Reform of pension tax relief
This briefing outlines the current system of pension tax relief and covers the main areas of debate about future reform.

Article discussion the implications of the June 2010 Budget Coalition Government announcement that the Consumer Prices Index (CPI) would be used to uprate benefits, and state pensions, including public service pensions.
The CPI - uprating benefits and pensions (87 KB , PDF)
Article discussion the implications of the June 2010 Budget Coalition Government announcement that the Retail Prices Index (RPI) would no longer be used to determine the increase in benefits and state pensions. Instead the Consumer Prices Index (CPI) would be used to uprate benefits, and state pensions, including public service pensions. (Updated version of article (to Nov 2011) that orginally appeared in Social Indicators January 2011)
The CPI - uprating benefits and pensions (87 KB , PDF)
This briefing outlines the current system of pension tax relief and covers the main areas of debate about future reform.
Evidence of impact since the two-child limit was introduced in April 2017.
An overview of how social security benefit levels in the United Kingdom are set.