3.4.11 PBBP - qualification & payability
PBBP is a payment to the surviving partner of a deceased PBS member who did not make their claim for PBS before their death. PBBP recognises that members of a couple generally plan their financial future to include a pension bonus for the deceased person. It provides a payment that recognises bereavement, in that it helps the surviving member of a couple to adjust to their changed financial circumstances following the death of their partner.
For PBBP to be payable, the death of the PBS member must have occurred on or after 1 January 2008.
Like PBS, PBBP fits the definition of a 'social security payment' in SSAct section 23.
Like PBS, PBBP is a non-taxable payment.
Act reference: SSAct section 23 Dictionary