The National Health Service Pension Schemes (Partial Retirement etc.) (Amendment) Regulations 2023

35 Amendment of regulation 40

(1) Regulation 40 (death in service) is amended as follows. (2) In paragraph (1)— (a) for “the table” substitute “Table 1”; (b) for the heading “Table” substitute “Table 1 - Transition member entitlements”. (3) After paragraph (1), insert— (1A) As regards a non-pensionable old scheme member, or a person who derives a benefit from the old scheme or new scheme in respect of a non-pensionable old scheme member, the entitlement listed in column 1 of Table 2 is disapplied and the corresponding entitlement in column 2 applies instead. Table 2 - Non-pensionable old scheme member entitlements Column 1 | Column 2 Original entitlement | Revised entitlement PART 1 Entitlements derived from the 1995 Section a lump sum on death under regulation F1. | a lump sum on death under regulation 112(a) of the 2015 Regulations which is equal to the greater of– (a) the lump sum calculated in accordance with paragraph 2 (death of active member) of Schedule 14 (lump sum on death) to the 2015 Regulations; and (b) the lump sum otherwise due under the original entitlement to a lump sum on death under regulation F1 of the 1995 Regulations. an initial adult survivor pension under regulation G2(3B) at the rate of the member’s pensionable pay for the first six months after the member’s death. | a pension payable from the new scheme during the initial period at the rate which is equal to the greater of– (a) the rate of the member’s pensionable earnings under regulation 115(4) of the 2015 Regulations; and (b) the rate of the member’s pensionable pay that would have applied under the original entitlement in respect of the member under regulation G2(3B) of the 1995 Regulations, where references in regulations G2(3C) and H3(4B) and (4C) of the 1995 Regulations to regulation G2(3B) are to be taken to be a reference to a pension payable under regulation 115(4) of the 2015 Regulations. an ongoing pension under regulation G2(3C) based on one half of the member’s notional ill-health pension had the member become entitled to a tier 2 pension under regulation E2A on the member’s last day of pensionable employment. | (a) payable from the 1995 Section in respect of service in that Section, an ongoing adult survivor pension equal to the pension that would have been payable to the adult survivor under Part G of the 1995 Section if the member had retired with a pension under regulation E1 of the 1995 Regulations on the member’s last day of pensionable employment; and (b) payable from the new scheme in respect of service in that scheme, an ongoing survivor pension based on a Tier 2 IHP under regulation 115(5) of the 2015 Regulations. a dependant child’s pension under regulation H3 equal to the rate of the member’s final year’s pensionable pay, payable for the first— (a) three months under paragraph (4C); (b) six months under paragraph (4D); (c) six months under paragraph (4E). | an initial pension payable from the new scheme equal to the greater of– (a) an initial pension of the same amount and for the same duration under paragraph (6) or (7) of regulation 123 of the 2015 Regulations; and (b) an initial pension of the same amount and for the same duration as the original entitlement in respect of the member under regulation H3 of the 1995 Regulations. an ongoing pension under regulation H3(2A) based on a proportion of the member’s notional ill-health pension had the member become entitled to a tier 2 pension under regulation E2A on the member’s last day of pensionable employment or, if greater, the amount that pension would have been had it been based on 10 years pensionable service. | (a) payable from the 1995 Section in respect of service in that Section, an ongoing pension equal to the relevant proportion of the pension that would have been payable to the member if the member had retired with a pension under regulation E1 of the 1995 Regulations on the member’s last day of pensionable employment; and (b) payable from the new scheme in respect of service in that scheme, an ongoing pension based on the appropriate fraction of the basic death pension specified under regulation 123(3) and (4) of the 2015 Regulations. PART 2 Entitlement derived from the 2008 Section a lump sum on death under regulation 2.E.17(1) or 3.E.17(1). | a lump sum on death under regulation 112(a) of the 2015 Regulations which is equal to the greater of– (a) the lump sum calculated in accordance with paragraph 2 (death of active member) of Schedule 14 (lump sum on death) to the 2015 Regulations; and (b) the lump sum otherwise due under the original entitlement to a lump sum on death under regulation 2.E.17(1) or 3.E.17(1) of the 2008 Regulations. a surviving adult dependent’s pension during the initial period of six months— (a) under regulation 2.E.3(1)(b) equal to the deceased’s reckonable pay; or (b) under regulation 3.E.3(1)(b) equal to the monthly average of the deceased’s uprated earnings on the member’s last day of pensionable service. | a pension payable from the new scheme during the initial period at the rate which is equal to the greater of– (a) the rate of the member’s pensionable earnings under regulation 115(4) of the 2015 Regulations; and (b) the rate of the deceased’s reckonable pay under regulation 2.E.3(1)(b) of the 2008 Regulations or the monthly average of the deceased’s uprated earnings on the member’s last day of pensionable service under regulation 3.E.3(1)(b) of the 2008 Regulations, where references in regulations 2.E.3(2) and 3.E.3(2) of the 2008 Regulations to “after the initial period” are to be taken to be a reference to the period for which the initial pension payable under regulation 115(4) of the 2015 Regulations is payable. If the member has not reached the age of 65, an ongoing pension after the initial period— (a) under regulation 2.E.3(2)(a) equal to 37.5% of the tier 2 ill-health pension under regulation 2.D.8 to which the member would have been entitled if, on the date of death, the member had become entitled to such a pension; or (b) under regulation 3.E.3(2)(a) equal to the appropriate proportion of the tier 2 ill-health pension under regulation 3.D.7 to which the member would have been entitled if, on the date of death, the member had become entitled to such a pension. If the member has reached the age of 65: an ongoing pension after the initial period— (a) under regulation 2.E.3(2)(b) equal to 37.5% of the pension under regulation 2.D.1 to which the member would have been entitled if, on the date of death, the member had become entitled to such a pension in respect of any period of pensionable service; or (b) under regulation 3.E.3(2)(b) equal to the appropriate proportion of the tier 2 ill health pension under regulation 3.D.1 to which the member would have been entitled if, on the date of death, the member had become entitled to such a pension in respect of any period of pensionable service. | (a) payable from the 2008 Section in respect of service in that Section, an ongoing adult survivor pension after the initial period equal to— (i) 37.5% of the pension under regulation 2.D.1 to which the member would have been entitled if, on the date of death, the member had become entitled to such a pension in respect of any period of pensionable service that the member is entitled to count; or (ii) the appropriate proportion of the pension under regulation 3.D.1 to which the member would have been entitled if, on the date of death, the member had become entitled to such a pension in respect of any period of pensionable service that the member is entitled to count; and (b) payable from the new scheme in respect of service in that scheme, an ongoing survivor pension based on a Tier 2 IHP under regulation 115(5) of the 2015 Regulations. a dependant child’s pension under— (a) regulation 2.E.10 equal to the rate of the deceased member’s reckonable pay, payable for the first— (i) three months under paragraph (6)(ii); (ii) six months under paragraph (7)(ii); or (b) regulation 3.E.10 equal to the rate of the monthly average of the deceased’s uprated earnings on the member’s last day of pensionable service, payable for the first— (i) three months under paragraph (5)(ii); (ii) six months under paragraph (6)(b). | an initial pension payable from the new scheme equal to the greater of– (a) an initial pension of the same amount and for the same duration under paragraph (6) or (7) of regulation 123 of the 2015 Regulations; and (b) an initial pension of the same amount and for the same duration as the original entitlement in respect of the member under regulation 2.E.10 or 3.E.10 of the 2008 Regulations. an ongoing pension under regulation 2.E.10(3) or 3.E.10(3) equal to the appropriate fraction of the basic death pension. | (a) payable from the 2008 Section in respect of service in that Section, an ongoing pension equal to the appropriate fraction of the basic death pension payable under – (i) regulation 2.E.10(3) of the 2008 Regulations; or (ii) regulation 3.E.10(3) of the 2008 Regulations where that pension is based on the pensionable service that the deceased was entitled to count at the date of death; and (b) payable from the new scheme in respect of service in that scheme, an ongoing pension based on the appropriate fraction of the basic death pension specified under regulation 123(3) and (4) of the 2015 Regulations. (4) In paragraph (2)— (a) for “the table”, in both places it occurs, substitute “Table 1 or Table 2” and (b) after the first occurrence of “column 1” add “of either table”.