Collective defined contribution (CDC) schemes are a new type of pension scheme in the UK. Sometimes also referred to as Collective Money Purchase Schemes, CDCs were introduced by the Pension Schemes Act 2021.
This briefing paper covers the development of defined benefit superfunds, their regulation, and policy debate.
The Pension Schemes Bill 2024-25 is a government bill introduced on 5 June 2025. This briefing sets out the background, effect and commentary on the Pension Schemes Bill 2024-25, listed for second reading on Monday 7 July 2025.
Research Briefing
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.
Research Briefing
Covers the arrangements made for mineworkers' pensions (MPS) and British Coal Staff Superannuation Scheme (BCSSS) following privatisation of British Coal in 1994.
Data dashboards
Explore constituency-level data on state pensioners claiming Pension Credit in Great Britain using our interactive dashboard.
Research Briefing
The paper discusses pensions auto-enrolment, its introduction, the impact it has had, and the potential for future reform.
Research Briefing
This briefing discusses changes to the lifetime and annual allowances - which limit tax relief on pension savings.
Research Briefing
This briefing gives an overview of pensions in the UK, including key data on the new and old state pension and private (occupational and personal) pensions
Research Briefing
The Autumn Budget 2024 introduced changes to pensions; from 2027 most inherited pension funds and pension death benefits will be liable for inheritance tax.
Research Briefing
An increase in pension wealth has led to a slight increase in median household wealth in 2020 to 2022. The Gini coefficient for Great Britain was 0.59.
Research Briefing
The Parliamentary and Health Service Ombudsman has investigated the communication of State Pension age increases to women born in the 1950s.
Research Briefing
The UK government has changed the rules for Winter Fuel Payment so that, from winter 2024/2025, households are no longer entitled unless they receive Pension Credit or certain other means-tested benefits.
Research Briefing
This briefing explains how the increase in employer contributions for the Teachers' Pension Scheme may affect universities required to offer it to their staff.
Debate Pack
A Westminster Hall debate on government support for pensioners is scheduled for Wednesday 12 February 2025 at 2:30pm. The debate will be led by Blake Stephenson MP.
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