Policy paper

Taxation of public service pension reform remedy

This tax information and impact note details legislation introduced to ensure the pensions tax framework applies as intended to the public service pension reforms (the ‘McCloud’ case) remedy.

• From: HM Revenue & Customs
• Published: 27 October 2021

Documents

Taxation of public service pension reform remedy

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Details

This measure introduces legislation to ensure the pensions tax framework applies as intended to the public service pension reforms (the ‘McCloud’ case) remedy.

The remedy, which addresses the discrimination by making changes to the pension provision of those public servants affected, is set out in the Public Service Pensions and Judicial Offices Bill which will have retrospective effect from 1 April 2015.

The tax legislation will also apply to this retrospective period.

Published 27 October 2021