If you die in service and you are an active member of the Firefighters’ Pension Scheme 1992 (FPS 1992) a lump sum death grant of two times your pensionable pay will be payable to your spouse or civil partner, provided they were not living apart from you at the time of death. If you were not living with your spouse or civil partner the payment would be made to your personal representative.
If you are working part-time, the pensionable pay used to calculate your lump sum death grant would be at your part-time rate.
The lump sum death grant is paid free of tax if it is paid to your spouse or civil partner. If the payment is paid to your personal representative it may be subject to Inheritance Tax depending on the size of your estate.