Written Question·Treasury·UIN 115886
Pensions: Inheritance Tax
Tabled: 25 February 2026
Answered: 6 March 2026
Question
Dr Ellie Chowns
Green Party — North Herefordshire
To ask the Chancellor of the Exchequer, what assessment she has made of the potential risk that changes to Inheritance Tax on unused pension funds and death benefits could discourage private savings for pensions.
Answer
Dan TomlinsonMost unused pension funds and death benefits payable from a pension will form part of a person’s estate for inheritance tax purposes from 6 April 2027. This removes distortions resulting from changes that have been made to pensions tax policy over the las...
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