Legalize / United Kingdom / Public General Act

Social Security Contributions and Benefits Act 1992

Type Public General Act

Publication 1992-02-13

Last updated 2026-05-06

State In force

Department Statute Law Database

Source legislation.gov.uk

PDF Download

articles Not indexed

Reform history JSON API

(b) the years for which he has such a factor constitute at least one tenth of his working life.

(4) For the purposes of subsection (3)(b) above—

(a) a pensioner’s working life shall not include—

(i) any tax year before 1978-79; or

(ii) any year in which he is deemed under subsection (1) above to have an earnings factor by virtue of fulfilling the condition in subsection (2)(b) or (c) above; and

(b) the figure calculated by dividing his working life by ten shall be rounded to the nearest whole year (and any half year shall be rounded down).

(4A) The following do not apply to a pensioner attaining pensionable age on or after 6th April 2010—

(a) the requirement referred to in subsection (2)(d) above, and

(b) subsections (3) and (4) above.

(5) The low earnings threshold for the first appointed year and subsequent tax years shall be £9,500 (but subject to section 148A of the Administration Act).

(5A) In subsection (1)(a) “the applicable limit” has the same meaning as in section 44.

(6) In subsection (2)(d)(ii) above, “occupational pension scheme” and “personal pension scheme” have the meanings given by subsection (6) of section 30DD above for the purposes of subsection (5) of that section.

(7) In subsection (2)(d) “qualifying employment and support allowance” means contributory employment and support allowance where—

(a) that allowance was payable for a continuous period of 52 weeks;

(b) that allowance included the support component under section 2(2) of the Welfare Reform Act 2007; or

(i) a man born between 6th April 1944 and 5th April 1947; or

(ii) a woman born between 6th April 1949 and 5th April 1951,

that allowance was payable for a continuous period of 13 weeks immediately following a period throughout which statutory sick pay was payable.

Deemed earnings factors: 2010-11 onwards

44B

(1) This section applies to 2010-11 and subsequent tax years.

(2) For the purposes of section 44(6)(za) above, if any of Conditions A to C in subsections (3) to (5) below is satisfied for a relevant year to which this section applies, a pensioner is deemed to have an earnings factor for that year which—

(a) is derived from so much of his earnings as did not exceed the upper accrual point and on which primary Class 1 contributions were paid; and

(b) is equal to the amount which, when added to any other earnings factors taken into account under that provision, produces an aggregate of earnings factors equal to the low earnings threshold.

(3) Condition A is that the pensioner would, apart from this section, have an earnings factor for the year—

(a) equal to or greater than the qualifying earnings factor (“the QEF”) for the year, but

(b) less than the low earnings threshold for the year.

(4) Condition B is that the pensioner—

(a) would, apart from this section and section 44C below, have an earnings factor for the year less than the QEF for the year, but

(b) is entitled to an aggregate amount of earnings factor credits for that year under section 44C below equal to the difference between the QEF for the year and the earnings factor mentioned in paragraph (a) above.

(5) Condition C is that the pensioner is entitled to 52 earnings factor credits for that year under section 44C below.

(6) This section has effect in relation to the flat rate introduction year and any subsequent tax year as if—

(a) subsection (2)(b) referred to an aggregate of earnings factors greater than the QEF, but less than the low earnings threshold, for the year (rather than to one equal to that threshold); and

(b) Condition A in subsection (3) (and the reference to it in subsection (2)) were omitted.

(7) In this section—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) “the low earnings threshold” means the low earnings threshold for the year concerned as specified in section 44A above; and

(c) in subsections (3) and (4), any reference to the pensioner's earnings factor for a relevant year is to be construed in accordance with section 44(6)(za) above.

Earnings factor credits

44C

(1) This section applies, for the purposes of Conditions B and C in section 44B(4) and (5) above, to 2010-11 and subsequent tax years.

(2) In respect of each week—

(a) which falls in a relevant year to which this section applies, and

(b) in respect of which a pensioner is eligible for earnings factor enhancement,

the pensioner is entitled to an earnings factor credit equal to 1/52 of the QEF for that year.

This is subject to subsection (5) below.

(3) A pensioner is eligible for earnings factor enhancement in respect of a week if one or more of the following apply—

(a) he was a relevant carer in respect of that week for the purposes of section 23A above (see section 23A(3));

(b) carer's allowance was payable to him for any part of that week, or would have been so payable but for the fact that under regulations the amount payable to him was reduced to nil because of his receipt of other benefits;

(d) long-term incapacity benefit was payable to him for any part of that week or would have been so payable but for the fact that—

(i) he did not satisfy the contribution conditions in paragraph 2 of Schedule 3, or

(ii) under regulations the amount payable to him was reduced to nil because of his receipt of other benefits or of payments from an occupational pension scheme or personal pension scheme;

(e) he satisfies such other conditions as may be prescribed.

(4) In subsection (3)(d)(ii) above “occupational pension scheme” and “personal pension scheme” have the meanings given by subsection (6) of section 30DD above for the purposes of subsection (5) of that section.

(5) For the purposes of Condition B in section 44B(4) above a person is not entitled to an aggregate amount of earnings factor credits in respect of a year that is greater than the difference referred to in that Condition.

(6) For the purposes of this section a week that falls partly in one tax year and partly in another is to be treated as falling in the year in which it begins and not in the following year.

(7) In section 44B above and this section—

(a) “the QEF” means the qualifying earnings factor, and

(b) any reference to a person being entitled to an earnings factor credit of a particular amount (or to an aggregate amount of earnings factor credits) for a year is a reference to the person being treated as having for that year an earnings factor (within the meaning of section 44(6)(za) above) of the amount in question by virtue of subsection (2) above.

The additional pension in a Category A retirement pension.

45

(1) The weekly rate of the additional pension in a Category A retirement pension in any case where the pensioner attained pensionable age in a tax year before 6th April 1999 shall be the sum of the following—

(a) in relation to any surpluses in the pensioner's earnings factors, the weekly equivalent of 1 1/4 per cent. of the adjusted amount of the surpluses mentioned in section 44(3)(b) above; and

(b) if the pensioner has one or more units of additional pension, a specified amount for each of those units.

(2) The weekly rate of the additional pension in a Category A retirement pension in any case where the pensioner attained pensionable age in a tax year after 5th April 1999 shall be the sum of the following—

(a) in relation to any surpluses in the pensioner’s earnings factors for the tax years in the period beginning with 1978-79 and ending with 1987-88, the weekly equivalent of 25/N per cent. of the adjusted amount of those surpluses; and

(b) in relation to any surpluses in the pensioner’s earnings factors in a tax year after 1987-88 but before the first appointed year, the weekly equivalent of the relevant percentage of the adjusted amount of those surpluses; and

(c) in relation to any tax years falling within subsection (3A) below, the weekly equivalent of the amount calculated in accordance with Schedule 4A to this Act; and

(d) in relation to the flat rate introduction year and subsequent tax years, the weekly equivalent of the amount calculated in accordance with Schedule 4B to this Act; and

(e) if the pensioner has one or more units of additional pension, a specified amount for each of those units.

(2A) For the purposes of subsections (1)(b) and (2)(e) the “specified amount” is an amount to be specified by the Secretary of State in regulations.

(3) In subsection (2)(b) above, “relevant percentage” means—

(a) 20/N per cent., where the pensioner attained pensionable age in 2009-10 or any subsequent tax year;

(b) (20+X)/N per cent., where the pensioner attained pensionable age in a tax year falling within the period commencing with 1999-2000 and ending with 2008-9.

(3A) The following tax years fall within this subsection—

(a) the first appointed year;

(b) subsequent tax years before the flat rate introduction year.

(4) In this section—

(a) X = 0.5 for each tax year by which the tax year in which the pensioner attained pensionable age precedes 2009-10; and

(b) N = the number of tax years in the pensioner’s working life which fall after 5th April 1978;

but paragraph (b) above is subject, in particular, to subsection (5) and, where applicable, section 46 below.

(5) Regulations may direct that in prescribed cases or classes of cases any tax year shall be disregarded for the purpose of calculating N under subsection (4)(b) above, if it is a tax year after 5th April 1978 in which the pensioner—

(a) was credited with contributions or earnings under this Act by virtue of regulations under section 22(5) above, or

(b) was precluded from regular employment by responsibilities at home, or

but not so as to reduce the number of years below 20.

(6) For the purposes of subsections (1) and (2) above, the weekly equivalent of any amount shall be calculated by dividing that amount by 52 and rounding the result to the nearest whole penny, taking any 1/2p as nearest to the next whole penny.

(7) Where the amount falling to be rounded under subsection (6) above is a sum less than 1/2p, the amount calculated under that subsection shall be taken to be zero, notwithstanding any other provision of this Act or the Administration Act.

(8) The sums which are the weekly rate of the additional pension in a Category A retirement pension are subject to alteration by orders made by the Secretary of State under section 150 of the Administration Act.

Effect of working families' tax credit and disabled person's tax credit on earnings factor

45AA

(1) For the purposes of calculating additional pension under sections 44 and 45 where, in the case of any relevant year, working families' tax credit is paid in respect of any employed earner, or disabled person's tax credit is paid to any employed earner, section 44(6)(a)(i) shall have effect as if—

(a) where that person had earnings of not less than the qualifying earnings factor for that year, being earnings upon which primary class 1 contributions were paid or treated as paid (“qualifying earnings”) in respect of that year, the amount of those qualifying earnings were increased by the aggregate amount (“AG”) of working families' tax credit, or, as the case may be, disabled person's tax credit paid in respect of that year, and

(b) in any other case, that person had qualifying earnings in respect of that year and the amount of those qualifying earnings were equal to AG plus the qualifying earnings factor for that year.

(2) The reference in subsection (1) to the person in respect of whom working families' tax credit is paid—

(a) where it is paid to one of a couple, is a reference to the prescribed member of the couple, and

(b) in any other case, is a reference to the person to whom it is paid.

(3) A person's qualifying earnings in respect of any year cannot be treated by virtue of subsection (1) as exceeding the upper earnings limit for that year multiplied by 53.

(4) Subsection (1) does not apply to any woman who has made, or is treated as having made, an election under regulations under section 19(4), which has not been revoked, that her liability in respect of primary Class 1 contributions shall be at a reduced rate.

(5) In this section—

“couple” has the same meaning as in Part 7 (see section 137);

“relevant year” has the same meaning as in section 44.

Effect of family credit and disability working allowance on earnings factor

45A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

45B

(1) The weekly rate of the additional pension in a Category A retirement pension shall be reduced as follows in any case where—

(a) the pensioner has become subject to a state scheme pension debit, and

(b) the debit is to any extent referable to the additional pension.

(2) If the pensioner became subject to the debit in or after the final relevant year, the weekly rate of the additional pension shall be reduced by the appropriate weekly amount.

(3) If the pensioner became subject to the debit before the final relevant year, the weekly rate of the additional pension shall be reduced by the appropriate weekly amount multiplied by the relevant revaluation percentage.

(4) The appropriate weekly amount for the purposes of subsections (2) and (3) above is the weekly rate, expressed in terms of the valuation day, at which the cash equivalent, on that day, of the pension mentioned in subsection (5) below is equal to so much of the debit as is referable to the additional pension.

(5) The pension referred to above is a notional pension for the pensioner by virtue of section 44(3)(b) above which becomes payable on the later of—

(a) his attaining pensionable age, and

(b) the valuation day.

(6) For the purposes of subsection (3) above, the relevant revaluation percentage is the percentage specified, in relation to earnings factors for the tax year in which the pensioner became subject to the debit, by the last order under section 148 of the Administration Act to come into force before the end of the final relevant year.

(7) The Secretary of State may by regulations make provision about the calculation and verification of cash equivalents for the purposes of this section.

(7A) The power conferred by subsection (7) above includes power to provide—

(a) for calculation or verification in such manner as may be approved by or on behalf of the Government Actuary, and

(b) for things done under the regulations to be required to be done in accordance with guidance from time to time prepared by a person prescribed by the regulations.

(8) In this section—

“final relevant year” means the tax year immediately preceding that in which the pensioner attains pensionable age;

“state scheme pension debit” means a debit under section 49(1)(a) of the Welfare Reform and Pensions Act 1999 (debit for the purposes of this Part of this Act);

“valuation day” means the day on which the pensioner became subject to the state scheme pension debit.

Modifications of section 45 for calculating the additional pension in certain benefits.

46

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39(1) or 39C(1) ... above or section ... 48B(2) below in a case where the deceased spouse died under pensionable age or by virtue of section 39C(1) above or section ... 48B(2) below in a case where the deceased civil partner died under pensionable age or by virtue of section 39C(1) above in a case where the deceased cohabiting partner died under pensionable age, the following definition shall be substituted for the definition of “ N ” in section 45(4)(b) above—

"N” = (a) the number of tax years which begin after 5th April 1978 and end before the date when the entitlement to the additional pension commences, or (b) the number of tax years in the period— (i) beginning with the tax year in which the deceased spouse, civil partner or cohabiting partner (“S”) attained the age of 16 or if later 1978-79, and (ii) ending immediately before the tax year in which S would have attained pensionable age if S had not died earlier, whichever is the smaller number.

(3) For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 48BB below in a case where the deceased spouse or civil partner died under pensionable age, the following definition shall be substituted for the definition of “N” in section 45(4)(b) above—

“N = (a) the number of tax years which begin after 5th April 1978 and end before the date when the deceased spouse or civil partner dies, or (b) the number of tax years in the period— (i) beginning with the tax year in which the deceased spouse or civil partner (“S”) attained the age of 16 or, if later, 1978-79, and (ii) ending immediately before the tax year in which S would have attained pensionable age if S had not died earlier, whichever is the smaller number.

(4) For the purpose of determining the additional pension falling to be calculated under section 45 above by virtue of section 39C(1) above in a case where the deceased spouse, civil partner or cohabiting partner died under pensionable age, section 45 has effect subject to the following additional modifications—

(a) the omission of subsection (2)(d), and

(b) the omission in subsection (3A)(b) of the words “before the flat rate introduction year”.

Increase of Category A retirement pension for invalidity.

47

(1) Subject to section 61 below, the weekly rate of a Category A retirement pension shall be increased if the pensioner was entitled to an age addition to long-term incapacity benefit by virtue of regulations under section 30B(7) above in respect of—

(a) any day falling within the period of 8 weeks ending immediately before the day on which he attains pensionable age; or

(b) the last day before the beginning of that period;

and the increase shall, subject to subsection (2) below, be of an amount equal to the appropriate weekly rate of the age addition to long-term incapacity benefit by virtue of regulations under section 30B(7) above on that day.

(2) Where for any period the weekly rate of a Category A retirement pension includes an additional pension, for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under subsection (1) above and the pensioner shall be entitled to an increase under that subsection only if there is a balance remaining after that deduction and, if there is such a balance, of an amount equal to it.

(3) In subsection (2) above the “relevant amount” means an amount equal to the additional pension, reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of section 46 of the Pensions Act.

(3A) In subsections (2) and (3) above references to additional pension do not include any amount of additional pension attributable to units of additional pension.

(3B) For units of additional pension, see section 14A.

(4) In this section any reference to an additional pension is a reference to that pension after any increase under section 52(3) below but without any increase under paragraphs 1 and 2 of Schedule 5 to this Act.

(5) In ascertaining for the purposes of subsection (1) above the rate of a pensioner’s age addition to long-term incapacity benefit by virtue of regulations under section 30B(7) above, regard shall be had to the rates in force from time to time.

(6) Regulations may provide that subsection (1) above shall have effect as if for the reference to 8 weeks there were substituted a reference to a larger number of weeks specified in the regulations.

Use of former spouse’s contributions.

48

(1) Where a person who attained pensionable age before 6 April 2016—

(a) has been in a relevant relationship, and

(b) in respect of the tax year in which the relationship terminated or any previous tax year, does not with his own contributions satisfy the contribution conditions for a Category A retirement pension,

then, for the purpose of enabling him to satisfy those conditions (but only in respect of any claim for a Category A retirement pension), the contributions of his former spouse or civil partner may to the prescribed extent be treated as if they were his own contributions.

(2) Subsection (1) above shall not apply in relation to any person who attained pensionable age before 6th April 1979 if the termination of his relevant relationship also occurred before that date.

(2A) Regulations under subsection (1) may not provide for contributions of a person in respect of times on or after 6 April 2016 to be treated as contributions of another person.

(3) Where a person has been in a relevant relationship more than once, this section applies only to the last relevant relationship and the references to his relevant relationship and his former spouse or civil partner shall be construed accordingly.

(4) In this section, “relevant relationship” means a marriage or civil partnership.

(5) For the purposes of this section, a civil partnership is not to be treated as having terminated by reason of its having been converted into a marriage under section 9 of the Marriage (Same Sex Couples) Act 2013 or Part 3 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 or Part 3 or 4 of the Marriage of Same Sex Couples (Conversion of Civil Partnership) Regulations 2014.

(5) For the purposes of this section, a civil partnership is not to be treated as having terminated by reason of its having been—

(a) converted into a marriage under section 9 of the Marriage (Same Sex Couples) Act 2013 or Part 3 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 or Part 3 or 4 of the Marriage of Same Sex Couples (Conversion of Civil Partnership) Regulations 2014;

(b) changed into a marriage under the Marriage (Scotland) Act 1977;

(c) changed into a marriage in accordance with provision made under section 10 of the Marriage and Civil Partnership (Scotland) Act 2014; or

(d) changed into a marriage under Part 5 of the Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014.

(6) For the purposes of this section, a marriage is not to be treated as having terminated by reason of its having been converted into a civil partnership under Part 3, 4 or 5 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020.

Category B retirement pension for married person or civil partner

48A

(1) A married person is entitled to a Category B retirement pension by virtue of the contributions of his or her spouse if—

(a) the person attained pensionable age before 6 April 2016, and

(b) the spouse—

(i) has attained pensionable age, and

(ii) satisfies the relevant contribution condition.

(2) But subsection (1) does not confer a right to a Category B retirement pension on—

(a) a man whose spouse was born before 6 April 1950, or

(b) a woman whose wife was born before 6 April 1950.

(3) A person who is a civil partner is entitled to a Category B retirement pension by virtue of the contributions of his or her civil partner (“the contributing civil partner”) if—

(a) the person attained pensionable age before 6 April 2016, and

(b) the contributing civil partner—

(i) was born on or after 6 April 1950,

(ii) has attained pensionable age, and

(iii) satisfies the condition in paragraph 5A of Schedule 3.

(4) A Category B retirement pension payable under this section is payable at the weekly rate specified in paragraph 5 of Part 1 of Schedule 4.

(5) A person ceases to be entitled to a Category B retirement pension under this section if—

(a) the person's spouse or civil partner dies (but see sections 48B and 51), or

(b) the person otherwise ceases to be married or in the civil partnership (but see section 48AA).

(6) In subsection (1)(b)(ii) “the relevant contribution condition” means—

(a) in a case where the spouse was born before 6 April 1945, the conditions in paragraph 5 of Schedule 3;

(b) in any other case, the condition in paragraph 5A of Schedule 3.

(6A) For the purposes of subsection (5)(b), a person is not to be treated as having ceased to be in a civil partnership by reason of its having been converted into a marriage under—

(a) Part 3 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020, or

(b) Part 3 or 4 of the Marriage of Same Sex Couples (Conversion of Civil Partnership) Regulations 2014 where the civil partnership is a convertible Northern Ireland civil partnership as defined by regulation 2 of those Regulations.

(6B) For the purposes of subsection (5)(b), a person is not to be treated as having ceased to be married by reason of the person’s marriage having been converted into a civil partnership under Part 3, 4 or 5 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020.

(7) For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the spouse or contributing civil partner for the tax year beginning with 6 April 2016 or any later tax year.

(8) Section 51ZA contains special rules for cases involving changes in gender.

Category B retirement pension for divorcee or former civil partner

48AA

(1) A person who has been in a marriage that has been dissolved is entitled to a Category B retirement pension by virtue of the contributions of his or her former spouse if—

(a) the person attained pensionable age—

(i) before 6 April 2016, and

(ii) before the marriage was dissolved, and

(b) the former spouse—

(i) attained pensionable age before the marriage was dissolved, and

(ii) satisfied the relevant contribution condition.

(2) But subsection (1) does not confer a right to a Category B retirement pension on—

(a) a man whose former spouse was born before 6 April 1950, or

(b) a woman whose former wife was born before 6 April 1950.

(3) A person who has been in a civil partnership that has been dissolved is entitled to a Category B retirement pension by virtue of the contributions of his or her former civil partner if—

(a) the person attained pensionable age—

(i) before 6 April 2016, and

(ii) before the civil partnership was dissolved, and

(b) the former civil partner—

(i) was born on or after 6 April 1950,

(ii) attained pensionable age before the civil partnership was dissolved, and

(iii) satisfied the condition in paragraph 5A of Schedule 3.

(4) During any period when the person's former spouse or civil partner is alive, a Category B retirement pension payable under this section is payable at the weekly rate specified in paragraph 5 of Part 1 of Schedule 4.

(5) During any period after the person's former spouse or civil partner is dead, a Category B retirement pension payable under this section is payable at the weekly rate of the basic pension specified in section 44(4).

(6) In subsection (1)(b)(ii) “the relevant contribution condition” means—

(a) in a case where the former spouse was born before 6 April 1945, the conditions in paragraph 5 of Schedule 3;

(b) in any other case, the condition in paragraph 5A of Schedule 3.

(7) For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the former spouse or civil partner for the tax year beginning with 6 April 2016 or any later tax year.

(8) A voidable marriage or civil partnership which has been annulled is to be treated for the purposes of this section as if it had been a valid marriage or civil partnership which was dissolved at the date of annulment.

(9) Section 51ZA contains special rules for cases involving changes in gender.

Category B retirement pension for widows and widowers.

48B

(1) A person (“the pensioner”) whose spouse died while they were married is entitled to a Category B retirement pension by virtue of the contributions of his or her spouse if—

(a) the pensioner attained pensionable age—

(i) before 6 April 2016, and

(ii) before the spouse died, and

(b) the spouse satisfied the relevant contribution condition.

(1ZA) But subsection (1) does not confer a right to a Category B retirement pension on—

(a) a man who attained pensionable age before 6 April 2010, or

(b) a woman who attained pensionable age before 6 April 2010 and whose spouse was a woman.

(1ZB) In subsection (1)(b) “the relevant contribution condition” means—

(a) in a case where the spouse—

(i) died before 6 April 2010, or

(ii) died on or after that date having attained pensionable age before that date,

the conditions in paragraph 5 of Schedule 3, and

(b) in any other case, the condition in paragraph 5A of Schedule 3.

(1A) A person (“the pensioner”) whose civil partner died while they were civil partners of each other is entitled to a Category B retirement pension by virtue of the contributions of his or her civil partner if—

(a) the pensioner attained pensionable age—

(i) on or after 6 April 2010 but before 6 April 2016, and

(ii) before the civil partner died, and

(b) the civil partner satisfied the relevant contribution condition.

(1B) In subsection (1A)(b) “the relevant contribution condition” means—

(a) in a case where the deceased civil partner attained pensionable age before 6 April 2010, the conditions in paragraph 5 of Schedule 3, and

(b) in any other case, the condition in paragraph 5A of Schedule 3.

(2) A Category B retirement pension payable by virtue of subsection (1) or (1A) above shall be payable at a weekly rate corresponding to—

(a) the weekly rate of the basic pension, plus

(b) half of the weekly rate of the additional pension,

determined in accordance with the provisions of sections 44 to 45B above and Schedules 4A and 4B below as they apply in relation to a Category A retirement pension, but subject to section 46 above and the modifications in subsection (3) below and section 48C(4) below.

(3) Where the spouse or civil partner died under pensionable age, references in the provisions of sections 44 to 45B above and Schedule 4A below as applied by subsection (2) above to the tax year in which the pensioner attained pensionable age shall be taken as references to the tax year in which the spouse or civil partner died.

(3A) For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the deceased for the tax year beginning with 6 April 2016 or any later tax year.

(4) A woman (“the pensioner”) whose husband died before she attained pensionable age is entitled to a Category B retirement pension by virtue of the contributions of her husband if—

(a) she attained pensionable age before 6 April 2016, and

(b) the condition in subsection (5) is satisfied.

(4A) A man (“the pensioner”) whose wife died before he attained pensionable age is entitled to a Category B retirement pension by virtue of the contributions of his wife if—

(a) he attained pensionable age on or after 6 April 2010 but before 6 April 2016, and

(b) the condition in subsection (5) would have been satisfied on the assumption mentioned in subsection (7).

(5) The condition is that the pensioner—

(a) is entitled (or is treated by regulations as entitled) to a widow’s pension by virtue of section 38 above, and

(b) became entitled to that pension in consequence of the spouse’s death.

(6) A Category B retirement pension payable by virtue of subsection (4) or (4A) above shall be payable—

(a) where the pensioner is a woman, at the same weekly rate as her widow’s pension, and

(b) where the pensioner is a man, at the same weekly rate as that of the pension to which he would have been entitled by virtue of section 38 above on the assumption mentioned in subsection (7) below.

(7) The assumption referred to in subsections (4A) and (6) above is that a man is entitled to a pension by virtue of section 38 above on the same terms and conditions, and at the same rate, as a woman.

(8) Nothing in subsections (4) to (7) above applies in a case where the spouse dies on or after 9 April 2001.

(9) Section 51ZA contains special rules for cases involving changes in gender.

(10) Subsection (11) applies in the case of a pensioner entitled to a Category B retirement pension by virtue of subsection (1) or (1A) whose spouse or civil partner—

(a) attained pensionable age on or after 6 April 2016, and

(b) died after attaining pensionable age.

(11) Where this subsection applies, the amount determined in accordance with subsection (2) as the weekly rate of the additional pension payable to the pensioner must be increased by such percentage as equals the overall percentage by which, had the pension been in payment as from the date when the spouse or civil partner reached pensionable age until the spouse’s or civil partner’s death, that weekly rate would have increased during that period by virtue of orders under section 150 of the Administration Act (annual uprating of benefits).

Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.

48BB

(1) Subsection (2) below applies where a person (“the pensioner”) who attained pensionable age before 6 April 2016 —

(a) was, immediately before attaining that age, entitled to a widowed parent’s allowance in consequence of the death of his or her spouse or civil partner; and

(b) has not following that death married or formed a civil partnership.

(2) The pensioner shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse or civil partner, which shall be payable at the same weekly rate as the widowed parent’s allowance.

(3) Subsections (4) to (10) below apply where a person (“the pensioner”) who attained pensionable age before 6 April 2016 —

(a) was in consequence of the death of his or her spouse or civil partner either—

(i) entitled to a bereavement allowance under section 39B (before that section was repealed) at any time prior to attaining that age, or

(ii) entitled to a widowed parent’s allowance at any time when over the age of 45 (but not immediately before attaining pensionable age); and

(b) has not following that death married or formed a civil partnership.

(4) The pensioner shall be entitled to a Category B retirement pension by virtue of the contributions of the spouse or civil partner.

(5) A Category B retirement pension payable by virtue of subsection (4) above shall be payable at a weekly rate corresponding to the weekly rate of the additional pension determined in accordance with the provisions of sections 44 to 45AA and 45B above and Schedules 4A and 4B below as they apply in relation to a Category A retirement pension, but subject to section 46 above and to the following provisions of this section and the modification in section 48C(4) below.

(6) Where the spouse or civil partner died under pensionable age, references in the provisions of sections 44 to 45AA and 45B above and Schedule 4A below, as applied by subsection (5) above, to the tax year in which the pensioner attained pensionable age shall be taken as references to the tax year in which the spouse or civil partner died.

(7) Where the spouse or civil partner dies after 5th October 2002, the pension payable by virtue of subsection (4) above shall (before making any reduction required by subsection (8) below) be one half of the amount which it would be apart from this subsection.

(8) Where the pensioner was under the age of 55 at the relevant time, the weekly rate of the pension shall be reduced by 7 per cent. of what it would be apart from this subsection multiplied—

(a) by the number of years by which the pensioner’s age at that time was less than 55 (any fraction of a year being counted as a year), or

(b) by ten, if that number exceeds ten.

(9) In subsection (8) above “the relevant time” means—

(a) where the pensioner became entitled to a widowed parent’s allowance in consequence of the death of the spouse or civil partner, the time when the pensioner’s entitlement to that allowance ended; and

(b) otherwise, the time of the spouse’s or civil partner's death.

(10) The amount determined in accordance with subsections (5) to (9) above as the weekly rate of the pension payable to the pensioner by virtue of subsection (4) above shall be increased by such percentage as equals the overall percentage by which, had the pension been in payment as from the date of the spouse’s or civil partner's death until the date when the pensioner attained pensionable age, that weekly rate would have been increased during that period by virtue of any orders under section 150 of the Administration Act (annual up-rating of benefits).

Category B retirement pension: general.

48C

(1) Subject to the provisions of this Act, a person’s entitlement to a Category B retirement pension shall begin on the day on which the conditions of entitlement become satisfied and shall continue for life.

(2) In any case where—

(a) a person would, apart from section 43(1) above, be entitled both to a Category A and to a Category B retirement pension, and

(b) section 47(1) above would apply for the increase of the Category A retirement pension,

section 47(1) above shall be taken as applying also for the increase of the Category B retirement pension, subject to reduction or extinguishment of the increase by the application of section 47(2) above or section 46(5) of the Pensions Act.

(3) In the case of a pensioner whose spouse died on or before 5th October 2002, section 48B(2)(b) above shall have effect with the omission of the words “half of”.

(4) In the application of the provisions of sections 44 to 45B above and Schedules 4A and 4B below by virtue of sections ... 48B(2) or 48BB(5) above, references in those provisions to the pensioner shall be taken as references to the spouse or civil partner.

Category B retirement pension for women.

49

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rate of Category B retirement pension for women.

50

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Category B retirement pension for widows, widowers and surviving civil partners who attained pensionable age before 6 April 2010

51

(1) A person (“the pensioner”) whose spouse died while they were married is entitled to a Category B retirement pension if—

(a) they were both over pensionable age at the time of the death,

(b) the pensioner attained pensionable age before 6 April 2010, and

(2) But subsection (1) does not confer a right to a Category B retirement pension on—

(a) a woman whose husband has died, or

(b) a man whose wife died before 6 April 1979.

(3) In subsection (1)(c) “the relevant contribution condition” means—

(a) in a case where the spouse attained pensionable age before 6 April 2010, the conditions in paragraph 5 of Schedule 3, and

(b) in a case where the spouse attained pensionable age on or after 6 April 2010, the condition in paragraph 5A of Schedule 3.

(4) A person (“the pensioner”) whose civil partner died while they were civil partners of each other is entitled to a Category B retirement pension if—

(a) they were both over pensionable age at the time of the death,

(b) the pensioner attained pensionable age before 6 April 2010, and

(5) In subsection (4)(c) “the relevant contribution condition” means—

(a) in a case where the deceased civil partner attained pensionable age before 6 April 2010, the conditions in paragraph 5 of Schedule 3, and

(b) in a case where the deceased civil partner attained pensionable age on or after 6 April 2010, the condition in paragraph 5A of Schedule 3.

(6) The weekly rate of a person's Category B retirement pension under this section is to be determined in accordance with sections 44 to 45AA and Schedules 4A and 4B as they apply in the case of a Category A retirement pension taking references in those sections to the pensioner as references to the spouse or deceased civil partner.

(7) But in the case of—

(a) a man whose wife dies after 5 October 2002,

(b) a surviving party to a marriage of a same sex couple, or

any amount of additional pension falling to be calculated under subsection (6) is to be halved.

(8) For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the spouse or deceased civil partner for the tax year beginning with 6 April 2016 or any later tax year.

(9) Subject to the provisions of this Act, a person becomes entitled to a Category B retirement pension under this section on the day on which the conditions of entitlement become satisfied and the entitlement continues throughout the person's life.

(10) Section 51ZA contains special rules for cases involving changes in gender.

(11) Subsection (12) applies in the case of a pensioner whose spouse or civil partner—

(a) attained pensionable age on or after 6 April 2016, and

(b) died after attaining pensionable age.

(12) Where this subsection applies, the amount determined in accordance with this section as the weekly rate of the additional pension payable to the pensioner must be increased by such percentage as equals the overall percentage by which, had the pension been in payment as from the date when the spouse or civil partner reached pensionable age until the spouse’s or civil partner’s death, that weekly rate would have increased during that period by virtue of orders under section 150 of the Administration Act (annual uprating of benefits).

Special provision for married person whose spouse changed gender

51ZA

(1) Section 48A(2)(b) does not prevent a woman from being entitled to a Category B retirement pension under that section in a case where—

(a) her spouse is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b) the marriage subsisted before the time when that certificate was issued.

(2) Section 48AA(2)(b) does not prevent a woman from being entitled to a Category B retirement pension under that section in a case where—

(a) her former spouse was, at the time the marriage was dissolved, a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b) the marriage subsisted before the time when that certificate was issued.

(3) Section 48B(1ZA)(b) does not prevent a woman from being entitled to a Category B retirement pension under that section in a case where—

(a) her dead spouse was, at the time of death, a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b) the marriage subsisted before the time when that certificate was issued,

and in such a case the reference in section 48B(1ZB)(a)(ii) to the spouse having attained pensionable age before 6 April 2010 is to be read as a reference to the spouse having been born before 6 April 1945.

(4) Section 51(1) does not confer a right to a Category B retirement pension on a woman if—

(a) her dead spouse was, at the time of death, a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b) the marriage subsisted before the time when that certificate was issued.

Special provision for married people.

51A

(1) This section has effect where, apart from section 43(1) above, a married person or civil partner would be entitled both—

(a) to a Category A retirement pension, and

(b) to a Category B retirement pension by virtue of the contributions of the other party to the marriage or civil partnership.

(2) If by reason of a deficiency of contributions the basic pension in the Category A retirement pension falls short of the weekly rate specified in Schedule 4, Part I, paragraph 5, that basic pension shall be increased by the lesser of—

(a) the amount of the shortfall, or

(b) the amount of the weekly rate of the Category B retirement pension.

(3) This section does not apply in any case where both parties to the marriage attained pensionable age before 6th April 1979

Special provision for surviving spouses.

52

(1) This section has effect where, apart from section 43(1) above, a person would be entitled both—

(a) to a Category A retirement pension; and

(b) to a Category B retirement pension by virtue of the contributions of a spouse or civil partner who has died.

(2) If by reason of a deficiency of contributions the basic pension in the Category A retirement pension falls short of the full amount, that basic pension shall be increased by the lesser of—

(a) the amount of the shortfall, or

(b) the amount of the basic pension in the rate of the Category B retirement pension,

“full amount” meaning for this purpose the sum specified in section 44(4) above as the weekly rate of the basic pension in a Category A retirement pension.

(3) If the additional pension in the Category A retirement pension falls short of the maximum amount specified in regulations, that additional pension shall be increased by the lesser of—

(a) the amount of the shortfall, or

(b) the amount of the additional pension in the Category B retirement pension.

(3A) In subsection (3) the references to additional pension in a Category A or Category B retirement pension do not include any amount of additional pension attributable to units of additional pension.

(3B) If an amount of additional pension in the Category B retirement pension is attributable to units of additional pension, the additional pension in the Category A retirement pension is increased by that amount (in addition to any increase under subsection (3)).

(4) This section does not apply in any case where the death of the wife or husband, as the case may be, occurred before 6th April 1979 and the surviving spouse had attained pensionable age before that date.

Special provision for married women.

53

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Category A and Category B retirement pensions: supplemental provisions.

54

(1) Regulations may provide that in the case of a person of any prescribed description who—

(a) has become entitled to a Category A or Category B retirement pension ... ; and

(b) elects in such manner and in accordance with such conditions as may be prescribed that the regulations shall apply in his case,

this Part of this Act shall have effect as if that person had not become entitled to such a retirement pension or to a shared additional pension.

(2) Regulations under subsection (1) above may make such modifications of the provisions of this Part of this Act, or of those of Chapter II of Part I of the Social Security Act 1998 as those provisions apply in a case where a person makes an election under the regulations, as may appear to the Secretary of State necessary or expedient.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Pension increase or lump sum where entitlement to retirement pension is deferred

55

(1) Where a person’s entitlement to a Category A or Category B retirement pension is deferred, Schedule 5 to this Act has effect.

(2) In that Schedule—

paragraph A1 makes provision enabling an election to be made where the pensioner’s entitlement is deferred

paragraphs 1 to 3 make provision about increasing pension where the pensioner’s entitlement is deferred

paragraphs 3A and 3B make provision about lump sum payments where the pensioner’s entitlement is deferred

paragraph 3C makes provision enabling an election to be made where the pensioner’s deceased spouse or civil partner has deferred entitlement

paragraphs 4 to 7 make provision about increasing pension where the pensioner’s deceased spouse or civil partner has deferred entitlement

paragraphs 7A and 7B make provision about lump sum payments where the pensioner’s deceased spouse or civil partner has deferred entitlement

paragraphs 7C to 9 make supplementary provision.

(3) For the purposes of this Act a person’s entitlement to a Category A or Category B retirement pension is deferred if and so long as that person—

(a) does not become entitled to that pension by reason only of not satisfying the conditions of section 1 of the Administration Act (entitlement to benefit dependent on claim), or

(b) in consequence of an election under section 54(1), falls to be treated as not having become entitled to that pension,

and, in relation to any such pension, “period of deferment” shall be construed accordingly.

Shared additional pension

Shared additional pension because of an old state scheme pension credit

55A

(1) A person is entitled to a shared additional pension under this section if—

(a) the person attained pensionable age before 6 April 2016, and

(b) the person is entitled to an old state scheme pension credit.

(2) A person’s entitlement to a shared additional pension under this section shall continue throughout his life.

(3) The weekly rate of a shared additional pension under this section shall be the appropriate weekly amount, unless the pensioner’s entitlement to the old state scheme pension credit arose before the final relevant year, in which case it shall be that amount multiplied by the relevant revaluation percentage.

(4) The appropriate weekly amount for the purposes of subsection (3) above is the weekly rate, expressed in terms of the valuation day, at which the cash equivalent, on that day, of the pensioner’s entitlement, or prospective entitlement, to the shared additional pension is equal to the old state scheme pension credit.

(5) The relevant revaluation percentage for the purposes of that subsection is the percentage specified, in relation to earnings factors for the tax year in which the entitlement to the old state scheme pension credit arose, by the last order under section 148 of the Administration Act to come into force before the end of the final relevant year.

(6) The Secretary of State may by regulations make provision about the calculation and verification of cash equivalents for the purposes of this section.

(6A) The power conferred by subsection (6) above includes power to provide—

(a) for calculation or verification in such manner as may be approved by or on behalf of the Government Actuary, and

(b) for things done under the regulations to be required to be done in accordance with guidance from time to time prepared by a person prescribed by the regulations.

(7) In this section—

“final relevant year” means the tax year immediately preceding that in which the pensioner attains pensionable age;

“old state scheme pension credit” means a credit under section 49(1)(b) of the Welfare Reform and Pensions Act 1999 (credit for the purposes of this Part of this Act);

“valuation day” means the day on which the pensioner becomes entitled to the old state scheme pension credit.

Shared additional pension because of a new state scheme pension credit

55AA

(1) A person is entitled to a shared additional pension under this section if—

(a) the person reached pensionable age before 6 April 2016, and

(b) the person is entitled to a new state scheme pension credit.

(2) A person's entitlement to a shared additional pension under this section continues throughout his or her life.

(3) The weekly rate of a shared additional pension under this section is equal to the amount of the new state scheme pension credit.

(4) In this section “new state scheme pension credit” means a credit under section 49A(2)(b) of the Welfare Reform and Pensions Act 1999.

55B

(1) The weekly rate of a shared additional pension shall be reduced as follows in any case where—

(a) the pensioner has become subject to an old state scheme pension debit, and

(b) the debit is to any extent referable to the pension.

(2) If the pensioner became subject to the debit in or after the final relevant year, the weekly rate of the pension shall be reduced by the appropriate weekly amount.

(3) If the pensioner became subject to the debit before the final relevant year, the weekly rate of the additional pension shall be reduced by the appropriate weekly amount multiplied by the relevant revaluation percentage.

(4) The appropriate weekly amount for the purposes of subsections (2) and (3) above is the weekly rate, expressed in terms of the valuation day, at which the cash equivalent, on that day, of the pension mentioned in subsection (5) below is equal to so much of the debit as is referable to the shared additional pension.

(5) The pension referred to above is a notional pension for the pensioner by virtue of section 55A or 55AA (as the case may be) which becomes payable on the later of—

(a) his attaining pensionable age, and

(b) the valuation day.

(6) For the purposes of subsection (3) above, the relevant revaluation percentage is the percentage specified, in relation to earnings factors for the tax year in which the pensioner became subject to the debit, by the last order under section 148 of the Administration Act to come into force before the end of the final relevant year.

(7) The Secretary of State may by regulations make provision about the calculation and verification of cash equivalents for the purposes of this section.

(7A) The power conferred by subsection (7) above includes power to provide—

(a) for calculation or verification in such manner as may be approved by or on behalf of the Government Actuary, and

(b) for things done under the regulations to be required to be done in accordance with guidance from time to time prepared by a person prescribed by the regulations.

(8) In this section—

“final relevant year” means the tax year immediately preceding that in which the pensioner attains pensionable age;

“old state scheme pension debit”, means a debit under section 49(1)(a) of the Welfare Reform and Pensions Act 1999 (debit for the purposes of this Part of this Act);

“valuation day” means the day on which the pensioner became subject to the state scheme pension debit.

Pension increase or lump sum where entitlement to shared additional pension is deferred

55C

(1) Where a person’s entitlement to a shared additional pension is deferred, Schedule 5A to this Act has effect.

(2) In that Schedule—

paragraph 1 makes provision enabling an election to be made where the person’s entitlement is deferred

paragraphs 2 and 3 make provision about increasing pension where the person’s entitlement is deferred

paragraphs 4 and 5 make provision about lump sum payments where the person’s entitlement is deferred.

(3) For the purposes of this Act, a person’s entitlement to a shared additional pension is deferred—

(a) where he would be entitled to a Category A or Category B retirement pension but for the fact that his entitlement is deferred, if and so long as his entitlement to such a pension is deferred, and

(b) otherwise, if and so long as he does not become entitled to the shared additional pension by reason only of not satisfying the conditions of section 1 of the Administration Act (entitlement to benefit dependent on claim),

and, in relation to a shared additional pension, “period of deferment” shall be construed accordingly.

Child’s special allowance

Child’s special allowance - existing beneficiaries.

56

(1) Subject to the provisions of this Act ... , a woman whose marriage has been terminated by divorce shall be entitled to a child’s special allowance at the weekly rate specified in Schedule 4, Part I, paragraph 6, if—

(a) the husband of that marriage is dead and satisfied the contribution condition for a child’s special allowance specified in Schedule 3, Part I, paragraph 6; and

(b) she is entitled to child benefit in respect of a child and either—

(i) she was so entitled immediately before that husband’s death; or

(ii) in such circumstances as may be prescribed, he was then so entitled; and

(i) that husband had before his death been contributing at not less than the prescribed weekly rate to the cost of providing for that child; or

(ii) at the date of that husband’s death she was entitled, under an order of a court, trust or agreement which she has taken reasonable steps to enforce, to receive (whether from that husband or from another person) payments in respect of that child at not less than that rate provided or procured by that husband.

(2) A child’s special allowance shall not be payable to a woman—

(a) for any period after her remarriage; or

(b) for any period during which she and a man to whom she is not married are living together as husband and wife.

(3) Where, apart from this subsection, a person is entitled to receive, in respect of a particular child, payment of an amount by way of a child’s special allowance, that amount shall not be payable unless one of the conditions specified in subsection (4) below is satisfied.

(4) Those conditions are—

(a) that the beneficiary would be treated for the purposes of Part IX of this Act as having the child living with him; or

(b) that the requisite contributions are being made to the cost of providing for the child.

(5) The condition specified in subsection (4)(b) above is to be treated as satisfied if, but only if—

(a) such contributions are being made at a weekly rate not less than the amount referred to in subsection (3) above—

(i) by the beneficiary; or

(ii) where the beneficiary is one of two spouses residing together, by them together; and

(b) except in prescribed cases, the contributions are over and above those required for the purpose of satisfying section 143(1)(b) below.

(6) A child’s special allowance shall not be payable for any period after 5th April 1987 except to a woman who immediately before 6th April 1987—

(a) satisfied the conditions set out in paragraphs (a) to (c) of subsection (1) above; and

(b) was not barred from payment of the allowance for either of the reasons mentioned in subsection (2) above,

and who has so continued since 6th April 1987.

Provisions relating to unemployment benefit, sickness benefit and invalidity benefit

Determination of days for which benefit is payable.

57

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Incapacity for work: work as councillor to be disregarded.

58

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Invalidity benefit—disqualifications etc.

Invalidity benefit— disqualifications etc.

59

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Complete or partial failure to satisfy contribution conditions

Complete or partial failure to satisfy contribution conditions.

60

(1) Subject to the provisions of this section, regulations may provide for persons to be entitled to any of the following benefits, namely—

(a) a widowed mother’s allowance,

(aa) a widowed parent’s allowance,

(ab) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) a widow’s pension,

(d) a Category B retirement pension,

in cases where the first contribution condition specified in relation to that benefit in paragraph 5 of Schedule 3 to this Act is satisfied and the second contribution condition so specified is not.

(2) Subject to subsection (8) below, in any case where—

(a) an employed earner who is married or a civil partner dies as a result of—

(i) a personal injury of a kind mentioned in section 94(1) below, or

(ii) a disease or injury such as is mentioned in section 108(1) below, and

(b) the contribution conditions are not wholly satisfied in respect of the employed earner,

those conditions shall be taken to be satisfied for the purposes of the entitlement of the employed earner’s widow, widower or surviving civil partner to any of the benefits specified in subsection (3) below.

(3) The benefits referred to in subsection (2) above are the following—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) a widowed mother’s allowance;

(ba) a widowed parent’s allowance;

(bb) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d) a Category B retirement pension payable by virtue of section 48B or 48BB above.

(4) Subject to subsection (7) below, regulations under subsection (1) above shall provide for benefit payable by virtue of any such regulations to be payable at a rate, or to be of an amount, less than that which would be applicable under this Part of this Act had both of the relevant contribution conditions been fully satisfied.

(5) Subject to subsection (7) below, the rate or amount prescribed by regulations under subsection (1) above may vary with the extent to which the relevant contribution conditions are satisfied (and may be nil).

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) Regulations may provide that where—

(a) a person is entitled by virtue of subsection (1) above to a Category A or Category B retirement pension consisting only of the additional pension with no basic pension, and

(b) that retirement pension, and any graduated retirement benefit to which he may be entitled, together amount to less than the prescribed rate,

that person’s entitlement as respects that retirement pension shall be satisfied either altogether or for a prescribed period by the making of a single payment of the prescribed amount.

(8) Subsection (2) above only has effect where the employed earner’s death occurred on or after 11th April 1988.

(9) References in this section to a Category A or Category B retirement pension do not include one to which Schedule 3, Part I, paragraph 5A applies.

Failure to satisfy contribution condition in paragraph 5A of Schedule 3

60A

(1) Subsection (2) below applies if the contribution condition in Schedule 3, Part I, paragraph 5A is not satisfied in relation to a benefit to which that paragraph applies.

(2) A person who would have been entitled to the benefit had the condition been satisfied shall nevertheless be entitled to a prescribed proportion of that benefit in respect of each of the years of the contributor's working life that falls within subsection (3) below.

(3) A year of the contributor's working life falls within this subsection if it is a year in relation to which the requirements in paragraph 5A(2)(a) and (b) of Part I of Schedule 3 are satisfied.

(4) “The contributor” means the person by whom the condition is to be satisfied.

(5) In any case where—

(a) an employed earner who is married or a civil partner dies on or after 6th April 2010 as a result of—

(i) a personal injury of a kind mentioned in section 94(1) below, or

(ii) a disease or injury such as is mentioned in section 108(1) below, and

(b) the contribution condition specified in Schedule 3, Part I, paragraph 5A is not satisfied in respect of the employed earner,

that condition shall be taken to be satisfied for the purposes of the entitlement of the employed earner's widow, widower or surviving civil partner to a Category B retirement pension payable by virtue of section 48B.

(6) In subsections (1) to (3) any reference—

(a) to the contribution condition in Schedule 3, Part I, paragraph 5A, or

(b) to the requirements of paragraph 5A(2)(a) and (b),

includes a reference to that condition or those requirements as modified by virtue of paragraph 5A(4).

Exclusion of increase of benefit for failure to satisfy contribution condition.

61

(1) A Category A or Category B retirement pension which is payable by virtue of section 60(1) above and a widowed mother’s allowance or widowed parent’s allowance which is so payable shall not be increased under section 47(1) above or under Part IV below ... if the pension or allowance contains no basic pension in consequence of a failure to satisfy a contribution condition.

(2) Where a person is entitled to short-term incapacity benefit at a rate determined under section 30B(3) above and the retirement pension by reference to which the rate of the benefit is determined—

(a) would have been payable only by virtue of section 60 above, and

(b) would, in consequence of a failure to satisfy a contribution condition, have contained no basic pension,

the benefit shall not be increased under section 47(1) above or under Part IV below ...

Shortfall in contributions: people with units of additional pension

61ZA

(1) This section applies to a person who has one or more units of additional pension if the person—

(a) is not entitled to a Category A retirement pension, but

(b) would be entitled to a Category A retirement pension if the relevant contribution conditions were satisfied.

(2) The relevant contribution conditions are to be taken to be satisfied for the purposes of the person's entitlement to a Category A retirement pension.

(3) But where a person is entitled to a Category A retirement pension because of this section, the only element of that pension to which the person is so entitled is the additional pension attributable to the units of additional pension.

(4) For units of additional pension, see section 14A.

Shortfall in contributions: people whose dead spouse had units of additional pension

61ZB

(1) This section applies to a person whose spouse or civil partner died with one or more units of additional pension if the person—

(a) is not entitled to a Category B retirement pension as a result of the death, but

(b) would be entitled to a Category B retirement pension as a result of the death if the relevant contribution conditions were satisfied.

(2) The relevant contribution conditions are to be taken to be satisfied for the purposes of the person's entitlement to that Category B retirement pension.

(3) But where a person is entitled to a Category B retirement pension because of this section, the only element of that pension to which the person is so entitled is the additional pension attributable to the units of additional pension.

(4) For units of additional pension, see section 14A.

Entitlement to more than one pension: sections 61ZA and 61ZB

61ZC

(1) Section 43 does not prevent a person from being entitled for the same period to both—

(a) a Category A retirement pension because of section 61ZA, and

(b) one Category B retirement pension.

(2) Section 43 does not prevent a person from being entitled for the same period to both—

(a) a Category A retirement pension, and

(b) one Category B retirement pension because of section 61ZB (or, if there is more than one such Category B retirement pension, the most favourable of them).

(3) Accordingly—

(a) in section 43(2)(a) the reference to “a Category A or a Category B retirement pension”, in a case in which subsection (1) or (2) of this section applies, includes “a Category A and a Category B retirement pension”,

(b) in sections 43(3)(a) and (aa), 51A and 52 “Category A retirement pension” does not include a pension to which a person is entitled because of section 61ZA, and

(c) in sections 43(3)(a) and 52 “Category B retirement pension” does not include a pension to which a person is entitled because of section 61ZB.

Contributions paid in error

61A

(1) This section applies in the case of any individual if—

(a) the individual has paid amounts by way of primary Class 1 contributions which, because the individual was not an employed earner, were paid in error, and

(b) prescribed conditions are satisfied.

(2) Regulations may, where—

(a) this section applies in the case of any individual, and

(b) the Inland Revenue are of the opinion that it is appropriate for the regulations to apply to the individual,

provide for entitlement to, and the amount of, additional pension to be determined as if the individual had been an employed earner and, accordingly, those contributions had been properly paid.

(3) The reference in subsection (2) above to additional pension is to additional pension for the individual or the individual’s spouse or civil partner falling to be calculated under section 45 above for the purposes of—

(a) Category A retirement pension,

(b) Category B retirement pension for widows, widowers or surviving civil partners (payable by virtue of section 48B or 48BB above),

(ca) widowed parent’s allowance, and

(d) incapacity benefit (except in transitional cases).

(4) Regulations may, where—

(a) this section applies in the case of any individual, and

(b) the Inland Revenue are of the opinion that it is appropriate for regulations made by virtue of section 4(8) of the Social Security (Incapacity for Work) Act 1994 (provision during transition from invalidity benefit to incapacity benefit for incapacity benefit to include the additional pension element of invalidity pension) to have the following effect in the case of the individual,

provide for the regulations made by virtue of that section to have effect as if, in relation to the provisions in force before the commencement of that section with respect to that additional pension element, the individual had been an employed earner and, accordingly, the contributions had been properly paid.

(5) Where such provision made by regulations as is mentioned in subsection (2) or (4) above applies in respect of any individual, regulations under paragraph 8(1)(m) of Schedule 1 to this Act may not require the amounts paid by way of primary Class 1 contributions to be repaid.

(6) Regulations may provide, where—

(a) such provision made by regulations as is mentioned in subsection (2) or (4) above applies in respect of any individual,

(b) prescribed conditions are satisfied, and

(c) any amount calculated by reference to the contributions in question has been paid in respect of that individual by way of minimum contributions under section 43 of the Pension Schemes Act 1993 (contributions to personal pension schemes),

for that individual to be treated for the purposes of that Act as if that individual had been an employed earner and, accordingly, the amount had been properly paid.

Graduated retirement benefit

Graduated retirement benefit.

62

(1) So long as sections 36 and 37 of the National Insurance Act 1965 (graduated retirement benefit) continue in force by virtue of regulations made under Schedule 3 to the Social Security (Consequential Provisions) Act 1975 or under Schedule 3 to the Consequential Provisions Act, regulations may make provision—

(a) for amending section 36(2) of the National Insurance Act 1965 (value of unit of graduated contributions) so that the value is the same for women as it is for men and for replacing section 36(4) of that Act (increase of graduated retirement benefit in cases of deferred retirement) with provisions corresponding to those of paragraphs A1 to 3B and 7C of Schedule 5 to this Act;

(aa) for amending section 36(7) of that Act (persons to be treated as receiving nominal retirement pension) so that where a person has claimed a Category A or Category B retirement pension but—

(i) because of an election under section 54(1) above, or

(ii) because he has withdrawn his claim for the pension,

he is not entitled to such a pension, he is not to be treated for the purposes of the preceding provisions of that section as receiving such a pension at a nominal weekly rate;

(ab) for extending section 37 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to civil partners and their late civil partners and for that section (except subsection (5)) so to apply as it applies to women and their late husbands;

(ac) for extending section 37 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to civil partners and their late civil partners who attain pensionable age before 6th April 2010 and for that section (except subsection (5)) so to apply as it applies to men and their late wives;

(ad) for extending section 37 of that Act (increase of woman's retirement pension by reference to her late husband's graduated retirement benefit) to—

(i) men and their late husbands, and

(ii) women and their late wives,

and for that section (except subsection (5)) so to apply as it applies to women and their late husbands;

(ae) for extending section 37 of that Act (increase of woman's retirement pension by reference to her late husband's graduated retirement benefit) to—

(i) men and their late husbands, and

(ii) women and their late wives,

who attained pensionable age before 6th April 2010 and for that section (except subsection (5)) so to apply as it applies to men and their late wives;

(b) for extending section 37 of that Act (increase of woman’s retirement pension by reference to her late husband’s graduated retirement benefit) to men and their late wives and for that section (except subsection (5)) so to apply as it applies to women and their late husbands;

(c) for amending that section in order to make provisions corresponding to those of paragraphs 3C, 4(1) and (1A) and 7A to 7C of Schedule 5 to this Act enabling a widowed person or surviving civil partner to elect to receive a lump sum, rather than an increase in the weekly rate of retirement pension, in respect of the graduated retirement benefit of his or her deceased spouse or civil partner.

(2) This section is without prejudice to any power to modify the said sections 36 and 37 conferred by Schedule 3 to the Consequential Provisions Act.

(3) In relevant gender change cases, women and their late wives are to be treated for the purposes of sections 36 and 37 of the National Insurance Act 1965 in the same way as women and their late husbands.

(4) For that purpose “relevant gender change case”, in relation to a woman (“the pensioner”) and her late wife, means a case where—

(a) the late wife was, at the time of her death, a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b) the marriage of the pensioner and her late wife subsisted before the time when the certificate was issued.

Part III — Non-Contributory Benefits

Descriptions of non-contributory benefits.

63

Non-contributory benefits under this Part of this Act are of the following descriptions, namely—

(a) attendance allowance;

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d) disability living allowance;

(e) guardian’s allowance;

(f) retirement pensions of the following categories—

(i) Category C, payable in certain cases to a widow whose husband was over pensionable age on 5 July 1948 or to a woman whose marriage to a husband who was over pensionable age on that date was terminated otherwise than by his death (with increase for adult ... dependants), and

(ii) Category D, payable to persons over the age of 80;

(g) age addition payable, in the case of persons over the age of 80, by way of increase of a retirement pension of any category under this Act or of some other pension or allowance from the Secretary of State.

Attendance allowance

Entitlement.

64

(1) A person shall be entitled to an attendance allowance if he has attained pensionable age, he is not entitled to an allowance within subsection (1A) and he satisfies either—

(a) the condition specified in subsection (2) below (“the day attendance condition”), or

(b) the condition specified in subsection (3) below (“the night attendance condition”),

and prescribed conditions as to residence and presence in Great Britain.

(1A) The following allowances are within this subsection—

(a) personal independence payment;

(aa) adult disability payment;

(b) the care component of a disability living allowance.

(d) the care component of Scottish adult disability living allowance.

(2) A person satisfies the day attendance condition if he is so severely disabled physically or mentally that, by day, he requires from another person either—

(a) frequent attention throughout the day in connection with his bodily functions, or

(b) continual supervision throughout the day in order to avoid substantial danger to himself or others.

(3) A person satisfies the night attendance condition if he is so severely disabled physically or mentally that, at night,—

(a) he requires from another person prolonged or repeated attention in connection with his bodily functions, or

(b) in order to avoid substantial danger to himself or others he requires another person to be awake for a prolonged period or at frequent intervals for the purpose of watching over him.

(4) Circumstances may be prescribed in which a person is to be taken to satisfy or not to satisfy such of the conditions mentioned in subsections (2) and (3) above as may be prescribed.

Period and rate of allowance.

65

(1) Subject to the following provisions of this Act, the period for which a person is entitled to an attendance allowance shall be—

(a) a period throughout which he has satisfied or is likely to satisfy the day or the night attendance condition or both; and

(b) a period preceded immediately, or within such period as may be prescribed, by one of not less than 6 months throughout which he satisfied, or is likely to satisfy, one or both of those conditions.

(2) For the purposes of subsection (1) above a person who suffers from renal failure and is undergoing such form of treatment as may be prescribed shall, in such circumstances as may be prescribed, be deemed to satisfy or to be likely to satisfy the day or the night attendance condition or both.

(3) The weekly rate of the attendance allowance payable to a person for any period shall be the higher rate specified in Schedule 4, Part III, paragraph 1, if both as regards that period and as regards the period of 6 months mentioned in subsection (1)(b) above he has satisfied or is likely to satisfy both the day and the night attendance conditions, and shall be the lower rate in any other case.

(4) A person shall not be entitled to an attendance allowance for any period preceding the date on which he makes or is treated as making a claim for it.

(5) Notwithstanding anything in subsection (4) above, provision may be made by regulations for a person to be entitled to an attendance allowance for a period preceding the date on which he makes or is treated as making a claim for it if such an allowance has previously been paid to or in respect of him.

(6) Except in so far as regulations otherwise provide and subject to section 66(1) below—

(a) a claim for an attendance allowance may be made during the period of 6 months immediately preceding the period for which the person to whom the claim relates is entitled to the allowance; and

(b) an award may be made in pursuance of a claim so made, subject to the condition that, throughout that period of 6 months, that person satisfies—

(i) both the day and the night attendance conditions, or

(ii) if the award is at the lower rate, one of those conditions.

(7) A person to whom either Regulation (EC) No 1408/71 or Regulation /(EC) No 883/2004 applies shall not be entitled to an attendance allowance for a period unless during that period the United Kingdom is competent for payment of sickness benefits in cash to the person for the purposes of Chapter 1 of Title III of the Regulation in question.

Attendance allowance for the terminally ill.

66

(1) If a terminally ill person makes a claim expressly on the ground that he is such a person, then—

(a) he shall be taken—

(i) to satisfy, or to be likely to satisfy, both the day attendance condition and the night attendance condition for so much of the period for which he is terminally ill as does not fall before the date of the claim; and

(ii) to have satisfied those conditions for the period of 6 months immediately preceding the date of the claim or, if later, the first date on which he is terminally ill (so however that no allowance shall be payable by virtue of this sub-paragraph for any period preceding that date); and

(b) the period for which he is entitled to attendance allowance shall be so much of the period for which he is terminally ill as does not fall before the date of the claim.

(2) For the purposes of subsection (1) above—

(a) a person is “terminally ill” at any time if at that time he suffers from a progressive disease and his death in consequence of that disease can reasonably be expected within 12 months; and

(b) where a person purports to make a claim for an attendance allowance by virtue of that subsection on behalf of another, that other shall be regarded as making the claim, notwithstanding that it is made without his knowledge or authority.

Exclusions by regulation.

67

(1) Regulations may provide that, in such circumstances, and for such purposes as may be prescribed, a person who is, or is treated under the regulations as, undergoing treatment for renal failure in a hospital or other similar institution otherwise than as an in-patient shall be deemed not to satisfy or to be unlikely to satisfy the day attendance condition or the night attendance condition, or both of them.

(2) Regulations may provide that an attendance allowance shall not be payable in respect of a person for a period when he is a resident of a care home in circumstances in which any of the costs of any qualifying services provided for him are borne out of public or local funds under a specified enactment.

(3) The reference in subsection (2) to a care home is to an establishment that provides accommodation together with nursing or personal care.

(4) The following are qualifying services for the purposes of subsection (2)—

(a) accommodation,

(b) board, and

(5) The reference in subsection (2) to a specified enactment is to an enactment which is, or is of a description, specified for the purposes of that subsection by regulations.

(6) The power to specify an enactment for the purposes of subsection (2) includes power to specify it only in relation to its application for a particular purpose.

(7) In this section, “enactment” includes an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament.

Severe disablement allowance

Entitlement and rate.

68

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

69

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Carer’s allowance

Carer’s allowance.

70

(1) A person shall be entitled to a carer’s allowance for any day on which he is engaged in caring for a severely disabled person if—

(a) he is regularly and substantially engaged in caring for that person;

(b) he is not gainfully employed; and

(c) the severely disabled person is either such relative of his as may be prescribed or a person of any such other description as may be prescribed.

Reading this document does not replace reading the official text published on legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. We assume no responsibility for any inaccuracies arising from the conversion of the original CLML XML to this format.

This text is published under legislation.gov.uk's own terms of reuse, not a Legalize or public-domain licence. legislation.gov.uk
Open Government Licence v3.0 (attribution required)
© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.

Social Security Contributions and Benefits Act 1992

Deemed earnings factors: 2010-11 onwards

44B

Earnings factor credits

44C

The additional pension in a Category A retirement pension.

45

Effect of working families' tax credit and disabled person's tax credit on earnings factor

45AA

Effect of family credit and disability working allowance on earnings factor

45A

Reduction of additional pension in Category A retirement pension: pension sharing.

45B

Modifications of section 45 for calculating the additional pension in certain benefits.

46

Increase of Category A retirement pension for invalidity.

47

Use of former spouse’s contributions.

48

Category B retirement pension for married person or civil partner

48A

Category B retirement pension for divorcee or former civil partner

48AA

Category B retirement pension for widows and widowers.

48B

Category B retirement pension: entitlement by reference to benefits under section 39A or 39B.

48BB

Category B retirement pension: general.

48C

Category B retirement pension for women.

49

Rate of Category B retirement pension for women.

50

Category B retirement pension for widows, widowers and surviving civil partners who attained pensionable age before 6 April 2010

51

Special provision for married person whose spouse changed gender

51ZA

Special provision for married people.

51A

Special provision for surviving spouses.

52

Special provision for married women.

53

Category A and Category B retirement pensions: supplemental provisions.

54

Pension increase or lump sum where entitlement to retirement pension is deferred

55

Shared additional pension

Shared additional pension because of an old state scheme pension credit

55A

Shared additional pension because of a new state scheme pension credit

55AA

Reduction of shared additional pension: pension sharing.

55B

Pension increase or lump sum where entitlement to shared additional pension is deferred

55C

Child’s special allowance

Child’s special allowance - existing beneficiaries.

56

Provisions relating to unemployment benefit, sickness benefit and invalidity benefit

Determination of days for which benefit is payable.

57

Incapacity for work: work as councillor to be disregarded.

58

Invalidity benefit—disqualifications etc.

Invalidity benefit— disqualifications etc.

59

Complete or partial failure to satisfy contribution conditions

Complete or partial failure to satisfy contribution conditions.

60

Failure to satisfy contribution condition in paragraph 5A of Schedule 3

60A

Exclusion of increase of benefit for failure to satisfy contribution condition.

61

Shortfall in contributions: people with units of additional pension

61ZA

Shortfall in contributions: people whose dead spouse had units of additional pension

61ZB

Entitlement to more than one pension: sections 61ZA and 61ZB

61ZC