2014 No. 76
Social Security, England And Wales

The Social Security (Graduated Retirement Benefit) (Married Same Sex Couples) Regulations 2014

Made
Laid before Parliament
Coming into force
The Secretary of State for Work and Pensions makes the following Regulations in exercise of the powers conferred by sections 62(1)(ad) and (ae) and 175(1), (3) and (4) of the Social Security Contributions and Benefits Act 19921.
This instrument has not been referred to the Social Security Advisory Committee because it contains only regulations made by virtue of, or consequential upon, paragraph 14(1) and (2) of Schedule 4 to the Marriage (Same Sex Couples) Act 20132 and is made before the end of the period of 6 months beginning with the coming into force of that paragraph3.

Citation, commencement and extent1.

(1)

These Regulations may be cited as the Social Security (Graduated Retirement Benefit) (Married Same Sex Couples) Regulations 2014.

(2)

These Regulations come into force on 13th March 2014.

(3)

These Regulations extend to England and Wales only.

Amendment of section 37 of the National Insurance Act 19652.

(1)

In section 37(1) of the National Insurance Act 19654 (special provisions as to graduated retirement benefit for widows, widowers and surviving civil partners), as that section has effect in relation to a survivor who attained pensionable age on or after 6th April 20105, after “widower”, in each place where it occurs, insert “, surviving same sex spouse”.

(2)

In section 37(1) of that Act, as that section has effect in relation to a survivor who attained pensionable age before 6th April 2010, after paragraph (c) insert —

“or

  1. (a)

    where a man, having paid graduated contributions as an insured person, dies leaving a widower, and they have both attained pensionable age at the time of his death; or

  2. (b)

    where a woman, having paid graduated contributions as an insured person, dies leaving a widow, and they have both attained pensionable age at the time of her death,”.

Amendment of the Social Security (Graduated Retirement Benefit) (No. 2) Regulations 19783.

In regulation 3(2) of the Social Security (Graduated Retirement Benefit) (No. 2) Regulations 19786 (continuation in force of sections 36, 37 and 118(1) of the 1965 Act)—

(a)

omit the “and” at the end of sub-paragraph (c); and

(b)

after sub-paragraph (d) insert—

“and

  1. (a)

    to extend section 37 of the 1965 Act to men and their late husbands, and women and their late wives.”.

Signed by the authority of the Secretary of State for Work and Pensions.

Steve Webb
Minister of State,
Department for Work and Pensions
EXPLANATORY NOTE
(This note is not part of the Regulations)

These Regulations are made in consequence of the Marriage (Same Sex Couples) Act 2013 (c. 30) and extend section 37 of the National Insurance Act 1965 (c. 51) to surviving same sex spouses.

Regulation 2(1) provides that surviving same sex spouses reaching state pension age on or after 6th April 2010 may inherit their deceased spouse’s graduated retirement benefit under the same circumstances as currently apply to widows, widowers and surviving civil partners.

Regulation 2(2) provides that surviving same sex spouses reaching state pension age before 6th April 2010 may inherit their deceased spouse’s graduated retirement benefit under the same circumstances as currently apply to widowers and surviving civil partners.

Regulation 3 makes consequential amendments to regulation 3(2) of the Social Security (Graduated Retirement Benefit) (No. 2) Regulations 1978 (S.I. 1978/393).

An impact assessment has not been produced for this instrument as there is no impact on business or civil society.