Paragraph E.10 Amount of children’s pension under rule E.8: active members
United Kingdom
This rule applies for determining in the case of a deceased active member the annual amount of a pension payable under rule E.8(1) (surviving children’s pensions).
The amount of such a pension is determined by reference to the amount (“the member’s assumed pension”) that is the annual pension to which the member would have been entitled under rule D.5 (early payment of benefits: active members with permanent serious ill-health) if he had become entitled to a pension under that rule on the date of death (see rule D.5(4) and (5)).
If—
a pension is payable under rule E.1 or E.2 immediately after the date of the member’s death, and
one pension is payable at that time under rule E.8(1),
the annual amount of the pension payable under rule E.8(1) is equal to one quarter of the member’s assumed pension.
If—
a pension is payable under rule E.1 or E.2 immediately after the date of the member’s death, and
two or more pensions are payable at that time under rule E.8(1),
the annual amount of each pension payable under rule E.8(1) is equal to—
where—
SA is the amount of the pension payable under rule E.1 or E.2 (disregarding rules D.10, E.6 and E.7), expressed as a percentage of the member’s assumed pension,
AP is the member’s assumed pension, and
N is the number of pensions payable under rule E.8(1).
If—
no pension is payable under rule E.1 or E.2 immediately after the date of the member’s death, and
one, two or three pensions are payable at that time under rule E.8(1),
the annual amount of each pension payable under rule E.8(1) is equal to one third of the member’s assumed pension.
If—
no pension is payable under rule E.1 or E.2 immediately after the date of the member’s death, and
four or more pensions are payable at that time under rule E.8(1),
the annual amount of each pension payable under rule E.8(1) is equal to the member’s assumed pension, divided by the number of pensions payable under that rule.
If—
immediately before the member’s death he was entitled to exercise the option under rule G.3 or G.4 (aggregation of service),
no pension is payable under rule E.1 or E.2, and
the cost condition is met (see paragraph (8)),
these Rules apply as if the member had exercised that option before his death.
The cost condition is that in the opinion of the Secretary of State the total cost of providing benefits in respect of the member under the Scheme and the AFPS 1975 would have been greater if he had exercised that option than if he had not (apart from paragraph (7)).
In forming an opinion for the purposes of paragraph (8), the Secretary of State must—
assume that in the case of each child in respect of whom a pension is payable under rule E.8(1), or under the AFPS 1975 by virtue of any entitlement in respect of the member as a deferred member of the AFPS 1975, the pension will be payable for the period of 5 years or, if longer, until the child reaches 18, and
disregard the effect of the Pensions (Increase) Act 1971 in respect of any period after the date of death.
If—
a pension is payable under rule E.8(1) in respect of a child,
the annual amount of the pension is calculated under this rule on the basis that a pension is payable under rule E.1 or E.2 immediately after the date of the member’s death, and
the pension under rule E.1 or E.2 ceases to be payable,
the annual amount of the pension payable under rule E.8(1) in respect of the child for any period after the date on which the pension under rule E.1 or E.2 ceases to be payable is calculated in accordance with paragraphs (5) to (9) as if no pension had been payable under rule E.1 or E.2 immediately after the date of the member’s death.
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