1 This is a declaration made under the Statutory Declarations Act 1835.
2 93.1% of applicants in 2016-2017 applied using these one of these two tracks. The remaining applicants sought recognition under the overseas track indicating that they already had legal recognition in another jurisdiction.
3 As set out in the Legislative Consent motion for the Gender Recognition Bill 2004 at http://www.gov.scot/About/Government/Sewel/SessionTwo/GenderRecognition
4 Denmark’s population in 2016 was estimated to be 5,748,769 per https://countryeconomy.com/demography/population/denmark. . Scotland’s population in 2015 was estimated to be 5,373,000 per https://www.nrscotland.gov.uk/news/2016/scotlands-population-at-its-highest-ever.
5 About half a million fewer than Scotland- see http://countrymeters.info/en/Ireland/
6 From 1 July 2016 to 20 March 2017.
7 Information on these public sector schemes is available at the Scottish Public Pension Agency’s website: http://www.sppa.gov.uk/
8 This followed the European Court of Justice judgement in Barber v Guardian Royal Exchange Assurance Group, Case 262/ 88,  IRLR 240 at http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:61988CJ0262
9 See the UK Government “Review of Survivor Benefits in Occupational Pension Schemes” at https://www.gov.uk/government/publications/occupational-pension-schemes-review-of-survivor-benefits for further information about differences in survivor benefits.
10 For example, Category B pension is entitlement to state pension based on a current or deceased spouse’s or civil partner’s National Insurance record. A married man or civil partner’s entitlement is restricted to those who wives or partners were born on or after 6 April 1950. There is similar restriction for person married to a person of the same sex. Article 8(2) of The Marriage and Civil Partnership (Scotland) Act 2014 and Civil Partnership Act 2004 (Consequential Provisions and Modifications) Order 2014 provided that this restriction does not apply to the entitlement of a woman married to another woman where they were her male spouse prior to obtaining a gender recognition certificate. Another example is the guaranteed minimum pension. Paragraph 11 of Schedule 5 of the 2014 Order amends the Pension Schemes Act 1993 so that a woman in a marriage of a same sex couple whose spouse was her husband immediately prior to obtaining a gender recognition is entitled to be treated as the widow of a man.
13 The judgement and a summary can be accessed at https://www.supremecourt.uk/cases/uksc-2016-0090.html
14 Equality Act 2010, schedule 9, paragraph 18.
15 Unless they had been opposite sex spouses at the time of their marriage but became same sex spouses as a result of a full gender recognition certificate being issued to one of them.
16 Paragraph 10 of the Executive Summary in the UK Government “Review of Survivor Benefits in Occupational Pension Schemes at https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/323874/survivor-benefits-in-occupational-pension-schemes.pdf indicated that 27% of private pension schemes had a difference in the way survivor benefits between mixed sex spouses and civil partners were calculated.
18 Pay As you Earn ( PAYE) is HM Revenue and Customs’ system to collect Income Tax and National Insurance from employment.
19 For some pension schemes, there are differences in the benefits payable to a man or to a woman who survive an opposite sex spouse, and to those who survive a same sex spouse or civil partner. The differences are explained in detail in the UK Government Report “Review of Survivor Benefits in Occupational Pensions” at https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/323874/survivor-benefits-in-occupational-pension-schemes.pdf.
20 The judgement and a summary can be accessed at https://www.supremecourt.uk/cases/uksc-2016-0090.html.
21 These can be found at https://www.gov.uk/government/collections/tribunals-statistics.