The armed forces pension scheme 1975 (AFPS 75) extended survivors’ benefits to unmarried partners in 2003 but only in cases where death was caused by service. The new pension schemes, armed forces pension scheme 2005 (AFPS 05) and the reserve forces pension scheme 2005 (RFPS), both feature pensions for eligible partners irrespective of the cause of death.
The MOD makes a substantial contribution into the armed forces pension schemes each year for the approximately 200,000 current members. The current overall contribution equates to 24.8 per cent. of the armed forces pay bill. This contribution covers the differing benefits offered by each of the armed forces schemes run by the MOD. The necessary calculations could be undertaken only at disproportionate cost.
The actual net resource costs (in accordance with accounting standards) of the armed forces pension scheme (AFPS) from financial year (FY) 2001-02 to 2005-06 are detailed as follows. Estimates for FY 2006-07 to 2009-10 based on statistical and actuarial evaluation are also shown. Figures for future, years could be provided only at disproportionate cost. The published accounts for the AFPS show the overall provision for future scheme liability.
Financial year £ Actual costs 2001-02 1,381,772 2002-03 1,333,631 2003-04 3,481,850 2004-05 3,294,301 2005-06 4,341,400 Estimated costs 2006-07 4,588,662 2007-08 4,756,731 2008-09 4,928,911 2009-10 5,105,349