Written Question·Treasury·UIN 93573

Taxation: Disability

Tabled: 21 November 2025
Answered: 1 December 2025

Question

Ben Maguire

Liberal DemocratNorth Cornwall

To ask the Chancellor of the Exchequer, if her Department will make an assessment of the potential impact of the taxation of inherited pensions before transfer into trusts on the long-term financial security of disabled beneficiaries.

Answer

Dan Tomlinson
Certain types of trusts for vulnerable people, including disabled persons trusts, are exempt from inheritance charges which normally apply to other types of trusts. No inheritance tax is charged on payments made to a beneficiary from a disabled persons tr...

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