British Steel Pension Scheme
Looks at the 'time to choose' exercise carried out when the British Steel Pension Scheme was restructured in 2017/18, and the following reviews and redress scheme
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.
How benefit levels are set
An overview of how social security benefit levels in the United Kingdom are set.
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Research Briefing
The Gender Pension Gap
The gender pension gap refers to the different retirement outcomes for men and women. This briefing paper examines the different definitions, causes and possible responses to the gender pension gap.
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Research Briefing
Universities Superannuation Scheme
This briefing looks at the changes made to the Universities Superannuation scheme and its valuations.
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Debate Pack
Opposition Day Debate: The impact of cost of living increase on pensioners
An Opposition Day Debate on the impact of cost of living increase on pensioners is scheduled for Monday 21 March 2022.
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Research Briefing
Pensions: international comparisons
A look at how UK pensions compare with those in other countries. The note compares the UK state pension with similar systems in Europe and goes on to look more broadly at the structural differences in the sources of pensioner income across economically advanced countries.
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Research Briefing
Pensions: Automatic enrolment – current issues
The paper discusses pensions auto-enrolment, its introduction and roll-out, the impact it has had, and the potential for future reform.
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Debate Pack
Take-up of pensions guidance and advice
A Westminster Hall debate on the ‘Take-up of pensions guidance and advice’ has been scheduled for Tuesday 1 March 2022 from 9.30-11.00am. The debate has been initiated by Nigel Mills MP.
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Research Briefing
Local Government Pension Scheme investments
Looks at the framework within with Local Government Pension Scheme funds in England and Wales make investment decisions, how they can and should take into account environment, social and governance issues, including the risks and opportunities associated with climate change and investment in infrastructure
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Research Briefing
Public Service Pensions and Judicial Offices Bill: Progress of the Bill
The Public Service Pensions and Judicial Offices [HL] Bill has been through its House of Lords stages and had its second reading in the House of Commons on 5 January 2022. The Bill was considered by a Public Bill Committee over two sittings on 27 January 2022.
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Research Briefing
Pension Schemes (Conversion of Guaranteed Minimum Pensions) Bill 2021-22
Looks at a Private Member's Bill which would amend the legislation under which schemes are allowed to convert Guaranteed Minimum Pensions (GMPs) into ordinary scheme benefits which are subject to fewer restrictions. This is important to enabling schemes to meet their duties to equalise GMPs for men and women
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Research Briefing
Benefits Uprating 2022/23
DWP benefits that are linked to inflation rise by 3.1% in April 2022, as do the Basic and New State Pension following a one-year suspension of the 'triple lock'. Inflation-linked tax credit elements and benefits administered by HMRC are also expected to rise by 3.1%.
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Research Briefing
Guaranteed Minimum Pension (GMP) increases
Between 1978 and 1997, contracted-out defined benefit pension schemes were required to provide a Guaranteed Minimum Pension (GMP). This briefing looks at the arrangements for index-linking GMP rights for people reaching State Pension age before and after 6 April 2016 and for members of public service pension schemes.
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Research Briefing
Public service pensions – the cost control mechanism
Looks at the mechanism introduced under the Public Service Pensions Act 2013 to control unexpected changes in the cost of public service pension and how the Government proposes to use it to manage meeting the costs of the McCloud remedy
Total results (page 1 of 19)