VerbatimParliament, as it happens

Workplace Pensions

Asked by Mr Richard HoldenConservativeTreasuryTabled Answered 8 January 2026UIN 101828

The question

To ask the Chancellor of the Exchequer, with reference to HMRC's guidance entitled Newsletter 173 — September 2025, updated on 11 December 2025, what her planned timetable is for publishing draft regulations and laying legislation on the treatment of scheme-specific lump sums for individuals with Enhanced Protection.

Answered by Torsten Bell

Further Pensions (Abolition of Lifetime Allowance Charge etc) Regulations will be made in Spring 2026 and will include updates to the treatment of scheme-specific lump sums for individuals with Enhanced Protection.

The majority of the regulations will have retrospective effect from 6 April 2024 when the Lifetime Allowance was abolished.

Verbatim has judged this answer against the question that was actually asked — answered, partly answered, or evaded. Sign in to see the verdict →

Open this question in Verbatim →

Every written question, searchable

155,000 questions tabled since the election, with the answer each department gave — and the ones still unanswered, with the clock running. Free to search.

Search written questions →Read on Verbatim