The Local Government Superannuation (Scotland) Regulations 1987

Death gratuity

E11.—(1) Subject to paragraphs (9) to (11), if at the time of his death a person—

(a) was in a local government employment, or

(b) was entitled to receive payments in respect of a retirement pension in relation to which this paragraph applies, or

(c) would have been so entitled but for the operation of regulation E15 (re-employed pensioners), or

(d) was entitled to preserved benefits,

his executors are entitled to receive a lump sum death gratuity.

(2) Paragraph (1) applies in relation to a retirement pension if—

(a) the reckonable service taken into account in calculating the pension amounted to less than 10 years and he had been entitled for less than 5 years to receive payments in respect of the pension, or

(b) the reckonable service taken into account in calculating the pension amounted to 10 years or more.

(3) In paragraphs (4) to (11)—

• A is the deceased’s pensionable remuneration,

• B is three eightieths of his pensionable remuneration,

• C is the length in years of his reckonable service,

• D is two eightieths of his pensionable remuneration multiplied by the length in years of any reckonable service before 1st April 1972 in respect of which a widow’s pension is payable under regulation E5, other than service in respect of which a return of contributions has been made or payment under regulation C8 has been or is to be treated as having been completed,

• E is the total of any payments made to him in respect of retirement pension and lump sum retiring allowance,

• F is the length in years of the reckonable service he would have had on attaining pensionable age,

• G is the annual rate of his retirement pension, and

• H is the total of any payments made to him in respect of retirement pension.

(4) Subject to paragraphs (9) and (11), where—

(a) paragraph (1)(a) applies, or

(b) paragraph (1)(b) or (c) and paragraph (2)(b) apply and the deceased became entitled to the retirement pension otherwise than by virtue of regulation E2(1)(c),

the amount of the death gratuity is the greater of A and (B × C) but, where paragraph (1)(a) applies, C is to be treated as having included an additional period calculated as if Schedule 10 had applied.

(5) Where—

(a) paragraph (1)(b) or (c) and paragraph (2)(b) apply and the deceased became entitled to the retirement pension by virtue of regulation E2(1)(c), or

(b) paragraph (1)(b) or (c) and paragraph (2)(a) apply and the deceased—

(i) became entitled to the retirement pension by virtue of regulation E2(1)(c), and

(ii) would have had 10 years' or more reckonable service on attaining pensionable age,

the amount of the death gratuity is the greater of

(6) Subject to paragraph (10), where paragraph (1)(b) or (c) and paragraph (2)(a) apply and the deceased became entitled to the retirement pension otherwise than by virtue of regulation E2(1)(c) or (d), the amount of the death gratuity is 5 × G.

(7) Where paragraph (1)(b) or (c) and paragraph (2)(a) apply and the deceased—

(a) became entitled to the retirement pension by virtue of regulation E2(1)(c) and would have had less than 10 years' reckonable service on attaining pensionable age, or

(b) became entitled to the retirement pension by virtue of regulation E2(1)(d),

the amount of the death gratuity is

(8) Subject to paragraph (9), where paragraph (1)(d) applies the amount of the death gratuity is B × C.

(9) Where—

(a) paragraph (1)(a) or (d) applies, or

(b) paragraph (1)(b) or (c) and paragraph (2)(b) apply and the deceased became entitled to the retirement pension otherwise than by virtue of regulation E2(1)(c),

and a widow’s pension is payable under regulation E5, the amount of the death gratuity is reduced by D.

(10) Where paragraph (1)(b) or (c) and paragraph (2)(a) apply and the deceased became entitled to the retirement pension otherwise than by virtue of regulation E2(1)(c) or (d), the amount of the death gratuity is reduced—

(a) by H, or

(b) where the pension was reduced under regulation E15 or had been surrendered in part under regulation E20, by the amount which would have been paid in respect of the pension but for the reduction or surrender.

(11) Where paragraph (1)(b) or (c) and paragraph (2)(b) apply and the deceased became entitled to the retirement pension otherwise than by virtue of regulation E2(1)(c), the amount of the death gratuity is reduced—

(a) by E, or

(b) where the pension was reduced under regulation E15 or had been surrendered in part under regulation E20, by the amount which would have been paid in respect of retirement pension and retiring allowance but for the reduction or surrender.

(12) Subject to paragraph (13), for the purpose of calculating the amount of a death gratuity under the preceding provisions of this regulation no account shall be taken of reckonable service before attaining the age of 60 years beyond a total of 40 years.

(13) Where a death gratuity is reduced under paragraph (9), any reckonable service to be left out of account under paragraph (12) is to be taken from the beginning of the period of reckonable service.