Paragraph E.11 Amount of children’s pension under rule E.8: deferred members
United Kingdom
This rule applies for determining in the case of a deceased deferred 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 annual pension to which the member would have been entitled under rule D.2, on the assumption that the pension had become payable on the date of death (“the member’s deferred pension”).
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 that pension is equal to one quarter of the member’s deferred 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 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 deferred pension,
DP is the member’s deferred 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 is equal to one third of the member’s deferred 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 is equal to the member’s deferred pension, divided by the number of pensions payable under rule E.8(1).
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 paragraph (5) or (6) 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