Where the member is commuting an Annual Compensation Payment (ACP), the lump sum payable is the result of the following formula:

Trivial Commutation Lump Sum = ACP x Factor

Where:

ACP is the annual rate of compensation payment that would otherwise be put into payment under the CSCS(NI) rules.

Factor is the dependant's pension factor taken from Table P1TCCL1 (Table 1-502 in the consolidated factors workbook), based on the member's actual pension age (which will normally be 60 but may be 55 for some members). The table applies to both male and female members - i.e. the factors are unisex.

There is no attaching contingent spouse's benefit.

This applies to members who have the option to commute and also 2002 optants out, 1972 optants and persons who have a partnership pension account for whom the commutation is automatic.