Synopsis: The graduated state pension will become payable to the surviving spouse of a same sex married couple.
Date posted: Thursday, January 30, 2014
The Social Security (Graduated Retirement Benefit)(Married Same Sex Couples) Regulations 2014 (SI 76/2014) have been issued.
The Regulations are made as a consequence of the Marriage (Same Sex Couples) Act 2013 and extend the National Insurance Act 1965 to surviving same sex spouses. The Regulations permit the surviving same sex spouse to inherit the deceased spouses graduated retirement benefit under the same circumstances as currently apply to widows, widowers and surviving civil partners.
The Regulations come into force on 13th March 2014.
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