# The Local Government Pension Scheme Regulations 1995, Regulation H6: Commutation: exceptional circumstances of ill-health


(1) Where at the time a retirement pension first becomes payable to a member or former member under Part D the appropriate administering authority are satisfied, having considered the advice of a registered medical practitioner—
(a) that the member or former member is exceptionally ill, and
(b) that he has a life expectancy of less than one year,
they may discharge their liability in respect of—
(i) so much of that pension as exceeds his guaranteed minimum, and
(ii) any lump sum death grant which would otherwise be payable at his death under regulation E3 or E4,
by payment to him of a lump sum of an amount equal to five times the amount by which the annual rate of the retirement pension which would otherwise be payable to him exceeds the amount of his guaranteed minimum.
(2) The appropriate administering authority shall deduct from any payment under this regulation any tax to which they may become chargeable under section 599 of the Income and Corporation Taxes Act 1988 (charge to tax: commutation of entire pension in special circumstances).

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Source: https://www.legislation.gov.uk/uksi/1995/1019/regulation/H6 (the official version)
Page: https://openlegislation.uk/local-government-pension-scheme-regulations-1995/regulation-H6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.