Marriage (Same Sex Couples) Act 2013: Pensions Impact

Although the Act permitting same-sex marriage has received Royal Assent, most of it is not yet in force, and the Government announced that the first same-sex marriage is unlikely to take place before summer 2014.

For pension purposes the Act treats spouses in same-sex marriages in essentially the same way as civil partners. Detailed provisions relating to state pension treat a same-sex partner as a husband/widower (with some exceptions in relation to gender reassignment). GMPs are the same as for civil partners, i.e. based on a widower's benefit.

One section which is already in force is section 16, which requires the Secretary of State to review the restriction in the Equality Act 2010 requiring pensions to be paid to civil partners (and in future to same-sex spouses) only in relation to service...