Regulation 147 Annual rate of child pension: short-termI1

Scotland

(1)

The short-term rate of child pension—

(a)

applies if a member (D) dies in service or dies as a pensioner member; and

(b)

is payable as follows—

(i)

if a surviving adult pension does not become payable on D’s death, for the first 6 months after D’s death;

(ii)

if a surviving adult pension becomes payable on D’s death and continues to be payable for the first 3 months after D’s death, for those 3 months; or

(iii)

if a surviving adult pension becomes payable on D’s death but ceases to be payable before the end of the first 3 months after D’s death, for those 3 months plus the length of the period from the date on which the surviving adult pension ceased to be payable to the date 3 months after D’s death.

(2)

The short term rate of child pension is calculated as follows—

(a)

if D dies in service, it is D’s annual rate of pensionable earnings as at the date of D’s death (disregarding any reduction by reason of sick leave, maternity leave, paternity leave, F1shared parental leave F2, parental bereavement leave or adoption leave) divided by the number of D’s eligible children to whom a pension is payable;

(b)

if D dies as a pensioner member, it is D’s annual rate of retirement pension payable as at the date of D’s death (disregarding any reduction by virtue of a pension sharing order) divided by the number of D’s eligible children to whom a pension is payable; or

(c)

if the rate calculated under sub-paragraph (a) or (b) is smaller than the annual rate calculated in accordance with regulation 148 (“long-term rate”), it is the same as the long-term rate.

(3)

In this regulation, “annual rate of retirement pension” means annual rate of phased retirement earned pension or annual rate of full retirement earned pension.

Annotations

Textual amendments

F1: Words in reg. 147(2)(a) substituted (1.4.2015) by The Teachers’ Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/97), regs. 1, 13
F2: Words in reg. 147(2)(a) inserted (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 34(8)

Commencement

I1: Reg. 147 in force at 1.4.2015, see reg. 1(2)(b)