Pension tax relief: The annual allowance and lifetime allowance
This briefing discusses changes to the lifetime and annual allowances - which limit tax relief on pension savings.

The Coronavirus Bill (Bill 122 of 2019-21) was introduced to the House of Commons on 19 March 2020. The Bill is part of the Government's response to the Covid-19 pandemic and is intended to enable the Government to respond to an emergency situation and manage the effects of a pandemic.
The Library has produced a set of briefings before all stages of the Bill are scheduled in the House of Commons on Monday 23 March 2020.
This includes a background to coronavirus, information on what the virus is and relevant statistics, the Government response to date, including the Coronavirus Action Plan, and the introduction of the Health Protection (Coronavirus) Regulations 2020. It also covers the final provisions of the Bill (clauses 67; 71-87).
This briefing includes a range of provisions relating to health care, including the emergency registration of staff, state-backed insurance, provisions to support services in an emergency period and public health measures (clauses 2-6; 9-16; 31-32; 34; 47-48).
This briefing covers powers to temporarily close educational institutions or registered childcare providers, and other related powers (clauses 35-36).
This briefing covers the provisions in the Bill that deal with Statutory Sick Pay (SSP) in relation to coronavirus, as well as arrangements for a new form of emergency volunteering leave and changes to allow the Government to modify National Insurance contributions (clauses 7-8; 37-42; 69-70).
This briefing covers provisions in the Bill that deal with the ability to register and manage deaths during a pandemic (clauses 17-20; 28-30).
This briefing covers clauses 20-21 of the Bill on investigatory powers, as well as clauses 48-50 of the Bill on port closures and restrictions on movement, events and gatherings.
This briefing covers powers around the collection of information on food supply (clauses 23-27).
This briefing covers provisions in the Bill to expand the availability of video and audio link in criminal court proceedings (clauses 51-55).
This briefing covers provisions for postponing elections, including those scheduled for 7 May 2020 (clauses 57-66).
An overview of what sunset clauses are, the clause featured in the Bill and a discussion on how they work.
This briefing discusses changes to the lifetime and annual allowances - which limit tax relief on pension savings.
The Supporting Families (previously Troubled Families) Programme aims to support families with multiple disadvantages who can experience poor life outcomes.
The Animals (Low-Welfare Activities Abroad) Bill is a Private Member’s Bill which has been put forward by Angela Richardson. and has Government support. Remaining stages of the Bill in the House of Commons will take place on 17 March 2023.