Regulation 24 Gratuity in lieu of adult survivor’s special pension

Where on the death of the deceased officer before the officer attained state pensionable age an adult survivor became entitled to an adult survivor’s special pension under regulation 13, the police authority may, subject to paragraph (2) and regulation 26, commute for a gratuity that special pension or so much of it as may be commuted without contravening regulation 26.

A police authority shall not exercise their discretion under paragraph (1) unless–

Where the amount of any adult survivor’s special pension together with any increase under the Pensions (Increase) Act 1971^f1 does not exceed the commutation limit specified for the purposes of paragraph 7 of Part 1 of Schedule 29 to the Finance Act 2004^f2, other than a pension which does not exceed that amount by reason of the commutation of part thereof under paragraph (1), the police authority may, at their discretion, commute it for a gratuity.

The provisions of regulation 16, relating to the termination of an adult survivor’s special award on remarriage or the formation of a civil partnership or cohabitation, shall apply in relation to a gratuity under this regulation as they apply in relation to a gratuity under regulation 13 or 14.

A gratuity under this regulation shall be calculated in accordance with paragraph (7).

Where an adult survivor is entitled to more than one adult survivor’s pension, under these Regulations or the 1987 Regulations, in respect of the death of the same person but, in pursuance of regulation 27, is not entitled to receive, in respect of any particular period, payment on account of more than one of those pensions, those adult survivor’s pensions shall be treated for the purposes of this regulation as a single adult survivor’s pension and, where one of those pensions is an adult survivor’s special pension under regulation 13 or 14, that single pension shall be treated for the purposes of paragraph (1) as if it were an adult survivor’s special pension.

A gratuity under this regulation shall be of an amount equal to 11 times the annual value of the special pension or, as the case may be, of that part thereof which is commuted or of such greater amount as may be agreed between the police authority and the adult survivor not exceeding the capitalised value of the pension or, as the case may be, that part thereof which is commuted, calculated in accordance with tables prepared from time to time for the purpose by the Scheme actuary.