Regulation 42 Survivor benefits: children of active members
England and Wales
If an active member dies leaving one or more eligible children, they are entitled to a children's pension which shall come into payment on the day following the member's death.
If a pension is payable to a partner of an active member under regulation 41(1), the appropriate administering authority shall open a survivor member's pension account for the eligible child or children from the day following the member's death.
The opening balance of a survivor member's pension account opened under paragraph (2) is the amount of pension payable to the eligible child or children calculated in accordance with paragraph (4) or (5), but if the pension payable under regulation 41(1) ceases to be paid, the pension payable to the eligible child or children is recalculated in accordance with paragraph (9) or (10) as from the day following the date the pension under regulation 41(1) ceased to be paid.
The amount of pension payable under paragraph (3) where there is only one such child is calculated by adding together the amounts in sub-paragraphs (a) and (b),
the pension that the member would have been entitled to draw F1, excluding any final guarantee amount under regulation 4B or 4C of the 2014 Regulations, if—
the member had been entitled to draw a pension on the date of the member's death,
the pension the member would have been able to draw on that date had not been subject to any restriction on the age at which it could be drawn, or actuarial adjustment relating to the age at which it was drawn, or following a Scheme pays election, or any pension debit applied on account of a pension sharing order,
the pension excluded—
any additional pension purchased under regulation 16 (additional pension contributions), other than qualifying additional pension, and
any additional pension awarded under regulation 31 (award of additional pension),
the member's earned pension had accrued at a rate of 1/320th of pensionable F3pay,
the amount of any earned pension credited under regulation 101(1) (effect of acceptance of transfer value) has been multiplied by 49/320; F4, and
the amount of any qualifying additional pension had been multiplied by 49/320;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
a sum equivalent to 1/320th of the member's annual assumed pensionable pay calculated in accordance with regulation 21(4) as at the date of the member's death, for each year or fraction of a year between the date of the member's death and the member's normal pension ageF6, but where in the opinion of an IRMP the member was at the date of death in part time service wholly or partly as a result of the condition that caused or contributed to the member’s death, no account is to be taken of any reduction in pensionable pay due to such reduction in service as is attributable to that condition.
For the purposes of paragraph (4)(a), if the member died in the period beginning with 1st April and ending with 5th April in any Scheme year, the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.
For the purposes of paragraph (4)(a)(vi), if the member had entered into a QAPA under regulation 16(1) but died before the end of the period the arrangements were due to cease (“the APC Period”), that member is to be treated as having paid the contributions required from the date of the member’s death up to the end of the APC period and the qualifying additional pension bought by those contributions is to be included in the calculation under paragraph (4).
The amount of pension payable under paragraph (3) where there is more than one such child, is calculated by adding together the amounts in sub-paragraphs (a) and (b), and is payable to those children in equal shares—
the pension that the member would have been entitled to draw F8, excluding any final guarantee amount under regulation 4B or 4C of the 2014 Regulations, if—
the member had been able to draw a pension on the date of the member's death,
the pension the member would have been able to draw on that date had not been subject to any restriction on the age at which it could be drawn, or actuarial reduction relating to the age at which it was drawn or following a Scheme pays election or any pension debit applied on account of a pension sharing order,
the pension excluded—
any additional pension purchased under regulation 16 (additional pension contributions), other than qualifying additional pension, and
any additional pension awarded under regulation 31 (award of additional pension),
the member's earned pension had accrued at a rate of 1/160th of pensionable F10pay,
the amount of any earned pension credited under regulation 101(1) (effect of acceptance of transfer value) has been multiplied by 49/160; F11, and
the amount of any qualifying additional pension had been multiplied by 49/160;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
a sum equivalent to 1/160th of the member's annual assumed pensionable pay calculated in accordance with regulation 21(4) as at the date of the member's death , for each year or fraction of a year between the date of the member's death and the member's normal pension ageF13, but where in the opinion of an IRMP the member was at the date of death in part time service wholly or partly as a result of the condition that caused or contributed to the member’s death, no account is to be taken of any reduction in pensionable pay due to such reduction in service as is attributable to that condition.
For the purposes of paragraph (5)(a), if the member died in the period beginning with 1st April and ending with 5th April in any Scheme year, the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.
For the purposes of paragraph (5)(a)(vi), if the member had entered into a QAPA under regulation 16(1) but died before the end of the period the arrangements were due to cease (“the APC Period”), that member is to be treated as having paid the contributions required from the date of the member’s death up to the end of the APC period and the qualifying additional pension bought by those contributions is to be included in the calculation under paragraph (5).
At the point at which the number of eligible children is reduced to one, if a pension is still payable to a surviving partner under regulation 41(1), the pension payable to that eligible child is recalculated in accordance with paragraph (4) as from the day following the date the other eligible child's or children's pension ceased to be paid.
If, on the day following the member's death, no pension is payable to a partner of an active member under regulation 41(1), the appropriate administering authority shall close the active member's pension account and shall open a survivor member's pension account for the eligible child or children from the day following the member's death.
The opening balance of a survivor member's pension account opened under paragraph (7) is the amount of pension payable to the eligible child or children, calculated in accordance with paragraph (9) or (10).
The amount of pension payable under paragraph (8) where there is only one such child is calculated by adding together the amounts in paragraphs (a) and (b),
the pension that the member would have been entitled to draw F15, excluding any final guarantee amount under regulation 4B or 4C of the 2014 Regulations, if—
the member had been entitled to draw a pension on the day the member died,
the pension the member would have been able to draw on that date had not been subject to any restriction on the age at which it could be drawn, or actuarial adjustment relating to the age at which it was drawn or following a Scheme pays election or any pension debit applied on account of a pension sharing order,
the pension excluded—
any additional pension purchased under regulation 16 (additional pension contributions), other than qualifying additional pension, and
any additional pension awarded under regulation 31 (award of additional pension),
the member's earned pension had accrued at a rate of 1/240th of pensionable F17pay,
the amount of any earned pension credited under regulation 101(1) (effect of acceptance of transfer value) has been multiplied by 49/240; F18, and
the amount of any qualifying additional pension had been multiplied by 49/240;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
a sum equivalent to 1/240th of the member's annual assumed pensionable pay, calculated in accordance with regulation 21(4) as at the date of the member's death, for each year or fraction of a year between the date of the member's death and the member's normal pension ageF20, but where in the opinion of an IRMP the member was at the date of death in part time service wholly or partly as a result of the condition that caused or contributed to the member’s death, no account is to be taken of any reduction in pensionable pay due to such reduction in service as is attributable to that condition.
For the purposes of paragraph (9)(a), if the member died in the period beginning with 1st April and ending with 5th April in any Scheme year, the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.
For the purposes of paragraph (9)(a)(vi), if the member had entered into a QAPA under regulation 16(1) but died before the end of the period the arrangements were due to cease (“the APC Period”), that member is to be treated as having paid the contributions required from the date of the member’s death up to the end of the APC period and the qualifying additional pension bought by those contributions is to be included in the calculation under paragraph (9).
The amount of pension payable under paragraph (8) where there is more than one such child, is calculated by adding together the amounts in paragraphs (a) and (b), and is payable to those children in equal shares—
the pension that the member would have been entitled to draw F22, excluding any final guarantee amount under regulation 4B or 4C of the 2014 Regulations, if—
the member had been entitled to draw a pension on the date the member died,
the pension the member would have been able to draw on that date had not been subject to any restriction on the age at which it could be drawn, or actuarial adjustment relating to the age at which it was drawn or following a Scheme pays election or any pension debit applied on account of a pension sharing order,
the pension excluded—
any additional pension purchased under regulation 16 (additional pension contributions), other than qualifying additional pension, and
any additional pension awarded under regulation 31 (award of additional pension),
the member's earned pension had accrued at a rate of 1/120th of pensionable F24pay,
the amount of any earned pension credited under regulation 101(1) (effect of acceptance of transfer value) has been multiplied by 49/120;
the amount of any qualifying additional pension had been multiplied by 49/120;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
a sum equivalent to 1/120th of the member's annual assumed pensionable pay, calculated in accordance with regulation 21(4) as at the date of the member's death , for each year or fraction of a year between the date of the member's death and the member's normal pension ageF27, but where in the opinion of an IRMP the member was at the date of death in part time service wholly or partly as a result of the condition that caused or contributed to the member’s death, no account is to be taken of any reduction in pensionable pay due to such reduction in service as is attributable to that condition.
For the purposes of paragraph (10)(a), if the member died in the period beginning with 1st April and ending with 5th April in any Scheme year, the pension is deemed to include the revaluation adjustment that would have been due at the next revaluation date.
For the purposes of paragraph (10)(a)(vi), if the member had entered into a QAPA under regulation 16(1) but died before the end of the period the arrangements were due to cease (“the APC Period”), that member is to be treated as having paid the contributions required from the date of the member’s death up to the end of the APC period and the qualifying additional pension bought by those contributions is to be included in the calculation under paragraph (10).
At the point at which the number of eligible children is reduced to one, the pension payable to that child is recalculated in accordance with paragraph (9).
The balance in the survivor member's pension account at the end of the Scheme year in which the survivor member's account was opened is adjusted F29on the revaluation date in the following Scheme year by the F30revaluation adjustment applicable to the Scheme year in which the survivor member's account was opened F31and F32the revaluation adjustment takes effect from the start of the Scheme year following the Scheme year in which the survivor member’s account was opened,, in accordance with actuarial guidance issued by the Secretary of State.
The F33... balance calculated under paragraph F34(3) or (8) is the opening balance of the survivor member's pension account for the following Scheme year and, F35having applied the revaluation adjustment to the balance in accordance with paragraph (12) thereafter, the balance in the account is adjusted each year by the index rate adjustment from the date that an increase would apply if that balance were a pension in payment to which the Pensions (Increase) Act 1971 M1 applied.
Where an index rate adjustment is due to be made on a revaluation date, any such adjustment must be made immediately after the revaluation adjustment is made.
Annotations
Textual amendments
- F1
Words in reg. 42(4)(a) inserted (1.10.2023) by The Local Government Pension Scheme (Amendment) (No. 3) Regulations 2023 (S.I. 2023/972), regs. 1(2), 3(6)
- F2
Reg. 42(4)(a)(iii) substituted (1.4.2026) by The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026 (S.I. 2026/226), regs. 1(2)(d), 18(a)(i)(aa)
- F3
Word in reg. 42(4)(a)(iv) substituted (1.4.2026) by The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026 (S.I. 2026/226), regs. 1(2)(d), 18(a)(i)(bb)
- F4
Reg. 42(4)(a)(vi) and word inserted (1.4.2026) by The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026 (S.I. 2026/226), regs. 1(2)(d), 18(a)(i)(cc)
- F5
Reg. 42(4)(aa) omitted (1.4.2026) by virtue of The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026 (S.I. 2026/226), regs. 1(2)(d), 18(a)(ii)
- F6
Words in reg. 42(4)(b) added (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Local Government Pension Scheme (Amendment) Regulations 2015 (S.I. 2015/755), regs. 1(2), 17
- F7
Reg. 42(4A)(4B) inserted (1.4.2026) by The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026 (S.I. 2026/226), regs. 1(2)(d), 18(b)
- F8
Words in reg. 42(5)(a) inserted (1.10.2023) by The Local Government Pension Scheme (Amendment) (No. 3) Regulations 2023 (S.I. 2023/972), regs. 1(2), 3(6)
- F9
Reg. 42(5)(a)(iii) substituted (1.4.2026) by The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026 (S.I. 2026/226), regs. 1(2)(d), 18(c)(i)(aa)
- F10
Word in reg. 42(5)(a)(iv) substituted (1.4.2026) by The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026 (S.I. 2026/226), regs. 1(2)(d), 18(c)(i)(bb)
- F11
Reg. 42(5)(a)(vi) and word inserted (1.4.2026) by The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026 (S.I. 2026/226), regs. 1(2)(d), 18(c)(i)(cc)
- F12
Reg. 42(5)(aa) omitted (1.4.2026) by virtue of The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026 (S.I. 2026/226), regs. 1(2)(d), 18(c)(ii)
- F13
Words in reg. 42(5)(b) added (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Local Government Pension Scheme (Amendment) Regulations 2015 (S.I. 2015/755), regs. 1(2), 17
- F14
Reg. 42(5A)(5B) inserted (1.4.2026) by The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026 (S.I. 2026/226), regs. 1(2)(d), 18(d)
- F15
Words in reg. 42(9)(a) inserted (1.10.2023) by The Local Government Pension Scheme (Amendment) (No. 3) Regulations 2023 (S.I. 2023/972), regs. 1(2), 3(6)
- F16
Reg. 42(9)(a)(iii) substituted (1.4.2026) by The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026 (S.I. 2026/226), regs. 1(2)(d), 18(e)(i)(aa)
- F17
Word in reg. 42(9)(a)(iv) substituted (1.4.2026) by The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026 (S.I. 2026/226), regs. 1(2)(d), 18(e)(i)(bb)
- F18
Reg. 42(9)(a)(vi) and word inserted (1.4.2026) by The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026 (S.I. 2026/226), regs. 1(2)(d), 18(e)(i)(cc)
- F19
Reg. 42(9)(aa) omitted (1.4.2026) by virtue of The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026 (S.I. 2026/226), regs. 1(2)(d), 18(e)(ii)
- F20
Words in reg. 42(9)(b) added (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Local Government Pension Scheme (Amendment) Regulations 2015 (S.I. 2015/755), regs. 1(2), 17
- F21
Reg. 42(9A)(9B) inserted (1.4.2026) by The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026 (S.I. 2026/226), regs. 1(2)(d), 18(f)
- F22
Words in reg. 42(10)(a) inserted (1.10.2023) by The Local Government Pension Scheme (Amendment) (No. 3) Regulations 2023 (S.I. 2023/972), regs. 1(2), 3(6)
- F23
Reg. 42(10)(a)(iii) substituted (1.4.2026) by The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026 (S.I. 2026/226), regs. 1(2)(d), 18(g)(i)(aa)
- F24
Word in reg. 42(10)(a)(iv) substituted (1.4.2026) by The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026 (S.I. 2026/226), regs. 1(2)(d), 18(g)(i)(bb)
- F25
Reg. 42(10)(a)(vi) and word inserted (1.4.2026) by The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026 (S.I. 2026/226), regs. 1(2)(d), 18(g)(i)(cc)
- F26
Reg. 42(10)(aa) omitted (1.4.2026) by virtue of The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026 (S.I. 2026/226), regs. 1(2)(d), 18(g)(ii)
- F27
Words in reg. 42(10)(b) added (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Local Government Pension Scheme (Amendment) Regulations 2015 (S.I. 2015/755), regs. 1(2), 17
- F28
Reg. 42(10A)(10B) inserted (1.4.2026) by The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026 (S.I. 2026/226), regs. 1(2)(d), 18(h)
- F29
Words in reg. 42(12) substituted (31.3.2023) by The Local Government Pension Scheme (Amendment) Regulations 2023 (S.I. 2023/279), regs. 1(1), 4(2)(b)(i)
- F30
Word in reg. 42(12) substituted (31.3.2023) by The Local Government Pension Scheme (Amendment) Regulations 2023 (S.I. 2023/279), regs. 1(1), 4(2)(b)(ii)
- F31
Words in reg. 42(12) inserted (31.3.2023) by The Local Government Pension Scheme (Amendment) Regulations 2023 (S.I. 2023/279), regs. 1(1), 4(2)(b)(iii)
- F32
Words in reg. 42(12) inserted (1.4.2026) by The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026 (S.I. 2026/226), regs. 1(2)(d), 18(i)
- F33
Word in reg. 42(13) omitted (31.3.2023) by virtue of The Local Government Pension Scheme (Amendment) Regulations 2023 (S.I. 2023/279), regs. 1(1), 4(2)(c)(i)
- F34
Words in reg. 42(13) substituted (31.3.2023) by The Local Government Pension Scheme (Amendment) Regulations 2023 (S.I. 2023/279), regs. 1(1), 4(2)(c)(ii)
- F35
Words in reg. 42(13) inserted (31.3.2023) by The Local Government Pension Scheme (Amendment) Regulations 2023 (S.I. 2023/279), regs. 1(1), 4(2)(c)(iii)
- F36
Reg. 42(14) inserted (31.3.2023) by The Local Government Pension Scheme (Amendment) Regulations 2023 (S.I. 2023/279), regs. 1(1), 4(2)(c)(iv)
Marginal citations
- M1