more than 2 eligible children; and

“D’s prospective service” means the period (in years and fractions of a year) beginning with the day after the date of D’s death and ending on the day on which D would have reached prospective normal pension age.