Written Question·Treasury·UIN 95483

Pensions: Income Tax

Tabled: 28 November 2025
Answered: 4 December 2025

Question

Euan Stainbank

LabourFalkirk

To ask the Chancellor of the Exchequer, whether the exemption for basic or new state pension to not have to pay small amounts of tax through simple assessment from April 2027 will apply to recipients of the State Earning Related Pension Scheme.

Answer

Torsten Bell
The State Pension is taxable income along with other pension income. As the State Earnings-Related Pension Scheme (SERPS) is extra money on top of the basic State Pension, it is also taxable. The Budget has confirmed that the basic and new State Pension w...

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