Paragraph E.5 Amount of pensions under rules E.1 and E.2: pensioner members
United Kingdom
In the case of a deceased pensioner member, the annual amount of a pension payable under rule E.1 (surviving spouses' and civil partners' pensions) or rule E.2 (other adult dependants' pensions) is calculated by multiplying the appropriate fraction of the member’s final pensionable earnings—
if the member’s pension was calculated under rule D.1(3), D.2(3) or D.7(2), by the reckonable service mentioned in that rule,
if the member’s pension was calculated under rule D.4(4), by the reckonable service used for the first calculation mentioned in that rule, and
if the member’s pension was calculated under rule D.5(4) or D.6(2), by the figure that is N for the purposes of that rule.
This is subject to paragraph (3).
The appropriate fraction is 1/112.
For the purposes of paragraph (1)—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
reckonable service exceeding 37 1/3 years does not count.
This rule is subject to rule D.10 (member’s option to exchange lump sum for pension).
Annotations
Textual amendments
Notes on Schedule 1
Modifications
- C1
Schs. 1-3 modified (14.7.2026 for the tax year 2014-15 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026 (S.I. 2026/673), regs. 1(2), 10