Case study

GAD expertise examines the differences in survivor benefits for pension schemes

Analysis of pensions for same sex and opposite sex couples.

Different & same sex couples

We looked at the differences in survivor benefits for same sex and opposite sex couples in both private sector and public service schemes. GAD was commissioned by HM Treasury and the Department for Work and Pensions to carry out the analysis.

Different groups

This followed the introduction of the Marriage (Same Sex Couple) Act 2013. It required the government to review the differences in survivor benefits in occupational pension schemes between different groups and the cost and other implications of eliminating those differences. GAD established a methodology to enable the government to conduct the review within the necessary timeframe.

Compare and contrast

The review looked at differences in survivor benefits from occupational pension schemes between:

  • same sex widows and opposite sex widows
  • same sex widowers and opposite sex widowers
  • opposite sex widows and opposite sex widowers
Same sex couple

Projected costs

We estimated the capitalised cost of removing these differences in the public service pension schemes was around £2.9 billion and the cost to private sector schemes was estimated at £0.4 billion. The full report on the Review of survivor benefits in occupational pension schemes is available online.

Published 24 June 2019