Taxation of state pension
The state pension is liable to income tax, though pensioners are unlikely to pay tax in practice if their only income is the state pension.

Pensions Bill: Committee Stage Report. House of Commons Library Research Paper 08/27.
Pensions Bill: Committee Stage Report (556 KB , PDF)
Pensions Bill: Committee Stage Report. House of Commons Library Research Paper 08/27.
Pensions Bill: Committee Stage Report (556 KB , PDF)
The state pension is liable to income tax, though pensioners are unlikely to pay tax in practice if their only income is the state pension.
The paper discusses pensions auto-enrolment, its introduction, the impact it has had, and the potential for future reform.
This briefing discusses changes to the lifetime and annual allowances - which limit tax relief on pension savings.