1. A person financially dependent on a pension scheme member (or pensioner) but the term is defined precisely in the scheme rules. The IR automatically regards spouses and children as dependants as the later of age 18 or end of full time education/training. 2. Under employment relations legislation (right to take time off) a dependant is a husband, wife, child, parent or anyone living with the employee as a part of his family. Taking time off to deal with emergencies for dependants does not breach the employment contract. 3. See FATAL ACCIDENTS ACT.

Pension scheme option that allows a member to sacrifice part of his own pension to secure a pension for a dependant after his death. The maximum allowable to a surviving spouse is two-thirds of the maximum member’s pension at the normal retirement pension based on current earnings. If death occurs after retirement the dependant receives the percentage of the deceased member’s pension as stated in the rule. See COMMUTATION FACTOR.