# The Teachers’ Pension Scheme (Scotland) ( No. 2) Regulations 2014, Regulation 149: Enhancement of child pension

Extent: S

(1) This regulation applies if a member (D) has not reached prospective normal pension age and—
(a) dies in service; or
(b) dies as a pensioner member after an ill health pension and a total incapacity pension become payable to D.
(2) If this regulation applies, the long-term rate of child pension is—
R×S EC
where—
R is—
(i) 37.5%, if a surviving adult pension is payable;
(ii) 50%, if a surviving adult pension is not payable or has ceased to be payable;
S is the sum of the following amounts—
(i) the amount of D’s accrued earned pension as at the date of D’s death; and
(ii) the amount found by multiplying half D’s prospective service (in years and fractions of a year) by 1/57th of D’s annual rate of pensionable earnings as at the date of D’s death;
EC is—
(i) 2, if a child pension is payable to no more than 2 eligible children; or
(ii) the number of eligible children, if a child pension is payable to more than 2 eligible children; and
“D’s prospective service” means the period (in years and fractions of a year) beginning with the day after the date of D’s death and ending on the day on which D would have reached prospective normal pension age.

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Source: https://www.legislation.gov.uk/ssi/2014/292/regulation/149 (the official version)
Page: https://openlegislation.uk/teachers-pension-scheme-scotland-no-2-regulations-2014/regulation-149
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.